Deregistering (closing) your GST/HST account

There are circumstances where you would want to close your GST/HST account. You need to give us a reason why you no longer need a GST/HST account.

Reasons why you may no longer need to be registered for GST/HST

Closing your business	Selling your business
Become a small supplier	Death of a sole proprietor
Bankruptcy	Proposal in bankruptcy
Receivership

Before you close your GST/HST account, you should read:
What happens to your previously claimed ITCs when closing a GST/HST account?
Deregistering checklist	Books and records

To close your GST/HST account you will need to complete Form RC145, Request to Close Business Number Accounts (BN) and send it to your tax services office or call the Business Window at 1-800-959-5525.