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

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

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 documents related to Certificate of Compliance, International Waivers, Tax Shelter Identification Number or Clearance Certificate”.
5. Click the “Next” button.
6. Select submission reason:
   • Select “Send request for a waiver of withholding (Regulation 102 and 105, RC473) and supporting documents”.
7. Click the “Next” button.
8. Browse and navigate to the required file(s).
   • Multiple files totalling up to 500MB can be attached by pressing and holding the CTRL key while selecting your files. A 10 file limit per session also applies.
9. Enter a description of the file submission. This is a mandatory step.
10. Select “Attach file”.
11. When all files have been attached, click “Submit file(s)”.
12. Record the Confirmation number and Case/Reference number.

Submitting additional documents

1. Log into My Account.
2. Select “Submit Documents” option located in the upper right hand corner of the screen.
3. Enter the Case/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.
4. Browse and navigate to the required file(s).
5. Enter a description of the file submission. This is a mandatory step.
6. Select “Upload file”.
7. When all files have been attached, click “Confirm”.

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

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. Browse and navigate to the required file(s).
   • Multiple files totalling up to 500MB can be attached by pressing and holding the CTRL key while selecting your files. A 10 file limit per session also applies.
10. Enter a description of the file submission. This is a mandatory step.
11. Select “Attach file”.
12. When all files have been attached, click “Submit file(s)”.
13. 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/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. Browse and navigate to the required file(s).
9. Enter a description of the file submission. This is a mandatory step.
10. Select “Attach file”.
11. When all files have been attached, click “Submit file(s)”.

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

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. From the drop-down menu, select “Send request for a waiver of withholding (Regulation 102 and 105, RC473) and supporting documents”.
5. Click the “Next” button.
6. Select the program account number associated with the document(s) you are submitting from the drop-down menu.
7. Click the “Next” button.
8. Browse and navigate to the required file(s).
   • Multiple files totalling up to 500MB can be attached by pressing and holding the CTRL key while selecting your files. 
9. Enter a description of the file submission. This is a mandatory step.
10. Select “Upload file”.
11. When all files have been attached, click “Submit file(s)”.
12. Record the Confirmation number and Case/Reference number.

Submitting additional documents

1. Log into My Business Account.
2. Select “Submit Documents” option located in the upper right corner of the screen.
3. Enter the Case/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.
4. Browse and navigate to the required file(s).
5. Enter a description of the file submission. This is a mandatory step.
6. Select “Upload file”.
7. When all files have been attached, click “Submit file(s)”.

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, 6^th 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

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

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 documents related to Certificate of Compliance, International Waivers, Tax Shelter Identification Number or Clearance Certificate”.
5. Click the “Next” button.
6. Select submission reason:
   • Select “Send request for a waiver of withholding (Regulation 102 and 105, RC473) and supporting documents”.
7. Click the “Next” button.
8. Browse and navigate to the required file(s).
   • Multiple files totalling up to 500MB can be attached by pressing and holding the CTRL key while selecting your files. A 10 file limit per session also applies.
9. Enter a description of the file submission. This is a mandatory step.
10. Select “Attach file”.
11. When all files have been attached, click “Submit file(s)”.
12. Record the Confirmation number and Case/Reference number.

Submitting additional documents

1. Log into My Account.
2. Select “Submit Documents” option located in the upper right hand corner of the screen.
3. Enter the Case/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.
4. Browse and navigate to the required file(s).
5. Enter a description of the file submission. This is a mandatory step.
6. Select “Upload file”.
7. When all files have been attached, click “Confirm”.

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

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. Browse and navigate to the required file(s).
   • Multiple files totalling up to 500MB can be attached by pressing and holding the CTRL key while selecting your files. A 10 file limit per session also applies.
10. Enter a description of the file submission. This is a mandatory step.
11. Select “Attach file”.
12. When all files have been attached, click “Submit file(s)”.
13. 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/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. Browse and navigate to the required file(s).
9. Enter a description of the file submission. This is a mandatory step.
10. Select “Attach file”.
11. When all files have been attached, click “Submit file(s)”.

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

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. From the drop-down menu, select “Send request for a waiver of withholding (Regulation 102 and 105, RC473) and supporting documents”.
5. Click the “Next” button.
6. Select the program account number associated with the document(s) you are submitting from the drop-down menu.
7. Click the “Next” button.
8. Browse and navigate to the required file(s).
   • Multiple files totalling up to 500MB can be attached by pressing and holding the CTRL key while selecting your files. 
9. Enter a description of the file submission. This is a mandatory step.
10. Select “Upload file”.
11. When all files have been attached, click “Submit file(s)”.
12. Record the Confirmation number and Case/Reference number.

Submitting additional documents

1. Log into My Business Account.
2. Select “Submit Documents” option located in the upper right corner of the screen.
3. Enter the Case/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.
4. Browse and navigate to the required file(s).
5. Enter a description of the file submission. This is a mandatory step.
6. Select “Upload file”.
7. When all files have been attached, click “Submit file(s)”.

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

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

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 documents related to Certificate of Compliance, International Waivers, Tax Shelter Identification Number or Clearance Certificate”.
5. Click the “Next” button.
6. Select submission reason:
   • Select “Send request for a waiver of withholding (Regulation 102 and 105, RC473) and supporting documents”.
7. Click the “Next” button.
8. Browse and navigate to the required file(s).
   • Multiple files totalling up to 500MB can be attached by pressing and holding the CTRL key while selecting your files. A 10 file limit per session also applies.
9. Enter a description of the file submission. This is a mandatory step.
10. Select “Attach file”.
11. When all files have been attached, click “Submit file(s)”.
12. Record the Confirmation number and Case/Reference number.

Submitting additional documents

1. Log into My Account.
2. Select “Submit Documents” option located in the upper right hand corner of the screen.
3. Enter the Case/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.
4. Browse and navigate to the required file(s).
5. Enter a description of the file submission. This is a mandatory step.
6. Select “Upload file”.
7. When all files have been attached, click “Confirm”.

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

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. Browse and navigate to the required file(s).
   • Multiple files totalling up to 500MB can be attached by pressing and holding the CTRL key while selecting your files. A 10 file limit per session also applies.
10. Enter a description of the file submission. This is a mandatory step.
11. Select “Attach file”.
12. When all files have been attached, click “Submit file(s)”.
13. 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/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. Browse and navigate to the required file(s).
9. Enter a description of the file submission. This is a mandatory step.
10. Select “Attach file”.
11. When all files have been attached, click “Submit file(s)”.

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

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. From the drop-down menu, select “Send request for a waiver of withholding (Regulation 102 and 105, RC473) and supporting documents”.
5. Click the “Next” button.
6. Select the program account number associated with the document(s) you are submitting from the drop-down menu.
7. Click the “Next” button.
8. Browse and navigate to the required file(s).
   • Multiple files totalling up to 500MB can be attached by pressing and holding the CTRL key while selecting your files. 
9. Enter a description of the file submission. This is a mandatory step.
10. Select “Upload file”.
11. When all files have been attached, click “Submit file(s)”.
12. Record the Confirmation number and Case/Reference number.

Submitting additional documents

1. Log into My Business Account.
2. Select “Submit Documents” option located in the upper right corner of the screen.
3. Enter the Case/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.
4. Browse and navigate to the required file(s).
5. Enter a description of the file submission. This is a mandatory step.
6. Select “Upload file”.
7. When all files have been attached, click “Submit file(s)”.

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