Non-resident GST/HST Enquiries
This listing for enquiries applies to:
Note
If you have a SIN that starts with a 9, and want to register for GST/HST, go to How to register for a business number or Canada Revenue Agency program accounts and use the Non-Resident Business and Account Registration Web Form. For more information on registering, please contact the Non-Resident TC that is closest to where you conduct your business: Prince Edward Island TC, or Sudbury TC.
The Tax Centre (TC) you should contact depends on the physical location of your business outside of Canada. Find your location in the following table to determine the TC. You can sort the table by location or TC, or find any item by typing in the Filter items field.
| Location (country or US state) | TC |
|---|---|
| Afghanistan (AF) | Sudbury TC |
| Alabama (AL) | Sudbury TC |
| Aland Islands (AX) | Prince Edward Island TC |
| Alaska (AK) | Prince Edward Island TC |
| Albania (AL) | Prince Edward Island TC |
| Algeria (DZ) | Sudbury TC |
| Andorra (AD) | Sudbury TC |
| Angola (AO) | Sudbury TC |
| Anguilla (AI) | Sudbury TC |
| Antarctica (AQ) | Sudbury TC |
| Antigua and Barbuda (AG) | Sudbury TC |
| Argentina (AR) | Sudbury TC |
| Arizona (AZ) | Prince Edward Island TC |
| Arkansas (AR) | Prince Edward Island TC |
| Armenia (AM) | Prince Edward Island TC |
| Aruba (AW) | Sudbury TC |
| Australia (AU) | Prince Edward Island TC |
| Austria (AT) | Prince Edward Island TC |
| Azerbaijan (AZ) | Prince Edward Island TC |
| Azores | Prince Edward Island TC |
| Bahamas (BS) | Sudbury TC |
| Bahrain (BH) | Sudbury TC |
| Bangladesh (BD) | Prince Edward Island TC |
| Barbados (BB) | Sudbury TC |
| Belarus (BY) | Prince Edward Island TC |
| Belgium (BE) | Prince Edward Island TC |
| Belize (BZ) | Sudbury TC |
| Benin (BJ) | Sudbury TC |
| Bermuda (BM) | Sudbury TC |
| Bhutan (BT) | Prince Edward Island TC |
| Bolivia (BO) | Sudbury TC |
| Bonaire (BQ) (St Eustatius and Saba) | Sudbury TC |
| Bosnia and Herzegovina (BA) | Prince Edward Island TC |
| Botswana (BW) | Sudbury TC |
| Bouvet Island (BV) | Sudbury TC |
| Brazil (BR) | Sudbury TC |
| Brunei Darussalam (BN) | Prince Edward Island TC |
| Bulgaria (BG) | Prince Edward Island TC |
| Burkina Faso (BF) | Sudbury TC |
| Burundi (BI) | Sudbury TC |
| California (CA) | Prince Edward Island TC |
| Cambodia (KH) | Prince Edward Island TC |
| Cameroon (CM) | Sudbury TC |
| Canary Islands (CI) | Prince Edward Island TC |
| Cape Verde (CV) | Sudbury TC |
| Cayman Islands (KY) | Sudbury TC |
| Central African Republic (CF) | Sudbury TC |
| Chad (TD) | Sudbury TC |
| Chile (CL) | Sudbury TC |
| China (CN) | Prince Edward Island TC |
| Christmas Islands (CX) | Prince Edward Island TC |
| Cocos (Keeling) Islands (CC) | Prince Edward Island TC |
| Colorado (CO) | Prince Edward Island TC |
| Columbia (CO) | Sudbury TC |
| Comoros (KO) | Sudbury TC |
| Congo (CG) | Sudbury TC |
| Congo (Democratic Republic Of) (CD) | Sudbury TC |
| Connecticut (CT) | Sudbury TC |
| Cook Islands (CK) | Prince Edward Island TC |
| Costa Rica (CR) | Sudbury TC |
| Côte d'Ivoire/Ivory Coast (CI) | Sudbury TC |
| Croatia (HR) | Prince Edward Island TC |
| Cuba (CU) | Sudbury TC |
| Curaçao (CW) | Sudbury TC |
| Cyprus (CY) | Sudbury TC |
| Czech Republic (CZ) | Prince Edward Island TC |
| Delaware (DE) | Sudbury TC |
| Denmark (DK) | Prince Edward Island TC |
| District Of Columbia (DC) | Sudbury TC |
| Djibouti (DJ) | Sudbury TC |
| Dominica (DM) | Sudbury TC |
| Dominican Republic(DO) | Sudbury TC |
| Ecuador (EC) | Sudbury TC |
| Egypt (EG) | Sudbury TC |
| El Salvador (SV) | Sudbury TC |
| Equatorial Guinea (GQ) | Sudbury TC |
| Eritrea (ER) | Sudbury TC |
| Estonia (EE) | Prince Edward Island TC |
| Ethiopia (ET) | Sudbury TC |
| Falkland Islands (FK) | Sudbury TC |
| Faroe Islands (FO) | Prince Edward Island TC |
| Fiji (FJ) | Prince Edward Island TC |
| Finland (FI) | Prince Edward Island TC |
| Florida (FL) | Sudbury TC |
| France (FR) | Sudbury TC |
| French Guiana (FG) | Sudbury TC |
| French Polynesia (PF) | Prince Edward Island TC |
| French Southern Territories (TF) | Sudbury TC |
| Gabon (GA) | Sudbury TC |
| Gambia (GM) | Sudbury TC |
| Georgia (Country) (GE) | Prince Edward Island TC |
| Georgia (State) (GA) | Sudbury TC |
| Germany (DE) | Prince Edward Island TC |
| Ghana (GH) | Sudbury TC |
| Gibraltar (GI) | Prince Edward Island TC |
| Greece (GR) | Prince Edward Island TC |
| Greenland (GL) | Sudbury TC |
| Grenada (GD) | Sudbury TC |
| Guadeloupe (GP) | Sudbury TC |
| Guam (GU) | Sudbury TC |
| Guatemala (GT) | Sudbury TC |
| Guernsey (GG) | Prince Edward Island TC |
| Guinea (GN) | Sudbury TC |
| Guinea-Bissau (GW) | Sudbury TC |
| Guyana (GY) | Sudbury TC |
| Haiti (HT) | Sudbury TC |
| Hawaii (HI) | Prince Edward Island TC |
| Heard Islands and McDonald Islands (HM) | Sudbury TC |
| Holy See (Vatican City State) (VA) | Sudbury TC |
| Honduras (HN) | Sudbury TC |
| Hong Kong (HK) | Prince Edward Island TC |
| Hungary (HU) | Prince Edward Island TC |
| Iceland (IS) | Sudbury TC |
| Idaho (ID) | Prince Edward Island TC |
| Illinois (IL) | Sudbury TC |
| India (IN) | Prince Edward Island TC |
| Indiana (IN) | Sudbury TC |
| Indonesia (ID) | Prince Edward Island TC |
| Iowa (IA) | Prince Edward Island TC |
| Iran (IR) | Sudbury TC |
| Iraq (IQ) | Sudbury TC |
| Ireland (IE) | Prince Edward Island TC |
| Isle of Man (IM) | Sudbury TC |
| Israel (IL) | Sudbury TC |
| Italy (IT) | Prince Edward Island TC |
| Jamaica (JM) | Sudbury TC |
| Japan (JP) | Prince Edward Island TC |
| Jersey (JE) | Prince Edward Island TC |
| Jordan (JO) | Sudbury TC |
| Kansas (KS) | Prince Edward Island TC |
| Kazakhstan (KZ) | Prince Edward Island TC |
| Kentucky (KY) | Sudbury TC |
| Kenya (KY) | Sudbury TC |
| Kiribati (KI) | Prince Edward Island TC |
| Korea (North) (KP) | Prince Edward Island TC |
| Korea (South) (KR) | Prince Edward Island TC |
| Kuwait (KW) | Sudbury TC |
| Kyrgyztan (KG) | Prince Edward Island TC |
| Laos (LA) | Prince Edward Island TC |
| Latvia (LV) | Prince Edward Island TC |
| Lebanon (LB) | Sudbury TC |
| Lesotho (LS) | Sudbury TC |
| Liberia (LR) | Sudbury TC |
| Libya(LY) | Sudbury TC |
| Liechtenstein (LI) | Sudbury TC |
| Lithuania (LT) | Prince Edward Island TC |
| Louisiana (LA) | Prince Edward Island TC |
| Luxembourg (LU) | Sudbury TC |
| Macau (MO) | Prince Edward Island TC |
| Macedonia (MK) | Prince Edward Island TC |
| Madagascar(MG) | Sudbury TC |
| Madeira (MD) | Sudbury TC |
| Maine (ME) | Prince Edward Island TC |
| Malawi (MW) | Sudbury TC |
| Malaysia (MY) | Prince Edward Island TC |
| Maldives (MV) | Prince Edward Island TC |
| Mali (ML) | Sudbury TC |
| Malta (MT) | Sudbury TC |
| Marshall Islands (MH) | Prince Edward Island TC |
| Martinique(MQ) | Sudbury TC |
| Maryland (MD) | Sudbury TC |
| Massachusetts (MA) | Sudbury TC |
| Mauritania (MR) | Sudbury TC |
| Mauritius (MU) | Sudbury TC |
| Mayotte (YT) | Sudbury TC |
| Mexico (MX) | Sudbury TC |
| Michigan (MI) | Sudbury TC |
| Micronesia (FM) | Prince Edward Island TC |
| Minnesota (MN) | Prince Edward Island TC |
| Mississippi (MS) | Sudbury TC |
| Missouri (MO) | Prince Edward Island TC |
| Moldova (MD) | Sudbury TC |
| Monaco (MC) | Sudbury TC |
| Mongolia (MN) | Prince Edward Island TC |
| Montana (MT) | Prince Edward Island TC |
| Montenegro (ME) | Prince Edward Island TC |
| Montserrat (MS) | Sudbury TC |
| Morocco | Sudbury TC |
| Mozambique (MZ) | Sudbury TC |
| Myanmar (Burma)(MM) | Prince Edward Island TC |
| Namibia (NA) | Sudbury TC |
| Nauru (NR) | Prince Edward Island TC |
| Nebraska (NE) | Prince Edward Island TC |
| Nepal (NP) | Prince Edward Island TC |
| Netherlands (NL) | Prince Edward Island TC |
| Netherlands Antilles (NA) | Sudbury TC |
| Nevada (NV) | Prince Edward Island TC |
| New Caledonia (NC) | Prince Edward Island TC |
| New Hampshire (NH) | Sudbury TC |
| New Jersey (NJ) | Sudbury TC |
| New Mexico (NM) | Prince Edward Island TC |
| New York (NY) | Sudbury TC |
| New Zealand (NZ) | Prince Edward Island TC |
| Nicaragua (NI) | Sudbury TC |
| Niue (NU) | Prince Edward Island TC |
| Niger (NE) | Sudbury TC |
| Nigeria (NG) | Sudbury TC |
| Norfolk Island (NF) | Prince Edward Island TC |
| North Carolina (NC) | Sudbury TC |
| North Dakota (ND) | Prince Edward Island TC |
| Northern Ireland (NI) | Prince Edward Island TC |
| Northern Mariana Islands (MP) | Prince Edward Island TC |
| Norway (NO) | Prince Edward Island TC |
| Ohio (OH) | Sudbury TC |
| Oklahoma (OK) | Prince Edward Island TC |
| Oman (OM) | Sudbury TC |
| Oregon (OR) | Prince Edward Island TC |
| Pakistan (PK) | Sudbury TC |
| Palau (PW) | Prince Edward Island TC |
| Panama (PA) | Sudbury TC |
| Papua new Guinea (PG) | Prince Edward Island TC |
| Paraguay (PY) | Sudbury TC |
| Pennsylvania (PA) | Sudbury TC |
| Peru (PE) | Sudbury TC |
| Philippines (PH) | Prince Edward Island TC |
| Pitcairn Islands (PN) | Prince Edward Island TC |
| Poland (PL) | Prince Edward Island TC |
| Portugal (PT) | Prince Edward Island TC |
| Puerto Rico (PR) | Sudbury TC |
| Qatar (QA) | Sudbury TC |
| Reunion (RE) | Sudbury TC |
| Rhode Island (RI) | Sudbury TC |
| Romania (RO) | Prince Edward Island TC |
| Russian Federation (RU) | Prince Edward Island TC |
| Rwanda (RW) | Sudbury TC |
| Saint Barthélemy (BL) | Sudbury TC |
| Saint Helena - Ascension and Tristan de Cunha(SH) | Sudbury TC |
| Saint Kitts and Nevis (KN) | Sudbury TC |
| Saint Lucia (LC) | Sudbury TC |
| Saint Martin (MF) | Sudbury TC |
| Saint Pierre & Miquelon(PM) | Sudbury TC |
| Saint Vincent and the Grenadines (VC) | Sudbury TC |
| Samoa (American) (AS) | Prince Edward Island TC |
| Samoa (Western) (WS) | Prince Edward Island TC |
| San Marino (SM) | Sudbury TC |
| Sao Tome and Principe (ST) | Sudbury TC |
| Saudi Arabia (SA) | Sudbury TC |
| Senegal (SN) | Sudbury TC |
| Serbia (RS) | Prince Edward Island TC |
| Seychelles (SC) | Sudbury TC |
| Sierra Leone (SL) | Sudbury TC |
| Singapore (SG) | Prince Edward Island TC |
| Sint Maarten (MF) | Sudbury TC |
| Slovakia (SK) | Prince Edward Island TC |
| Slovenia (SI) | Prince Edward Island TC |
| Solomon Islands (SB) | Prince Edward Island TC |
| Somalia (SO) | Sudbury TC |
| South Africa (ZA) | Sudbury TC |
| South Carolina (SC) | Sudbury TC |
| South Dakota (SD) | Prince Edward Island TC |
| South Georgia and the South Sandwich Islands (GS) | Sudbury TC |
| Spain (ES) | Prince Edward Island TC |
| Sri Lanka (LK) | Prince Edward Island TC |
| Sudan (SD) | Sudbury TC |
| Suriname (SR) | Sudbury TC |
| Svalbard and Jan Mayen (SJ) | Prince Edward Island TC |
| Swaziland (SZ) | Sudbury TC |
| Sweden (SE) | Prince Edward Island TC |
| Switzerland (CH) | Sudbury TC |
| Syria (SY) | Sudbury TC |
| Taiwan (TW) | Prince Edward Island TC |
| Tajikistan (TJ) | Prince Edward Island TC |
| Tanzania (TZ) | Sudbury TC |
| Tennessee (TN) | Sudbury TC |
| Texas (TX) | Prince Edward Island TC |
| Thailand (TH) | Prince Edward Island TC |
| Timore Leste (TL) | Prince Edward Island TC |
| Togo (TG) | Sudbury TC |
| Tokelau (TK) | Prince Edward Island TC |
| Tonga (TO) | Prince Edward Island TC |
| Trinidad and Tobago (TT) | Sudbury TC |
| Tunisia (TN) | Sudbury TC |
| Turkey (TR) | Prince Edward Island TC |
| Turkmenistan (TM) | Prince Edward Island TC |
| Turks & Caicos Islands (TC) | Sudbury TC |
| Tuvalu (TV) | Prince Edward Island TC |
| Uganda (UG) | Sudbury TC |
| Ukraine (UA) | Prince Edward Island TC |
| United Arab Emirates (AE) | Sudbury TC |
| United Kingdom (UK) | Prince Edward Island TC |
| Uruguay (UY) | Sudbury TC |
| Utah (UH) | Prince Edward Island TC |
| Uzbekistan (UZ) | Prince Edward Island TC |
| Vanuatu (VU) | Prince Edward Island TC |
| Venezuela (VE) | Sudbury TC |
| Vermont (VM) | Sudbury TC |
| Vietnam (VN) | Prince Edward Island TC |
| Virgin Islands (British)(VG) | Sudbury TC |
| Virgin Islands (U.S.)(VI) | Sudbury TC |
| Virginia (VA) | Sudbury TC |
| Wallis & Futuna (WF) | Prince Edward Island TC |
| Washington (WA) | Prince Edward Island TC |
| West Virginia (WV) | Sudbury TC |
| Western Sahara (EH) | Sudbury TC |
| Wisconsin (WI) | Sudbury TC |
| Wyoming (WY) | Prince Edward Island TC |
| Yemen (YE) | Sudbury TC |
| Zambia (ZM) | Sudbury TC |
| Zimbabwe (ZW) | Sudbury TC |
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