Change in legal status

When you change the legal status of your business, you have to call us at 1-800-959-5525.

In most cases, you will have to close your existing business number (BN) and CRA 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

Related topics

• Business structure
• Canada Business Network
• Related provincial and territorial government sites
• Industry Canada

Date modified:

2017-01-03