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Canadian Individual Tax Number (ITN)

Do you have a source of Canadian income other than employment income? If so, you'll need an Individual Tax Number (ITN). An ITN is issued by the Canadian Government to streamline their tax processing system.

If you are not eligible for a Social Insurance Number (SIN), you may need to apply for an ITN.

We recommend that you apply for an ITN if you need to:

  • File a Canadian tax return
  • File an application to waive or reduce Canadian withholding tax on payments that you receive
  • Dispose of taxable Canadian property.

An ITN is only issued once even if your circumstances change. If you don't have an ITN in place you may suffer more withholding tax than you should or you may not be able to benefit from certain tax credits so it's worth applying for one.

If you've got any questions that aren't answered here, or you'd like to talk to someone about your refund now, Chat Live online with our staff via instant messenger.

What is an Individual Tax Number (ITN)?

An Individual Tax Number (ITN) is a number issued by the Canadian Government for tax purposes. It is important to note that if you plan to work in Canada, you will need a Social Insurance Number (SIN).

Why do I need an Individual Tax Number (ITN)?

If you are receiving a source of income other than employment income, e.g. property income, you will need an ITN to file your tax return(s).

How much does an ITN cost?


For an ITN application we charge a flat fee of CA$30.00. The fee is paid before submitting the application to the tax authorities.

Once I receive my ITN, can I go and work in Canada?

No. In order to start working in Canada or receive any Government programme benefits, you will need to apply for a Social Insurance Number (SIN).

Can I apply for an ITN for a member of my family?

Yes. You can apply for an ITN for a member of your family, but only if the person needs to file a Canadian tax return. If you are filing a Canadian tax return which requires you to provide your spouse or dependants' personal details, you do not need separate ITNs for them. Canada Revenue Agency will assign temporary numbers, if needed, for the sole purpose of processing your return.

Does the ITN have an expiration date?

No. The ITN that CRA assigns has no expiration date and once you are issued with such, you can use it for filing future tax returns. You should remember that the ITN is used only for tax purposes – if you are going to work in Canada, you will need an SIN.

Can I file a Canadian tax return without having an ITN?

Yes, but you will only be able to file a tax return once. If you need to file more than one Canadian tax return, you'll need an ITN so that CRA can trace your tax records from previous years.

I had an ITN in the past but I've forgotten it. Should I apply for a new ITN?

No. You must contact CRA to get your previous tax number re-issued.

I filed a Canadian tax return before and CRA put a temporary number on it. Is it an ITN? Can I use it to file another tax return?

No. This number is a temporary tax number, assigned by CRA for the processing of a single tax return. If you need to file another tax return, whether or not you can use the temporary number again, depends on the type of the tax return you're submitting. If you had employment income from Canada and you want to declare it, you must apply for a SIN. If you receive income other than employment income, you may need to apply for ITN.

I legally changed my name. Should I apply for a new ITN?

No. You should contact CRA and notify them of the change in your details.

How long it takes to CRA to issue an ITN?

The process usually takes 4 to 6 weeks.

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