Non-resident GST/HST Enquiries

This listing for enquiries applies to:

Note

If you have a SIN that starts with a 9, you will not be able to register online. If you would like to register for a GST/HST account and have a SIN that starts with a 9, please contact the Non-Resident TSO that is closest to where you conduct your business: Nova Scotia TSO, Sudbury TC, or the Fraser Valley TSO

The Tax Service Office (TSO) you should contact depends on the physical location of your business outside of Canada. Find your location in the following table to determine the TSO. You can sort the table by location or TSO, or find any item by typing in the Filter items field.

Location (country or US state) TSO
Afghanistan (AF) Sudbury TC
Alabama (AL) Sudbury TC
Aland Islands (AX) Nova Scotia
Alaska (AK) Fraser Valley and Northern
Albania (AL) Nova Scotia
Algeria (DZ) Sudbury TC
Andorra (AD) Sudbury TC
Angola (AO) Sudbury TC
Anguilla (AI) Sudbury TC
Antarctica (AQ) Sudbury TC
Antigua and Barbuda (AG) Sudbury TC
Argentina (AR) Sudbury TC
Arizona (AZ) Fraser Valley and Northern
Arkansas (AR) Nova Scotia
Armenia (AM) Nova Scotia
Aruba (AW) Sudbury TC
Australia (AU) Fraser Valley and Northern
Austria (AT) Nova Scotia
Azerbaijan (AZ) Nova Scotia
Azores Nova Scotia
Bahamas (BS) Sudbury TC
Bahrain (BH) Sudbury TC
Bangladesh (BD) Fraser Valley and Northern
Barbados (BB) Sudbury TC
Belarus (BY) Nova Scotia
Belgium (BE) Nova Scotia
Belize (BZ) Sudbury TC
Benin (BJ) Sudbury TC
Bermuda (BM) Sudbury TC
Bhutan (BT) Fraser Valley and Northern
Bolivia (BO) Sudbury TC
Bonaire (BQ) (St Eustatius and Saba) Sudbury TC
Bosnia and Herzegovina (BA) Nova Scotia
Botswana (BW) Sudbury TC
Bouvet Island (BV) Sudbury TC
Brazil (BR) Sudbury TC
Brunei Darussalam (BN) Fraser Valley and Northern
Bulgaria (BG) Nova Scotia
Burkina Faso (BF) Sudbury TC
Burundi (BI) Sudbury TC
California (CA) Fraser Valley and Northern
Cambodia (KH) Fraser Valley and Northern
Cameroon (CM) Sudbury TC
Canary Islands (CI) Nova Scotia
Cape Verde (CV) Sudbury TC
Cayman Islands (KY) Sudbury TC
Central African Republic (CF) Sudbury TC
Chad (TD) Sudbury TC
Chile (CL) Sudbury TC
China (CN) Fraser Valley and Northern
Christmas Islands (CX) Fraser Valley and Northern
Cocos (Keeling) Islands (CC) Fraser Valley and Northern
Colorado (CO) Nova Scotia
Columbia (CO) Sudbury TC
Comoros (KO) Sudbury TC
Congo (CG) Sudbury TC
Congo (Democratic Republic Of) (CD) Sudbury TC
Connecticut (CT) Sudbury TC
Cook Islands (CK) Fraser Valley and Northern
Costa Rica (CR) Sudbury TC
Côte d'Ivoire/Ivory Coast (CI) Sudbury TC
Croatia (HR) Nova Scotia
Cuba (CU) Sudbury TC
Curaçao (CW) Sudbury TC
Cyprus (CY) Sudbury TC
Czech Republic (CZ) Nova Scotia
Delaware (DE) Sudbury TC
Denmark (DK) Nova Scotia
District Of Columbia (DC) Sudbury TC
Djibouti (DJ) Sudbury TC
Dominica (DM) Sudbury TC
Dominican Republic(DO) Sudbury TC
Ecuador (EC) Sudbury TC
Egypt (EG) Sudbury TC
El Salvador (SV) Sudbury TC
Equatorial Guinea (GQ) Sudbury TC
Eritrea (ER) Sudbury TC
Estonia (EE) Nova Scotia
Ethiopia (ET) Sudbury TC
Falkland Islands (FK) Sudbury TC
Faroe Islands (FO) Nova Scotia
Fiji (FJ) Fraser Valley and Northern
Finland (FI) Nova Scotia
Florida (FL) Sudbury TC
France (FR) Sudbury TC
French Guiana (FG) Sudbury TC
French Polynesia (PF) Fraser Valley and Northern
French Southern Territories (TF) Sudbury TC
Gabon (GA) Sudbury TC
Gambia (GM) Sudbury TC
Georgia (Country) (GE) Nova Scotia
Georgia (State) (GA) Sudbury TC
Germany (DE) Nova Scotia
Ghana (GH) Sudbury TC
Gibraltar (GI) Nova Scotia
Greece (GR) Nova Scotia
Greenland (GL) Sudbury TC
Grenada (GD) Sudbury TC
Guadeloupe (GP) Sudbury TC
Guam (GU) Sudbury TC
Guatemala (GT) Sudbury TC
Guernsey (GG) Nova Scotia
Guinea (GN) Sudbury TC
Guinea-Bissau (GW) Sudbury TC
Guyana (GY) Sudbury TC
Haiti (HT) Sudbury TC
Hawaii (HI) Fraser Valley and Northern
Heard Islands and McDonald Islands (HM) Sudbury TC
Holy See (Vatican City State) (VA) Sudbury TC
Honduras (HN) Sudbury TC
Hong Kong (HK) Fraser Valley and Northern
Hungary (HU) Nova Scotia
Iceland (IS) Sudbury TC
Idaho (ID) Fraser Valley and Northern
Illinois (IL) Sudbury TC
India (IN) Fraser Valley and Northern
Indiana (IN) Sudbury TC
Indonesia (ID) Fraser Valley and Northern
Iowa (IA) Nova Scotia
Iran (IR) Sudbury TC
Iraq (IQ) Sudbury TC
Ireland (IE) Nova Scotia
Isle of Man (IM) Sudbury TC
Israel (IL) Sudbury TC
Italy (IT) Nova Scotia
Jamaica (JM) Sudbury TC
Japan (JP) Fraser Valley and Northern
Jersey (JE) Nova Scotia
Jordan (JO) Sudbury TC
Kansas (KS) Nova Scotia
Kazakhstan (KZ) Nova Scotia
Kentucky (KY) Sudbury TC
Kenya (KY) Sudbury TC
Kiribati (KI) Fraser Valley and Northern
Korea (North) (KP) Fraser Valley and Northern
Korea (South) (KR) Fraser Valley and Northern
Kuwait (KW) Sudbury TC
Kyrgyztan (KG) Nova Scotia
Laos (LA) Fraser Valley and Northern
Latvia (LV) Nova Scotia
Lebanon (LB) Sudbury TC
Lesotho (LS) Sudbury TC
Liberia (LR) Sudbury TC
Libya(LY) Sudbury TC
Liechtenstein (LI) Sudbury TC
Lithuania (LT) Nova Scotia
Louisiana (LA) Nova Scotia
Luxembourg (LU) Sudbury TC
Macau (MO) Fraser Valley and Northern
Macedonia (MK) Nova Scotia
Madagascar(MG) Sudbury TC
Madeira (MD) Sudbury TC
Maine (ME) Nova Scotia
Malawi (MW) Sudbury TC
Malaysia (MY) Fraser Valley and Northern
Maldives (MV) Fraser Valley and Northern
Mali (ML) Sudbury TC
Malta (MT) Sudbury TC
Marshall Islands (MH) Fraser Valley and Northern
Martinique(MQ) Sudbury TC
Maryland (MD) Sudbury TC
Massachusetts (MA) Sudbury TC
Mauritania (MR) Sudbury TC
Mauritius (MU) Sudbury TC
Mayotte (YT) Sudbury TC
Mexico (MX) Sudbury TC
Michigan (MI) Sudbury TC
Micronesia (FM) Fraser Valley and Northern
Minnesota (MN) Nova Scotia
Mississippi (MS) Sudbury TC
Missouri (MO) Nova Scotia
Moldova (MD) Sudbury TC
Monaco (MC) Sudbury TC
Mongolia (MN) Fraser Valley and Northern
Montana (MT) Nova Scotia
Montenegro (ME) Nova Scotia
Montserrat (MS) Sudbury TC
Morocco Sudbury TC
Mozambique (MZ) Sudbury TC
Myanmar (Burma)(MM) Fraser Valley and Northern
Namibia (NA) Sudbury TC
Nauru (NR) Fraser Valley and Northern
Nebraska (NE) Nova Scotia
Nepal (NP) Fraser Valley and Northern
Netherlands (NL) Nova Scotia
Netherlands Antilles (NA) Sudbury TC
Nevada (NV) Fraser Valley and Northern
New Caledonia (NC) Fraser Valley and Northern
New Hampshire (NH) Sudbury TC
New Jersey (NJ) Sudbury TC
New Mexico (NM) Nova Scotia
New York (NY) Sudbury TC
New Zealand (NZ) Fraser Valley and Northern
Nicaragua (NI) Sudbury TC
Niue (NU) Fraser Valley and Northern
Niger (NE) Sudbury TC
Nigeria (NG) Sudbury TC
Norfolk Island (NF) Fraser Valley and Northern
North Carolina (NC) Sudbury TC
North Dakota (ND) Nova Scotia
Northern Ireland (NI) Nova Scotia
Northern Mariana Islands (MP) Fraser Valley and Northern
Norway (NO) Nova Scotia
Ohio (OH) Sudbury TC
Oklahoma (OK) Nova Scotia
Oman (OM) Sudbury TC
Oregon (OR) Fraser Valley and Northern
Pakistan (PK) Sudbury TC
Palau (PW) Fraser Valley and Northern
Panama (PA) Sudbury TC
Papua new Guinea (PG) Fraser Valley and Northern
Paraguay (PY) Sudbury TC
Pennsylvania (PA) Sudbury TC
Peru (PE) Sudbury TC
Philippines (PH) Fraser Valley and Northern
Pitcairn Islands (PN) Fraser Valley and Northern
Poland (PL) Nova Scotia
Portugal (PT) Nova Scotia
Puerto Rico (PR) Sudbury TC
Qatar (QA) Sudbury TC
Reunion (RE) Sudbury TC
Rhode Island (RI) Sudbury TC
Romania (RO) Nova Scotia
Russian Federation (RU) Nova Scotia
Rwanda (RW) Sudbury TC
Saint Barthélemy (BL) Sudbury TC
Saint Helena - Ascension and Tristan de Cunha(SH) Sudbury TC
Saint Kitts and Nevis (KN) Sudbury TC
Saint Lucia (LC) Sudbury TC
Saint Martin (MF) Sudbury TC
Saint Pierre & Miquelon(PM) Sudbury TC
Saint Vincent and the Grenadines (VC) Sudbury TC
Samoa (American) (AS) Fraser Valley and Northern
Samoa (Western) (WS) Fraser Valley and Northern
San Marino (SM) Sudbury TC
Sao Tome and Principe (ST) Sudbury TC
Saudi Arabia (SA) Sudbury TC
Senegal (SN) Sudbury TC
Serbia (RS) Nova Scotia
Seychelles (SC) Sudbury TC
Sierra Leone (SL) Sudbury TC
Singapore (SG) Fraser Valley and Northern
Sint Maarten (MF) Sudbury TC
Slovakia (SK) Nova Scotia
Slovenia (SI) Nova Scotia
Solomon Islands (SB) Fraser Valley and Northern
Somalia (SO) Sudbury TC
South Africa (ZA) Sudbury TC
South Carolina (SC) Sudbury TC
South Dakota (SD) Nova Scotia
South Georgia and the South Sandwich Islands (GS) Sudbury TC
Spain (ES) Nova Scotia
Sri Lanka (LK) Fraser Valley and Northern
Sudan (SD) Sudbury TC
Suriname (SR) Sudbury TC
Svalbard and Jan Mayen (SJ) Nova Scotia
Swaziland (SZ) Sudbury TC
Sweden (SE) Nova Scotia
Switzerland (CH) Sudbury TC
Syria (SY) Sudbury TC
Taiwan (TW) Fraser Valley and Northern
Tajikistan (TJ) Nova Scotia
Tanzania (TZ) Sudbury TC
Tennessee (TN) Sudbury TC
Texas (TX) Nova Scotia
Thailand (TH) Fraser Valley and Northern
Timore Leste (TL) Fraser Valley and Northern
Togo (TG) Sudbury TC
Tokelau (TK) Fraser Valley and Northern
Tonga (TO) Fraser Valley and Northern
Trinidad and Tobago (TT) Sudbury TC
Tunisia (TN) Sudbury TC
Turkey (TR) Fraser Valley and Northern
Turkmenistan (TM) Nova Scotia
Turks & Caicos Islands (TC) Sudbury TC
Tuvalu (TV) Fraser Valley and Northern
Uganda (UG) Sudbury TC
Ukraine (UA) Nova Scotia
United Arab Emirates (AE) Sudbury TC
United Kingdom (UK) Nova Scotia
Uruguay (UY) Sudbury TC
Utah (UH) Fraser Valley and Northern
Uzbekistan (UZ) Nova Scotia
Vanuatu (VU) Fraser Valley and Northern
Venezuela (VE) Sudbury TC
Vermont (VM) Sudbury TC
Vietnam (VN) Fraser Valley and Northern
Virgin Islands (British)(VG) Sudbury TC
Virgin Islands (U.S.)(VI) Sudbury TC
Virginia (VA) Sudbury TC
Wallis & Futuna (WF) Fraser Valley and Northern
Washington (WA) Fraser Valley and Northern
West Virginia (WV) Sudbury TC
Western Sahara (EH) Sudbury TC
Wisconsin (WI) Sudbury TC
Wyoming (WY) Nova Scotia
Yemen (YE) Sudbury TC
Zambia (ZM) Sudbury TC
Zimbabwe (ZW) Sudbury TC
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