Self-CertificationofNon-U.S.StatusforEntities(SCE-W8)

U.S.Entitiesmust complete the IRSTax FormW9.

If the SCE-W8 form is not appropriate to yourcircumstances, youmaysubmit analternate

IRSTax Form,suchastheW-8BENE,W-8IMY or W-8EXP.)

Forms completed in pencil or amended using correction fluid will not be accepted.

Full legalnameof Entity
(Enter name exactly as shown on the request letter)
Country in which Entity was legally incorporated or formed
If your Entity is Canadian, provide your Business Number or Trust Account Number, as applicable: / Business Number ______
or
Trust Account Number ______
Permanent BusinessAddress
(Addressmust not include a
P.O.Box) / Address
City/Town
Province/State
Postal/Zip Code
Country

PART A: Classify Entity / Business

Entity Classification isrequired for all business accounts for tax reporting under Part XVIIIof the Canadian Income Tax Act.For guidanceregarding Entity Classification, or if the Classification optionsbelow do not apply toyour account, pleaseconsult a tax professionalor visit

theCanada Revenue Agency (CRA) website at:

For definitions of underlined terms, see Part D.

Is this Entity a Canadian Financial Institution?

Yes

No

If 'Yes' provide GIIN

______

If ‘No’ is Entity Active or Passive?

Active

Passive- completePart B

If the Entity Classification is other than those listed above, complete the appropriate IRS Form suchas theW-8BENE,W-8IMYORW-8EXP (available on the IRS website;

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PART B:U.S. Controlling Personsof Passive Entity/Business

ForPassive Entities,identifyany U.S. personsthat directly orindirectly own or control thisEntity.

No U.S. Persons (move to Part C)

Trust - For Trusts,provide informationabout every individual who isa U.S.Controlling Person

Not a Trust-ForEntitiesother than Trusts,list any U.S.Person who owns25% or more of this Entity and/or isa Controlling Person

LIST U.S. PERSONS ONLY / Percentage Ownership______%
Name (First,Middle Initial,Last)
Address
City / Province / State
PostalCode / Country
U.S. TaxpayerIdentification Number(TIN) / Canadian Social Insurance Number (SIN), if applicable:
LIST U.S. PERSONS ONLY / Percentage Ownership______%
Name (First,Middle Initial,Last)
Address
City / Province / State
PostalCode / Country
U.S. TaxpayerIdentification Number(TIN) / Canadian Social Insurance Number (SIN), if applicable:
LIST U.S. PERSONS ONLY / Percentage Ownership______%
Name (First,Middle Initial,Last)
Address
City / Province / State
PostalCode / Country
U.S. TaxpayerIdentification Number(TIN) / Canadian Social Insurance Number (SIN), if applicable:
LIST U.S. PERSONS ONLY / Percentage Ownership______%
Name (First,Middle Initial,Last)
Address
City / Province / State
PostalCode / Country
U.S. TaxpayerIdentification Number(TIN) / Canadian Social Insurance Number (SIN), if applicable:
LIST U.S. PERSONS ONLY / Percentage Ownership______%
Name (First,Middle Initial,Last)
Address
City / Province / State
PostalCode / Country
U.S. TaxpayerIdentification Number(TIN) / Canadian Social Insurance Number (SIN), if applicable:

*Ifadditionalspaceis required,pleasecopythis page,signandincludewithyourpackage

PART C:Certification/Declaration
ThisEntityisnot an U.S.Entity for U.S.tax purposes.*
I declare thatthe information provided onthis formis,to the bestof my knowledge andbelief,correctand complete.Should the Entity's status orClassification change, newforms will be submitted toTD Canada Trustwithin 30 days.
Bysigning,I certify that Ihave the capacity to signfor the Entity identified on thisform.
Full Name (Print)
Title/Position(Print)
Signature
Date YYYY/MM/DD

*IftheEntityis U.S.fortaxpurposespleasecompleteanIRSTaxFormW9.If the SCE-W8 formis notappropriatetoyourcircumstances,youmaysubmitanalternateIRSTaxForm,suchas theW-8BENE,W-8IMYorW-8EXP.

FINAL REVIEW

  1. Did you choose one (and only one) Entity Classification?
  1. Did you confirm the Entity Classification provided accurately reflects the nature of the business?
  1. Did you only list persons in PART B who are actual U.S. Persons?
  1. For every U.S. person listed in PART B, did you ensure full name, address and U.S. Taxpayer Identification Number is listed?
  1. Did you sign and date the form in Part C?

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PART D:Definitions
Entity / Alegal person or arrangement,such asa corporation,organization,partnership,trust or foundation. Sole proprietorship are considered Individuals and not Entities and should complete the SCI – W8 available at
CanadianFinancial
Institution / Acustodialinstitution,adepositoryinstitution,an investmententity, oran insurance company that offers insurance contracts with an investment component or annuity contracts. Further guidanceon whatentitiesare financialinstitutionsisavailable ontheCRA website underGuidance for Canadian Financial Institutions.
GIIN
Global Intermediary
Identification Number / GIIN is a19-character identificationnumberissued by the IRSto a financial institution. GIIN needs to be provided ifone of the following is selected within the FFI Classification:
· Canadian Financial Institution
· Registered Deemed Compliant FFI
· Other Partner Jurisdiction Financial Institution
· Participating FFI
"Active", also referred to as
Active NFFE
Active Non-financial
Foreign Entity / Canadian corporations(that are not FIs) that carry onanactive trade or businessaregenerally active NFFEs. Anactive NFFEalsoincludes:
· apublic corporation(or relatedentity) with shares that regularly trade onan establishedsecurities exchange (for example,the TSXorthe NYSE);
· aregisteredcharity;
· agovernment(or an agency thereof); and,
· astart-up entity investing in assets with the intent of operating a business(other than abusiness of making or managinginvestments),if the entity wasincorporated or otherwise organized lessthan24 monthsbefore it hascompleted thiscertification.
Forexample,aCanadian corporationthat isexclusively dedicatedto running a restaurant, hair salon,car dealership, orfactoryisengaged in anactive pursuit and would be an active NFFE. On the other hand,a personal investment corporation or trust that holdsinvestmentsto producepassive income wouldbe aPassive NFFE.
Abusinesscorporation or other entity may be involved in multipleactivitiesor hold a combination of assets that may make it either an Active NFFE oraPassive NFFE.Inthese circumstances, referto the definition of a Passive NFFE, below,toensure correct classification.
"Passive", also referred to as
Passive NFFE
Passive Non-financial
ForeignEntity / Any NFFEthat isnot an Active NFFE. AnEntitythat does notengagein businessactivitiesto produce a good or service will generally be a Passive NFFE. An entity isa Passive NFFEif morethan 50% of the NFFE's gross income forthe precedingcalendar year or other appropriatereporting period is passive income and morethan50% of the assetsheld by the NFFE during the preceding calendar year or otherappropriate reporting period are assetsthat produceor are heldfor the production of passive income. Note:passive income isincomefrom the mere holding of property,such asinterest,dividends,rentsand royalties.Formal trusts are generally Passive NFFEs.
Controlling Persons / The naturalpersons who exercise control over an Entity.In the caseofa trust,such term means the settlor,the trustees,the protector (ifany),the beneficiaries or classof beneficiaries,and any other person exercising ultimate effective controlover the trust.In the caseofalegal arrangement otherthan a trust,such termmeans personsin equivalent or similar positions.
U.S.Person / AnIndividual or Entity isconsidered a U.S. person for U.S.tax purposesifthey are a:
·Citizen or resident ofthe U.S.(including a Green Card Holder);
·U.S.corporation, U.S. partnership, U.S.estateor U.S. trust

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