Canada Tax Identification Numbers Explained: SIN, BN, and ITN

This guide helps newcomers identify whether a Social Insurance Number, Business Number, or Individual Tax Number fits their situation. By understanding where each identifier belongs, you can complete your application with confidence and avoid sharing sensitive tax details unnecessarily.

Key takeaways

Some people need more than one identifier. A sole proprietor, for example, may use a SIN for personal tax filing and a BN for specific business dealings with the CRA.

What counts as a tax identification number in Canada?

In Canada, tax identification number, or TIN, is a useful umbrella term, not the name of one universal number. The number you need depends on your role, your tax situation, and whether the CRA is dealing with you as an individual or a business.

That is where many newcomers get confused. Tax residency, immigration status, and work permission are connected, but they are not the same thing.

Social Insurance Number (SIN)

A Social Insurance Number (SIN) is the main personal tax and work identifier for Canadian citizens, permanent residents, and many temporary residents who are allowed to work. You usually need it to start a job, file a tax return, or open an income-reporting financial account.

Individual Tax Number (ITN)

If you need to meet Canadian tax requirements but are not eligible for a SIN, you will likely need an Individual Tax Number (ITN). Non-residents reporting local income, individuals filing specific tax relief claims, and students without work conditions on their permits often use an ITN to complete their CRA filings. Keep in mind that an ITN exists purely for tax tracking, so it cannot be used to take up employment in Canada.

Business Number (BN)

A Business Number (BN) is the business identifier used for dealing with the CRA. It does not replace a personal SIN. Self-employed people, sole proprietors, and corporations may need one depending on what they do, and the BN acts as the root number for program accounts such as GST/HST or payroll.

For more context, the articles below can be helpful:

Taxes

The tax system in Canada: A complete guide for expats

Read more

Taxes

Filing your income tax in Canada as an expat

Read more

This guide is informational only and not tax, immigration, or legal advice.

Which number do you need in common expat scenarios?

Definitions are helpful, but most people just need to know which option fits their immediate situation. The right tax identifier comes down to your current activities in Canada, as taking up employment, managing local property, and running a business all trigger different document rules.

If you live and work in Canada

If you are working in Canada, you will usually need a SIN, not an ITN. Service Canada says eligible workers can start work before they receive the number if they apply within the required time, but your employer will still need it for payroll reporting. One thing worth knowing is that temporary SINs start with 9 and should match the expiry date on your immigration document.

If you are a non-resident with Canadian income or property

If you are not eligible for a SIN but need to file a Canadian return, report rental income, or deal with taxable Canadian property, an ITN may be the right fit. This is different from work authorization, which comes from your immigration status, not from the tax number. If property disposal is part of your case, the CRA’s guidance on taxable Canadian property is worth checking early.

If you are self-employed or running a business

If you invoice clients in Canada, you may need a BN as well as your personal identifier. A common question is whether a sole proprietor uses only one number, but many use a SIN for personal tax reporting and a BN for business program accounts or registrations.

If you freelance or consult, our guides below can be practical next reads:

Taxes

Taxes for freelancers and the self-employed in Canada in 2026

Read more

Self-employment

Starting a business in Canada

Read more

How to apply for the right number

Application routes are simple once you know which number applies, but the risk is using the wrong form or waiting too late. Always check the live government page before you submit anything, because forms, access rules, and online entry points can change.

How to apply for a SIN

1. Apply through Service Canada online, by mail, or in person.
2. Use the official document tool to confirm the right primary and secondary ID for your status in Canada.
3. If your SIN starts with 9, make sure the expiry date matches your current work-authorized document.

How to apply for an ITN

1. Complete CRA Form T1261 and choose the correct reason for applying.
2. Gather identity documents that meet the CRA rules, including translation or certification where required.
3. Mail the package to the CRA and apply well before any filing or property deadline.
4. The CRA says to allow 6 to 8 weeks after it receives the application, and ITN requests are handled separately from some other CRA processes.

How to register for a BN

1. Check whether you already have a BN through an earlier registration or incorporation step.
2. Use the CRA registration route that matches your situation, because resident and non-resident businesses do not always follow the same path.
3. Non-resident businesses can register online or via mail or fax
4. Keep your business name, structure, address, owner details, and the program accounts you need ready before you begin.
5. One thing worth knowing is that some readers get a BN while registering for a program account, and Quebec businesses may have different GST/HST administration steps.

Check first whether you already have one through incorporation or an earlier CRA registration.

Quebec businesses should also check Revenu Québec for GST/HST administration.

Key differences between SIN, BN, and ITN

The simplest way to compare these numbers is to ask who they identify and what they let you do in practice. SIN and ITN are personal identifiers, while a BN is a business identifier.

• SIN: Issued to those who are legally authorized to work in Canada or require a personal government identifier for payroll, taxes, and benefits
• ITN: Designed for non-residents and individuals ineligible for a SIN who still have to report income or file a tax return with the CRA
• BN: Assigned to companies, sole proprietors, and partnerships to manage business-level tax accounts like GST/HST, payroll, and corporate tax
• Service Canada issues SINs, while the CRA issues ITNs and BNs
• Some readers need more than one number, especially sole proprietors and non-residents with business or property activity

Common mistakes expats make with Canadian tax numbers

The biggest mistakes usually come from mixing up tax, work, and privacy rules.

• Assuming an ITN lets you work in Canada, when it only helps with tax identification
• Treating tax residency as the same thing as immigration status
• Sharing a SIN too widely, even when the request is optional
• Thinking a BN replaces a personal identifier for an individual return
• Leaving ITN or BN registration too late when a filing, payroll, or property deadline is close

To avoid problems, match the number to the job it does, check the live official page before you apply, and use Service Canada’s guidance on protecting your SIN if someone asks for it and you are unsure why.

Manage cross-border money with Wise

Once your tax details are sorted, figuring out how to move funds without taking a hit on exchange fees usually comes next. A Wise Account lets you hold Canadian dollars alongside your home currency and manage international payments using mid-market conversion rates, making it easier to collect rental income, pay for initial setup costs, or get paid by global clients.

If you haven’t made the move to Canada yet, you don’t necessarily have to wait until landing to get started. You can check Wise’s country availability guide to see if you qualify to set up and fund your CAD balance from your current location before you fly.

For the practical next step, see Expatica’s guide on How to use Wise in Canada as an expat.

Useful sources

Information checked 31st August 2026

• Service Canada: SIN application page, for current application channels and status-based document rules
• Service Canada: Protect your SIN page, for privacy guidance and scam prevention
• CRA: ITN page, for eligibility, Form T1261, and current processing guidance
• CRA: BN registration pages, for resident and non-resident registration routes
• CRA: Taxable Canadian property guidance, for non-resident property disposal cases