Non-resident GST/HST Enquiries

This listing for enquiries applies to:

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