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.