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How to Apply for an Individual Tax Number
This is not a legal document and information may change without notice.
Always refer to http://www.cra-arc.gc.ca/ for the most updated information.
WHEN:
COST:
PROCESSING TIME:
HOW:
APPLICATION FORM:
2 to 3 months before the “tax season” in March/April
Free
4 to 6 weeks
By paper; send to Ottawa, Ontario (address provided on the back of application)
“Application for a Canada Revenue Agency Individual Tax Number (ITN) for NonResidents” [T1261]
General Supporting Documents (in addition to application form)
 Photocopy of passport bio-data page
 Photocopy of study permit

*NOTE: Both of the above documents above must be certified by a local official, such as a doctor,
accountant, lawyer, teacher, or officials in a federal department or a provincial ministry. Most students
ask their professors (not a teaching assistant, or “TA”). The professor should review both the original
and photocopy version of the documents and should write the following in blue ink on the photocopy
version of both your passport and study permit:
“I certify this to be the true copy of the original”
Signature
Printed name, Position
Date
Mailing the Application

We advise you to send your documents by Canada Post Xpresspost so you can track the form. If you
do not receive your ITN within 6 weeks, you may call 1-800-267-5177 to find out the status of your
application.
International House • 1783 West Mall • Phone: 604.822.5021
www.students.ubc.ca/international • Updated Dec. 12, 2013 • Page 1 of 2
Frequently Asked Questions
What is 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.
*NOTE: You may use the International
House as your address if you need.
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. The local official
(e.g. your professor) should
sign and certify the
PHOTOCOPY of your passport
and study permit.
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.
What if I forgot to
apply for ITN before
the Tax Season?
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.
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 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.
Do I need an ITN to file
my taxes?
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.
I am outside Canada.
Can I get my
documents certified by
a
doctor/lawyer/profess
or/etc. outside Canada
in order to submit my
ITN application on
time?
Yes.
International House • 1783 West Mall • Phone: 604.822.5021
www.students.ubc.ca/international • Updated Dec. 12, 2013 • Page 2 of 2