🆔 Apply for an Individual Tax Number (ITN) – Canada Revenue Agency

An Individual Tax Number (ITN) is a nine‑digit identifier issued by the Canada Revenue Agency (CRA) for non‑residents of Canada who are not eligible for a Social Insurance Number (SIN) but need to file Canadian taxes or complete certain tax‑related applications.

👤 Who Can Apply?

You can apply for an ITN if you are a non‑resident and are not eligible for a SIN, and you need a tax identification number to:

  • File a Canadian income tax return.
  • File an application to waive or reduce Canadian withholding tax on payments you receive.
  • Dispose of taxable Canadian property.
  • File an election under section 216 or an Underused Housing Tax (UHT) return.
  • International students without a work permit who must file a Canadian return or apply for certain benefits.

If you are eligible for a SIN (e.g., you have a work permit), you should apply for a SIN instead.

📅 When to Apply

You may apply at any time, but it’s recommended to submit your application well before you need to use the ITN to avoid delays in processing tax returns or other filings. The CRA usually takes about 6–8 weeks to notify you in writing of your ITN after receiving a complete application.

📄 What Documents You’ll Need

To verify your identity you must include current official documents that show your name, date of birth and photograph. Examples may include:

  • Valid passport
  • Driver’s licence
  • Study permit or student authorization
  • Government‑issued identity card

Documents must be originals, certified copies, or notarized copies. All supporting documents not in English or French must be accompanied by an official translation.

📝 How to Apply

  1. Complete the T1261 – Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non‑Residents form. Make sure to check the box for your reason for applying.
  2. Gather your supporting identity documents (originals or certified/notarized copies).
  3. Mail your signed application form and documents to the CRA at the address below: 
    Attn: ITN Unit  
Services and Benefits  
Section Benefits Division  
Sudbury Tax Centre  
1050 Notre Dame Ave  
Sudbury ON  P3A 5C1  
Canada

The CRA will return any original documents you submit, but will retain certified or notarized copies.

📬 After You Apply

If you haven’t received your ITN within about 8 weeks of mailing your application, you may contact the CRA Sudbury Tax Centre to check the status of your application.