CRA Account Closure Sequencer
Payroll and GST/HST accounts outlive the activity that opened them. Three answers give the order of closure and what each step costs.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
Last reviewed: October 29, 2026
Answer all three questions.
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.
Accounts Outlive the Activity That Opened Them
A business number carries separate accounts: corporate income tax, payroll, GST/HST. Each is opened for a reason and each stays open until it is closed, whatever happens to the reason.
That is how a dormant corporation ends up with obligations it has no activity to match. The payroll account from when it had staff and the GST/HST account from when it was registered both keep generating returns and remittances, separately from the T2.
| Account on the business number | What it is for | How it closes | Covered by the fee |
|---|---|---|---|
| Corporate income tax | The T2 return | It ends with the corporation | The nil return is |
| Payroll | T4 returns and remittances, including nil ones | Form RC145 | No |
| GST/HST | GST/HST returns, including nil ones | Form RC145 | No |
The Outstanding Returns Come First
Closing an account does not clear what was owed on it, and it does not file anything. A closure on top of unfiled years leaves the unfiled years exactly where they were.
So the sequence starts with the returns. The unfiled years checker identifies which are outstanding and the catch-up filing schedule generator dates them.
Form RC145 Closes Both of the Accounts That Matter Here
One form closes a payroll account and the same form closes a GST/HST account. Until an account is closed, nil returns and nil remittances remain due on it.
Neither closure is covered by the nil T2 fee, which is one of the clearest boundaries on the site: the fee is for a return, and closing an account is not a return. The GST/HST account closure checker and the payroll nil remittance checker each go further into one of them.
Why the Order Is Not Arbitrary at a Wind-Up
A clearance request rests on a complete filing record, so it comes after the returns rather than alongside them. The registry filing comes last, because dissolving a corporation that still owes returns leaves the tax years open behind it.
Out of order, each step still happens but none of them finishes the job. The dissolution readiness checker tests whether the corporation is ready for the last step.
Frequently Asked Questions
How do I close a CRA payroll or GST/HST account?
With Form RC145, which closes either one. Until the account is closed, nil returns and nil remittances remain due on it.
Should I close the accounts before filing the returns?
No. Closing an account does not file anything and does not clear what was owed on it, so the outstanding returns come first.
Is closing an account covered by the fee?
No. The fee of $300.00 plus HST per tax year is for a nil T2 return. An account closure is not a return and sits outside it.
Why does a dormant corporation still owe anything?
Because the obligation follows the open account rather than the activity. An account nobody closed keeps generating returns and remittances.
Where does the clearance certificate come in the order?
After the returns, including the final one, because the request rests on a complete filing record. The registry dissolution comes after that.
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