GIINs and W-8 Forms

Scotiabank has registered with the Internal Revenue Service (IRS) all Scotiabank legal entities that are classified as foreign financial institutions (FFIs). For a full listing of the Global Intermediary Identification Numbers (GIINs) for these Scotiabank FFIs please click here.

If you are a Financial Institution that is looking for one of Scotiabank’s legal entities W8 or CRS Self-Certification Forms, please review the following questions and send your answers to your Relationship Manager (RM) or the Scotiabank Global KYC Affiliates (scotiabank_kyc_rfi@scotiabank.com) team for further support.

Required information

Section A. General Information 
1. Name of the Scotiabank entity for which the tax form is being requested (Note that “The Bank of Nova Scotia” is part of the legal name of most of the Scotia entities across the globe. Please indicate the entire name of the booking entity e.g. BNS-Houston branch, BNS-NYA, BNS-London Branch, etc). 
2. Name of the counterparty entity requesting the tax form 
3. The name(s) of the Scotiabank RM(s) responsible for the relationship/product with the entity requesting the form
 
Section B. Product information 
4. Please identify the type of income being earned. (e.g. What type of U.S. source income, if any, is being paid to Scotiabank by the counterparty (i.e. Interest, coupon, dividend, capital gains, etc.))
5. Indicate the type of product/relationship to be documented with the requested tax form
  • If it is a syndicated loan, please complete section B.1 
  • If it is a securities lending product, please complete section B.2
  • If it is derivatives product, please complete section B.2
Section B.1. Syndicated loan 
6. Will Scotiabank act as an agent to other participating lenders?
7. Please indicate the Scotiabank entity that is receiving the payments associated with this syndicated loan
 
Section B.2. Securities lending products/derivatives products  
8. Will Scotiabank be acting in proprietary purposes or on behalf of a client (as an intermediary)?
 
Section C. Documentation 
9. Please provide the agreement with the counterparty/requestor
10. If this is an existing account, please provide a copy of the expiring (W-8 or W-9) form currently on file
 

If you’re a Scotiabank customer looking for additional support about your accounts as it relates to Foreign Account Tax Compliance Act (FATCA) or the Common Reporting Standard (CRS), please review the resources below, contact your branch for more information, and/or consult your personal tax advisor for guidance.

For questions related to the Qualified Intermediary regime, please contact the QI team at qi@scotiabank.com.

FATCA compliance and registration

Across our entire global network, Scotiabank intends to meet all obligations imposed under FATCA and CRS, taking into consideration local banking and local tax regulations.

  • In countries where they signed an applicable IGA with the US for purposes of FATCA and the OECD multilateral agreement for purposes of CRS, and these regimes were implemented by local law, Scotiabank intends to meet all resulting legal obligations.

  • In countries where FATCA was not implemented by local law, we intend to comply with FATCA while maintaining strict adherence to existing local banking and tax regulations.

  • In countries where the automatic exchange of information in tax matters with the IRS is not permitted by local law, we will resolve the issue in a way that does not compromise Scotiabank’s overall status under FATCA as well as Scotiabank’s local legal status.