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.
Apply for a Social Insurance Number (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.
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.
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
- Provide the date and your signature in the certification section
Gather your documents
Your application must include:- your printed application form
- the original, certified, or notarized copies of your supporting documents
Mail your application
Mail or courier your signed application and documents to the CRA.Attn: ITN unit
Services and Benefits
Section Benefits Division
Sudbury Tax Centre
1050 Notre Dame Ave
Sudbury ON P3A 5C1
Canada
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.
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 7am to 3pm (Eastern Standard Time) Saturday Closed Sunday Closed Closed on public holidays
- 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
inside canada hours of operation Date Hours Monday to Friday 8am to 8pm (Eastern Standard Time) Saturday 9am to 5pm (Eastern Standard Time) Sunday Closed Closed on public holidays
- 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 7am to 3pm (Eastern Standard Time) Saturday Closed Sunday Closed Closed on public holidays
- 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
Hours of service Date Hours Monday to Friday 8am to 8pm (Eastern Standard Time) Saturday 9am to 5pm (Eastern Standard Time) Sunday Closed Closed on public holidays