When you decide to re-open a business account and the entity has not changed, you can simply contact us at 1-800-959-5525.
If the entity has changed, we consider you to be a new employer and you will need to register for a new business number (BN) and new program accounts.
Payroll and GST/HST
To re-open a payroll or GST/HST account, all you need to do is ask by calling us at 1-800-959-5525.
If you dissolved the corporation and you would like to re-open a Corporate Income Tax account, you must send articles of revival to your tax service office. To find your office go to Tax services office and tax centres. Reviving a corporation is not a change in the legal entity.
Forms and publications
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