GST/HST Account Closure Checker
Three questions that set out whether a GST/HST account is ready to close with Form RC145, what has to be filed first and what closing it does not do.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
Last reviewed: October 27, 2026
Answer all three and the closure position 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.
The Final Return Comes Before the Closure
Form RC145 closes a Business Number programme account, but it does not clear what the account was already waiting for. The account has to have its own final return in first, and until then it stays open and keeps expecting a return on its own cycle, nil ones included.
That is the order, and taking it the other way round is the usual reason an account that was supposed to be closed is still sending letters.
Closing It Does Nothing About the T2
The corporation income tax account is a different programme account under the same Business Number. Closing GST/HST leaves it untouched, and a T2 is due for every tax year until the corporation is formally dissolved.
The GST/HST nil filing checker covers whether nil returns are owed on an open account, and the Business Number status checker sets out every account at once.
Still Trading Means It Is Not Ready
Where taxable sales are still being made the account is doing its job and closing it would be wrong. It also answers a different question: a corporation making sales has revenue, so the tax year those sales fall in is not a nil year.
A holding corporation with investment income, a rental corporation and a corporation that paid or received a dividend are not nil. Those are handled by Gondaliya CPA Professional Corporation at gondaliyacpa.ca at $350.00 plus HST per year.
Four States and What Each One Needs
The three answers produce four distinct positions, and only one of them is ready for Form RC145.
| State | Ready for Form RC145 | What is needed next |
|---|---|---|
| No GST/HST account on record | Nothing to close | Nothing on this account |
| Open, taxable sales still being made | No | Keep filing on the account’s own cycle. The tax year is not nil either |
| Open, no sales, returns outstanding | No | File the final return on the account, then close it |
| Open, no sales, final return filed | Yes | Form RC145 |
In every one of these states the T2 position is unchanged. The corporation income tax account carries one return for every tax year until dissolution, and $300.00 plus HST per tax year covers that account only.
A Quebec corporation files a CO-17 as a separate return, and an Alberta corporation files an AT1 the same way. Neither is covered by the fee here, and neither is affected by closing a GST/HST account.
Frequently Asked Questions
Can the Account Be Closed With Returns Outstanding?
No. The account needs its own final return in first, and then Form RC145 closes it.
Does Closing GST/HST End the T2 Obligation?
No. They are separate programme accounts. A T2 is due for every tax year until the corporation is formally dissolved.
What If the Account Was Registered and Never Used?
It is still open, so it still expects a return on its own cycle. A nil return on the account, then Form RC145, is what ends that.
Is the GST/HST Return Covered by the Fee?
No. The fee of $300.00 plus HST per tax year covers the corporation income tax account only. GST/HST is a separate filing.
Does Making Sales Affect the T2 as Well?
Yes. A corporation making taxable sales has revenue, so the tax year those sales fall in is not a nil year. A holding corporation with investment income, a rental corporation and a corporation that paid or received a dividend are not nil. Those are handled by Gondaliya CPA Professional Corporation at gondaliyacpa.ca at $350.00 plus HST per year.
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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