Individual Tax Number (ITN) Canada

A Guide for Non-Residents 

If you’re a non-resident of Canada and need to file a Canadian income tax return, you may require an Individual Tax Number (ITN). This article explains what an ITN is, who needs it, and how to apply—especially if you’re dealing with rental income, tax treaty benefits, or the Underused Housing Tax (UHT). 

What Is an Individual Tax Number (ITN) in Canada? 

An Individual Tax Number (ITN) is a unique identifier issued by the Canada Revenue Agency (CRA) for individuals who are not eligible for a Social Insurance Number (SIN) but still need to file a Canadian tax return. 

Important: If you already have a SIN, you do not need an ITN. 

Unlike a SIN, an ITN: 

• Does not grant work authorization 

• Does not affect immigration status 

• Is solely for tax filing purposes 

Who Needs an ITN? 

You may need an ITN if you fall into one of the following categories: 

• A student in Canada without a SIN 

• A non-resident earning rental income from Canadian property 

• A taxpayer seeking reduced withholding under a tax treaty 

• A person disposing of taxable Canadian property (TCP) 

• Anyone required to file a Canadian income tax return 

• Individuals filing for the Underused Housing Tax (UHT) 

Need Help with Your ITN Application? 

At GYTD CPA Professional Corporation, we assist non-residents and international taxpayers with CRA ITN applications,  tax filings, and compliance matters. Whether you’re filing for rental income, UHT, or disposing of Canadian property, we ensure your application is accurate and complete. 

Avoid delays and CRA rejections—contact us today to get started with your ITN application.