Do I need an individual tax number?
An individual tax number (ITN) is a unique number the Canada Revenue Agency uses to identify you for tax purposes if you don’t have a  social insurance number. 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 received a scholarship or award, or
You want to file a Canadian tax return.
When to apply for an ITN
An ITN can take up to 10–15 weeks to process, so if you need one you should apply as soon as you arrive in Canada.Â
While it is possible to apply for an ITN from outside Canada, the process is easier from inside Canada.Â
How to apply
Applications for an ITN can be made through the . For more information on how to apply for an ITN, contact the International Tax Services Office at 1-800-267-5177.