GST/HST Memoranda Series 2.7 Cancellation of Registration May 2005

•If two or more corporations amalgamate, the successor company is a new entity and is considered to be a person separate and distinct from each of its predecessor corporations. The registrations of the predecessor corporations would normally be cancelled. The newly amalgamated corporation (i.e., the successor company) may have to apply to be registered. When the successor company registers, it may either retain the registration number (BN) of one of the predecessor corporations, or take a new BN.

(c) if a partnership is dissolved;

• A partnership's registration will be cancelled upon dissolution of the partnership. Partnership Acts of provincial jurisdictions generally require the filing, in a local registry office, of a declaration of the dissolution of a partnership.
• Where a partnership ceases in law to exist (e.g., when one of the two members of the partnership dies), the partnership is deemed not to have ceased to exist until the registration of the partnership is cancelled.