Canada Revenue Agency
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Change of address

Whenever the operating or mailing address of your business changes you have to notify your tax services office.

Operating address

The operating address is also known as the business or head office address. This address must be where the day-to-day activities take place.

It must represent the physical location of the actual business. You cannot use RR#'s or PO Boxes, etc, as a business address. If a street address is not available, use the legal description of the location of the business. For example, Lot 1, Concession 2.

Mailing address

This address can be different from the operating address. For example, you could have your business mail delivered to your home or your accountant.

You can have a different mailing address for each of your registered business accounts.

Note
In Quebec, Revenu Québec administers the GST/HST. The business address will be used to determine the organization responsible for administering GST/HST.

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