Inactive does not mean dissolved
Check outstanding reporting, fees, balances and assets. Closing tax files does not replace the Companies Registrar process, or vice versa.

Choose the right route
The expedited route is for companies with no assets, debts, pending legal proceedings or administrative enforcement proceedings. Other companies need another route. Start with an inventory of assets, liabilities and open files, and coordinate the process with the appropriate professionals.
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Sources and further information
General information, not a substitute for individual advice. Earlier-year sources explain principles only; their annual amounts and deadlines have not been carried forward.