How Do I Close My Corporate Tax Account After Dissolution?
$300.00 Plus HST Per Tax Year
We are a registered EFILE electronic filer. Your return is transmitted to the Canada Revenue Agency electronically.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
The corporate income tax account is closed by asking the Canada Revenue Agency to close the Business Number programme accounts, using Form RC145. Every return is filed first, including the final T2 to the dissolution date. An account left open can still draw correspondence after the corporation itself is gone.
How Do I Close My Corporate Tax Account After Dissolution?
| Account | Closed by |
|---|---|
| Corporation income tax | Form RC145, after the final T2 is filed |
| GST/HST | Form RC145, after the final return for that account |
| Payroll | Form RC145, after the final remittance |
| Order of events | Returns filed, then dissolution, then the accounts closed |
A true nil return carries no percentage late-filing penalty, because that penalty is a percentage of tax owing and the corporation owes $0.00. The unfiled year still stays open forever, invites a demand to file and an arbitrary assessment, blocks a clearance certificate and dissolution, and costs a non-resident-owned corporation $25.00 per day up to $2,500.00.
Closing the account and dissolving the corporation are separate steps with separate bodies. Dissolution goes through the incorporating registry, and the Business Number accounts are closed with the Canada Revenue Agency.
Filing a Nil Return
This service is for a corporation with no activity in the tax year. A corporation with investment income, rental income, or dividends paid or received is not nil.
We are a registered EFILE electronic filer. Your return is transmitted to the Canada Revenue Agency electronically, and your CRA confirmation is emailed within 3 business days. You sign Form T183CORP before we transmit. The fee is $300.00 plus HST per tax year. See the full nil T2 filing cost, every T2 filing deadline, and catch-up nil T2 filing for outstanding years.
For the whole subject in one place, see the complete guide to the nil T2 return.
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Last reviewed: October 26, 2026