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