How to Fill Out and Submit Form RC145: Close CRA Program Accounts

Form RC145, Request to Close Business Number Program Accounts, is the Canada Revenue Agency form you use to close one or more of your business’s CRA program accounts — GST/HST, payroll, corporation income tax, or information returns. You can close any combination of these on a single filing. Complete Part A with your business details, fill in whichever account-closure parts apply (B through E), sign Part F, and send it to CRA by mail or upload it through My Business Account. One deadline governs the whole process: CRA will not accept the form if it arrives more than six months after the date you signed it.¹

What to Gather Before You Start

Pull these items together first:

Your nine-digit Business Number, the root identifier CRA assigned when your business first registered.²
The full 15-character account numbers for each account you want to close. Each account adds a two-letter program identifier and a four-digit reference to your BN — RT0001 for your first GST/HST account, RP0001 for your first payroll account, and so on.²
An effective closure date for each account and a short reason (business stopped operating, ownership changed, corporation dissolved, etc.).
If a business transfer occurred, the new owner’s name and Business Number.
If you are closing a corporation income tax (RC) account and the corporation was incorporated in a province not partnered with CRA, a copy of the dissolution instrument — such as a certificate of dissolution or letters patent of dissolution.¹

For federally incorporated businesses and those in partnered provinces, CRA closes the RC account automatically once the incorporating authority notifies them. If you dissolve a corporation without submitting the form or the articles of dissolution, CRA treats the corporation as still existing and continues to expect annual returns even when no tax is owed.³

Filling Out the Form

The form has six parts, labelled A through F. Most filers only complete three or four of them: Part A, whichever account-closure parts apply, and Part F.¹

Part A — Business Information

Enter the legal name of the business exactly as it appears in CRA’s records, your nine-digit Business Number, and the current mailing address including city, province or territory, and postal code. CRA uses this address for any correspondence about the closure.

Part B — Cancel RT Account (GST/HST)

Tick the specific RT account you want to cancel (RT0001, RT0002, etc.) or select “All RT program accounts” to close every one. Write the reason for cancellation and the cancellation date in YYYY-MM-DD format. A caution: if you hold property for use in a commercial activity at the time you stop being a registrant, CRA treats you as having collected GST/HST on its fair market value, and you owe that amount on your final return.¹

Part C — Close RP Account (Payroll)

Select the specific RP account numbers you want to close, or tick the box for all RP accounts. If the reason matches what you wrote in Part B, check the box to carry it forward instead of rewriting it. Otherwise, provide a separate explanation and closing date.

Part D — Close RC Account (Corporation Income Tax)

This part works differently from the others. If your corporation was incorporated federally or in a province partnered with CRA, the account closes automatically once the incorporating authority confirms dissolution, and you may not need to complete this part at all. If your corporation was incorporated in a non-partnered province, attach a copy of the dissolution instrument with the form. The form’s instructions walk through which scenario applies.¹

Part E — Close RZ Account (Information Returns)

This covers accounts tied to information return filings such as T5 or T3 slips. The layout mirrors Parts B and C: tick the specific RZ accounts, state the reason or check the “same as Part B” box, and enter a closing date.

Part F — Certification

The person signing must indicate their role by checking one box from the list: owner, partner, corporate director, corporate officer, officer of a non-profit organization, trustee, authorized representative, individual with delegated authority, or legal representative. Then fill in your name, title, phone number, and sign and date the form. An unsigned form will not be processed. If someone other than the business owner signs, they need proper authorization on file with CRA; a representative with Level 3 (delegated authority) has nearly the same powers as the owner, including the ability to make changes to business accounts.⁴

Final Returns and Remittances to Clear First

Closing your accounts does not erase obligations that built up while they were open. CRA expects every outstanding return and payment to be squared away up to the closure date, and missing items are where most closures stall.

Payroll source deductions: remit any money you withheld from employees within seven days of the date your business stops operating.⁵
T4 slips and T4 Summary: file these within 30 days of the date your business ends, and distribute copies of the T4 slips to your former employees.⁶
GST/HST returns: you may need to file two final returns, one for the reporting period ending the day before you close the account and a second for the short period from the closure date through the end of that month (only required if you owe GST/HST for that period).⁷
Corporation income tax return: file a final T2 return covering the period up to the date of dissolution.¹
Pension adjustments: if your employees accrued benefits under a registered pension plan or deferred profit-sharing plan, calculate the pension adjustment before closing the payroll account.³

CRA reviews your filing history against the closure request. If returns or remittances are missing, expect follow-up correspondence instead of a clean closure.

How to Submit the Form

You have two ways to send it in.

By Mail

Send the signed, completed form to either the Prince Edward Island Tax Centre or the Sudbury Tax Centre. Addresses for both are listed at canada.ca/tax-centres.⁸ If you are closing a corporation income tax account for a non-partnered province, include the dissolution documents in the same envelope. The form must reach CRA within six months of the date you signed it; after that window, CRA will not process it and you have to complete a new one.¹

Online

Sign in to My Business Account (or Represent a Client if you are an authorized representative), navigate to the Submit Documents feature, and upload a scanned or photographed copy of the signed form. Accepted formats include PDF, JPG, and TIFF, with a maximum total file size of 500 MB for most programs.⁹ After uploading, you receive a confirmation number. Keep it as proof of submission.

Closing GST/HST Without the Form

For a GST/HST account alone, you may not need RC145 at all. CRA allows you to close GST/HST accounts directly through My Business Account or Represent a Client.⁷ If you are closing multiple account types at once, the form is more efficient because it handles everything in a single submission.

Amalgamations Go Through a Different Channel

Do not use Form RC145 if a corporation has amalgamated or plans to amalgamate. For amalgamation-related account closures, call CRA at 1-800-959-5525.¹

What Happens After You Submit

CRA reviews the form against your filing history to confirm there are no outstanding returns, missing remittances, or balances owing. If everything checks out, the account status updates in My Business Account. If something is missing, expect a letter or a message in your secure CRA inbox asking you to clear the outstanding item before the closure is finalized. CRA does not publish a specific processing time for RC145 closures, so watch your My Business Account dashboard for status changes.

Keep Your Records

Closing your CRA accounts does not mean you can shred your files. Retention depends on your business structure:

Unincorporated businesses keep all records for six years from the end of the tax year in which the business ended.¹⁰
Dissolved corporations keep all records and supporting documents for two years after the date of dissolution.¹⁰
Amalgamated corporations: the new corporation keeps the predecessor corporations’ records for six years from the end of the tax year to which they relate.¹⁰

To destroy records before the retention period ends, request permission from CRA, and do not dispose of anything until you receive written approval.

Director Liability After Dissolution

Closing a corporation’s CRA accounts, and even dissolving the corporation, does not necessarily end a director’s personal exposure for unpaid taxes. Under the Income Tax Act and the Excise Tax Act, CRA can hold directors personally liable for amounts the corporation failed to remit, including payroll source deductions and GST/HST, provided CRA proves its claim within six months of the dissolution date.¹¹

CRA must issue any assessment against directors within two years of the date they last ceased to be directors.¹¹ Before you close an RC account and walk away, confirm all remittances and returns are up to date. Clearing those obligations before dissolution is the simplest way to avoid a personal assessment later.

1
Canada Revenue Agency. RC145 Request to Close Business Number Program Accounts
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Canada Revenue Agency. Business Number and CRA Program Accounts
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Canada Revenue Agency. Closing CRA Program Accounts
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Canada Revenue Agency. Levels and Scope of Authorization That You Can Give Representatives
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Canada Revenue Agency. When to Remit (Pay)
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Canada Revenue Agency. Employers’ Guide – Filing the T4 Slip and Summary
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Canada Revenue Agency. Close Your GST/HST Account
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Canada Revenue Agency. Find a CRA Address
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Canada Revenue Agency. Submit Documents Online
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Canada Revenue Agency. Where to Keep Your Records, for How Long and How to Request the Permission to Destroy Them Early
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Canada Revenue Agency. Director’s Liability – Income Tax Information Circular