• T1261 - Application for a CRA (ITN) for non-residents

GENERAL INSTRUCTIONS

Is this form for you?

Use this form to apply for an individual tax number (ITN) from the Canada Revenue Agency (CRA). An ITN is a nine-digit number issued to non-resident individuals who need an identification number but who are not eligible to obtain a social insurance number (SIN).

Who can apply

You can apply if you do not have, and are not eligible to obtain, a SIN but you need to provide an individual tax number to the CRA. For example, this could occur if you are:

• an international student (without a work permit) who either has to file or intends to file a Canadian income tax return. International students with a work permit should contact Service Canada directly to obtain a SIN. canada.ca/en/employment-social-development/services/sin/apply.html

• a non-resident filing an application to waive or reduce Canadian withholding tax

• a non-resident disposing of taxable Canadian property

• a non-resident who has to file or intends to file a Canadian income tax return

• a non-resident who has to file or intends to file a Canadian income tax return for Election under section 216 canada.ca/en/revenue-agency/services/forms-publications/forms/t1159.html

• a non-resident individual, a partner of a partnership or a trustee of a trust who is required to file an Underused Housing Tax (UHT) return

• a non-resident individual who is filing a Special Election and Return (SER)

Note: Do not complete Form T1261 if you already have an ITN, a SIN, or a TTN.

When to apply

Complete this form as soon as you meet the requirements described in "Who can apply" on this page. Apply early to make sure you receive an ITN before you need to use it. Allow six to eight weeks for us to notify you in writing of your ITN. If you have not received your ITN at the end of the eight-week period, you may call us to find out the status of your application (see "Telephone help" on this page).

How to apply

If you are completing Form T1261 for the purpose of:

• filing an income tax return

• filing an application to waive or reduce Canadian withholding tax on payments that you receive

• disposing of taxable Canadian property

• filing an income tax return for Electing under section 216

• filing an Underused Housing Tax (UHT) return

• filing a Special Election and Return (SER)

make sure you:

• complete sections one (1) to four (4) on the application

• provide the date and your signature in the certification section

• include certified, or notarized copies of your supporting documents
  (Do not send in original documents)

• Signature of the certifier must be in original ink. The seal or ink stamp must be original. Cannot be a photocopy

Please note that faxes and emails with scanned documents are not acceptable. Mail application and supporting documentation to:

Specific instructions

Indicate the reason you are applying for an ITN – You must check a box to indicate the reason you are applying for an ITN.

Supporting certified documents – Identify the supporting documents that you have provided.

Do not send in any original documents such as driver's license, passport or government issued identity card.

The document(s) you provide must be current and must verify your identity. The documents must include your name, date of birth, and photograph. You may have to provide a combination of documents for this purpose. Examples of acceptable documents include: a passport, driver's licence, and government issued identity card. All supporting documents that are in a language other than English or French must be accompanied by an official translation of the original document.

At a later date, we may request other supporting documentation.

Documents that are photocopied MUST be certified by a public notary, lawyer, medical doctor or chartered professional accountant (include membership id). You cannot certify your own documents. We will not accept any photocopies that have not been certified. A certified copy is a photocopy of a document, which is then duly signed with a notation that this is a true copy of the original and the person certifying must indicate their official title, address and contact number.

We will not return copies of documents.

Identification

1. Name – Enter your legal name as it appears on your documentation.

2. Foreign address – Enter your address in the country where you permanently or normally reside. Include the postal code or zip code.

3. Mailing address – Enter your mailing address if it is different from your address above. We will use this address to send written notification of your ITN. Enter the name of the individual representing the applicant in Canada (if any).

4. Other information – Enter your date of birth in "year/month/day" format, and your country of birth as well as a contact number we can reach you at.

Sole proprietors

If you are a sole proprietor, you may also have to apply for a Business number. For more information, visit our website at canada.ca/taxes.

Telephone help

If, after reading these instructions, you are not sure how to complete your application or you still have questions, call the Sudbury Tax Centre for help at:

• 1-866-223-4403 for calls from Canada and the United States; or

• 705-669-5130 for calls from outside Canada and the United States. We accept collect calls.

Privacy Act Notice

Personal information is collected under the Income Tax Act to administer tax, benefits, and related programs. It may also be used for any purpose related to the administration or enforcement of the Act such as audit, compliance and the payment of debts owed to the Crown. It may be shared or verified with other federal, provincial/territorial government institutions to the extent authorized by law. Failure to provide this information may result in interest payable, penalties or other actions. Under the Privacy Act, individuals have the right to access their personal information and request correction if there are errors or omissions. Refer to Info Source at canada.ca/cra-info-source, Personal Information Bank(s) CRA PPU 005.