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Bond Information

Non-Resident GST/HST Bond

Non-resident persons and businesses registered with the Canadian Revenue Agency (CRA) for a Goods and Services Tax/Harmonized Sales Tax (GST/HST) account require a Non-Resident GST/HST Bond.
Before You Apply
  • You must know the bond amount and the bond effective (start) date to complete your bond application.
  • The information provided in your bond application must match the information in your GST/HST registration application and any required supporting documents.
  • After you have completed your bond application, we will sign it, seal it and send it to you.

After You Receive Your Bond

Failure to accurately follow these instructions could result in your bond being rejected by the Canada Revenue Agency (CRA).

You may not make any corrections or changes to the signed and sealed bond. Using correction fluid or tape or making handwritten changes will result in the bond being rejected. If you have made an error on the bond or the bond is rejected by the CRA, contact us and we will re-issue it to you.

Step 1: Sign

  • An authorized director, officer, partner or owner of the Principal (registrant) has to sign the bond on the Signature of Principal (or authorized official of Principal) line and print their name and title on the Print name and title line.

Step 2: Seal

  • For corporations, stamp the bond with the embossed impression of your corporate seal beside Principal's corporate seal. The name on the seal has to match exactly the registrant's name on the bond.

Step 3: Witness

  • If the registrant does not have a corporate seal, have your signature witnessed by a Notary Public on the Notary/Witness line and stamped with their Notary Seal beside Notary seal.

Step 4: Deliver

  • Deliver the original bond to the CRA at your tax services office address (see Obligee below). Your tax services office is shown on your bond in bold and underlined text in the fourth paragraph.
  • Photocopies of the bond are not acceptable.

You will receive a copy of these instructions with your bond.


If Something Changes
  • If the required bond amount, your name or your address changes, you can request an endorsement from us to update your bond. You will need to present the endorsement to the CRA.
  • The signature requirements for endorsements are the same as the original bond.
Minister of National Revenue of Canada (Her Majesty the Queen in right of Canada)
Contact
The Tax Service Office you need to contact depends on your state or country of residence. The Canadian Revenue Agency (CRA) provides a list of offices for each US state and each country. Canadian residents can contact the Ottawa Tax Service Office. You can see CRA's list here: https://www.canada.ca/en/revenue-agency/corporate/contact-information/non-resident-gst-hst-enquiries.html

Fraser Valley and Northern Office
Non-Resident Registration & Security, Section 484
Fraser Valley and Northern Tax Services Office
Canada Revenue Agency
9755 KING GEORGE BLVD
SURREY BC  V3T 5E1
CANADA

Toll Free (Canada/USA): +1 866-705-1770
Telephone: +1 604-587-7212
Fax: +1 604-586-8288
London-Windsor Office
Non-Resident Registration & Security
London-Windsor Tax Services Office
Canada Revenue Agency
185 OUELLETTE AVE
WINDSOR ON  N9A 4H7
CANADA

Toll Free (Canada/USA): +1 866-453-0452
Telephone: +1 519-252-4705
Fax: +1 519-971-2011

Nova Scotia Office
Non-Resident Registration & Security
Nova Scotia Tax Services Office
Canada Revenue Agency
PO BOX 638 STN CENTRAL
HALIFAX NS  B3J 2T5
CANADA

Toll Free (Canada/USA): +1 877-728-0012
Telephone: +1 902-426-5150
Fax: +1 902-450-8558
Ottawa Office
Non-Resident Registration & Security
Ottawa Tax Services Office
Canada Revenue Agency
333 LAURIER AVE W
OTTAWA ON  K1A 0L9
CANADA

Toll Free (Canada/USA): +1 800-959-5525
Telephone: +1 613-940-8497
Fax: +1 613-238-7125
Excise Tax Act, RSC 1985, c. E-15 (Subdivision D - Registration)

Applicants requesting bonds for the following amounts are not required to provide financial or banking information as part of their application.

Up to $100,000 for Applicants that are residents of these countries:
Australia
Austria
Belgium
Bermuda
Canada
Chile
Cyprus
Czech Republic
Denmark
Estonia
Luxembourg
Monaco
Netherlands
New Zealand
Norway
Poland
Portugal
Puerto Rico
Qatar
Singapore
Slovakia
Finland
France
Germany
Hong Kong
Hungary
Ireland
Israel
Italy
Japan
Latvia
Lithuania
Slovenia
South Korea
Spain
Sweden
Switzerland
Taiwan
United Arab Emirates
United Kingdom
United States of America
Uruguay

Up to $25,000 for Applicants that are residents of these countries:
Brazil
Greece
China
India
Your bond will be continuous from your selected effective date until it is cancelled.
You can choose a 1-, 2- or 3-year billing period. We offer a 25% discount for the 2nd and 3rd years if you pre-pay the premium. Your bond can be renewed at the end of your billing period. We will notify you by email when it is time for you to renew your bond.
CAD
Determining Your Required Bond Amount
The initial bond amount is 50% of the estimated net tax for the non-resident person, whether the net tax is a positive or negative amount, for the 12 months following registration. For subsequent years, the bond amount is 50% of the previous year's net tax, whether the net tax is positive or negative. The bond amount may need to be increased or decreased each year. The minimum bond amount is $5,000 and the maximum is $1,000,000. Please contact the Excise Duty Manager for your region to determine your required bond amount.


Note: A 25% discount will be applied to the second and third years of your billing cycle.
Shown in your selected currency (CAD or USD).
The total premium is 1.5% of the bond amount ($375.00 CAD minimum).

Note: All prices shown in this application form are in Canadian dollars (CAD). If you choose US dollars (USD), your quoted price will be discounted 10%.

Note: If you choose expedited delivery, payment must be made by credit card. We will call you if we require additional information for delivery.
Note: Please review your answers carefully to ensure they are correct before you continue.
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