Expired 900 SIN or no SIN: which number goes on your tax return

Which number goes on my Canadian return: SIN, ITN or TTN?

If you were ever issued a SIN, ITN or TTN, the CRA says to keep using it and not to apply for an ITN; no CRA page says whether a 9-series SIN that expired with your permit still works on a return, so confirm with the CRA. If you never had a number, get a SIN from Service Canada if you are eligible; apply to the CRA for an ITN only if you are not. The CRA accepts three numbers for an individual (CRA: residency for spouse; CRA: starting to work).

What makes a case harder: several years unfiled, a sale or rental that needs a number before a deadline, or a spouse abroad with no number. Gather your old SIN letter or card, your passport, your permit history (each permit's dates), and any slips or CRA letters showing a number.

My 9-series SIN expired with my permit: can I still use it on a tax return?

Service Canada says a SIN starting with 9 expires on the same date as your work permit, study permit or visitor record (Service Canada). The CRA's payroll page says such a SIN is valid only until that date for employment (CRA payroll). Those pages are about working in Canada, not about filing.

For tax filing, the closest CRA instruction is on Form T1261 itself: do not submit it if you have previously obtained a SIN, an ITN or a TTN, and continue to use the tax number you were already issued (Form T1261). Guide 5013-G repeats that you should not complete T1261 if you already have a SIN (5013-G).

This point is not settled on any CRA page found: none says in plain words whether an expired 9-series SIN still identifies you on a return after the permit ends. So:

1. Do not apply for an ITN just because the SIN expired.
2. Ask the CRA which number it holds for you before filing. From outside Canada and the US, call 1-613-940-8495, Monday to Friday, 8 am to 8 pm Eastern time; the CRA accepts collect calls made through an operator (CRA). Have an old slip or notice that shows your number.

For what goes on a student's or worker's last return, see international students leaving Canada and leaving Canada after a work permit ends.

I never had a SIN: who applies for an ITN with Form T1261?

Apply for an ITN only if you do not have, and are not eligible for, a SIN, and you need a number for the CRA (Form T1261). The form lists these reasons:

• filing a Canadian income tax return;
• filing a section 216 return for rental income;
• asking to waive or reduce Canadian withholding tax on payments you receive;
• disposing of taxable Canadian property;
• an international student without a work permit who must or intends to file (send a copy of the study permit);
• filing an Underused Housing Tax return or a Special Election or Return.

Do not apply if you already have a SIN, an ITN or a TTN. International students with a work permit should get a SIN from Service Canada instead. A resident of Canada who cannot get a SIN asks the CRA for a TTN, not an ITN (CRA: starting to work).

What does Form T1261 need, and where do I send it?

T1261 needs a signed form and certified copies of current identity documents that together show your name, date of birth and photo (Form T1261). The form's checklist says an incomplete application is returned.

Apply as soon as you meet the conditions, so the ITN arrives before you need it. With a section 216 return, the CRA says to send T1261 together with the return (CRA: section 216). For a property sale, Form T2062 asks you to send T1261 ahead of the sale if possible (Form T2062).

Can I file my return before the ITN arrives?

Yes. If your number has not arrived and the filing deadline is near, the CRA says to file without it and attach a note, to avoid late-filing penalties and interest (Guide T4058). If you have no SIN, TTN or ITN at all, file a paper return with no number, a cover letter explaining why, and a certified copy of proof of identity (CRA: SIN on your return).

Expect a slower return: the CRA warns that missing or incorrect identification can delay processing and refunds (CRA: section 216). On a section 216 return, if you requested a SIN and it has not arrived, the CRA assigns a TTN.

Leaving out a required SIN can cost $100 per failure. The Income Tax Act excuses a missing SIN on a return if you had applied for it and had not received it when you filed (section 162); it does not mention an ITN, so attach the note the CRA asks for and keep proof of when you sent T1261. For which return fits your income and how refunds work, see non-resident Canadian returns and catch-up.

My spouse has no SIN: what number goes in the spouse section of my return?

The return asks for your spouse's Canadian SIN, TTN or ITN, but no CRA guide found says what to enter when a spouse has none of these (5013-G; CRA: residency for spouse). The CRA's online account lets you confirm a spouse "has not been issued" a number (CRA).

Never make up a number or borrow someone else's. T1261 is for a non-resident who needs a number for the CRA, such as to file a return; ask the CRA how to complete the field if your spouse has none. What else to report about a spouse abroad is in a non-resident spouse on a Canadian return.

Do I need a SIN or ITN for an NR4, NR6, section 216 return or sale certificate?

It depends on the form: an NR4 slip can be issued without one, but the forms you file yourself ask for a SIN or ITN.

If you have a SIN, give it to anyone who prepares a slip for you; not giving it when asked can cost $100 per failure, unless you apply for the number within 15 days of the request and pass it on within 15 days of receiving it (section 162; Guide T4058).

The section 216 return itself is covered in non-resident landlords; the sale process is in non-residents selling Canadian property.

When should I apply for or extend a SIN from abroad instead?

Go to Service Canada, not the CRA, when you are eligible for a SIN: a citizen or permanent resident who never got one, or a temporary resident with a new, valid permit. From outside Canada you can apply by mail to the Social Insurance Registration Office in Bathurst, New Brunswick (Service Canada; 5013-G).

A temporary resident extends a 9-series SIN only by getting a new permit with a new expiry date and updating the SIN record; Service Canada requires your valid work permit, study permit or visitor record (Service Canada). Service Canada names no way to extend a 9-series SIN without a new, valid permit. If you are still in Canada and applied to extend your permit before it expired (maintained status), you can keep working with the expired SIN until IRCC decides on your application. If you became a permanent resident after holding a 9-series SIN, Service Canada lists that status change as a reason to update your SIN record; ask the CRA if your older slips show a different number. To use CRA online services from abroad, see CRA My Account from outside Canada.

Example

These cases are illustrative; amounts are in Canadian dollars.

Former student with an expired 9-series SIN

Arjun studied in Canada, worked part time and left; his 9-series SIN expired with his study permit. A T4 for his last year shows C$2,000 of tax withheld. He does not apply for an ITN, because T1261 says not to if you were issued a SIN. He calls the CRA to confirm the number it holds for him, then files that year's return with the number the CRA confirms.

Landlord abroad who never had a SIN

Ms. Lee lives in Seoul and rents out a Vancouver condo for C$30,000 a year. She was never eligible for a SIN. She has her passport copy certified by a notary, completes T1261, and mails it with her first section 216 return to the address the CRA gives.

Spouse with no number

Paul files his departure-year return. His wife never lived in Canada and has no SIN, ITN or TTN. He completes her other details, enters no invented number, and asks the CRA how to complete that field.

Different for you?

• Several years unfiled, a refund held up, a CRA letter asking for your number, or slips under different numbers: start with non-resident Canadian returns and catch-up and get individual tax help.
• A rental or sale that needs a number before a deadline: see non-resident landlords or non-residents selling Canadian property, and get individual tax help.
• Your last return as a student or worker: see international students leaving Canada or leaving Canada after a work permit ends.
• A spouse abroad on your return: see a non-resident spouse on a Canadian return.
• You cannot sign in to the CRA from abroad: see CRA My Account from outside Canada.