Maroof HS CPA Professional Corporation, Toronto

IRS Certifying Acceptance Agent in Canada

Certifying Acceptance Agent (CAA) in Canada, in agreement with Internal Revenue Service (IRS) of the United States.

Apply for the U.S. ITIN through a Certifying Acceptance Agent

Maroof HS CPA Professional Corporation provides Certifying Acceptance Agent Services in Canada. We, now, accept your applications for an Individual Tax Identification Number (a.k.a ITIN).

You do not need to send your original passport or identification documents to the IRS, instead, we accept your application and forward it for processing.

There are many instances when a Canadian resident (or any other non-U.S. person) requires ITIN from the IRS. ITIN is an identification number used within the U.S. tax system, it does not provide the same function as Social Security number (SSN). ITIN applications require the applicants to submit original identification documents or certified copies of those. There are specific rules related to who can certify these documents. Canadian Notary or lawyer cannot certify these documents. Only the CAAs who are in agreement with IRS can provide these certification services. 

CAA certifies the documents and returns the original to the client. The application along with Certification is forwarded by the CAA to the IRS. Once the ITIN is received, it is communicated to the client. 

Benefits of applying for ITIN with us

Keep your original ID with you
Keep your original passport with you!

Since we are Certifying Acceptance Agent, we verify your identity and certify the identifying documents. You can keep your original identification with you.

Accuracy of your application
We ensure that your application is correctly filled up. We do not accept applications where an ITIN is not needed. ITIN is issued to be used in the tax system only, and cannot be used for any other purpose.

One-stop solution – ITIN application and U.S. Tax return
ITIN application requires a U.S. income tax return to be attached to it (unless an exception applies). You can take advantage of cross-border tax services and get it done by us.

ITIN application service in Toronto and beyond
We are conveniently located and accessible from anywhere in the Greater Toronto Area (GTA). We do provide services across the whole of Canada. Please check the information for virtual or online services below.

Cost of Certifying Acceptance Agent Services in Canada

The prices for our CAA services are listed below:

All prices are exclusive of GST/HST.

ITIN Applications, if the U.S. tax return is prepared by us 
(No additional charges are applicable). 
CA$ 199
ITIN Applications if the U.S. tax return is not prepared by us 
Charges depend on the time of the year, please see the period when the appointment is requested. 

CA$ 425 (01/05/24 to 03/14/24)
CA$ 550 (03/15/24 to 04/10/24)
CA$ 425 (04/20/24 to 06/10/24)
CA$ 350 (06/20/24 to 09/30/24)
CA$ 425 (10/01/24 to 10/10/24)
CA$ 350 (10/20/24 to 12/23/24)

ITIN Application additional charge, where a tax return is not required but an exception applies 
(this is in addition to the above charges)
CA$ 125

There are additional costs, please check if any of the below apply to your case.

ITIN Applications, extra charges for Non-Canadian passports CA$ 90
ITIN Applications, FedEx International Priority, if you require a date of filing or tracking. (Canada Post untracked, unregistered mail does not have any charges). Actual
Extra charges: Canada Post tracked mailActual 

If you do not have an original passport, you can use any two other documents from the list provided by IRS. The costs are different for such documents.

Important Information About ITIN Applications:

Before making an inquiry or appointment request, please note:

  1. You must attach a U.S. Tax Return (1040-NR) with ITIN Application unless you meet an exception. You can ask us to prepare the U.S. tax return or for another accountant to prepare one for you. 
  2. If you do not have a 1040-NR but meet an exception, please check what exception you meet. Consult “Exceptions Table” here. 
  3. If you meet one of the exceptions, please refer to exception no. in your request and confirm if you have the required documents listed there. Those documents are a hard requirement. There is no workaround available.
  4. If you do not meet an exception, please do not request an appointment as we will not be able to process the application. 

The Process – ITIN application with CAA 

Please follow the below process if you are applying for the ITIN through Maroof HS CPA Professional Corporation. 

Tax Return or Exception:

First, determine if you have a tax return or if you meet an exception. 

If you have to file a U.S. tax return, you can ask us to prepare the one for you. You must get a quote for the U.S. tax return preparation. If someone else is preparing your tax return, please ask them to prepare and share a paper copy with you. 

If you do not have to file a U.S. tax return, you must consult the Exceptions table and let us know the exception number. If someone is requesting you an ITIN, you can ask them about the exception number. Before you call us or email us, please note that we can only assist with below exceptions:

  1. If you are generating rental income and the property manager is asking you for an ITIN. This is only applicable if this is your first year of generating income. If you have already completed the first calendar year, you need the U.S. tax return. 
  2. If you are a partner in a U.S. or foreign partnership that invests in the U.S. or generates U.S. business income, you must arrange copies of the signed partnership agreement showing your full legal name as per your passport and the EIN of the partnership. 
  3. For all other exceptions such as requests from the brokers, banks, or other parties, please get the exception number and the supporting documents as mentioned next to the exceptions table. 

Important: We do not assist with ITIN applications that do not meet the above criteria. For example, ITIN for licensing requirements, obtaining credit cards or other matters that are not listed in the exceptions table. 

Complete the request form

Once you have determined whether you have to file a tax return or you meet an exception, complete the request form and allow us one to two business days to get back to you. 

Frequently Asked Questions

Please read these FAQs before inquiring. 

Do I need to meet in person to apply for ITIN or it can be done online?
We offer both services! If you are from the Greater Toronto Area, we encourage you to meet in person, as it will save you additional mailing costs. In all cases, we must be in possession of your original documents. If you are meeting in person, please bring your original passport (or other prescribed document combination of identity and foreign status).

Do I need to have a U.S. tax return 1040NR, in order to apply for ITIN?

Yes, you must have the U.S. tax return, 1040NR. There are only 5 exceptions available to this requirement. 

What is an exception to the U.S. tax return 1040NR for ITIN Application?

An exception means you can still apply for the U.S. ITIN even if you do not have the U.S. 1040NR tax return with you. However, there is a strict requirement of supporting documents that must be arranged in order for us to accept your application. 

The exceptions table on the IRS website indicates all five exceptions. 

I have a rental property in the U.S. and my property manager wants an ITIN for me, am I eligible?

Yes, if you have a rental income from real property located in the U.S. you must provide certain supporting documents to qualify for this exception. We have created a link for individuals with such requirements. Please note that if you already have rental income in the previous year, you should file a U.S. tax return 1040NR instead. 

How to apply for ITIN for rental income from the U.S.?

I need to start a business in the U.S., how to apply?

ITIN is for federal income tax purposes only. You need to get EIN for your business instead. 

I want to file a joint tax return with my spouse from Canada, how can I apply for ITIN?

Yes, you can apply for ITIN. Please make sure you do not file your 1040 electronically. Mention your spouse on your tax return as per his/her name on the passport, and write “applied for” in place of SSN. Print the paper return and bring it to us. You will submit this tax return to us with your spouse’s ITIN application. If your U.S. tax return is prepared by another accountant, ensure the paid prepare section is signed and dated. The tax return must be signed in ink by both spouses, and ensure the necessary election is attached to it (discuss with your preparer for more information on election). 

Keep in mind, the tax consequences for making your spouse a U.S. resident for tax purposes. There is more to this other than simply claiming a bigger standard deduction. You should consult a cross-border tax accountant before doing so!  

How to apply for ITIN online without visiting CAA?
If you are looking for online/virtual services, your documents must be in our possession. You can drop off or mail your original documents to us before the interview. You can arrange a pickup by mail from our office.

What if I do not have my original passport with me?
If you do not have your original passport with you, you can bring two pieces of ID to verify both your identity and foreign status. These documents are prescribed by the IRS. However, we do not certify documents based on certified copies from somewhere else. Your original documents must be in our possession at the time of the interview (both in-person and online).

For example, if you are a Canadian and do not have a passport with you. You can use your driver’s license and Civil birth certificate together. The names, including middle names, must be the same on both of these documents. 

What if my passport is expired or about to expire?

Unfortunately, expired passports are not acceptable. If your passport is expiring, please plan in advance so that your application reaches to IRS before expiry. 

Can I get rush service for the ITIN application?
We must submit (by mail to the IRS) the complete application within 5 business days after it is received by us. We try our best to release the mail from our office twice a week. Further, the client needs to choose mailing charges whether to use standard Canada Post mail service or a rush private courier service such as FedEx. The IRS usually takes up to 7 weeks to complete the process. IRS processing times are beyond our control and there is no priority service available for them.

Can I get my passport certified only?
No, your application must be forwarded by us. Rejections of applications are tracked by the IRS and we do not want the incomplete or ineligible application forwarded by the client to contribute to our rejection rate. You must submit the application to us. 

How to get ITIN to start a business in the U.S.?
An ITIN is not required to start a business in the U.S. Mostly, it is EIN (employer identification number). Ask us for EIN if you have to start your business in the U.S. Once you have established a business, the payer of dividends or partnership income etc., needs to issue a letter certifying that an ITIN is needed.

How can I get an ITIN for the bank account opening in the U.S.?
An ITIN cannot be applied for just because someone needs to open a bank account in the U.S. If your bank requires ITIN, it must issue a letter to you (only if you are a U.S. resident alien for U.S. income tax purposes).

Can a CAA certify non-Canadian passports for ITIN application?
Yes, we certify passports from other countries too. However, please drop us an email and let us know. There are passports issued by certain countries which we do not certify.

Our Services

We offer a range of services when it comes to income tax services for both individuals and corporations in Canada and the United States. 

Learn more about our income tax, accounting and business consultancy. 

Get In Touch!

Ready to find out why are we the favourite accountants in Canada? Get in touch with us to experience the best services in the city. 

We respond to all quote requests within one business day!


Subscribe and get occasional updates from our side. 

If you have a tax question, you can submit to us and we may publish the answer if its an area of general interest for a wider audience.

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