When all employees have been terminated and your last payroll deduction has been paid, do you still send nil reports?

Hello @ncalfa ,

If you plan to have employees again in the future, you can either continue to file nil reports, or you can notify CRA that you won't be having any employees for a period of time.  They can suspend your payroll account for a time if necessary.

But if you are actually going out of business, then you would notfiy CRA of that and they will close your account.

Good luck!