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toronto east, toronto north, toronto centre, toronto west, or sudbury (the area of sudbury/ nicke belt only) nunavut, montréal, laval, sherbrooke, rouyn-noranda, ottawa, or sudbury (other than the area of sudbury/nickel belt) québec, chicoutimi, rimouski, trois-rivières, outaouais, or montérégie-rive-sud nova scotia, new brunswick, newfoundland and labrador, kingston, peterborough, or st. catharines prince edward island, belleville, hamilton, or kitchener/waterloo international tax services office
toronto-est, toronto-nord, toronto-centre, toronto-ouest et sudbury (la région de sudbury/nickel belt seulement) nunavut, montréal, laval, sherbrooke, rouyn-noranda, ottawa et sudbury (sauf la région de sudbury/nickel belt) québec, chicoutimi, rimouski, trois-rivières, outaouais et montérégie-rive-sud nouvelle-Écosse, nouveau-brunswick, terre-neuve-et-labrador, kingston, peterborough et st. catharines Île-du-prince-Édouard, hamilton, kitchener/waterloo et belleville bureau international des services fiscaux