Faculty and Staff

Non-Residents and 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.

Questions

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.