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.
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.
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.
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
Gather your documents
Your application must include:- your printed application form
- the original, certified, or notarized copies of your supporting documents
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.
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