Fill Out CRA Form T1261 Online
Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents
Canada Revenue Agency
Applies for an individual tax number for non-residents who are not eligible for a social insurance number.
Reviewed July 2026
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CRA Form T1261, Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents, is how people who are not eligible for a social insurance number obtain the identification number they need to deal with the Canadian tax system. The ITN serves the same identification purpose as a SIN on returns, elections, and waiver requests filed by non-residents.
You can complete Form T1261 in the Universal PDF editor, filling in your personal details and the reason you need an ITN, then download the finished PDF to submit with your supporting identity documents. Since the application rides on certified copies of identification, a cleanly typed form helps the whole package get processed without follow-up requests.
What is Form T1261 used for
The form requests an individual tax number, a nine-digit identifier the CRA issues to individuals who need to interact with Canadian tax processes but do not qualify for a social insurance number. Common reasons include filing a Canadian income tax return, disposing of taxable Canadian property, electing to file under the sections that apply to rental income or pension income of non-residents, applying for a waiver of withholding tax, or being an international student who needs to file.
An ITN is an identification number only. It does not authorize you to work in Canada and does not affect immigration status; it simply lets the CRA match your filings and correspondence to one account.
Who files Form T1261
Non-resident individuals who need a Canadian tax identifier and are not eligible for a SIN use this form. Typical applicants include non-residents selling Canadian real estate, non-resident actors and athletes with Canadian source income, foreign students without work permits, and non-residents electing to file optional Canadian returns.
Do not apply if you already have a SIN, an ITN, or a temporary taxation number, because a person should only ever have one identifier. If you are eligible for a SIN, apply for the SIN through Service Canada instead of using this form.
How to fill out Form T1261
The application itself is short; most of the effort goes into the supporting documents:
- Enter your legal name, foreign address, mailing address, date of birth, and country of residence.
- Indicate the reason you need an ITN by selecting the situation that applies, such as filing a return or disposing of taxable Canadian property.
- Attach supporting identity documents, such as a passport, and note that copies must be certified by an official permitted to certify documents unless you send originals.
- Sign and date the certification section.
- Send the application to the CRA address listed in the form instructions, either on its own or with the return or request it supports.
Processing and use
Apply well before any filing deadline, because issuing an ITN can take a number of weeks and correspondence with a foreign address adds mailing time. Once issued, use the same ITN on every future Canadian filing rather than applying again. If you later become eligible for a SIN, the SIN replaces the ITN going forward.
Frequently asked questions
A SIN is issued by Service Canada to people entitled to work in Canada or with certain statuses, while an ITN is a CRA identifier for tax purposes only, issued to those who cannot get a SIN. You should hold one or the other, never both at once.
No. It is purely a tax identification number. Authorization to work comes from immigration status and permits, which the ITN does not affect in any way.
Identity documents that confirm your name, date of birth, and foreign status, such as a passport. Photocopies generally need to be certified as true copies by an authorized official, so review the certification requirements in the instructions before mailing.
Processing typically takes several weeks and can be longer during busy periods or if documents need clarification. Apply as early as possible ahead of any deadline that depends on it.
You apply for an ITN only if you are not currently eligible for a SIN. If your status changes and you receive a SIN, use the SIN on all future filings and let the CRA link your records.
Related forms
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