Changes to your business and Canada Revenue Agency program accounts

What to do for common types of business changes: how to make updates online, inform the CRA of changes, and other related actions you should take.

Administrative changes

Administrative changes
Authorise a representative for your business
Request a comfort letter
Change of business address
Change of fiscal year-end
Change of legal status
Change of business operating name
Change of business activity
Change of owners, partners, or directors

Growing your business

Growing your business
Buying a business
Amalgamation (corporations)
Opening more locations, branches, or divisions
Bringing personal assets into your business
Adding CRA program accounts to your business number

Changes to business operations

Changes to business operations
Temporarily stopping business operations
Selling a business
Closing CRA program accounts
Bankruptcy / receivership
Retirement or death of business owner or partner
Resume operations