FTIN in Canada: Foreign Tax Identification Numbers, ITNs and Canadian Tax Numbers

What Is an FTIN in Canada?

FTIN generally means Foreign Tax Identification Number or Foreign Taxpayer Identification Number.

In Canadian international tax and Common Reporting Standard (CRS) reporting, an FTIN generally refers to the tax identification number issued to a person by their foreign jurisdiction of tax residence.

An FTIN is therefore not normally a special identification number issued by the Canada Revenue Agency (CRA).

Canada has its own tax identification numbers, including Social Insurance Numbers (SINs), Individual Tax Numbers (ITNs), Temporary Tax Numbers (TTNs), and Business Numbers (BNs), depending on the taxpayer and purpose.

This distinction is important because a Canadian financial institution, payer, or the CRA may ask for either a foreign TIN, a Canadian tax identification number, or both.

Quick Answer: FTIN vs ITN in Canada

FTIN: generally a tax identification number issued by another country or jurisdiction where the person is resident for tax purposes.
ITN: a Canadian Individual Tax Number issued by the CRA to certain non-resident individuals who are not eligible for a SIN.
SIN: a Canadian Social Insurance Number used as the tax identification number for eligible individuals.
TTN: a Temporary Tax Number previously or exceptionally used by the CRA in certain circumstances.
BN: a Canadian Business Number used for businesses and related CRA program accounts.

Is an FTIN the Same as a Canadian ITN?

No.

A foreign TIN and a Canadian ITN serve different purposes.

A foreign TIN identifies a taxpayer in another jurisdiction.

A Canadian Individual Tax Number (ITN) is issued by the CRA to certain non-resident individuals who are not eligible for a Social Insurance Number but require a Canadian tax identification number.

For example, a person resident in another country may have:

An FTIN issued by their country of tax residence; and
A Canadian ITN if they also have Canadian tax filing or reporting obligations.

Why Might a Canadian Bank Ask for Your FTIN?

Canadian financial institutions have international tax-reporting obligations under the Common Reporting Standard and, in some cases, the Canada-U.S. FATCA framework.

As part of those rules, a financial institution may ask account holders to identify:

Their jurisdiction or jurisdictions of tax residence;
Their taxpayer identification number for those jurisdictions;
Their Canadian tax identification number, where applicable;
Their date of birth; and
Other information required to determine whether an account is reportable.

For someone who is tax resident outside Canada, the requested FTIN is generally the taxpayer identification number issued by that foreign jurisdiction.

For official guidance, see the CRA’s Common Reporting Standard guidance.

What Is a Tax Identification Number?

A Tax Identification Number, or TIN, is an identification number used by a tax authority to identify taxpayers and administer tax laws.

Different countries use different types and formats of TINs.

Examples may include:

Social security numbers;
National tax identification numbers;
Personal identification numbers;
Business tax numbers; or
Other identifiers recognized by the relevant tax authority.

The fact that a number is called a TIN does not mean it was issued by the CRA.

What Tax Identification Numbers Does Canada Use?

Canada uses several identification numbers depending on the person or entity involved.

Social Insurance Number (SIN)

A SIN is generally used as the Canadian tax identification number for individuals who are eligible to receive one.

If an individual is eligible for a SIN, they should generally apply for and use a SIN rather than applying to the CRA for an ITN.

Individual Tax Number (ITN)

An ITN is a nine-digit number issued by the CRA to certain non-resident individuals who are not eligible for a SIN but require a Canadian tax identification number.

An ITN may be required for matters such as:

Filing a Canadian income tax return;
Filing a section 216 return;
Disposing of taxable Canadian property;
Applying to waive or reduce certain Canadian withholding tax;
Filing an Underused Housing Tax return; or
Other Canadian tax obligations requiring an identification number.

Temporary Tax Number (TTN)

A Temporary Tax Number is another Canadian identifier that may appear in certain CRA records.

If a taxpayer already has a TTN, ITN, or SIN, the CRA generally instructs the taxpayer to continue using the existing number rather than applying for another tax identifier.

Business Number (BN)

A Business Number is a nine-digit identifier used by businesses and organizations in their dealings with the CRA and other participating government programs.

Depending on the business’s activities, program accounts may be added for matters such as:

Corporation income tax;
GST/HST;
Payroll;
Import/export; or
Other CRA-administered programs.

Who Can Apply for a Canadian ITN?

The CRA currently allows certain non-resident individuals who are not eligible for a SIN to apply for an Individual Tax Number.

You may need an ITN if you are a non-resident who needs a Canadian identification number to:

File a Canadian income tax return;
File a Canadian tax return under a section 216 election;
Dispose of taxable Canadian property;
Apply to reduce or waive certain Canadian withholding tax;
File an Underused Housing Tax return; or
Complete another Canadian tax filing that requires an identification number.

International students who are not eligible for a SIN may also require an ITN in certain circumstances.

For current CRA eligibility information, see Applying for an Individual Tax Number.

How Do You Apply for a Canadian ITN?

A non-resident individual generally applies for an ITN using Form T1261 – Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents.

Step 1: Confirm That You Are Not Eligible for a SIN

An ITN is intended for individuals who require a Canadian tax identification number but are not eligible for a Social Insurance Number.

Step 2: Complete Form T1261

Use the current version of Form T1261 available from the CRA.

You can access the form here: Form T1261 – Application for a CRA Individual Tax Number.

Step 3: Provide Supporting Identification

The CRA requires supporting documentation to establish the applicant’s identity.

Applicants should follow the current T1261 instructions carefully because the CRA has specific requirements concerning acceptable identification documents and certified copies.

Step 4: Submit the Application

The completed application and required documents must be submitted using the method specified in the current CRA instructions.

Applicants should use the current CRA address and submission requirements rather than relying on older online instructions.

How Long Does It Take to Get an ITN?

The CRA currently advises applicants to allow approximately 6 to 8 weeks after the CRA receives a complete ITN application.

Incomplete applications or identification-document issues may result in additional delays.

If the CRA has not responded after the published processing period, applicants may contact the CRA to inquire about the application’s status.

Do You Need an FTIN for an NR4 Slip?

An NR4 slip reports certain amounts paid or credited to non-residents of Canada and the corresponding Canadian non-resident tax withheld.

Box 13 of the NR4 slip is used for the recipient’s tax identification information.

The CRA currently instructs payers to enter a Canadian identification number assigned to the non-resident where available, such as:

A Social Insurance Number;
An Individual Tax Number;
A Temporary Tax Number; or
An applicable Canadian payroll program account number.

If the non-resident does not provide a Canadian identification number, the CRA instructs the payer to ask whether a tax identification number is available from the recipient’s country of residence.

For current instructions, see the CRA’s NR4 slip guidance.

Does an FTIN Automatically Give You a Reduced Canadian Withholding Tax Rate?

No.

Simply providing an FTIN, ITN, or other identification number does not by itself establish entitlement to a reduced Canadian withholding-tax rate.

Treaty relief generally depends on factors such as:

The recipient’s country of residence;
The applicable Canadian tax treaty;
The type of income;
Beneficial ownership;
Any treaty-specific conditions; and
The documentation available to support the reduced rate.

Canadian payers may need appropriate residency and beneficial-ownership documentation before applying a treaty rate.

What Is an FTIN Under the Common Reporting Standard?

Canada implemented the Common Reporting Standard through Part XIX of the Income Tax Act.

Under the CRS, Canadian reporting financial institutions identify certain accounts held by non-residents and report prescribed information to the CRA.

That information can include:

Name;
Address;
Jurisdiction of tax residence;
Foreign taxpayer identification number;
Date of birth for individuals;
Account number;
Account balance or value; and
Certain income and transaction information.

The CRA may then exchange the information with participating foreign tax authorities under applicable international agreements.

What If Your Country Does Not Issue a TIN?

Not every jurisdiction issues taxpayer identification numbers in the same way.

Under CRS reporting rules, there are circumstances where a foreign TIN may not be available or may not be required.

Canadian financial institutions are required to follow the applicable CRS due-diligence and reporting rules when a foreign TIN cannot be obtained.

The account holder should not invent a number or substitute an unrelated Canadian number for a foreign TIN.

Can You Use Your Canadian SIN or ITN as Your FTIN?

Usually not if a form is specifically asking for the taxpayer identification number issued by your foreign jurisdiction of tax residence.

A Canadian SIN or ITN is a Canadian tax identification number.

If you are tax resident in another jurisdiction, that jurisdiction may issue its own TIN that must be reported separately.

However, some forms or information returns may request both Canadian and foreign identification information, so the instructions for the specific form should be followed.

What If You Are a Non-Resident With Canadian Income?

A non-resident who receives Canadian-source income may have Canadian withholding, reporting, or filing obligations depending on the type of income and applicable tax treaty.

Examples can include:

Canadian rental income;
Employment income;
Pensions;
Dividends;
Royalties;
Business income;
Disposition of taxable Canadian property; or
Other Canadian-source amounts.

Whether an ITN, SIN, BN, non-resident account number, or another identifier is required depends on the taxpayer and filing obligation.

Does Having an ITN Make You a Canadian Tax Resident?

No.

Having a Canadian Individual Tax Number does not by itself determine whether a person is resident in Canada for income-tax purposes.

Canadian tax residency depends on the applicable factual-residency rules, deemed-residency rules, and tax-treaty provisions.

If you are uncertain about your Canadian residency status, see our Canadian tax residency lawyers page.

Can an FTIN or ITN Issue Lead to a CRA Tax Dispute?

Identification-number issues are often administrative, but they can be connected to broader tax matters involving:

Non-resident withholding tax;
Tax treaty eligibility;
Canadian residency disputes;
Foreign income reporting;
Information-reporting obligations;
CRA assessments or reassessments; or
Other international tax compliance issues.

If the CRA issues an assessment that you believe is incorrect, you may have formal objection rights.

See our Notice of Objection (T400A) guide.

Frequently Asked Questions About FTINs in Canada

What does FTIN stand for?

FTIN generally means Foreign Tax Identification Number or Foreign Taxpayer Identification Number.

Does the CRA issue an FTIN?

Generally, the CRA issues Canadian tax identification numbers such as SINs, ITNs, TTNs, and Business Numbers. A foreign TIN generally comes from the taxpayer’s foreign jurisdiction of tax residence.

Is an ITN the same as an FTIN?

No. An ITN is a Canadian Individual Tax Number issued by the CRA to certain non-residents who are not eligible for a SIN. An FTIN generally refers to an identification number issued by another tax jurisdiction.

How do I get an ITN in Canada?

Eligible non-resident individuals generally apply using Form T1261 and provide the required identification documents to the CRA.

How long does an ITN application take?

The CRA currently advises applicants to allow approximately six to eight weeks after the CRA receives the application.

Can I use my home country’s tax number in Canada?

In some international reporting contexts, yes. For example, CRS reporting may require the TIN associated with your foreign jurisdiction of tax residence. Other Canadian tax forms may instead require a Canadian identification number or may request both.

Does an FTIN give me treaty benefits?

No. A tax identification number alone does not establish entitlement to treaty relief. Eligibility depends on the applicable treaty, residence, beneficial ownership, type of income, and other relevant conditions.

Do I need an ITN if I already have a SIN?

Generally, no. If you are eligible for or already have a SIN, you should generally use the SIN as your Canadian individual tax identification number.

How Our Tax Lawyers Assist With Non-Resident Tax Issues

KR Law Firm advises individuals and businesses on Canadian tax matters involving non-residents, international income, tax residency, CRA assessments, and related tax disputes.

Depending on the matter, our tax lawyers can assist with:

Canadian tax residency issues;
Non-resident Canadian tax obligations;
Tax treaty interpretation;
Canadian withholding-tax disputes;
CRA assessments and reassessments;
Notices of Objection;
International tax reporting issues; and
Related CRA disputes and litigation.

Book a Free Consultation with one of our tax lawyers to discuss a Canadian non-resident or international tax issue.