Intrastat thresholds 2024  Learn more  |  United Kingdom: End of the transition period for EU exporters Learn more
Close this search box.

Tax representation / NRI in Canada

Reading time: < 1 minute

Tax representation in Canada, better known as NRI (Non Resident Importer), refers to a company established in a third country that wants to import goods to Canada.

What is NRI?

NRI refers to the status of a business established outside Canada that sells goods to customers in Canada, ensuring that all customs obligations are respected. NRI status allows a company to be competitive on the Canadian market without opening offices locally and without making investments.


The status of NRI takes into consideration a number of factors:

  • Canadian customs (customs obligations including HS Tariff Classification and tariff treatment that apply to imported goods)
  • The business number
  • Maintenance of records
  • GST (Goods and Services Tax), the Canadian equivalent of VAT, on imported goods

Before importing to Canada, a company must obtain a Business Number and register with the GST with the Canada Revenue Agency (CRA) if its annual revenue exceeds CA$ 30,000. All non-established businesses importing goods into Canada have to pay the GST, even if they are not registered.

Importer of record

The importing company can appoint an Importer of Record (IOR) responsible for all accounting duties relating to import: taxes owed to the Canadian state, keeping of all required documents. The IOR is responsible for the obligations related to the company’s import activities.

Advantages of tax representation / NRI

NRI, by limiting the number of intermediaries and eliminating the need for a facility in Canada, allows a company to reduce costs and delivery times while centralizing procedures and obligations.

Do you want to know more about our tax representation / NRI service in Canada? Contact ASD Group’s experts. Click here to find out about all the services offered by our agency in Montreal.

This article is intended for informational use only and does not constitute legal, financial or tax advice. For specific advice applicable to your business, please contact us.

ASD Group, your preferred expert contact in international development, VAT and international taxes, customs operations, social regulations and business strategy.

ASD Group works for you using the latest software technologies available and the advanced skills of our teams. Contact us for more information!

you might be interested in these articles

Tax representation

What is tax representation in Portugal?

Tax representation in Portugal refers to the obligation for certain foreign entities to appoint a local tax representative for its VAT obligations. This generally applies…

contact our experts

Do you want to find out more about our offers?
Contact us and our expert will answer you as soon as possible.
Mini contact
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.