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

Waiver application

In cases where the services of the waiver applicant are to take place at numerous locations in Canada, the complete waiver application may be sent to any Centre of Expertise (CoE) that serves one of the locations where the services are to be provided. Otherwise, the waiver application should be sent to the CoE that serves the area where the services are to take place.

If services are provided in the Atlantic Provinces:

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 the province of Quebec:

Regular/certified/registered mail
Canada Revenue Agency – International Waivers
305 René-Lévesque Boulevard West
Montréal QC H2Z 1A6

If services are provided in the province of Ontario or the Territory of Nunavut:

Regular mail
Canada Revenue Agency – International Waivers
P.O. Box 9807
Ottawa ON K1G 4A5

Certified/registered mail
Ontario Centre of Expertise - IOTSO
C/O International Waivers
2204 Walkley Road
Ottawa ON K1A 1A8

If services are provided in the Prairie Provinces or the Northwest Territories:

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

If services are provided in British Columbia or the Yukon Territory:

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

Certified/registered mail
Pacific International Waivers Centre of Expertise - VTSO
C/O International Waiver Program – Sec 445-15
9755 King George Blvd.
Surrey BC V3T 5E1

Non-resident employer certification application

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
PO Box 470 STN MAIN
Surrey BC V3T 5B7

Certified/registered mail Pacific International Waivers Centre of Expertise - VTSO
C/O International Waiver Program – Sec 445-15
9755 King George Blvd.
Surrey BC V3T 5E1

Date modified:

2016-04-01