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

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


Waiver application

You can submit all waiver and non-resident employer certification applications by mail or online using the Submit Documents feature on My Account for Individuals, Represent a Client, and My Business Account.

Individual Tax Number (ITN) applications should be submitted separately and in advance of your waiver and non-resident employer certification applications to avoid delays. To apply, follow the instructions found at Applying for an Individual Taxation Number.

The charts below explain the options for submitting completed waiver applications, including those related to non-resident actors and behind the scenes personnel in the film and television industry, as well as non-resident employer certification applications (RC473).

If you are submitting supporting documents in response to a request for additional information, please include a cover page with the following information to ensure the documents are directed to the appropriate area:

  • The name of the waivers officer or person who requested the information;
  • The Centre of Expertise or tax services office where that person is located; and
  • If available, the case/file number provided or your tax identification number (social insurance number, individual tax number, business number).

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 at Applying for an Individual Taxation Number or follow 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 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”.

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 Represent a Client. They must be submitted separately by following the instructions at Applying for an Individual Taxation Number or follow 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. 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)”.

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 Business Account. They must be submitted separately by following the instructions at Applying for an Individual Taxation Number or follow 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. 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 or Fax Submitting by mail or fax

Note

T1261 Individual Tax Number (ITN) applications may not be submitted through Mail or Fax. They must be submitted separately by following the instructions at Applying for an Individual Taxation Number or follow the instructions on the back of the T1261 form.

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


Waiver applications – Film and television industry

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 at Applying for an Individual Taxation Number or follow 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 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”.

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 Represent a Client. They must be submitted separately by following the instructions at Applying for an Individual Taxation Number or follow 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. 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)”.

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 Business Account. They must be submitted separately by following the instructions at Applying for an Individual Taxation Number or follow 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. 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 or Fax Submitting by mail or fax

Note

T1261 Individual Tax Number (ITN) applications may not be submitted through Mail or Fax. They must be submitted separately by following the instructions at Applying for an Individual Taxation Number or follow the instructions on the back of the T1261 form.

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 at Applying for an Individual Taxation Number or follow 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 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”.

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 Represent a Client. They must be submitted separately by following the instructions at Applying for an Individual Taxation Number or follow 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. 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)”.

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 Business Account. They must be submitted separately by following the instructions at Applying for an Individual Taxation Number or follow 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. 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 or Fax Submitting by mail or fax

Note

T1261 Individual Tax Number (ITN) applications may not be submitted through Mail or Fax. They must be submitted separately by following the instructions at Applying for an Individual Taxation Number or follow the instructions on the back of the T1261 form.

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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Date modified:
2024-03-04