Resume operations
When you decide to re-open a business account and the entity has not changed, you can simply contact the Canada Revenue Agency (CRA) at 1-800-959-5525.
If the entity has changed, the CRA considers you to be a new employer and you will need to register for a new business number (BN) and new program accounts.
Payroll and GST/HST
To re-open a payroll or GST/HST account, all you need to do is ask by calling the CRA at 1-800-959-5525.
Corporation
If you dissolved the corporation and would like to re-open a corporate income tax account, you must send articles of revival to your tax service office. To find your office, go to Find a CRA address. Reviving a corporation is not a change in the legal entity.