Resume operations

When you decide to re-open a business account and the entity has not changed, you can simply contact the Canada Revenue Agency (CRA) at 1-800-959-5525.

If the entity has changed, the CRA considers 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 the CRA at 1-800-959-5525.

Corporation

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 Find a CRA address. Reviving a corporation is not a change in the legal entity.

Forms and publications

• Guide RC4022, General Information for GST/HST Registrants
• RC4120, Employers' Guide – Filing the T4 slip and Summary
• T4001, Employers' Guide – Payroll Deductions and Remittances

Related links

• Temporarily stopping business operations
• Business and industry
• Related provincial and territorial government sites
• Innovation, Science and Economic Development Canada