Individual Tax Number (ITN)

INDIVIDUAL TAX NUMBER (ITN)

An Individual Tax Number (ITN) is a unique number that Canada Revenue Agency uses to identify you for tax purposes if you don’t have a Social Insurance Number. 

Why do I need it?
If you are a visiting student from another institution not eligible for a Social Insurance Number (e.g., because you don’t have a study permit allowing you to work and are not eligible to apply for a study permit with work conditions), you need to get an ITN if:

  • You recevied a scholarship or award 
  • OR, you want to file a Canadian tax return.

When do I need it?
An ITN can take up to 10-15 weeks to process, so if you need an ITN, you should apply as soon as you arrive in Canada.

Although it is possible to apply for an ITN from outside Canada, the process is easier from inside Canada.

How to apply for an Individual Tax Number (ITN)

Apply early!  ITN applications take 2-3 months to process.

Applying with a study permit for language school

  1. Bring your spouse's language school study permit and passport to the International Centre at 1246 LeMarchant Street.
  2. Ask the front desk receptionist to make true copies of the passport (only the page with your spouse's photo) and study permit.
  3. Complete the Individual Tax Number application (Copies are available in the International Centre)
  4. Complete the Determination of Residency application. (Copies are available in the International Centre)
  5. Mail the Individual Tax Number application, true copies and the Determination of Residency application to:

International Tax Services Office
Returns Processing Division
2204 Walkley Road
Ottawa, ON, K1A 1A8
CANADA

Please note that it can take up to 2–3 months to receive an ITN.

Your spouse will receive a letter with the ITN printed on it. Please keep this letter safe. You will need it for you and your spouse's tax returns.

For more information on how to apply for an ITN contact the International Tax Services Office at 1-800-267-5177.

Applying with a visitor permit

  1. Bring your spouse's visitor permit and passport to the International Centre at 1246 LeMarchant Street.
  2. Ask the front desk receptionist to make true copies of the passport (only the page with your photo) and visitor permit.
  3. Complete the Individual Tax Number application (Copies are available in the International Centre)
  4. Complete the Determination of Residency application. (Copies are available in the International Centre). At the end of the Determination of Residency form, your spouse should explain that they are living in Canada because they are accompanying you, an international student at Dalhousie.
  5. Mail the Individual Tax Number application, true copies and the Determination of Residency application to:

International Tax Services Office
Returns Processing Division
2204 Walkley Road
Ottawa, ON, K1A 1A8
CANADA

Please note that it can take up to 2–3 months to receive an ITN.

Your spouse will receive a letter with the ITN printed on it. Please keep this letter safe. You will need it for you and your spouse's tax returns.

For more information on how to apply for an ITN contact the International Tax Services Office at 1-800-267-5177.