Identification numbers for waiver application forms


A corporation needs a business number (BN) to complete Form R105, Regulation 105 Waiver Application. If possible, please apply for a BN before you send us these forms.

If you do not have time to apply for a BN first, attach Form RC1, Request for a Business Number (BN), and any supporting documents, to the back of your Form R105.


If possible, please have a social insurance number (SIN) or an individual tax number (ITN) before you complete any of the following forms:

If you cannot get a SIN and you do not already have an ITN, complete Form T1261 Application for a Canada Revenue Agency Individual Tax Number for Non-Residents.

If we receive your waiver request form and it is missing your SIN or ITN, there will be delays in processing your form. If you do not have time to apply for an ITN before you send your form, please do the following:


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