RC145: Closing Your CRA Business Number Program Accounts

Everything below comes from the CRA's form RC145 E (19) and its form page on canada.ca, as of October 2026.

What each part of RC145 closes

Part	Account	What to watch
A	Business information	Legal name, business number and mailing address
B	RT: GST/HST	Tick all RT accounts or name the ones to cancel, give a reason and a cancellation date
C	RP: payroll deductions	Remit deductions within seven days; T4 slips and the T4 Summary within 30 days of the business ending
D	RC: corporation income tax	Often closes automatically on dissolution; otherwise send proof of dissolution with the form
E	RZ: information returns	Tick all RZ accounts or name them, with a closing date
F	Certification	Signed by someone with signing authority for the business

GST/HST: the rules that come with cancelling

Part B carries the most conditions. If you're cancelling all your RT accounts as a small supplier that isn't required to be registered, your cancellation date is the day after the last day of a fiscal year, and you must have been registered for GST/HST for at least one year. You must send any returns, remittances or balances owing up to and including the cancellation date.

Here's the part people miss: when you stop being a registrant, the CRA treats you as having sold each property you held for commercial use, other than capital property, at fair market value immediately before, and as having collected GST/HST on that amount. You remit it on your last return. If you're selling the business to another registrant, form GST44 may let you both elect so GST/HST doesn't apply to the sale. The form points to GST/HST Memorandum 2.7 for the detail.

Payroll: seven days and 30 days

Closing the RP account doesn't end your payroll duties straight away. The form says you must remit any amounts deducted or withheld at source within seven days, and send the necessary T4 slips and T4 Summary within 30 days of the day your business ends.

Corporation income tax: when you don't need the form

• If the corporation was incorporated federally, or in a province that uses the federal business number, and you asked the incorporating authority to close it, the CRA closes the RC account automatically once it's told. You don't need to call or send RC145.
• If you've already received Articles of Dissolution, your RT, RP and RZ accounts will already have been closed automatically too.
• If the corporation was incorporated in a province that isn't partnered with the CRA, send a copy of the dissolution document, such as the certificate of dissolution, with this form.
• Don't use RC145 for a corporation that has amalgamated or plans to amalgamate: call the CRA instead.

Whichever applies, the form is clear that you must always file a corporation income tax return up to the date of dissolution or closure.

Who can sign, and where it goes

The signer ticks one capacity: owner, partner, corporate director, corporate officer, officer of a non-profit, trustee, authorized representative, individual with delegated authority, or legal representative. The form won't be processed if the name doesn't match the CRA's records, so check the details on file before you sign.

1. Download the fillable PDF to your computer and open it in Acrobat Reader 10 or later, rather than in the browser.
2. Complete Part A and the parts for each account you're closing.
3. Give a reason and a date for each account.
4. Sign Part F and send it to the Prince Edward Island Tax Centre or the Sudbury Tax Centre within six months of signing.

Selected listed financial institutions with an RT account that includes Quebec sales tax information use form RC7345 instead. And RC145 only covers the four BN accounts above: for any other CRA program account, the form sends you to canada.ca/business-number and the 'Changes to your business and tax accounts' section, under 'Closing CRA program accounts'.

Before you sign, check that the business name and the signer's name match what the CRA has on file. The form warns that it won't be processed if they don't, and that the CRA may contact you to confirm the details. Forms that can't be processed are returned to the individual or business that sent them.

To close accounts online instead, use My Business Account. The business number guide explains how the RT, RP, RC and RZ accounts hang off one BN, and GST/HST registration covers the other end of the process.

The verdict

If you're winding down a Canadian business, RC145 is the tidy way to close the program accounts, but closing them doesn't cancel the final filings. File the last GST/HST return including the deemed sale of commercial property, remit payroll within seven days, send T4s within 30 days, and file the final corporate return. If you can, use My Business Account, and there's no six-month posting window to worry about.

Frequently asked questions

What is the RC145 form used for?

It's used to close or cancel one or more business number program accounts with the CRA, such as GST/HST, payroll, corporation income tax and information return accounts.

Can I close my CRA business accounts online?

Yes. You can close program accounts through My Business Account, and an authorized representative can use Represent a Client.

How long is a signed RC145 valid?

It must be sent to the Prince Edward Island or Sudbury Tax Centre within six months of the date it was signed, or it won't be processed.

Do I need RC145 to close my corporation's income tax account?

Not always. If the incorporating authority uses the federal business number and closes the corporation, the CRA closes the RC account automatically. Otherwise, send proof of dissolution with RC145.

Can I use RC145 for an amalgamation?

No. The form says not to use it for a corporation that has amalgamated or plans to amalgamate; call the CRA instead.

What happens to payroll when I close my RP account?

You must remit amounts deducted or withheld within seven days and send T4 slips and the T4 Summary within 30 days of the day your business ends.