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GST114 (00)

Canada Customs and Revenue Agency

Bond for Non-Resident Person without a Permanent Business Establishment in 
Canada subsection 240(6) of the Excise Tax Act

Goods and Services Tax/Harmonized Sales Tax

Bond Number ^
Amount $^

We ^
of hereafter called the Principal ^
and in the Province of ^
hereinafter called the Surety, are jointly and severally bound unto Her 
Majesty the Queen in right of Canada, Her heirs, and successors, as 
represented by the Minister of National Revenue of Canada, hereinafter called 
the Obligee, in the sum of Canadian Dollars ($Can.) ^
to be paid to the said Obligee, for which payment well and faithfully to be 
made we jointly and severally bind ourselves and our respective heirs, 
executors, administrators, successors and assigns firmly by this bond, sealed 
with our respective seals and dated the day of ^
in the year ^

WHEREAS THE PRINCIPAL, a person not resident in Canada and without a permanent 
establishment in Canada, has applied to be, or is required to be, registered 
under Part IX of the Excise Tax Act, and whereas the Principal is required to 
give and to maintain security for the payment or remittance of tax, or other 
amounts payable or remittable by the person under Part IX of that Act.

NOW, the condition of the above written obligation is such that, if the 
Principal and any other person who acquires from the Principal the right to 
supply any property or service taxable under Part IX of the Excise Tax Act, 
shall keep adequate books and records for the purposes of Part IX of the said 
Act, as required by the Act and the regulations made thereunder, shall file 
true returns as required by the said Act and the Regulations made thereunder, 
shall pay or remit any tax, net tax, penalty or interest that the Principal is 
or may become liable to pay or remit under Part IX of the said Act, whether 
that tax, net tax, penalty or interest became payable before or after the 
cancellation of this bond, then this bond shall be void and of no effect; 
otherwise, it shall remain in full force and effect.

PROVIDED THAT, if the Surety shall at any time give sixty days', notice in 
writing to the appropriate tax services office at ^
by certified or registered mail addressed to the said tax services office, of 
its intention to terminate this obligation, then this obligation and all 
liability of the Surety hereunder shall cease so far as concerns any act or 
omission on the part of the Principal subsequent to the termination of the 
obligation hereby undertaken, but otherwise shall remain in full force and 
effect in respect of any act or omission on the part of the Principal from the 
date hereof to the date of such termination.

NOTICE of any claim hereunder shall be given to the Surety within five years 
following the date of termination of this bond.

IN WITNESS WHEREOF, the Principal has hereunto set his/her signature and seal 
(if the Principal is an individual) or has sealed this bond with its corporate 
seal, attested to by the signature of its duly authorized official (if the 
Principal is a corporation), and the Surety has sealed this bond with its 
corporate seal, attested to by the signature of its duly authorized official 
on the day and year written above.

Signed, sealed and delivered in the presence of
Witness ^

Address of Surety (bonding company); ^
Contact person ^
Telephone number (including area code) ^

Principal (individual) seal ^
Principal's corporate seal ^

President (or authorized official of Principal) ^

Surety's corporate seal ^
Duly authorized official and title ^

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