Canada Revenue Agency (CRA) / Agence du revenu du Canada (ARC) fax number

Fax destination details

Department

International Waivers Centre of Expertise

Purpose

Submitting Regulation 102 Waiver Applications (R102-R) and Regulation 105 Waiver Applications (R105); Non-Resident GST/HST Enquiries; related waiver correspondence.

Form

R102-R (Regulation 102 Waiver Application); R105 (Regulation 105 Waiver Application); NR304 - Direct Deposit for Non-Resident Tax Refunds — Regulation 102 Waiver Application; Regulation 105 Waiver Application; NR304 - Direct Deposit for Non-Resident Tax Refunds

Address

Montréal, QC: 305 René-Lévesque Boulevard West, Post Office Box 36-38, Montréal QC H2Z 1A6; Ottawa, ON: 333 Laurier Avenue West, 6th floor, Ottawa ON K1A 0L9; Edmonton, AB: 9700 Jasper Avenue, Edmonton AB R3C 0N8; Surrey, BC: Post Office Box 470, Station Main, Surrey BC V3T 5B7

Website

Visit organization website

Before you send

• Confirm that this exact department handles your document or request.
• Check the organization website or call its main line for the current fax number.
• Include a cover sheet and any case, member, claim, or form reference required.
• Keep the delivery confirmation with your submission records.

Instructions for waiver applications and non-resident GST/HST enquiries are on the CRA website; consult the Non-Resident GST/HST Enquiries page and the applicable waiver forms for details.