Disclaimer: All non-resident individuals or business entities who have gains from disposition of property, including digital assets, and who are required to notify the Canada Revenue Agency (CRA) are required to have a Canadian taxation number, as follows: (a) if you are a former resident of Canada, this taxation number is your Social Insurance Number (SIN); (b) if you do not have a SIN but previously filed a Canadian income tax return, you may have been assigned a Temporary Tax Number (TTN) or an Individual Tax Number (ITN); (c) if you are a business entity, you must have a Business Number (BN); (d) if you are a Trust, you may have been assigned a Trust account number, or a special account number will be allocated in the name of the trust.

If you had a SIN but don't remember it, please ensure you state this on the notification form along with your date of birth, your complete legal name, and the address you lived at in Canada prior to emigrating.If you do not have a Canadian SIN, TTN, or ITN you should complete Form T1261, Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents, and send it to CRA as soon as possible.If you do not have a BN, you must obtain one.

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