Updated on April 22, 2026 by canadian immigration experts
In Canada, anybody who pays taxes wants a Taxpayer Identification Number. This number is special and helps the government identify you for tax purposes. Canada does not use only one number. Most people living in Canada use a Social Insurance Number (SIN), businesses use a Business Number (BN) or people from other countries may want an Individual Tax Number (ITN).
This guide will display to you which number you want, who should get it or how to apply. It also offers easy steps and instructions to avoid mistakes. If you are a Canadian citizen, a newcomer, a student, a short-term worker or a business owner then understanding SIN or BN and ITN is important for paying taxes and using government services.
What Is a Taxpayer Identification Number in Canada?
A taxpayer identification number in Canada is a government-issued number issued to individuals, businesses, and organizations to help track tax payments. Canada does not use a single number like some countries. Instead, it offers different numbers depending on whether you are an individual or a business and a foreign resident. These numbers help the government recognize how much tax you owe and ensure payments are correct.
You need the right number for important tasks:
- Filing your income taxes
- Setting up payroll accounts or registering for GST/HST
- Reporting foreign income or investments
- Getting government benefits like child credits or pensions
Using to incorrect number or failing to register can result in interruptions, fines or complications with the Canada Revenue Agency (CRA). Knowing your right number helps you follow the rules effortlessly.
Primary Identification Numbers Used in Canada
1: Social Insurance Number (SIN)
A Social Insurance Number (SIN) is a nine-digit number that identifies you for taxes and government services in Canada. You want it to work, file your taxes and access programs like Employment Insurance (EI) or the Canada Pension Plan (CPP).
Who needs a SIN:
- Canadian citizens
- Lasting residents
- Short-term workers or students
What it’s for:
- Filing personal taxes
- Payroll and work reporting
- Using government benefits
Where to get it:
- At Service Canada offices or online (if eligible)
How to apply:
- Collect ID documents (passport, PR card or work/study permit).
- Apply in person at Service Canada or online.
- Get your SIN right away in person or in a few days online.
Valid format: ### ### ###
2: Business Number (BN)
A Business Number (BN) is a special tax ID from the Canada Revenue Agency (CRA) for businesses in Canada. It supports the government in tracking taxes and ensuring your business is legal. All businesses, large or small, need a BN. It is used for payroll or importing/exporting and GST/HST.
Who needs it:
- Corporations
- Partnerships
- Self-employed businesses
- Charities and non-profits
What it’s used for:
- GST/HST accounts
- Payroll accounts
- Import/export accounts
- Corporate income tax filing
Where to get it: CRA (online by mail or phone)
How to apply:
- Go to the CRA business registration page or call them.
- Select the accounts you want (GST/HST, payroll, import/export).
- Submit your business documents (incorporation papers partnership agreements or registration forms).
CRA will offer you a BN for all your federal tax needs.
3: Individual Tax Number (ITN)
An ITN is a specific number issued by the Canada Revenue Agency (CRA) for people who don’t have a Social Insurance Number (SIN). It supports non-residents and newcomers in filing Canadian taxes.
Who needs it:
- People living outside Canada who earn money from Canada
- Foreign property owners paying Canadian taxes
- Newcomers are not yet eligible for a SIN
What it’s used for:
- Filing Canadian tax returns
- Getting tax refunds or treaty benefits
- Reporting income from Canada
Where to get it:
- Apply to CRA with Form T1261, ID, and reason for applying
- Processing typically takes 4–6 weeks
Having an ITN ensures that your income and taxes are properly recorded in Canada.
Who Needs Which Number?
| Situation | SIN | ITN | BN |
| Canadian Resident | Yes | Only if no SIN | Only if business |
| Non-Resident | No | Yes, if filing taxes | Only if business |
| Business Entity | No | just for foreign owners | Yes |
- Canadian residents use SIN for personal taxes. They only want a BN if they have a business.
- Non-residents cannot get a SIN, but they want an ITN to pay Canadian taxes.
- Businesses use BN for all tax matters and SINs for workers’ payroll.
How to Apply
1: Applying for SIN
You want a Social Insurance Number (SIN) for work and taxes in Canada. You can apply in person at a Service Canada office or, if permitted, online. Make sure that all your documents are ready to avoid delays. If you apply in person, you typically get your SIN right away. Online applications take about 1–10 business days.
Required documents:
- Canadian birth certificate or citizenship card
- Permanent Resident (PR) card
- Work or study permit (for temporary residents)
Processing times:
In person: Immediate
Online: 1–10 business days
Having the correct documents makes getting your SIN fast and easy.
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2: Applying for a Business Number (BN)
A Business Number (BN) is a special ID from the Canada Revenue Agency (CRA) for your business. It supports you in paying taxes, running payroll and following government instructions. You can apply online which is typically fast. When applying, have your business name or address an business type ready.
Steps to apply:
- Go online to the CRA Business Registration portal.
- Choose the accounts you want, like GST/HST, payroll or import/export.
- Send any essential business or registration documents.
Processing time: Online applications are typically instant. By mail, it can take 1–2 weeks. A BN has your business legal in Canada.
3: Applying for ITN
An Individual Tax Number (ITN) is a number for people who don’t have a SIN but want to pay or report taxes in Canada. You get it by filling out Form T1261, displaying your ID, and saying why you want the ITN. Send it to the CRA ITN office. It typically takes 4–6 weeks to get your number. Make certain your information is right, and have a copy of your form until your ITN arrives.
Steps to apply:
- Fill out Form T1261.
- Add your ID and reason for the ITN.
- Mail the form to the CRA ITN office.
- Wait 4–6 weeks for your ITN.
This number allows you to file Canadian taxes effortlessly.
Common Mistakes to Avoid
Mistakes with your tax numbers can cause complications. Using to incorrect number or sharing it with others can lead to delays, fines or identity theft. Being cautious helps you avoid anxiety.
Common mistakes:
Using SIN for business: SIN is for personal taxes only. Businesses must use a BN.
Sharing SIN publicly: This can lead to identity theft. Keep it safe.
Applying for the wrong number: Make sure you qualify; an incorrect number can delay your tax refund.
Not updating your CRA address: Tell your CRA if your address changes to ensure you receive vital mail.
Avoiding these errors saves time and anxiety.
Practical Tips
Have your tax and business numbers harmless and right. If you lose them or use them incorrectly, it can delay refunds, make it hard to get government services or result in fines. Each time you update your address, business information or personal details with the CRA.
Tips to stay safe:
Keep numbers safe: Store your SIN or BN and ITN in a secure place.
Update the CRA quickly: Tell them about any changes to your address or business.
Get documents ready: Have ID ready for previous applications.
Check official sites: Use Service Canada and CRA for forms and instructions.
Doing to these things makes your taxes and business simple and harmless.
Conclusion – Which Number Do You Need?
To summarize that it’s significant to choose the right tax number in Canada. Use a SIN if you are a Canadian or permanent resident, aBN if you have a business and an ITN if you are a non-resident without a SIN who must file Canadian taxes. Previously applying, collect all your documents, check your eligibility or select the right number. This helps you avoid delays and mistakes and keeps your information safe. For official forms and guidelines, visit Service Canada for SIN, CRA for Business Number and CRA for ITN. Being ready makes tax filing easy, safe or right.
