Here is the Canadian deactivation guidelines from the Cdn Firearms manual. Note these are guidelines, and are not law. The law is that to be a firearm, the firearm must easily be made to discharge a projectile to cause serious bodily harm.
The mere removal of parts does not constitute deactivation, however, there are other ways than those listed below to deactivate a firearm. It's just that to currently deregister a gun, you are signing a statement that the deactivation meets these guidelines.
1. Deactivation of Small Arms of Calibre 20 mm or Less
a. Semi-automatic, Full Automatic, Selective Fire, and Converted Firearms
1. A hardened steel blind pin of bore diameter or larger must be force fitted through the barrel at the chamber, and where practical, simultaneously through the frame or receiver, to prevent chambering of ammunition. Furthermore, the blind pin must be welded in place so that the exposed end of the pin is completely covered by weld. This strength and hardness of the weld must be similar to that of the metal used in the construction of the firearm. In the case of firearms having calibres greater than 12.7mm (.5 inch), the pin need not be larger in diameter than 12.7mm. In the case of multi-barrelled firearms, all barrels must be pinned, using as many pins as necessary to block all chambers.
2. The barrel must be welded to the frame or receiver to prevent replacement.
3. The breech face or portion of the breech bolt which supports the cartridge must be removed or drilled out to a diameter at least as large as the base of the cartridge, so that the bolt can no longer support the cartridge.
4. The receiver must be welded closed to prevent replacement of the breech bolt.
5. In the case of firearms designed to support full-automatic fire, the trigger mechanism must be rendered unusable. Any trigger mechanism part or component which is necessary for full-automatic fire must be destroyed by cutting or grinding and welded in place to prevent replacement.
b. Rifles, Shotguns and Handguns Other Than Revolvers
1. The barrel, bolt and frame or receiver must be modified as in 1.a.
2. The bolt, if present as a separate piece, must be welded to the frame or receiver to prevent replacement.
c. Revolvers, Revolving Rifles and Shotguns, and Cap and Ball Revolvers
1. The barrel and cylinder must be blocked by a hardened steel pin of bore diameter which traverses the entire length of the barrel and cylinder. The pin must be welded in place at the muzzle, barrel/cylinder gap and except for muzzle-loading firearms, at the breech end of the frame. The strength and hardness of the welds must be similar to that of the firearm.
d. Black Powder Rifles and Shotguns
1. The barrel must be blocked immediately forward of the flash hole using a blind pin in the manner described in paragraph 1.c.l.
2. The flash hole must be welded closed. In the case of percussion guns, the nipple may be welded closed and then welded to the barrel to prevent replacement.
e. Magazines
1. The magazine follower must be welded to the interior of the magazine to prevent loading of ammunition.
2. The body of the magazine must be welded to the frame or receiver to prevent removal or replacement.
2. Firearms of Unusual Design or Construction
a. Allowances may be made for variations of the procedures outlined in 1.a. to e. if the firearm is made of unusual substances or is of an unusual design. However, any variation in the procedure must accomplish the same goals as the original procedures.
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