Form RC145: How to Cancel or Close a GST/HST Account

Form RC145, Request to Close Business Number Program Accounts, is the CRA form for closing a GST/HST account by mail. Do not simply stop filing when business activity ends. You can also close the account online in My Business Account, but either way you still file a final GST/HST return and account for property you keep. CRA: close a GST/HST account

Before you request closure

Confirm that the business is no longer required to be registered. The CRA says a voluntary registrant generally must remain registered at least one year before cancellation unless it stops commercial activities, and a business with ongoing taxable activity may still have a registration obligation. Identify the date on which the account should close and make sure records, tax collected, and tax paid are up to date. Prepare the BN, legal business name, cancellation date and reason. In your CRA account, choose Business (My Business Account), or Representative (Represent a Client) if acting for the business. For a mail request, complete Part B and other applicable sections of Form RC145 and send it to your tax centre within six months of signing. Selected listed financial institutions use Form RC7345 instead. A non-resident who provided security must also inform the CRA’s Non-Resident Registration and Security Section. CRA: closure channels and required information

Reasons CRA accepts for closing an account

The CRA asks you to state why you no longer need the account. The reasons it lists are: the business is closing, being sold, or merging or amalgamating with another business; the owner is filing for bankruptcy or is in receivership; the sole proprietor has died, or a partner has died or retired; the business is no longer making taxable supplies; or it is a sole proprietorship, partnership, corporation or public service body that is a small supplier.

How to fill out and send Form RC145

Form RC145 is a fillable PDF you download from the CRA’s RC145 form page then complete, print and mail. The form is not GST/HST-specific: it is also used to close other Business Number program accounts, not only the GST/HST (RT) account. If your corporation has filed articles of dissolution, the CRA says to consult Form RC145 to see whether you need to send it along with a copy of the articles. To close only the GST/HST account, complete Part B and any other section that applies to your situation, giving the business number, the legal name of the business, the date you want the account to close, and the reason for closing it. Sign and date the form, then mail it to your tax centre within six months of the date you signed it. Selected listed financial institutions use Form RC7345 instead.

Final return and closing adjustments

CRA generally splits closing into two reporting periods: one ending the day before the account closes, and another beginning on the closing day and ending on the last day of that month. The second return is required only if there is tax to remit for that period. Check the CRA-confirmed periods and due dates rather than assuming one ordinary nil return closes the account. A final return can involve net-tax adjustments, including adjustments related to business property or other assets that remain when registration ends. The correct treatment depends on the property and the facts, so do not assume that a zero-balance operating account means a final return is nil. For non-capital property held for commercial activity, CRA describes deemed tax on its fair market value immediately before closing. Capital property uses its basic tax content and change-in-use rules. ITCs for rent or similar payments covering a period after closing may need adjustment. Keep the calculation and supporting records. CRA: cancelling a GST/HST registration

What happens after your GST/HST number is cancelled

After the CRA closes the account, you generally do not charge GST/HST on your sales, other than on certain taxable supplies of real property, and you cannot claim input tax credits for rent, royalties or similar payments that relate to the period after closing. The CRA still expects you to determine the GST/HST owing on non-capital and capital property you held at the time of closing, adjust on your final return any input tax credits already claimed for the portion of those payments relating to the period after closing, and file the final return for any amount owing. For services, rent, royalties or similar payments that straddle the closing date, apportion the GST/HST; GST/HST that becomes payable after closing for a period before closing may still be eligible for an input tax credit. If the entity has not changed, you may be able to re-open a closed GST/HST account by contacting the CRA; Business Registration Online cannot reactivate a previously closed program account. For a new registration, see Form RC1.

How do I cancel my GST/HST number?

You can cancel a GST/HST number online in My Business Account (or Represent a Client), or by mail with Form RC145 within six months of signing it. Either way, you still have to file a final return and account for any property you keep. Selected listed financial institutions use Form RC7345 instead.

A simple closure checklist

1. Confirm the reason for cancellation and the effective date.
2. Request closure through the CRA’s current channel.
3. Prepare and file the final return and remit any net tax owing by its applicable deadline.
4. Keep invoices, asset records, and the CRA closure confirmation.

For routine return steps, use GST/HST filing guidance. For registration questions before closing an account, see GST/HST registration in Canada.

Sources checked October 16, 2026: CRA account closure, final periods and property adjustments.