Last updated · Every fax number below was read from canada.ca on October 3, 2026. We are not affiliated with the Canada Revenue Agency and nothing here is tax or legal advice.
The Canada Revenue Agency publishes fax numbers programme by programme rather than one national number. The International Waivers Centre of Expertise, which handles Regulation 102 and 105 withholding waivers, lists fax 1-833-329-1160 for Canada and the United States and 418-566-0323 from outside. For most of these forms the CRA also accepts an upload through Submit Documents, and where it does, that is the better route.
Which CRA fax numbers are actually published?
These are the numbers the CRA prints on its own pages, read on October 3, 2026, with the exact programme each belongs to. We publish nothing we could not verify on canada.ca, which is why this table is short.
| Programme | Fax from Canada or the US | Fax from elsewhere |
|---|---|---|
| International Waivers Centre of Expertise — Regulation 102 and 105 waiver applications, and non-resident employer certification | 1-833-329-1160 | 418-566-0323 |
| Section 116 Centre of Expertise — dispositions of taxable Canadian property by non-residents | 1-833-329-1161 | 418-566-0324 |
| Part XIII and non-resident withholding accounts | 1-705-677-7712 or 1-866-765-8460 | No separate number published; the 705 number is not toll-free |
| Non-resident corporation and corporation accounts | 1-418-556-1873 | No separate number published |
| Individual and non-resident trusts | 1-705-671-0794 | No separate number published |
If your matter is not one of these, go to the CRA page for your form or account type and use the number it prints. Fax numbers for tax programmes change, and a tax submission sent to a stale number is the worst kind of lost paperwork: it transmitted successfully, to nobody.
When Submit Documents beats faxing
The CRA accepts waiver and non-resident employer certification applications electronically through Submit Documents in My Account (individuals), My Business Account (businesses) and Represent a Client (representatives). You choose “Send request for a waiver of withholding (Regulation 102 and 105, RC473) and supporting documents” and attach files up to 500 MB in total, ten files per session.
If you have a CRA account and your document type is in that list, use it. It gives you a CRA-side record that a fax cannot. Faxing is the right call when:
- you are a non-resident with no CRA account — the common case for a foreign company filing its first waiver;
- your document type is not in the Submit Documents list for your account;
- you are against a deadline and want a time-stamped transmission record you control;
- the programme page you are working from prints a fax number and no online equivalent.
And one route the CRA rules out for you: email. Its guidance states plainly that you should never send confidential information in an email, such as your Social Insurance Number or tax return details.
How to fax a document to the CRA, step by step
- Identify the programme, not just the agency. The CRA publishes fax numbers per programme area. A Regulation 102 or 105 waiver goes to the International Waivers Centre of Expertise; a disposition of Canadian property under section 116 goes to the Section 116 Centre of Expertise; a question on a Part XIII withholding account goes to that account line. Start from the CRA page for your form, not from a search for “CRA fax number”.
- Check whether Submit Documents covers your form. Sign in to My Account, My Business Account or Represent a Client, choose Submit Documents, and look for your document type in the list. Waiver and non-resident employer certification applications are there explicitly. If yours is listed, that route gives you a CRA-side confirmation that a fax cannot.
- Complete the form and assemble the supporting documents. Use the current version of the form from canada.ca. Attach the supporting documents the programme asks for, in the order the instructions list them, and keep each document's pages together rather than interleaving them.
- Build a cover sheet with the programme identifiers. Name the centre of expertise or programme, the form number, the taxpayer's legal name, the account or identification number, the period or contract concerned, your callback details and the total page count.
- Choose the right one of the two published fax numbers. Several CRA centres publish one number for Canada and the United States and a different, non-toll-free number for everywhere else. For the International Waivers Centre of Expertise that is 1-833-329-1160 from Canada or the US and 418-566-0323 from outside. Picking the wrong one is the most common avoidable failure.
- Send it and keep the transmission result. Upload the PDF to an online fax service, enter the number in full with the country code, and send. Keep the result showing the number, page count and completion time. If the submission is large, split it into numbered batches and keep a result for each.
Faxing a Canadian number from outside Canada
Canada shares the North American Numbering Plan with the United States, so a Canadian fax number is written and dialled exactly like a US one: country code 1, then a three-digit area code, then seven digits. You do not need a Canadian phone line, a Canadian number or a fax machine — an online fax service places the call for you from a browser. usfax.com sends to US and Canadian numbers today; destinations outside the US and Canada are not live yet, and we will not pretend otherwise. See international fax numbers and formats and faxing a North American agency from abroad.
Watch the two-number pattern. Several CRA centres publish a toll-free number that works from Canada and the United States and a different direct number for everywhere else. A toll-free 1-8xx number dialled from outside North America frequently will not complete; use the alternative the CRA prints alongside it.
Why the number you send from matters
A fax has no reply-to field. Anything faxed back travels to the number the original call came from, so if a programme may respond by fax, or you want your own number on the correspondence trail, you need a dedicated fax number rather than a shared sending line. That is the single product fact worth knowing before you choose a plan: sending can be a one-off, receiving cannot. How receiving works covers where the PDF lands, and this page explains honestly why no permanently free fax number exists.