How to Apply for an Individual Tax Number (ITN) and Who Needs One

What is an ITN?

An ITN is a unique 9-digit tax number issued by the CRA and used only to identify you for tax purposes. It also allows you to file a tax return.

Like any important piece of identification, you should always keep your ITN confidential and secure to avoid fraud or identity theft. Once you’ve been issued an ITN, it’s your unique number to use for future tax-filing purposes, as long as you’re in Canada. 

Do I need an ITN?

Generally, if you are earning some source of income—other than employment income— and need to report that money to the CRA, you’ll need an ITN. 

Let’s look at two scenarios: 

• Studying in Canada as an international student: Ahmed is an international student from Egypt who has enrolled in a graduate program at a Canadian university. Although he doesn’t work in Canada, he does receive income from a scholarship that is subject to Canadian tax regulations. He’d also like to open a bank account in Canada. Ahmed will need to apply for an ITN to report income and open a Canadian bank account.
• Selling Canadian property: John, a U.S. citizen, owns a vacation property in Canada but has decided to sell the property to a Canadian buyer. Canadian tax laws require non-resident property owners like John to apply for an ITN before completing the sale. The ITN allows the CRA to track the transaction and withhold any applicable taxes on the sale. John will need an ITN to sell his Canadian property legally and ensure any relevant taxes are collected and reported accurately to the CRA. 

Here’s who else might need an ITN: 

• A non-resident who is filing an application to waive or reduce Canadian withholding tax
• A non-resident who needs to file an Underused Housing Tax (UHT) return 
• A non-resident individual who is filing Special Elections and Returns (SERs)

What documents do I need to apply for an ITN?

The application process requires you to provide supporting documentation to verify your identity and tax status. Be sure to organize this before you begin filling out the form. You’ll need to submit certified or notarized copies of several documents that include your name, date of birth, and a photograph. 

These documents could include: 

• A valid passport
• A driver’s license
• A study permit or student authorization
• A government-issued identity card

Photocopied documents won’t be returned to you, and the government could ask you for additional documentation as your application is processed. 

Tip: Consider using Xpresspost to mail your documents securely. 

How does the ITN application process work?

Take an umbrella for instance, you don’t want to get caught in the rain without one. So apply for your ITN well before you think you’ll need it. Here’s how:

Apply online: Complete and submit Form T1261—Application for a Canada Revenue Individual Tax Number (ITN) for Non-Residents on the CRA website.

Apply via mail: Mail your signed application and supporting documents directly to the CRA. 

Attn: ITN unit

Services and Benefits

Section Benefits Division

Sudbury Tax Centre

1050 Notre Dame Ave, Sudbury ON, P3A 5C1

Canada 

Review your application for errors before you submit it. This will help you avoid any processing delays. Once the CRA receives your application, you can expect to get a response in writing within 6 to 8 weeks. Still haven’t heard anything? If you’re in Canada or the US, call 1-866-223-4403; outside Canada and the US, call 1-705-669-5130.

Tip: Want easy access to your tax records? Once you’ve received your ITN, create a CRA My Account profile. It’s a secure portal that lets you view your personal income tax and benefit information and manage your tax affairs online.