这么写的
After you close your GST/HST account
Determine the GST/HST owing on capital property held at the time of closing
The CRA considered that you have sold each capital property you held for use in your commercial activities immediately before closing your GST/HST account and have collected tax equal to the basic tax content of the capital property at that time.

Use the change-in-use rules for this property to determine if you have tax owing.

Include the tax you are considered to have collected in your net tax calculation on your final return. Generally, all or part of the input tax credits previously claimed on this property have to be repaid.

For more information, see Input Tax Credits.
你去CRA网站仔细看看各种rule