Closing CRA program accounts

When you decide to close your business and no longer need your business number (BN), you have to complete certain forms before the accounts can be closed. If your business is registered in Ontario, go to Registered in Ontario.

Each business account has its own procedures, such as how to meet filing obligations and make payments.


Remit all Canada Pension Plan and Quebec Pension Plan contributions, employment insurance premiums and income tax deductions to your tax centre within seven days of the day your business ends. To find out which one is your tax centre, go to Find a CRA address.

You also need to complete and file the T4 and T4A slips and summaries electronically or send them to the Jonquière Tax Centre within 30 days of the day your business ends.

For more information, see Changes to your business entity in Guide T4001, Employers' Guide – Payroll Deductions and Remittances.

Close the business number and all CRA business accounts after all the final returns and all the amounts owing have been processed. To close your payroll program account, you can use the "Request to close payroll account" service in My Business Account. An authorized representative can use this service through Represent a Client. You can also complete Form RC145, Request to Close Business Number Program Accounts.


For more information, go to Open or manage an account – Close.

Corporate income tax

When you want to permanently dissolve your corporation, you should send an application for dissolution to the government body that governs the affairs of your corporation.

You should also file a final return and send us a copy of the articles of dissolution. Otherwise, we consider that the corporation still exists and it will have to file a return even if there is no tax payable.

Forms and publications

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