Canada Revenue Agency (CRA)
When you decide to close your business and no longer need your Business Number (BN), you need to complete certain Canada Revenue Agency forms relating to:
- Payroll
- GST/HST
- Corporate income tax
This applies to your business, whether it is a sole proprietorship, a partnership, or a corporation. Only once these forms are completed can your CRA business account be closed.
This CRA page provides details on what is required, the forms, and background publications.