Changing your legal status

Whenever there is a change to the legal ownership or structure of your business, you have to contact your tax services office.

In most cases, you will have to close your existing Business Number (BN) and Canada Revenue Agency (CRA) accounts and register for new ones.

Some examples of changes to legal status are as follows :

• Sole proprietorship to corporation
• Partnership to corporation
• Partnership to sole proprietorship
• Two or more corporations amalgamate to create a new corporation

Forms and publications

• Booklet RC2, The Business Number and Your Canada Revenue Agency Program Accounts
• Guide RC4022, General Information for GST/HST Registrants

Related topics

• Canada business
• Related provincial and territorial government sites
• Industry Canada