Payroll Account Closure Checker
An open payroll account outlives the payroll. What it still expects, and what Form RC145 closes.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
Last reviewed: November 2, 2026
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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.
The Account Outlives the Payroll
A payroll account is opened once and then stays open. It does not lapse when the last employee leaves, and it does not notice that the corporation went quiet.
So a corporation with no employees and an open account is in the position that surprises people most: nothing to report and a filing still expected. An inactive T2 does not close those accounts.
Three Filings, Three Places
| Filing | What it answers for | Inside $300.00 plus HST per tax year |
|---|---|---|
| The T2 | Corporate income tax for the year | Yes, where the year is nil |
| A nil payroll remittance or T4 | The payroll account, while it is open | No |
| Form RC145 | Closing the account | No |
The payroll nil remittance checker covers the second row and the CRA account closure sequencer puts the closures in order where there is more than one account.
Outstanding Filings Come Before the Closure
Form RC145 closes an account. It does not forgive what the account was waiting for, so outstanding T4s and outstanding remittances are made first and the closure follows.
Closing in the other order leaves filings outstanding against a closed account, which is a worse position to be in than an open account with nothing owing.
Frequently Asked Questions
Does filing a nil T2 close a payroll account?
No. An inactive T2 does not close those accounts. Form RC145 closes a payroll or GST/HST account, it is filed separately, and it is not covered by the fee.
Does an open payroll account need filings with no employees?
While the account is open it goes on expecting returns, whether or not anyone was paid. Closing it with Form RC145 is what stops that.
What has to happen before the account is closed?
Outstanding T4s and outstanding remittances are made first. Form RC145 closes the account; it does not clear what the account was waiting for.
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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