Canada
Canada uses several TIN forms: the SIN for individuals, ITN and TTN tax numbers for individuals who cannot use a SIN in specific tax contexts, the BN or CRA program account number for businesses and organizations, and a trust account number for trusts.
TIN types
6 published formats. Open a type to see examples, structure details, and official sources.
Canadian Social Insurance Number (SIN)
Current
Individuals
Service Canada
The SIN is the primary personal tax identifier for Canadian individuals and is used for work, benefits, tax slips, income tax, and financial institution reporting contexts.
Details
Service Canada
The SIN is the primary personal tax identifier for Canadian individuals and is used for work, benefits, tax slips, income tax, and financial institution reporting contexts.
On a Service Canada confirmation letter or legacy SIN card, and on tax returns, tax slips, Records of Employment, RRSP contribution receipts, and CRA notices.
Canada Revenue Agency Individual Tax Number (ITN)
Current
Individuals
Canada Revenue Agency (Agence du revenu du Canada)
The ITN is a CRA-issued individual tax number for non-resident individuals who need a Canadian tax identification number but are not eligible for a SIN.
Details
Canada Revenue Agency (Agence du revenu du Canada)
The ITN is a CRA-issued individual tax number for non-resident individuals who need a Canadian tax identification number but are not eligible for a SIN.
On CRA correspondence after an ITN application is processed.
Canada Revenue Agency Temporary Tax Number (TTN)
Current
Individuals
Canada Revenue Agency (Agence du revenu du Canada)
The TTN is a CRA tax number used by Canadian residents who are not entitled to receive a SIN or ITN but still need to file a Canadian tax return.
Details
Canada Revenue Agency (Agence du revenu du Canada)
The TTN is a CRA tax number used by Canadian residents who are not entitled to receive a SIN or ITN but still need to file a Canadian tax return.
On CRA correspondence or tax-return records when the CRA has assigned a TTN.
Canadian Business Number (BN-9)
Current
Individuals
Entities
Canada Revenue Agency (Agence du revenu du Canada)
The BN is the 9-digit CRA business identifier used as the Canadian TIN for corporations, partnerships, businesses, and other organizations in tax and reporting contexts.
Details
Canada Revenue Agency (Agence du revenu du Canada)
The BN is the 9-digit CRA business identifier used as the Canadian TIN for corporations, partnerships, businesses, and other organizations in tax and reporting contexts.
On CRA business registration letters, corporation income tax returns, notices of assessment, CRA account correspondence, and business-program registration records.
Canadian CRA Program Account Number (BN-15)
Current
Individuals
Entities
Canada Revenue Agency (Agence du revenu du Canada)
A CRA program account number combines the 9-digit BN with a 2-letter program identifier and a 4-digit reference number for a specific CRA program account.
Details
Canada Revenue Agency (Agence du revenu du Canada)
A CRA program account number combines the 9-digit BN with a 2-letter program identifier and a 4-digit reference number for a specific CRA program account.
On CRA program-account registration letters, payroll, GST/HST, corporation tax, information return, and other CRA program correspondence.
Canadian Trust Account Number
Current
Entities
Canada Revenue Agency (Agence du revenu du Canada)
The trust account number is the CRA tax identifier for trusts and is used to file T3 trust returns and in CRS/Part XIX organization reporting.
Details
Canada Revenue Agency (Agence du revenu du Canada)
The trust account number is the CRA tax identifier for trusts and is used to file T3 trust returns and in CRS/Part XIX organization reporting.
On CRA trust-account correspondence, the trust's T3 return, CRA notices of assessment, and trust filing records.