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:

  • R105, Regulation 105 Waiver Application
  • R102-R, Regulation 102 Waiver Application

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:

  • Mail or courier your T1261 application along with certified copies of the identification documents to the address on the form. T1261 applications cannot be sent electronically.
    • Indicate the reason for applying for an ITN in the appropriate place on Form T1261 by checking the box that states “Filing an application to waive or reduce Canadian withholding tax on payments that you receive”.
    • Certified copies of identification documents attached to Form T1261 must have original signatures. We do not accept photocopies or facsimiles of certified copies.
  • Send your waiver form and all required attachments separately from the T1261 form to the tax services office or international waivers centre of expertise that serves the area where you will perform the services.
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