Here are the steps to dissolve an ON corporation:
- Request letter of consent to dissolve from ON division of CRA (CTAO division). Request can be done by email. They will mail the letter of consent to you.
- Google Form 10 (articles of dissolution ON). Complete two copies. Attach letter of consent (original) to one form 10 and copy of letter of consent to other form 10.
- Mail (along with cover letter with present mailing address) or take both sets of documents and cheque for $25 to ministry of government services on University Ave (exact address on letter of consent). They will stamp, register and date form 10. And return to you. You can also call 1800-361-3223 and ask for other location that can register dissolution of corporation.
- Complete T2 (corporate return) from end of last fiscal to date of dissolution. Set aside T2 for a moment.
- Complete form RC145 (request to close HST, payroll and tax account). Attach photocopy of registered form 10 to RC145. Send final T2, RC145 and registered photocopy of form 10.