Old Age Security Return of Income Guide for Non-Residents – 2020

From: Canada Revenue Agency

T4155(E) Rev. 20

Our publications and personalized correspondence are available in braille, large print, e-text, or MP3 for those who have a visual impairment. For more information, go to Order alternate formats for persons with disabilities or by calling 1-800-959-8281. If you are outside Canada  and the United States, call us at 613-940-8495. We only accept collect calls initiated by telephone operators. After your call is accepted by an automated response, you may hear a beep and experience a normal connection delay.

Is this guide for you?

This guide is for you if you are a non-resident of Canada and you are receiving old age security (OAS) pension. This guide will help you complete Form T1136, Old Age Security Return of Income for 2020.

La version française de ce guide est intitulée Déclaration des revenus pour la Sécurité de la vieillesse pour les non-résidents.

Before you start

What is the purpose of filing an Old Age Security Return of Income?

The Canada Revenue Agency (CRA) uses the information you enter on your T1136, Old Age Security Return of Income, to determine if you have to pay recovery tax on your old age security (OAS) pension.

The recovery tax is calculated using the net world income you report on your return. If your net world income for 2020 was more than CAN$79,054, the CRA will calculate the recovery tax that applies to your 2020 OAS pension. The CRA will also calculate the recovery tax to be withheld from your July 2021 to June 2022 monthly OAS pension.

If recovery tax was withheld from your OAS pension in 2020, and the amount withheld was more than the recovery tax you owe, or you do not have to pay recovery tax, the CRA will refund the difference or apply it to any other Canadian tax you may owe. If the recovery tax withheld was less than the recovery tax you owe, you will have to pay the difference.

What is recovery tax and does it apply to you?

Recovery tax is an additional tax that is used to repay all or part of the OAS pension received by higher-income pensioners. This tax is 15% of the amount of a pensioner's net world income that is more than CAN$79,054.

Recovery tax is in addition to non-resident tax. However, if non-resident tax is withheld from OAS pension, the recovery tax will be reduced accordingly. The two taxes cannot add up to more than the total OAS pension received.

What is net world income?

Net world income is the total of all the income you are paid or credited in a year from Canadian or foreign sources minus allowable deductions. It includes income from: 

  • employment
  • business
  • pensions
  • social security
  • capital gains
  • rental property
  • interest
  • dividends.

Note

In this guide, foreign source means a source outside of Canada.

Do you have to file the Old Age Security Return of Income?

To make sure that your OAS pension is not suspended in July, you have to file this return no later than April 30 each year. You have to do this even if your net world income is less than CAN$79,054. However, you do not have to file this return if, in 2020, you were a resident of one of the following region or countries, and before July 1, 2022, you have no plans to move to a region or country not on this list:

  • Argentina
  • Australia
  • Azerbaijan
  • Bangladesh
  • Barbados
  • Bulgaria
  • Colombia
  • Cyprus
  • Dominican Republic
  • Ecuador
  • Finland
  • Germany
  • Greece
  • Hungary
  • Ireland
  • Israel
  • Ivory Coast
  • Kenya
  • Malaysia
  • Malta
  • Mexico
  • New Zealand
  • Norway
  • Papua New Guinea
  • Peru
  • Poland
  • Portugal
  • Romania
  • Senegal
  • Serbia
  • Spain
  • Sri Lanka
  • Switzerland
  • Taiwan
  • Tanzania
  • Trinidad and Tobago
  • Turkey
  • United Kingdom
  • United States
  • Zambia
  • Zimbabwe

If you were a resident of Brazil in 2020 and are a Brazilian national, you do not have to file this return.

If you were a resident of the Philippines in 2020 and your 2020 Canadian pensions totalled $5,000 or less, you do not have to file this return.

Notes

If, at any time in 2020, you were a resident of a region or country not listed above and you received OAS pension during that period, you have to file this return.

If the tax treaty your region or country of residence has with Canada is amended, you may not have to file this return. If this is the case, please contact the CRA.

When is your return due?

Your Old Age Security Return of Income for 2020 has to be filed no later than April 30, 2021.

Exception to the due date of your return

When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on the next business day. For more information, go to Important dates for Individuals.

If you owe recovery tax for 2020 (line 48500 of your return) and file your return late, the CRA will charge you a late-filing penalty. The penalty is 5% of your balance owing for 2020, plus 1% of your balance owing for each full month that your return is late, to a maximum of 12 months. Your late-filing penalty may be higher if the CRA charged you a late-filing penalty on a return for any of the three previous years.

Do you have to file another 2020 Canadian return?

An Old Age Security Return of Income only determines the recovery tax on your OAS pension. Filing that return lets Service Canada continue paying you the OAS pension. 

If you filed Form NR5, Application by a non-resident of Canada for a reduction in the amount of non-resident tax required to be withheld for tax year 2020, with the intention of making a section 217 election and the CRA approved it, you must file a return under section 217 of the Income Tax Act

Also, if you received employment or business income from Canada, or have taxable capital gains from disposing of taxable Canadian property, you may have to file an Income Tax and Benefit return.

Completing your Old Age Security Return of Income

Complete Form T1136, Old Age Security Return of Income. Mail one copy to the CRA and keep the other for your records.

If you and your spouse or common-law partner receive the OAS pension, each of you must complete a return.

Identification

Complete the "Identification" area by following the instructions on the return. If you give information that is wrong or not complete, the processing of your return may be delayed.

Email address

If you would like to receive email notifications from the CRA, read and agree to the terms of use for email notifications below, and enter an email address. You can also register by going to My Account for Individuals and selecting the "Notification preferences" service.

Terms of use for email notifications

The CRA will send email notifications to the email address you have provided in order to notify you of any CRA mail available in My Account, and to notify you of certain changes to the account information, and other important information about the account. The notifications that are eligible for this service may change. As new types of notifications are added or removed from this service, you may not be notified of each change.

To view CRA mail online, you must be registered for My Account, and/or your representative must be registered for Represent a Client and be authorized on this account. All CRA mail available in My Account is presumed to have been received on the date that the email notification is sent. Any mail that is eligible for electronic delivery will no longer be printed and mailed.

It is your responsibility to ensure that the email address provided to the CRA is accurate, and to update it when there is any change to that email address. CRA email notifications are subject to the terms of any agreement with your mobile carrier or Internet Service Provider. You are responsible for any fees imposed by them.

These email notifications are sent unencrypted and unsecured. The email notifications could be lost or intercepted, or could be viewed or altered by others who have access to your email account. You accept this risk and acknowledge that the CRA will not be liable if you are unable to access or receive the email notifications, nor for any delay or inability to deliver notifications.

These terms of use may be changed from time to time. The CRA will provide notice in advance of the effective date of the new terms. You agree that the CRA may notify you of these changes by emailing either the new terms, or notice of where the new terms can be found, to the email address that you provided. You agree that your use of the service after the effective date of any change to these terms constitutes your agreement to the new terms. If you do not agree to the new terms, you must remove the email address provided and no longer use the service.

Social insurance and other numbers

Give both your and your spouse's or common-law partner's Canadian social insurance number (SIN), individual tax number (ITN) or temporary tax number (TTN). 

If you asked for, but have not yet received, a SIN, or an ITN, and the deadline for filing your return is near, file your return without your SIN or ITN. Attach a note to your return to let the CRA know that you have not received your number.

If you are not eligible for a SIN, complete and send Form T1261, Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents, if you have not already done so.

Is this return for a deceased person

If you are filing a return for an individual who died during the year, provide their date of death. In the event of death, OAS pension stops and is not paid to the estate of the deceased person.

Marital status

Check the box that corresponds to your marital status on December 31, 2020.

Married means you have a spouse. This applies only to a person you are legally married.

Living common-law means you are living with a person who is not your spouse, but with whom you have a conjugal relationship, and to whom at least one of the following situations applies:

a)  They have been living with you in a conjugal relationship for at least 12 continuous months

Note

In this definition, 12 continuous months includes any period during which you were separated for less than 90 days because of a breakdown in the relationship.

b)  They are the parent of your child by birth or adoption

c)  They have custody and control of your child (or had custody and control immediately before the child turned 19 years of age) and your child is wholly dependent on them for support

Separated means that you have been living apart from your spouse or common-law partner because of a breakdown in the relationship for a period of at least 90 days and you have not reconciled. Once you have been separated for 90 days because of a breakdown in the relationship, the effective day of your separated status is the day you started living apart.

Your old age security number

Enter the old age security number issued to you by Service Canada, if it was not pre-printed on your return. You can find this number on your NR4(OAS) slip in the “Old age security number” box. If the pre-printed number does not match the number on your NR4(OAS) slip, replace the wrong number with the right one.

Income

Report all income in Canadian dollars. To calculate how much to report, multiply your income by the exchange rate in effect on the day you received the income. If the amount was paid at various times in the year, visit Bank of Canada or contact the CRA to get an average annual rate.

Line 11300 – Old age security (OAS) pension

Report your OAS pension amount. This amount is shown in one of the following boxes:

  • box 16 of your NR4(OAS) slip
  • box 16 or 26 of your NR4 slip with income code 44 in box 14 or 24
  • box 18 of your T4A(OAS) slip

You may have received net federal supplements shown in one of the following boxes:

  • box 21 of your T4A(OAS) slip
  • box 16 or 26 of your NR4 slip with income code 45 in box 14 or 24

Add the amount of any supplements to your OAS pension. Enter the total on line 11300.

Line 11400 – CPP or QPP benefits

Report your Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefit amount shown in box 16 or 26 of your NR4 slip, if the slip has income code 46 or 49 in box 14 or 24. The amount may also be shown in box 20 of your T4A(P) slip.

Line 11500 – Other pensions or superannuation

Report the total amount of all other pensions or superannuation you received from Canadian or foreign sources and all foreign-source social security payments. These payments include income from any of the following sources:

  • annuities
  • deferred profit-sharing plans
  • registered retirement income funds

Line 12100 – Interest and other investment income

Use the worksheet to calculate your interest income, taxable dividend income, and capital gains or losses. If you need more space, attach a separate sheet of paper.

Interest and dividend income

Report all Canadian and foreign-source interest that was paid or credited to you in 2020. This includes interest income from bank accounts, term deposits, guaranteed investment certificates, and other similar investments.

You also have to report interest on any tax refund you received in 2020 shown on your notice of assessment or reassessment.

Report all taxable dividend income from taxable Canadian corporations. You must calculate the taxable amount of dividends other than eligible dividends by multiplying the actual amount of dividends other than eligible dividends you received by 115%. You must also calculate the taxable amount of eligible dividends by multiplying the actual amount of eligible dividends you received by 138%. If your form does not show the breakdown between eligible dividends and other than eligible dividends, contact your payer for the breakdown. In addition, report all dividends from foreign sources.

Even if you did not receive an information slip, report any Canadian or foreign-source interest or dividend income that was paid or credited to you in the year.

Capital gains

A capital gain or loss usually occurs when you sell or dispose of property, such as real estate or shares. Capital losses can reduce capital gains. However, to determine your net world income, you cannot use capital losses to reduce other sources of income, including interest and other investment income.

If you sold or disposed of property in 2020 and your capital gains for the year were more than your capital losses, you have to include a percentage of the difference on line 12100 of your return. For 2020, the inclusion rate for capital gains realized is generally 50%.

Note

Do not include capital gains resulting from mortgage foreclosures or conditional sales repossessions. You may also leave out part of the capital gain or loss resulting from the disposition of your principal residence. For more information, see Income Tax Folio S1-F3-C2, Principal Residence.

If you disposed of property in 2020, you will need to know the following three amounts to calculate any capital gain or loss:

  • the proceeds of disposition
  • the adjusted cost base
  • the outlays and expenses you incurred when disposing of your property

The proceeds of disposition amount is usually the amount you received or will receive for your property. In most cases, it refers to the sale price of the property. It could also include compensation you received for property that was destroyed, expropriated, or stolen.

The adjusted cost base is usually the cost of your property, plus any expenses to acquire it, such as commissions and legal fees. You have to adjust the cost of your property to include capital expenditures, such as the cost of additions and improvements to the property.

Outlays and expenses are amounts that you incurred to sell a capital property. You can deduct outlays and expenses from your proceeds of disposition when you calculate your capital gain or loss. These types of expenses include:

  • fixing-up expenses
  • finders' fees
  • commissions
  • brokers' fees
  • surveyors' fees
  • legal fees
  • transfer taxes
  • advertising costs. 

You cannot reduce your other income by claiming a deduction for these outlays and expenses.

For more information on capital gains and losses, see Guide T4037, Capital Gains.

Line 12600 – Net rental income

Report your Canadian and foreign-source net rental income or loss for the 2020 calendar year. You should also include any amount that a partnership allocated to you in its financial statements. If you have a loss, show the amount in brackets.

Line 12900 – RRSP

Report the total amount of income you received from your registered retirement savings plan in 2020, shown on your T4RSP or NR4 information slips.

Line 13000 – Other income

Report all other Canadian and foreign-source income for which there is not a line on the return. In the space to the left of line 13000, specify the type of income you are reporting. If you have more than one type of income, attach to your return a note giving the details.

Other types of income might include:

  • employment income
  • lump-sum payments from pensions and deferred profit-sharing plans
  • employment insurance benefits
  • social assistance payments
  • workers' compensation payments
  • support payments received
  • retiring allowances, including severance pay
  • death benefits
  • payments from a trust
  • tips or gratuities
  • amounts distributed from a retirement compensation arrangement
  • net partnership income or loss from a Canadian or foreign partnership
    (limited or non-active partners)
  • any other type of taxable income that you have not reported elsewhere on the return
Note

Do not include amounts paid by Canada or an ally (if the amount is not taxable in that country) for disability or death due to war service.

Line 13500 – Net business income

Report your Canadian and foreign-source net income or loss from a business, profession, commission, farming, or fishing. If you have a loss, show the amount in brackets.

Deductions

Line 22100 – Carrying charges and interest expenses

Claim the total amount of carrying charges and interest expenses you paid to earn income from investments.

Carrying charges and interest expenses include all of the following:

  • fees to manage or take care of investments
  • fees for certain investment advice or recording investment income
  • most interest you pay on money you borrow for investment purposes, but generally only if you use it to try to earn investment income including interest and dividends

You cannot claim any brokerage fees or commissions you paid when you bought or sold securities. Instead, use these costs when you calculate your capital gain or loss.

Line 23200 – Other deductions

Your claim on line 23200 cannot be more than what you could claim if you were a resident of Canada. Specify the deduction you are claiming in the space to the left of line 23200. If you have more than one amount, or to explain your deduction more fully, attach a note to your return.

You can claim certain amounts from your total world income, including all of the following:

  • contributions to a registered pension plan or registered retirement savings plan in Canada
  • annual Canadian union, professional, or like dues
  • the deductible amount of support payments made
  • Canadian exploration and development expenses
  • certain expenses you paid to earn employment or commission income

If, in 2020, you repaid amounts you received and reported as income, you can claim them on this return. Attach receipts or other documents showing the amounts you paid back. It could be one of the following repayments:

  • employment insurance benefits
  • OAS pension
  • Canada Pension Plan benefits or Quebec Pension Plan benefits
  • retiring allowances, including severance pay
Note

OAS pension paid back as recovery tax does not qualify for a deduction from world income.

You can claim all of the legal fees you incurred for the following:

  • for advice or help in responding to the CRA when we reviewed your income or tax for a year, and in appealing or objecting to an assessment or decision under the Income Tax Act, the Employment Insurance Act, the Canada Pension Plan, or the Quebec Pension Plan, plus any related accounting fees
  • for advice or help in appealing or objecting to an assessment of income tax, interest, or penalties levied by a foreign government, if the tax is eligible for a foreign tax credit on a Canadian income tax return
  • to collect late support payments that you will include in your income. For more information, go to Support payments

You must reduce your claim by any award or reimbursement you received for the above mentioned expenses. If you are awarded the cost of your deductible legal fees in a future year, report that amount in your income for that year.

If you do not know if a deduction is allowable, contact the CRA.

Refund or balance owing

Line 23500 – Old age security recovery tax

This line applies to you only if your net world income on line 24200 of your return is more than CAN$79,054. If this is the case, complete the chart below to calculate the recovery tax. However, if any of the following situations apply to you, do not complete the chart. Instead, contact the CRA for the special rules and calculations to apply in these situations:

  • You immigrated to Canada or emigrated from Canada in 2020 and received OAS pension during the part of the year that you were a non-resident
  • You received OAS pension throughout 2020 and were a resident of one of the region or countries listed at Do you have to file the Old Age Security Return of Income for part of 2020 and for the other part of that year you were resident in a region or country not on the list
  • You were a resident of the Philippines in 2020

Calculating OAS recovery tax

Net world income from line 24200 of your return

$
1

Base amount

−            79,054.00
2

Line 1 minus line 2 (if negative, enter "0")

$
3

 

× 15%
4

Multiply line 3 by 15% and enter the result on this line.

$
5

OAS pension and net federal supplements from line 11300

$
6

OAS pension you paid back in 2020 (see line 23200)

7

Line 6 minus line 7 (if negative, enter "0")

$
8

Enter the amount from line 5 or line 8, whichever is less.

$
9

 

× 75%
10

Old age security recovery tax

Multiply line 9 by 75% and enter the result on this line.

$
11

Enter the amount from line 11 on line 23500 on the back of your return.

Line 43700 – Recovery tax withheld

Claim only the amount of recovery tax from box 27 of your NR4(OAS) slip. Attach a copy of the information slip to your return.

Note

Do not include the amount shown in box 17 of your NR4(OAS) slip. For more information on this amount, see line 43700 in 5013-G, Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada.

Line 48400 – Refund

If you are expecting a refund of recovery tax but CRA records show that you owe an amount, or you will soon owe an amount for another year, the CRA may keep some or all of your refund to apply it against the amount you owe or will owe.

Line 48500 – Balance owing

If you have a balance owing of more than $2 and an account at a financial institution in Canada, you can make your payment using one of the following methods:

If you do not have an account at a financial institution in Canada, you can send your payment using:

  • a wire transfer in Canadian dollars
  • an international money order drawn in Canadian dollars
  • a bank draft in Canadian funds drawn on a Canadian bank

For more information, go to Payments to the Canada Revenue Agency or contact your financial institution.

If you want to mail your payment to the CRA, attach it to the front of your return. Address your payment to the Receiver General for Canada and include your social insurance number, temporary tax number or individual tax number.

Do not mail cash or include cash with your return.

You can file your return early and make your payment as late as April 30, 2021. If the CRA processes your return before the date of the payment, your payment will appear on your notice of assessment, but it will not reduce your balance owing. The CRA will credit your account on the date of the payment.

The CRA will charge you a fee for any payment not honoured by your financial institution.

Making a payment arrangement

If you cannot pay your balance owing on or before April 30, 2021, you should contact the CRA. We may accept a payment arrangement only after you have reasonably tried to get the funds by borrowing or rearranging your finances.

The CRA will charge daily compound interest on any outstanding balance starting May 1, 2021, until you pay your balance in full.

Note

Even if you cannot pay all of your balance owing right away, file your Old Age Security Return of Income on time to avoid late-filing penalties and to make sure that Service Canada does not suspend your OAS pension.

After sending your return

What happens to your return after the CRA receives it?

The CRA assesses your return based on the information you gave and sends you a notice of assessment. The notice will tell you if you have a refund or a balance owing of recovery tax for 2020. The notice will also tell you if recovery tax will be withheld from your OAS pension for the period from July 2021 to June 2022.

How to change a return

After you have mailed your Old Age Security Return of Income, you only need to notify the CRA of a change if any of the following situations apply to you:

  • Your 2020 net world income was more than CAN$79,054
  • The change will increase your 2020 net world income to more than CAN$79,054
  • The change applies to the amount of recovery tax withheld that you reported on line 43700

To change a return you sent to the CRA, do not file another return for the same tax year. Instead, send a signed letter to your tax centre explaining the change(s) you want. Include the following:

  • year of the return to be changed
  • your social insurance number, individual tax number or temporary tax number
  • your address
  • a telephone number where the CRA can reach you during the day

What should you do if you move?

If you move, let the CRA know your new address as soon as possible to make sure any correspondence is sent to the proper address.

If you have registered for My Account or MyCRA, you can change your address by going to My Account for Individuals or Mobile apps – Canada Revenue Agency.

To write to the CRA, send your letter to your tax centre. Sign the letter and include your social insurance number, individual tax number, or temporary tax number, your new address, and the date of your move. You may also contact the CRA.

If you are writing for another person, including your spouse or common-law partner, include the person's social insurance number, individual tax number or temporary tax number, and have the person sign the letter authorizing the change to their records.

Note

You should also inform Service Canada of your new address so that they will send your OAS payments and any correspondence to the correct address.

Digital services for individuals

The CRA's digital services are fast, easy, and secure!

My Account

My Account lets you view your personal income tax and benefit information and manage your tax affairs online. Find out how to register at My Account for Individuals.

MyCRA Mobile web app

The MyCRA mobile web app lets you access and view key portions of your tax information.

Use My Account or MyCRA to:
  • view your benefit and credit information
  • view your notice of assessment
  • change your address, direct deposit information, marital status, and information about children in your care
  • register to receive email notifications when you have mail to view in My Account and when important changes are made to your account
  • check your TFSA contribution room and RRSP deduction limit
  • check the status of your tax return
  • make a payment to the CRA online with My Payment or a pre-authorized debit agreement, or create a QR code to pay in person at Canada Post

In addition, you can use My Account to:

  • view and print your proof of income statement
  • submit documents to the CRA
  • submit an audit enquiry
  • link between your CRA My Account and Employment and Social Development Canada (ESDC) My Service Canada Account

Receiving your CRA mail online

Sign up for email notifications to get most of your CRA mail, like your notice of assessment, online. For more information, go to email notifications from the CRA.

For more information

What if you need help?

If you need more information after reading this guide, go to Taxes or contact the CRA.

If you have questions about your old age security pension (for example, how to calculate your payments or how to report a lost cheque), contact the Service Canada office in the province or territory where you last resided.

You can also contact Service Canada by telephone at the following numbers:

Service Canada phone numbers
Calls from Canada and the United States 1-800-277-9914 or 1-800-454-8731
Calls from outside Canada and the United States 1-613-957-1954
Teletypewriter users 1-800-255-4786

Service complaints

You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the Canada Revenue Agency (CRA); go to Taxpayer Bill of Rights.

If you are not satisfied with the service you received, try to resolve the matter with the CRA employee you have been dealing with or call the telephone number provided in the CRA's correspondence. If you do not have contact information, go to Contact information – Canada Revenue Agency.

If you still disagree with the way your concerns were addressed, you can ask to discuss the matter with the employee's supervisor.

If you are still not satisfied, you can file a service complaint by filling out Form RC193, Service Feedback.

For more information and how to file a complaint, go to Submit service feedback.

If the CRA has not resolved your service complaint, you can submit a complaint with the Office of the Taxpayers Ombudsperson

Formal disputes (objections and appeals)

You can file a formal dispute or objection if you think the CRA misinterpreted the facts of your tax situation or applied the tax law incorrectly.

For more information about objections or formal disputes, go to Service feedback, objections, appeals, disputes, and relief measures.

Reprisal complaint

If you have previously submitted a service-related complaint or requested a formal review of a CRA decision and feel that, as a result, you were not treated impartially by a CRA employee, you can submit a reprisal complaint by filling out Form RC459, Reprisal Complaint.

For more information about complaints and disputes, go to Service feedback, objections, appeals, disputes, and relief measures.

Contact the CRA

By telephone

Calls from Canada and the United States:

1-800-959-8281

Calls from outside Canada and the United States:

1-613-940-8495

Regular hours of service (holidays excluded)

Monday to Friday – 9 am to 5 pm (local time*)

Extended hours of service (end of February to end of April, holidays excluded)

Monday to Friday – 9 am to 9 pm (local time*)

Saturday – 9 am to 5 pm (local time*)

* Eastern time for calls outside Canada and the United States

We only accept collect calls initiated by telephone operators. After your call is accepted by an automated response, you may hear a beep and experience a normal connection delay.

By mail

Where to mail your return and related documents:

Temporary measure – Fax for Non-resident returns

Due to international mail delays, the CRA is temporarily accepting non-resident income tax returns through fax.

Tax Centre Addresses
If your country of residence is: Send your return and related documents to:
Denmark
France
Netherlands
United States
United Kingdom
Winnipeg Tax Centre
PO Box 14001, Station Main
Winnipeg MB  R3C 3M3
CANADA
 
Fax: 204-984-5164
any other country Sudbury Tax Centre
1050 Notre Dame Avenue
Sudbury ON  P3A 5C2
CANADA
 
Fax: 705-671-3994 and 1-855-276-1529
Report a problem or mistake on this page
Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: