There are several good reasons for closing a GST/HST account. For example, you may have decided to sell or close your business. You could also have stopped making sufficient taxable supplies and become a small supplier that does not need to be registered. Finally, if a sole proprietor or a partner in a partnership has passed away, the executors will need to close the account.
In any of these cases, it is important to close the account with the Canada Revenue Agency to avoid having to file returns or having the account become delinquent. To close an account, you can phone the Canada Revenue Agency at 1-800-959-5525 or complete and return Form RC145, Request to Close Business Number (BN) Program Accounts.