Applying for an individual tax number (ITN)

An ITN is a 9-digit number issued to non-resident individuals who need an identification number. The ITN is for people who are not eligible for a social insurance number (SIN) and are considered a non-resident for tax purposes. If you are eligible for a SIN , you must apply for a SIN.

On this page

• Who can apply
• When to apply
• What documents you need
• How to apply
• Contact us

Who can apply

If you already have an individual tax number (ITN), a social insurance number (SIN), or a temporary taxation number (TTN), continue to use it as your tax number.

Non-residents

You can apply for an ITN if you are a non-resident and are not eligible for a SIN . You may need to provide an ITN to the Canada Revenue Agency (CRA) to do any of the following:

• File an application to waive or reduce Canadian withholding tax on payments that you receive
• Dispose of taxable Canadian property
• File a Canadian income tax return
• File a Canadian income tax return for an Election under section 216
• File an Underused Housing Tax (UHT) return

International students

If you are an international student without a work permit, you will need an ITN to file a Canadian income tax return, or to apply for family benefits and credits.

International students with a work permit must apply to get a SIN .

When to apply

You may apply for an individual tax number at any time, but we recommend that you apply early to make sure you receive your ITN before you need to use it.

Allow 6 to 8 weeks after your application has been received by the CRA for us to notify you in writing of your ITN .

What documents you need

To verify your identity, you must provide supporting documents with your application.

The document(s) must be current and include your name, date of birth, and photograph. You may have to provide a combination of documents for this purpose.

Supporting documents may include:

• Valid passport
• Driver's licence
• Study permit/student authorization
• Government issued Identity card

Original or certified copy

You may provide original documents, certified copies, or notarized copies of your documents.

A certified or notarized copy is a photocopy of a document that is then duly signed with a notation that it is a true copy of the original.

• The copy must be certified by a public notary, lawyer, medical physician or chartered professional accountant (include membership identification) with an original (ink) signature
• The person certifying the document must indicate their official title, address and contact number
• The certification should appear directly on the supporting documents
  • If the certification is on a separate page, it must reference the document(s) that are being certified

  Translation into English or French

  All supporting documents that are not in English or French must be accompanied by an official translation of the original document. We may request other supporting documentation at a later date.

  What an official translation is

  An official translation is done by a certified translator. The translator is a member in good standing whose certification can be confirmed by a seal or stamp that shows the translator’s membership number of a professional translation association in Canada or abroad. All stamps and seals that are not in English or French must also be translated.

  How to apply

  Apply for an ITN in 3 steps.

  Fill out the application form

  • Check the box for the reason you're applying (this will avoid processing delays)
  • Check the box for the supporting documents that you will include
  • Enter your identification information in sections 1 to 4
    • If your mailing and foreign address are different you must provide both

    Gather your documents

    • your printed application form
    • the original, certified, or notarized copies of your supporting documents

    Mail your application

    Allow 6 to 8 weeks after your application has been received by the CRA for us to notify you in writing of your ITN.

    If you have not received a reply after 8 weeks, you may call the CRA to find out the status of your application.

    Contact us

    Call the Sudbury Tax Centre if you have questions or need help completing your application.

    We also accept collect calls.

    Telephone number 1-866-223-4403 (opens up phone application) 1-866-223-4403 (English) 1-866-223-4650 (opens up phone application) 1-866-223-4650 (French) Hours

    inside canada hours of service

    Date	Hours
    Monday to Friday	7 am to 3 pm (Eastern Standard Time)
    Saturday	Closed
    Sunday	Closed

    Telephone number for TTY (Teletypewriter) 1-800-665-0354 (opens up phone application) 1-800-665-0354

    Call this number if you have a hearing or speech impairment and use a TTY. If you use an operator-assisted relay service, call our regular telephone number on this page instead of the TTY number.

    inside canada hours of operation

    Date	Hours
    Monday to Friday	8 am to 8 pm (Eastern Standard Time)
    Saturday	9 am to 5 pm (Eastern Standard Time)
    Sunday	Closed

    Telephone number 1-705-669-5130 (opens up phone application) 1-705-669-5130 (English) 1-705-669-5120 (opens up phone application) 1-705-669-5120 (French) Hours

    outside of canada hours of service

    Date	Hours
    Monday to Friday	7 am to 3 pm (Eastern Standard Time)
    Saturday	Closed
    Sunday	Closed

    Telephone number for TTY (Teletypewriter) 1-800-665-0354 (opens up phone application) 1-800-665-0354

    Call this number if you have a hearing or speech impairment and use a TTY. If you use an operator-assisted relay service, call our regular telephone number on this page instead of the TTY number.

    Hours of service

    Date	Hours
    Monday to Friday	8 am to 8 pm (Eastern Standard Time)
    Saturday	9 am to 5 pm (Eastern Standard Time)
    Sunday	Closed