Where to send international waiver and non-resident employer certification applications

COVID-19: Processing delays for international waivers

We are continuing to process international waivers. During the COVID-19 pandemic, processing times may be longer than usual.
As a result of restrictions in mail operations, we may not be able to access any submissions that were sent by mail on or after March 12, 2020.

Waiver applications - General (Regulation 102 and 105)

My Account
Submitting through My Account

Submit the completed form asking for a waiver and supporting information via My Account.

Note 

T1261 Individual Tax Number (ITN) applications may not be submitted through My Account. They must be submitted separately by following the instructions on the back of the T1261 form.

  1. Log into My Account.
  2. Select the “Submit Documents” option located in the upper right corner of the screen.
  3. At the bottom of the screen, click on “without a case or reference number”.
  4. Select submission reason:
    • Select “Send request for a waiver of withholding (Regulation 102 and 105, RC473) and supporting documents”.
  5. Click the “Next” button.
  6. Enter a description of the file submission.
  7. Select “Browse” and navigate to the required file.
  8. Select “Attach file”.
  9. When all files have been attached select “Submit file(s)”.
  10. Record the Confirmation number and Case/Reference number.
Represent A Client
Submitting through Represent A Client 

Submit the completed form asking for a waiver and supporting information via Represent a Client

Note 

T1261 Individual Tax Number (ITN) applications may not be submitted through My Account. They must be submitted separately by following the instructions on the back of the T1261 form.

Submitting a new waiver or non-resident certification application
  1. Log into Represent a Client.
  2. Do not enter a SIN or BN.
  3. Select “Submit Documents” from the options on the left hand side of the screen.
  4. Under “Select one of the following”, select: "Representative related: Documents on behalf of yourself as a representative".
  5. Select “No” to the question “Do you have a case or reference number?”.
  6. Click the “Next” button.
  7. Select “Send request for a waiver of withholding (Regulation 102 and 105, RC473) and supporting documents”.
  8. Click the “Next” button.
  9. Enter a description of the file submission.
  10. Select “Browse” and navigate to the required file.
  11. Select “Attach file”.
  12. Repeat steps 10 and 11 to attach all necessary files if you have more than one file to submit.
  13. When all files have been attached select “Submit file(s)”.
  14. Record the Confirmation number and Case/Reference number.

Submitting additional documents

  1. Log into Represent a Client.
  2. Do not enter a SIN or BN.
  3. Select “Submit Documents” from the options on the left hand side of the screen.
  4. Under “Select one of the following”, select: "Representative related: Documents on behalf of yourself as a representative".
  5. Select “Yes” to the question “Do you have a case or reference number?”.
  6. Click the “Next” button.
  7. Enter the case or reference number you received when you submitted your waiver or non-resident certification application through this portal. If you do not have this number, or you have not submitted documents through this portal previously, use the steps outlined above for a new submission.
  8. Select “Browse” and navigate to the required file.
  9. Select “Attach file”.
  10. Repeat steps 8 and 9 to attach all necessary files if you have more than one file to submit.
  11. When all files have been attached select “Submit file(s)”.
My Business Account
Submitting through My Business Account

Submit the completed form asking for a waiver and supporting information via My Business Account.

Note

T1261 Individual Tax Number (ITN) applications may not be submitted through My Account. They must be submitted separately by following the instructions on the back of the T1261 form.

  1. Log into My Business Account.
  2. Select the “Submit Documents” option located in the upper right corner of the screen.
  3. At the bottom of the screen click on “No case or reference number?”.
  4. Click the “Next” button.
  5. From the drop-down menu, select “Send request for a waiver of withholding (Regulation 102 and 105, RC473) and supporting documents”.
  6. Click the “Next” button.
  7. Select the program account number associated with the document(s) you are submitting from the drop-down menu.
  8. Click the “Next” button.
  9. Select “Browse” and navigate to the required file.
  10. Enter a description of the file submission.
  11. Select “Upload file”.
  12. When all files have been attached select “Submit”.
  13. Record the Confirmation number and Case/Reference number.
Mail or Fax
Submitting by mail or fax

Mail

If the waiver applicant’s services will take place at multiple locations in Canada, the complete waiver application may be sent to the Centre of Expertise that serves any of the locations where the services are to be provided. Otherwise, the waiver application should be sent to the Centre of Expertise that serves the area where the services will be provided.

If services are provided in the Atlantic Region (Nova Scotia, New Brunswick, Prince Edward Island, or Newfoundland and Labrador):

Regular mail
Canada Revenue Agency
International Waivers Centre of Expertise
Post Office Box 8500, Station Central
Charlottetown PE C1A 8L3

Certified/registered mail
Canada Revenue Agency
International Waivers Centre of Expertise
1-30 Brackley Point Road
Charlottetown PE C1A 6X9

If services are provided in Quebec:

Regular/certified/registered mail
Canada Revenue Agency
International Waivers Centre of Expertise
305 René-Lévesque Boulevard West
P.O. Box 36-38
Montréal QC H2Z 1A6

If services are provided in Ontario or Nunavut:

Regular/certified/registered mail
Canada Revenue Agency
International Waivers Centre of Expertise
333 Laurier Avenue West, 6th floor
Ottawa ON K1A 0L9

If services are provided in the Prairie Region (Alberta, Saskatchewan, Manitoba) or the Northwest Territories:

Regular/certified/registered mail
Canada Revenue Agency
International Waivers Centre of Expertise
9700 Jasper Ave
Edmonton AB T5J 4C8

If services are provided in British Columbia or the Yukon:

Regular mail
Canada Revenue Agency – International Waivers Centre of Expertise
PO Box 470 STN MAIN
Surrey BC V3T 5B7

Certified/registered mail
Canada Revenue Agency
International Waivers Centre of Expertise
Sec 445-15
9755 King George Blvd.
Surrey BC V3T 5E1

Fax

Canada and the United States: 1-833-329-1160

Outside Canada and the United States: 418-566-0323

My Account
Submitting through My Account

Submit the completed form asking for a waiver and supporting information via My Account.

Note

T1261 Individual Tax Number (ITN) applications may not be submitted through My Account. They must be submitted separately by following the instructions on the back of the T1261 form.

  1. Log into My Account.
  2. Select the “Submit Documents” option located in the upper right corner of the screen.
  3. At the bottom of the screen click on “without a case or reference number”.
  4. Select submission reason:
    • Select “Send request for a waiver of withholding (Regulation 102 and 105, RC473) and supporting documents”.
  5. Click the “Next” button.
  6. Enter a description of the file submission.
  7. Select “Browse” and navigate to the required file.
  8. Select “Attach file”.
  9. When all files have been attached select “Submit file(s)”.
  10. Record the Confirmation number and Case/Reference number.
Represent A Client
Submitting through Represent A Client 

Submit the completed form asking for a waiver and supporting information via Represent a Client.

Note 

T1261 Individual Tax Number (ITN) applications may not be submitted through My Account. They must be submitted separately by following the instructions on the back of the T1261 form.

Submitting a new waiver or non-resident certification application

  1. Log into Represent a Client.
  2. Do not enter a SIN or BN.
  3. Select “Submit Documents” from the options on the left hand side of the screen.
  4. Under “Select one of the following”, select: "Representative related: Documents on behalf of yourself as a representative".
  5. Select “No” to the question “Do you have a case or reference number?”.
  6. Click the “Next” button.
  7. Select “Send request for a waiver of withholding (Regulation 102 and 105, RC473) and supporting documents”.
  8. Click the “Next” button.
  9. Enter a description of the file submission.
  10. Select “Browse” and navigate to the required file.
  11. Select “Attach file”.
  12. Repeat steps 10 and 11 to attach all necessary files if you have more than one file to submit.
  13. When all files have been attached select “Submit file(s)”.
  14. Record the Confirmation number and Case/Reference number.

Submitting additional documents 

  1. Log into Represent a Client.
  2. Do not enter a SIN or BN.
  3. Select “Submit Documents” from the options on the left hand side of the screen.
  4. Under “Select one of the following”, select: "Representative related: Documents on behalf of yourself as a representative".
  5. Select “Yes” to the question “Do you have a case or reference number?”.
  6. Click the “Next” button.
  7. Enter the case or reference number you received when you submitted your waiver or non-resident certification application through this portal. If you do not have this number, or you have not submitted documents through this portal previously, use the steps outlined above for a new submission.
  8. Select “Browse” and navigate to the required file.
  9. Select “Attach file”.
  10. Repeat steps 8 and 9 to attach all necessary files if you have more than one file to submit.
  11. When all files have been attached select “Submit file(s)”.
My Business Account
Submitting through My Business Account 

Submit the completed form asking for a waiver and supporting information via My Business Account.

Note

T1261 Individual Tax Number (ITN) applications may not be submitted through My Account. They must be submitted separately by following the instructions on the back of the T1261 form.

  1. Log into My Business Account.
  2. Select the “Submit Documents” option located in the upper right corner of the screen.
  3. At the bottom of the screen click on “No case or reference number?”.
  4. Click the “Next” button.
  5. From the drop-down menu, select “Send request for a waiver of withholding (Regulation 102 and 105, RC473) and supporting documents”.
  6. Click the “Next” button.
  7. Select the program account number associated with the document(s) you are submitting from the drop-down menu.
  8. Click the “Next” button.
  9. Select “Browse” and navigate to the required file.
  10. Enter a description of the file submission.
  11. Select “Upload file”.
  12. When all files have been attached select “Submit”.
  13. Record the Confirmation number and Case/Reference number.
Mail or Fax
Submitting by mail or fax

Mail

Mail the completed form asking for a waiver and supporting information to the applicable tax service office.

For services performed in British Columbia, Alberta, Saskatchewan, and Manitoba:

Regular mail
Canada Revenue Agency
International Waivers Centre of Expertise
PO Box 470 STN Main
Surrey BC V3T 5B7

Certified/registered mail
Canada Revenue Agency
International Waivers Centre of Expertise
Sec 445-15
9755 King George Boulevard
Surrey BC V3T 5E1

For services performed in Ontario, Nunavut, the Northwest Territories, and the Yukon:

Regular/certified/registered mail

Canada Revenue Agency
International Waivers Centre of Expertise
333 Laurier Avenue West, 6th floor
Ottawa ON K1A 0L9

For services performed in Quebec, Prince Edward Island, New Brunswick, Nova Scotia, and Newfoundland and Labrador:

Regular/certified/registered mail
Canada Revenue Agency
International Waivers Centre of Expertise
305 René Lévesque Boulevard West, 7th floor
Montréal QC H2Z 1A6

Fax 

Canada and the United States: 1-833-329-1160

Outside Canada and the United States: 418-566-0323

Non-resident employer certification application

My Account
Submitting through My Account

Submit the completed form asking for a waiver and supporting information via My Account.

Note 

T1261 Individual Tax Number (ITN) applications may not be submitted through My Account. They must be submitted separately by following the instructions on the back of the T1261 form.

  1. Log into My Account.
  2. Select the “Submit Documents” option located in the upper right corner of the screen.
  3. At the bottom of the screen, click on “without a case or reference number”.
  4. Select submission reason:
    • Select “Send request for a waiver of withholding (Regulation 102 and 105, RC473) and supporting documents”.
  5. Click the “Next” button.
  6. Enter a description of the file submission.
  7. Select “Browse” and navigate to the required file.
  8. Select “Attach file”.
  9. When all files have been attached select “Submit file(s)”.
  10. Record the Confirmation number and Case/Reference number.
Represent A Client
Submitting through Represent A Client 

Submit the completed form asking for a waiver and supporting information via Represent a Client

Note

T1261 Individual Tax Number (ITN) applications may not be submitted through My Account. They must be submitted separately by following the instructions on the back of the T1261 form.

Submitting a new waiver or non-resident certification application

  1. Log into Represent a Client.
  2. Do not enter a SIN or BN.
  3. Select “Submit Documents” from the options on the left hand side of the screen.
  4. Under “Select one of the following”, select: "Representative related: Documents on behalf of yourself as a representative".
  5. Select “No” to the question “Do you have a case or reference number?”.
  6. Click the “Next” button.
  7. Select “Send request for a waiver of withholding (Regulation 102 and 105, RC473) and supporting documents”.
  8. Click the “Next” button.
  9. Enter a description of the file submission.
  10. Select “Browse” and navigate to the required file.
  11. Select “Attach file”.
  12. Repeat steps 10 and 11 to attach all necessary files if you have more than one file to submit.
  13. When all files have been attached select “Submit file(s)”.
  14. Record the Confirmation number and Case/Reference number.

Submitting additional documents 

  1. Log into Represent a Client.
  2. Do not enter a SIN or BN.
  3. Select “Submit Documents” from the options on the left hand side of the screen.
  4. Under “Select one of the following”, select: "Representative related: Documents on behalf of yourself as a representative".
  5. Select “Yes” to the question “Do you have a case or reference number?”.
  6. Click the “Next” button.
  7. Enter the case or reference number you received when you submitted your waiver or non-resident certification application through this portal. If you do not have this number, or you have not submitted documents through this portal previously, use the steps outlined above for a new submission.
  8. Select “Browse” and navigate to the required file.
  9. Select “Attach file”.
  10. Repeat steps 8 and 9 to attach all necessary files if you have more than one file to submit.
  11. When all files have been attached select “Submit file(s)”.
My Business Account
Submitting through My Business Account 

Submit the completed form asking for a waiver and supporting information via My Business Account.

Note

T1261 Individual Tax Number (ITN) applications may not be submitted through My Account. They must be submitted separately by following the instructions on the back of the T1261 form.

  1. Log into My Business Account.
  2. Select the “Submit Documents” option located in the upper right corner of the screen.
  3. At the bottom of the screen click on “No case or reference number?”.
  4. Click the “Next” button.
  5. From the drop-down menu, select “Send request for a waiver of withholding (Regulation 102 and 105, RC473) and supporting documents”.
  6. Click the “Next” button.
  7. Select the program account number associated with the document(s) you are submitting from the drop-down menu.
  8. Click the “Next” button.
  9. Select “Browse” and navigate to the required file.
  10. Enter a description of the file submission.
  11. Select “Upload file”.
  12. When all files have been attached select “Submit”.
  13. Record the Confirmation number and Case/Reference number.
Mail or Fax
Submitting by mail or fax

Mail

The completed application RC473, Application for Non-Resident Employer Certification should be sent to the Pacific International Waivers Centre of Expertise located in the Vancouver Tax Services Office at:

Regular mail
Canada Revenue Agency
International Waivers Centre of Expertise
PO Box 470 STN MAIN
Surrey BC V3T 5B7

Certified/registered mail
Canada Revenue Agency
International Waivers Centre of Expertise
Sec 445-15
9755 King George Blvd.
Surrey BC V3T 5E1

Fax 

Canada and the United States: 1-833-329-1160

Outside Canada and the United States: 418-566-0323

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