Whenever there is a change to the legal ownership or structure of your business it is important to advise us. You can send your appropriate documents to your tax services office or tax centre or contact us at 1-800-959-5525.

In most cases, you will have to close your existing business number (BN) and CRA program accounts and register for new ones.

Your legal status can undergo any of the following changes:

• Sole proprietorship to corporation
• Sole proprietorship to partnership
• Partnership to corporation
• Partnership to sole proprietorship
• Partnership to limited partnership
• Corporation to sole proprietorship
• Corporation to partnership
• Two or more corporations amalgamate to create a new corporation

For more information, see Business number.