Understanding the Canadian ITN Application

Canadian Individual Tax Services

If you need to comply with Canadian tax reporting/filing requirements but you do not have/are not eligible for a Social Insurance Number (SIN), we can assist with the application for the Individual Tax Number (ITN) to meet your filing/reporting obligations.

What Is an ITN and When Do You Need One?

An ITN is a nine-digit identifier for non-resident individuals who need it for Canadian tax purposes but are not eligible for a Social Insurance Number (SIN). You must apply for an ITN if so required, for the following purposes:

• Apply to waive or reduce Canadian withholding tax on payments received

• Report the sale of taxable Canadian property

• File a Canadian income tax return (such as non-resident earning Canadian rental income)

• Submit a tax return under the Underused Housing Tax (UHT) act

• File a Canadian Income Tax Return as an international student without a work permit

How Can Trowbridge Assist?

The Canada Revenue Agency requires that copies of the original documents certified by a Chartered Professional Accountant for your ITN application. Trowbridge has a team of tax professionals to assist with the entire process from start to finish including preparing the ITN application, review/advise on the suitable list of supporting documents, certification of the documents and ensuring the package is complete and accurate. We will also be available to assist should the CRA require additional information and/or have questions during their review*.

When to Contact Us?

We recommend that you apply for an Individual Tax Number (ITN) early to ensure it is received in time for you to meet your Canadian tax filing obligation. Contact us to confirm if you need to apply for an ITN. Our team will guide you through the process to ensure timely action.

*additional charges may apply