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.

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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.


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:

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:

Original or certified copy

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

Understand what a certified or notarized copy is

A certified or notarized copy is a photocopy of a document that is then duly signed with a notation that it is a true copy of the original.

  • The copy must be certified by a public notary, lawyer, medical physician or chartered professional accountant (include membership identification) with an original (ink) signature
  • The person certifying the document must indicate their official title, address and contact number
  • The certification should appear directly on the supporting documents
    • If the certification is on a separate page, it must reference the document(s) that are being certified
  • Photocopies or faxes of certified documents will not be accepted
  • You cannot certify your own 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.

What an official translation is

An official translation is done by a certified translator. The translator is a member in good standing whose certification can be confirmed by a seal or stamp that shows the translator’s membership number of a professional translation association in Canada or abroad. All stamps and seals that are not in English or French must also be translated.

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

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.

Where are you calling from?

  • From Canada or the U.S.
  • From outside Canada or the U.S.

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