You are deregistering your GST/HST account because you are closing your business

When you decide to close your business or you stop making taxable supplies of goods and services and you no longer need to be registered for GST/HST, you will need to file all outstanding GST/HST returns, and pay any amounts owing up to and including the day your business ends.

You also need to deregister (close) your GST/HST account using Form RC145, Request to close business number accounts (BN) and send it to your tax services office or call the Business Window at 1-800-959-5525.

You may be holding property that was for consumption, use, or supply in your commercial activities when you close your account (cease to be a registrant). We consider that just before you close your account you have disposed of each property (see Capital property held at time of closing a GST/HST account for the specific rules applying to capital property) for an amount equal to its basic tax content and you have collected GST/HST on that amount. You have to remit this GST/HST on your final GST/HST return.

Forms and publications

• Guide RC4022, General Information for GST/HST Registrants
• Form RC145, Request to Close Business Number Accounts (BN)

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