Applying for an individual tax number (ITN)

An ITN is a 9-digit number issued to non-resident individuals who need an identification number.

The ITN is for people who are not eligible for a social insurance number (SIN) and are considered a non-resident for tax purposes. If you are eligible for a SIN, you must apply for a SIN.

On this page

• Who can apply
• When to apply
• What documents you need
• How to apply
• Contact us

Who can apply

If you already have an individual tax number (ITN), a social insurance number (SIN), or a temporary taxation number (TTN), continue to use it as your tax number.

Non-residents

You can apply for an ITN if you are a non-resident and are not eligible for a SIN. You may need to provide an ITN to the Canada Revenue Agency (CRA) to do any of the following:

• File an application to waive or reduce Canadian withholding tax on payments that you receive
• Dispose of taxable Canadian property
• File a Canadian income tax return
• File a Canadian income tax return for an Election under section 216
• File an Underused Housing Tax (UHT) return

International students

If you are an international student without a work permit, you will need an ITN to file a Canadian income tax return, or to apply for family benefits and credits.

International students with a work permit must apply to get a SIN.

Apply for a Social Insurance Number (SIN)

When to apply

You may apply for an individual tax number at any time, but we recommend that you apply early to make sure you receive your ITN before you need to use it.

Allow 6 to 8 weeks after your application has been received by the CRA for us to notify you in writing of your ITN.

What documents you need

To verify your identity, you must provide supporting documents with your application.

The document(s) must be current and include your name, date of birth, and photograph. You may have to provide a combination of documents for this purpose.

Supporting documents may include:

• Valid passport
• Driver's licence
• Study permit/student authorization
• Government issued Identity card

Original or certified copy

You may provide original documents, certified copies, or notarized copies of your documents.

Translation into English or French

All supporting documents that are not in English or French must be accompanied by an official translation of the original document. We may request other supporting documentation at a later date.

How to apply

Apply for an ITN in 3 steps.

1. Fill out the application form

   • Check the box for the reason you're applying (this will avoid processing delays)
   • Check the box for the supporting documents that you will include
   • Enter your identification information in sections 1 to 4
     • If your mailing and foreign address are different you must provide both
   • Provide the date and your signature in the certification section

2. Gather your documents

   Your application must include:
   • your printed application form
   • the original, certified, or notarized copies of your supporting documents
   We will return any original documents that you submit. We will not return certified copies of documents.

3. Mail your application

   Mail or courier your signed application and documents to the CRA.
   

   Attn: ITN unit
   Services and Benefits
   Section Benefits Division
   Sudbury Tax Centre
   1050 Notre Dame Ave
   Sudbury ON P3A 5C1
   Canada

Allow 6 to 8 weeks after your application has been received by the CRA for us to notify you in writing of your ITN.

If you have not received a reply after 8 weeks, you may call the CRA to find out the status of your application.

Contact us

Call the Sudbury Tax Centre if you have questions or need help completing your application.

We also accept collect calls.