Individual Tax Number (ITN) for Non-Residents of Canada 

If you’re looking to file an individual income tax return with the Canada Revenue Agency (CRA), you’ll need either a Social Insurance Number (SIN) or Taxpayer Identification number Canada also known as an Individual Tax Number (ITN). Those who already have a SIN don’t need an ITN. The ITN is specifically for tax return purposes and doesn’t grant work authorization or change one’s immigration status. Situations where an ITN might be necessary include: 

• Students without a SIN. 
• Non-residents earning rental income in Canada. 
• Those seeking reduced withholding under a treaty. 
• Individuals disposing of taxable Canadian property. 
• Those needing to file a tax return for Underused Housing Tax (UHT). 

If you’re thinking of the ITIN issued by the U.S. Internal Revenue Service, that’s a different matter. 

Documents Required for ITN Applications: 

• Personal Information: Full legal name (as per passport), foreign address, Canadian mailing address (if different), date of birth, country of birth, and telephone number. 

• Purpose: Why you’re applying for the ITN. 

• Identification: Supporting documents for identification and ITN. The CRA requires a wet signature on the certification of these documents. Electronically signed applications must include an original certification. Acceptable documents include passports, driver’s licenses, and official translations for non-English/French documents.