This is not a legal document and may change without notice. Always refer to CRA for the most updated information.
An Individual Tax Number (ITN) is a unique number that Canada Revenue Agency (CRA) uses to identify you for tax purposes if you aren't eligible for a Social Insurance Number (SIN) (e.g. because you don’t have a study permit allowing you to work).
| When to apply | Well in advance, ideally soon after arriving in Canada |
|---|---|
| Cost | Free |
| Processing time | Generally 4 - 6 weeks (sometimes longer) |
| How to apply | By paper. Send to Ottawa, Ontario. The address is on the back of application form |
| Application form | "Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents” [T1261] |
In addition to the application form, you'll need to submit:
We suggest using Canada Post Xpresspost to mail your documents securely. If you do not receive your ITN within 6 weeks, you can call the Canada Revenue Agency's International Tax office.
We highly suggest applying for an ITN from within Canada (i.e. before you leave Canada). If you have already left Canada and you need to apply for an ITN, we suggest you include a cover letter explaining your situation to avoid confusion and delay. You may call the Canada Revenue Agency's International Tax office before submitting your application to ensure your application contains sufficient documentation.
Indicate "Filling a Canadian income tax return" as the reason you are applying for an ITN.
The “Foreign Address” refers to your address in the country where you permanently or normally reside. The “Mailing Address” refers to a Canadian address to which the CRA will send the written notification of your ITN.
If you don’t have a Foreign Tax Identification number, you may write “N/A”.
You should. The local official (e.g. your professor) should sign and certify the PHOTOCOPY of your passport and study permit.
No. To start working in Canada and receive benefits from employment, you need to apply for a Social Insurance Number (SIN) to replace your ITN.
Do not apply for an ITN in late February or March as it takes about 4-6 weeks to process. You may send your ITN application AND the tax return to the same address specified at the back of ITN form.
No. The ITN does not have an expiry date and once you are issued an ITN, you can use it for future tax filing purposes. But remember that if you get a job in the future, you will need SIN.
No. You must contact the Canada Revenue Agency (CRA) to notify them about the lost ITN or changes to your personal information. You can then either get your previous number re-issued or keep using the number you have.
If you plan on filing your tax return just once, you do not need ITN as the CRA will assign you a temporary taxation number for a single tax return. However, you will need an ITN if you need to file more than one Canadian tax return so CRA can trace your records.
Yes.
International Student Advisors are Regulated Canadian Immigration Consultants (RCICs) or Regulated International Student Immigration Advisors (RISIAs) who can help.
When emailing us, include the following information in the email:
