About the information on this page
This is not a legal document and may change without notice. Always refer to Canadian Revenue Agency for the most updated information.
What is an ITN?
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).
If you are an international student who is not eligible for a SIN, you need to get an ITN if:
- You received a scholarship or award from UBC.
You must enter a SIN or ITN into your Student Service Centre (SSC) by January so UBC can issue your T4A tax forms. - You want to file a tax return.
As an international student now living in Canada, you may need to file a tax return depending on your situation.
Overview of the application process
| Topic | Details |
|---|---|
| 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 | Send your paper application to Ottawa, Ontario. The address is on the back of the application form |
| Application form | "Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents” [T1261] |
Supporting documents
In addition to the application form, you will need to submit:
- A copy of your passport bio-data page (e.g., the page containing your name and photo)
- Your UBC enrolment letter, obtained from your Student Service Centre in "Proof of Enrolment", under Grades and Records
- A copy of your study permit, if you have one
If you do not have a study permit
Please submit all of the following:
- A copy of passport page(s) containing entry stamps to Canada (if applicable)
- A copy of your flight ticket to Canada (if applicable)
- A copy of any UBC scholarship or award offer letters (if applicable)
- Proof of request for an ITN from Enrolment Services (if applicable)
- Cover letter explaining why you need an ITN
The photocopy of your passport must be notarized by a notary public, or certified by a professional, such as a lawyer, medical doctor, or chartered professional accountant. It must state that it is a true copy of the original, with the person’s name, title, address and phone number.
Mailing the application
We suggest using Canada Post Xpresspost to mail your documents securely.
We highly suggest applying for an ITN from within Canada (e.g., 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. You can call the Sudbury Tax Centre numbers below to check you are providing the right documents before sending your application.
Understanding the form
Reason for applying
Indicate "Filling a Canadian income tax return" as the reason you are applying for an ITN.
The difference between Foreign address and Mailing address
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.
What do I put for “Foreign Tax Identification Number”?
If you don’t have a Foreign Tax Identification number, you may write “N/A”.
Who should sign under the “CERTIFICATION” section at the bottom of the application form?
You should be the one providing your signature. The person certifying your document, such as your doctor, should sign and certify the photocopy of your passport.
Frequently Asked Questions (FAQ)
Can I work with an ITN?
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 and be eligible to work in Canada.
Does an ITN expire? Do I have to renew ITN?
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 a SIN.
If I lost my ITN or need to make changes to my personal info, should I apply for a new ITN?
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.
I am outside Canada. Can I get my documents certified by a notary or professional outside Canada in order to submit my ITN application on time?
Yes.
If you have questions
For questions about the ITN, call the Sudbury Tax Centre:
- Call 1.866.223.4403 if you're in Canada or the United States.
- Call 705.669.5130 if you're outside Canada and the United States. They accept collect calls.
Contact International Student Advising for questions related to immigration, health insurance, and life as an international student in Canada.
