GST/HST Nil Filing Checker
Three questions decide whether an open GST/HST or payroll account still needs nil filings, or whether Form RC145 closes it.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
Last reviewed: October 23, 2026
Answer all three and the result appears here.
Gondaliya CPA Professional Corporation is a registered EFILE electronic filer. Returns are prepared and transmitted in Canada. Credentials are never shared and never used offshore.
An Open Account Files Whether or Not You Trade
An open GST/HST account carries its own filing obligation, and so does an open payroll account. A corporation that stopped trading but left the accounts open still owes nil returns on them for every period.
Filing your T2 does nothing for these accounts. They are separate registrations with separate periods and separate returns.
Closing an Account With Form RC145
Form RC145 closes a GST/HST or payroll account. Closing the account ends the nil filings rather than repeating them every period, which is usually what a corporation that has stopped trading wants.
A corporation that expects to trade again may prefer to keep the account open and file the nil returns in the meantime.
Not Covered by the Nil T2 Fee
Neither a nil GST/HST return, a nil payroll return nor an RC145 closure is covered by the fee of $300.00 plus HST per tax year. We tell you which of these you still owe.
Frequently Asked Questions
Does Filing a Nil T2 Close a GST/HST Account?
No. They are separate registrations. The T2 is a tax return; the GST/HST account carries its own filing obligation until it is closed.
What Does Form RC145 Do?
It closes a GST/HST or payroll account, which ends the nil filings on it rather than repeating them every period.
Does an Open Payroll Account Need Nil Remittances?
An open payroll account carries its own filing obligation whether or not wages were paid, until the account is closed.
Should a Dormant Corporation Close Its Accounts?
A corporation that does not expect to trade again usually closes them, since that ends the filings. One that expects to trade again often keeps them open and files nil returns in the meantime.
Is Any of This Covered by the $300.00 Fee?
No. The fee of $300.00 plus HST per tax year covers the nil T2 only. We tell you which account filings you still owe.
Nil T2 Filing, $300.00 plus HST per tax year
Type your corporation name, pick your unfiled years, pay, and sign Form T183CORP on a secure screen. Your CRA confirmation is emailed within 3 business days.
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