Individual Tax Number (ITN) for Non-Residents
In order to file an individual income tax return with Canada Revenue Agency (CRA), you require either a Social Insurance Number (SIN) or an Individual Tax Number (ITN).
If you were previously issued a SIN, you do not need an ITN. Further, ITN is for the purpose of filing tax returns with CRA, it does not have any work authorization or does not alter an individual’s immigration status. Common situations where you will require an ITN are a student without SIN, a non-resident (NR) of Canada generating rental income from Canada, reduced withholding under a treaty and disposing of taxable Canadian property (TCP), or anyone requiring to file a tax return.
You also require an ITN for Underused Housing Tax (UHT).
Documents Checklist for ITN Applications
Please arrange below information:
- Your full legal name: First name, middle name(s), and Last name as per passport or supporting document.
- Foreign address: Street address, City, State/province/region, Country, and postal code/zip code.
- Mailing address in Canada: If you’d like to receive notifications at a different address. For the taxpayers applying for a Certificate of compliance, please check with us the possibility of using our mailing address to avoid mail-related delays.
- Date of birth
- Country of birth
- Telephone number
- Purpose of applying
- Supporting document for identification
Supporting documents for ITN
Canada Revenue Agency (CRA) requires a wet signature on the Certification of supporting documents. For electronically signed ITN applications, you must attach an original certification. You can pass by our offices in person, or must meet on an online zoom video link.
Acceptable supporting documents must contain your name, date of birth, and photograph. Supporting documents acceptable for ITN applications in Canada are:
- Driver’s license
- An official translation for documents other than in English or French languages.
Process for Zoom or video appointments
For zoom meetings, we require at least two pieces of photo identification and proof of address for our records.
CRA may take up to 6 weeks to issue ITN, and this does not include time in transit for documents. If you require one, it’s better to start the process earlier.