Business Number Status Checker
Four questions that set out which of your Business Number accounts are open and what each one still needs beyond the nil T2.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
Last reviewed: October 26, 2026
Answer all four and the account picture 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.
One Business Number, Several Accounts Under It
A corporation has one nine-digit Business Number, and each kind of tax sits under it as its own programme account: corporation income tax, GST/HST, payroll. They are separate filings with separate deadlines, and closing one does nothing to the others.
That is why a corporation can be dormant for years and still be behind on more than the T2. An account nobody remembers opening is still open until it is closed.
What the T2 Needs
A T2 is transmitted against the corporation income tax account, so the Business Number has to be known before anything can be filed. It appears on any notice of assessment, in My Business Account, and on the corporation’s registration documents.
The fee of $300.00 plus HST per tax year covers the nil T2. It does not cover a GST/HST return or a payroll remittance, which is what the rows above separate out.
Closing an Account You No Longer Need
Form RC145 closes a Business Number programme account, once that account has its own final return or remittance in. An account left open can still draw correspondence after the corporation itself is gone, which is the usual reason a closed-down corporation keeps hearing from the Canada Revenue Agency.
Each Account, What It Carries and How It Ends
One Business Number sits above the programme accounts, and each account is a separate obligation with its own return, its own cycle and its own closure. A dormant corporation usually has fewer open accounts than it thinks, and more obligations on the ones that are open than it expects.
| Account | What it carries | Owed while the corporation is dormant | How it ends |
|---|---|---|---|
| Corporation income tax | The T2 corporate return | One T2 for every tax year until the corporation is formally dissolved, due six months after each fiscal year-end | Dissolution, after the final T2 |
| GST/HST | Sales tax returns | A return on the account’s own cycle, nil ones included, for as long as the account stays open | Form RC145, after the final return |
| Payroll | Source deductions | A remittance on the account’s own cycle, nil ones included, for as long as the account stays open | Form RC145, after the final remittance |
Where the Numbers Are Written Down
If the Business Number itself is not to hand, it is recorded in three places, and any one of them settles it.
| Source | What it shows |
|---|---|
| A notice of assessment | The Business Number and the programme account the notice was issued against |
| My Business Account | Every programme account on record and whether each one is open |
| The registration documents | The number issued when the corporation first registered |
Only the corporation income tax account is covered by $300.00 plus HST per tax year. The GST/HST and payroll accounts are separate filings and are not part of the fee.
Frequently Asked Questions
Can a T2 Be Filed Without the Business Number?
No. The return is transmitted against the corporation income tax account under that number, so it has to be known first.
Does Closing the GST/HST Account Close the T2 Obligation?
No. Each programme account is separate. The T2 is due for every tax year until the corporation is formally dissolved, whatever happens to the other accounts.
What If I Am Not Sure Whether an Account Is Open?
My Business Account lists the programme accounts on record. Answer yes here only where you know, and treat the result as the list to confirm rather than a statement of your account.
Is a Nil GST/HST Return Really Needed on a Dormant Corporation?
An open account still has its own filing obligation, nil or not. The GST/HST nil filing checker covers that account on its own.
Does the Fee Cover Any of the Other Accounts?
No. $300.00 plus HST per tax year covers one nil T2 for one corporation for one tax year. Every other account is a separate filing.
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.
Start Nil T2 Filing NOW