Cancelling a Registration for the GST and QST
We may cancel your registration for the GST and the QST if we have determined that registration is no longer necessary. In such a case, we will send you a written notice specifying the date on which cancellation becomes effective.
The following are some of the situations in which registration may be cancelled:
- The registrant is a small supplier.
- An individual or an organization that is not a corporation ceases to carry on commercial activities, or sells the business. The registered entity therefore ceases to exist.
- An individual dies.
- A partnership is dissolved.
- An organization that is a legal person ceases to exist.
- A person's legal status changes.
- A person ceases to come to Canada (or to Québec, for QST purposes) to sell taxable admissions.
- A person ceases to carry on a commercial activity in Canada (or in Québec, for QST purposes). For example, a person may cease to make taxable supplies, but continue to carry on a business that makes exempt supplies.
You must inform us of any other circumstances that would require your registration to be cancelled or varied.
You must request cancellation of your registration using form LM-1.A-V, Request for Cancellation or Variation of Registration. As a rule, cancellation of registration for the GST and the QST must be requested at the same time. In most cases, cancellation may come into effect as of the day on which registration is no longer necessary. If you are a small supplier, cancellation may take effect at any time, provided you have been a registrant for at least one year on the date on which cancellation of registration comes into effect.
The following small suppliers cannot cancel their registration:
- operators of a taxi or limousine business (GST and QST);
- non-resident performers who collect admissions in Canada (GST and QST);
- retail vendors of tobacco products (QST only);
- retail dealers of fuel (QST only);
- vendors of alcoholic beverages (QST only);
- vendors or long-term lessors of new tires (QST only);
- vendors or long-term lessors of road vehicles (QST only).