Non-Residents & Tax Waiver
- A Non-Resident filing an application to waive or reduce Canadian withholding tax must have an Individual Tax Number (ITN) or a Social Insurance Number (SIN). An ITN is a nine-digit number issued to non-residents who need an identification number and are not eligible to obtain a Social Insurance Number.
- If the non-resident receives a tax waiver the ITN must be provided to the Faculty/Department who will forward the number to Payroll Operations.
- The University is required to report the ITN on the T4A-NR.
Applying for a Tax Waiver
Tax Waiver requests must be applied for 30 days prior to the date of the services provided in Canada and/or payment.
Non-residents must download and complete the following two application forms:
Individuals with questions regarding waivers should call the Canadian Revenue Agency's Individual income tax and trust enquiries toll free number at 1-800-959-8281.