How does a non resident client get an individual tax number with Form T1261?
A non resident who isn't eligible for a SIN gets an individual tax number (ITN) by mailing Form T1261 to the Sudbury Tax Centre with copies of photo ID certified in original ink by a notary, lawyer, medical doctor or CPA. Faxes, emails and My Account uploads aren't accepted, and the CRA replies in six to eight weeks.
Which T1261 box fits your client, and what goes with it?
An ITN is a nine digit number the CRA issues to a non resident individual who needs a tax number but can't get a social insurance number. Form T1261 (edition 25 as of October 2026) asks your client to tick one reason, and two of the reasons change what goes in the envelope canada.ca.
| Reason box on T1261 | Typical client | Send with the form |
|---|---|---|
| Filing a Canadian income tax return | Non resident with Canadian income to report | Certified photo ID |
| Section 216 return | Non resident landlord electing to pay tax on net rent | Certified photo ID plus the section 216 return itself |
| Waive or reduce withholding tax | Non resident applying to cut withholding on payments they receive | Certified photo ID |
| Disposing of taxable Canadian property | Seller who needs a section 116 certificate | Certified photo ID, mailed separately and ahead of the T2062 |
| International student without a work permit | Student who has to file, or wants to | Certified photo ID plus a copy of the study permit |
| Underused Housing Tax | Non resident individual, partner or trustee filing a UHT return | Certified photo ID |
| Special Election or Return (SER) | Non resident individual filing an SER | Certified photo ID |
The form is for clients who don't have a SIN and can't get one. If your client has, or is eligible for, a SIN, or was ever issued a SIN, ITN or temporary tax number (TTN), they keep using that number and don't file a T1261 canada.ca. A temporary resident whose work or study permit authorizes work applies to Service Canada for a SIN instead, and that SIN starts with 9
canada.ca.
A former resident of Canada already has a number: the CRA says their taxation number is their SIN, and a client who forgot it should say so on the notification rather than apply for an ITN canada.ca.
Who can certify the ID copies? You can, as a CPA
The CRA rejects plain photocopies. Every copy must be certified by a public notary, a lawyer, a medical doctor or a chartered professional accountant who includes a membership number, and your client can't certify their own documents canada.ca.
| Requirement | What the CRA wants |
|---|---|
| Documents | Current, showing name, date of birth and photograph (a passport, driver's licence or government identity card) |
| Photo | At least one certified document must carry a photo |
| Certifier | Notary, lawyer, medical doctor, or CPA with membership number |
| Notation | A statement that it is a true copy of the original and that the person's identity was verified |
| Certifier details | Name, official title, address and contact number |
| Ink | Certifier's signature in original ink; any seal or stamp must be original |
| Language | Documents not in English or French need an official translation |
| Originals | Never send them; the CRA doesn't return copies either |
The applicant signs the certification section by hand: the form says an electronic signature isn't accepted, and a missing item sends the whole application back canada.ca. If you certify for a client, make sure the passport page you copy is current, because an expired document doesn't meet the "current" test.
How long does an ITN take, and what if a filing deadline comes first?
The CRA says to allow six to eight weeks from the date it receives the application, and it notifies your client of the ITN in writing at the mailing address on the form. If nothing arrives after eight weeks, call the Sudbury Tax Centre at 1-866-223-4403 from Canada or the US, or 705-669-5130 from elsewhere, which accepts collect calls canada.ca.
Mail or courier the form to: Attn: ITN Unit, Services and Benefits Division, Sudbury Tax Centre, 1050 Notre Dame Ave, Sudbury ON P3A 5C1, Canada. Faxes and emails with scanned documents aren't acceptable canada.ca, and the CRA says T1261 applications can't go through My Account
canada.ca.
If the return deadline is close and the number hasn't come, file the return without it to avoid the late filing penalty and interest, and attach a note telling the CRA canada.ca. For a section 216 return, send the T1261 with the return itself
canada.ca. Deadlines for the regular return are on the non resident return page, and the 216 election is on the section 216 page.
A cottage sale closing June 15, 2026 needs the T1261 at the CRA by April 20
Your client lives in the US, has never had a Canadian tax number, and sells an Ontario cottage closing June 15, 2026. A certificate of compliance needs an identification number canada.ca, and the notice of the actual sale is due no later than 10 days after the disposition under s.116(3)
laws-lois.justice.gc.ca. The CRA asks for the ITN application to go separately and in advance of the disposition request, to avoid delays
canada.ca.
| Milestone | Date | How it is worked out |
|---|---|---|
| Closing | June 15, 2026 | Agreement of purchase and sale |
| T2062 notice of the actual sale due | June 25, 2026 | 10 days after the disposition |
| Latest date the CRA should receive the T1261 | April 20, 2026 | June 15 minus 8 weeks (56 days) |
| Mail it from the US | Earlier than April 20 | Add mail time and time to get the ID certified |
| If received May 15 instead | ITN by about July 10 | May 15 plus 8 weeks, after the June 25 notice date |
In the late case the T2062 still goes in by June 25, because s.116(3) runs from the sale, not from the ITN laws-lois.justice.gc.ca. The certificate waits for the number, and the purchaser keeps holding back funds until it issues. The holdback math and the 25% and 50% rates are on the section 116 certificate page.
What changes for a deceased non resident or a client using a Canadian representative?
For a deceased non resident, the executor named in the will or a court appointing document signs the T1261. Send a copy of the death certificate, a copy of the will or appointing document, and a certified copy of the executor's photo ID, each translated into English or French where needed canada.ca.
A client who wants the ITN letter sent to you puts your name in the care of line in section 3 with a Canadian mailing address. Section 2 must then still show the foreign home address where the client normally lives, or the application is incomplete canada.ca.
Edition 25 still carries an Underused Housing Tax box canada.ca. No UHT return is due for 2025 or later, but returns for 2022 to 2024 still are, so a non resident owner catching up on those years can still need the box. The status by year is on the UHT page.
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Can I upload a T1261 through Represent a Client?
Does a non resident corporation or trust use Form T1261?
No. T1261 is for individuals only. For a section 116 sale, a non resident corporation without a number completes Form RC1 for a business number with a copy of its certificate of incorporation, and a non resident trust gives the account number from a previous assessment canada.ca.
My client had a SIN when they lived in Canada. Do they need an ITN?
Where do I download the current T1261?
From the CRA form page, which carries edition 25 in a fillable PDF and a print PDF canada.ca. Print it for the wet signature either way, since an electronic signature isn't accepted.
General information for the tax year shown, not advice for a specific client. Confirm the facts before you file or remit.