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Commentary

GST deregistration (Canada)


7 Canada

There are a number of reasons why a business may wish or be required to close (deregister) its GST/HST account. The main reasons for doing so are:

  1. Ìý

    •ÌýÌýÌýÌý closing the business;

  2. Ìý

    •ÌýÌýÌýÌý selling the business;

  3. Ìý

    •ÌýÌýÌýÌý being a sole proprietor, partnership or corporation that is a small supplier;

  4. Ìý

    •ÌýÌýÌýÌý being a public service body that

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