Section 9 – U.S. Tax
Individual Tax Identification Number
Any person who is not an American citizen and does not have a social security number in the U.S. must get an individual tax identification number if he/she:
- Is required to file an income tax return;
- Is claimed as a dependent;
- Is the spouse of an American taxpayer (and a joint return is filed);
- Files a return in order to get a tax refund;
- Would like to use certain provisions allowing a reduction of U.S. source deductions.
A certified true copy of the Canadian passport must be included with any application for an individual identification number. The certification must be by a Service Canada agent or an agent approved by the U.S. government. Plan on sufficient time and the necessary travel to finalize the process.
This document is up to date as of September 3, 2020 and reflects the status of legislation, including proposed amendments at this date.