We have three Centres of Expertise that provide specialized service to non-residents in the film and television industry. This includes non-resident actors and behind-the-scenes personnel who provide services in Canada.

Contact us

For services performed in British Columbia, Alberta, Saskatchewan, and Manitoba:

Vancouver Tax Services Office (VTSO)
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 Boulevard
Surrey BC V3T 5E1
Fax: 604-691-4067

For services performed in Ontario, Nunavut, the Northwest Territories, and the Yukon Territory:

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

Fax: (613) 952-0730

For services performed in Quebec, Prince Edward Island, New Brunswick, Nova Scotia, and Newfoundland and Labrador:

Regular/certified/registered Mail
Montréal Tax Services Office
Non-resident services section
305 René Lévesque Boulevard West, 7th floor
Montréal QC H2Z 1A6
Fax: 514-496-4574

For employers applying for Non-resident employer certification application:

Completed RC473, Application for Non-Resident Employer Certification applications 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 Boulevard
Surrey BC V3T 5E1