Canada ITN, BN and GST/HST: choose the identifier that fits the task

Before starting a Canadian tax-number application, describe who is applying and what needs to be done. A personal return and a business registration lead to different questions.

Distinguish the identifiers

The CRA’s Form T1261 is for eligible nonresident individuals who need an ITN and cannot obtain a SIN. A BN identifies a business or legal entity; GST/HST is a separate CRA program account associated with the business identifier.

Check existing records first

• Any SIN, ITN, temporary tax number or existing BN correspondence.
• The individual’s tax purpose and the applicable identity-document requirements.
• Legal name, entity structure and business activity for a business application.
• The GST/HST registration question, relevant sales and any existing program accounts.

Plan what follows registration

Do not submit another application simply because the original notice is hard to find. The CRA directs applicants to reuse existing identifiers where applicable. Confirm the correct application, supporting documents and any subsequent filing or payment tasks. Obtaining an identifier and completing an income-tax or GST/HST return are separate pieces of work.

Official references

• CRA · Form T1261
• CRA · Business numbers and program accounts