ITIN application for Canadian property owners: Form W-7, the CAA path, and timing

Who this guide is for

This guide is written for the Canadian who needs an ITIN because of a Florida property transaction or holding, and specifically for three profiles. The first is the Canadian who has just purchased a Florida rental property and is preparing to file the first Form 1040-NR for the rental year. The second is the Canadian who is selling a Florida property and faces the FIRPTA 15 percent gross-sale withholding, where the path to recovering any over-withholding requires an ITIN on the closing-stage Form 8288-B and on the year-end 1040-NR. The third is the Canadian who is opening a US bank account, applying for a US LLC EIN, or applying for a DSCR loan, where the ITIN is part of the broader US presence that financing and operations require.

This guide is not the right place to start if you are eligible for a Social Security Number. Canadians who hold a US green card, who have worked in the US under TN status with a valid SSN, or who otherwise qualify for an SSN cannot apply for an ITIN. The SSN governs. ITIN applications from individuals eligible for an SSN are rejected. [4]

This guide is also not for Canadian corporations. A Canadian corporation that needs a US tax identifier applies for an Employer Identification Number (EIN) using Form SS-4. The EIN process is different from the ITIN process and is covered separately. [4]

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Section 1. Why a Canadian property owner needs an ITIN

The default US federal tax rule for non-residents is gross withholding at the source. A Canadian who collects 30,000 USD per year of gross rent from a Florida property, with no ITIN and no IRS election in place, is subject to 30 percent withholding on the full 30,000 USD under IRC § 1441. That is 9,000 USD withheld at the property-manager or tenant level, with no credit for the mortgage interest, property tax, insurance, repairs, or depreciation that the Canadian actually paid out. The cash deduction comes off the top, and there is no path to recover the over-withholding without filing a US tax return. Filing a US tax return without an ITIN is not possible. [11]

The escape from the 30 percent gross withholding is the IRC § 871(d) net election, made on a properly filed Form 1040-NR. The election treats the rental income as effectively connected with a US trade or business, which means it is taxed at graduated rates after deductions for mortgage interest, property tax, insurance, repairs, depreciation, and other operating expenses. On the same 30,000 USD of gross rent, after typical operating deductions and depreciation, the taxable result is often zero or negative in early years, and the federal tax is correspondingly small. But the election only works if the 1040-NR is filed, and the 1040-NR must have an ITIN on it to be a valid filing. The ITIN is the gating document. [11][12]

The same logic applies at sale. Under FIRPTA, the buyer of US real estate from a non-US person must withhold 15 percent of the gross sale price and remit it to the IRS at closing. On a 600,000 USD Florida sale by a Canadian, that is 90,000 USD withheld, regardless of the Canadian's actual gain or basis. The Canadian's path to recover the over-withholding is to file a Form 8288-B at or before closing requesting a reduced withholding amount tied to the actual expected tax, and to file a Form 1040-NR for the year of sale to compute the actual tax and request a refund. Both the 8288-B and the 1040-NR require an ITIN. The Canadian who arrives at the closing table without an ITIN forfeits the chance to apply for reduced withholding and waits for refund through the slower 1040-NR refund cycle. [10][11]

Verified factThe ITIN is a nine-digit IRS tax processing number issued to non-residents who must file a US tax return but are not eligible for a Social Security Number. ITINs begin with 9. The ITIN is for federal tax processing only; it does not authorize US work, confer immigration status, or qualify the holder for Social Security benefits or the Earned Income Tax Credit. [4]

Verified factStandard IRS ITIN processing time is approximately 7 weeks during the off-peak period (May 1 to January 14). During US tax season (January 15 to April 30), or for applications submitted from outside the US, processing typically extends to 9 to 11 weeks. Some practitioners report longer windows of 12 to 16 weeks during peak season. Apply at least 12 weeks before the date the ITIN is needed. [4]

For the Canadian property owner, the practical conclusion is that the ITIN is not a one-time annoyance to deal with at the year-end tax filing. It is the precondition for almost every cross-border tax mechanism that protects the Canadian from over-withholding. Apply early, before the first 1040-NR is due and well before any 8288-B is needed.

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Section 2. The three submission paths and which one Canadians actually use

The IRS recognizes three Form W-7 submission paths. Each one trades cost, speed, and document risk differently.

The first path is mail to the IRS Austin Service Center. The Canadian completes Form W-7, attaches the original passport (or a certified copy from the Canadian passport-issuing agency, not a notarized copy), attaches the relevant US tax return or exception documentation, and mails the package to the ITIN Operation address in Austin, Texas. The mailing address depends on whether a tax return is attached. Standard mailing to: Internal Revenue Service, Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. The IRS returns the original passport by mail to the address on Form W-7 line 2 within 60 days. The cost is the postage and courier fees plus the cost of being passport-less for two to three months. [4]

The second path is in-person at a US Taxpayer Assistance Center (TAC). The Canadian travels to a designated IRS TAC inside the US, presents the original passport in person, and files the W-7 package. The TAC authenticates the passport and returns it the same day. There are no TACs in Canada. The path requires a US trip specifically for the appointment, which adds travel cost and friction that exceeds the alternative for almost all Canadians. [4]

The third path is through a Canada-based Certifying Acceptance Agent (CAA). A CAA is an individual or entity authorized by the IRS under written agreement to verify identity and foreign-status documents on behalf of applicants. The Canadian meets the CAA in person or virtually (provided the original document is in the CAA's physical possession at the time of certification), the CAA reviews and certifies the original passport, the CAA prepares Form W-7 (COA), the Certificate of Accuracy, and submits the package to the IRS. The original passport stays in Canada and is returned to the applicant the same day. Typical CAA fees in Canada are 350 to 500 CAD per applicant, plus courier fees to deliver the package to the IRS. The IRS does not charge a fee for the application itself. [3][7][8]

Verified factEffective January 19, 2024, the IRS lifted the moratorium on the Acceptance Agent Program and resumed accepting new CAA applications. The current CAA program permits authorized agents to verify primary applicant passports on behalf of the IRS, eliminating the need to mail original documents to Austin. [13]

Verified factA CAA is authorized to authenticate all identification documents for primary and secondary applicants except foreign military identification cards. For dependents, CAAs can authenticate the passport and civil birth certificate, but must mail original or certified copies of all other dependent documents directly to the IRS. [3]

OpinionFor a Canadian property owner, the CAA path is almost always the right choice. The 350 to 500 CAD fee is materially less than the cost of being without a passport for two to three months, and the rejection risk on a self-prepared mailed package is meaningfully higher than on a CAA-prepared package. The IRS publishes a list of CAAs in Canada at https://www.irs.gov/individuals/international-taxpayers/acceptance-agents-canada with offices typically in Toronto, Mississauga, Calgary, Vancouver, and Montreal. Choose a CAA who handles cross-border real estate files routinely; the W-7 reason-code selection and the exception documentation for FIRPTA or rental income files require US-tax familiarity that not every Canadian CPA practice has.

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Section 3. Form W-7 line by line: what Canadians get wrong

The W-7 is a one-page form. Most rejections come from a small set of recurring errors. The list below covers the lines that matter most for a Canadian property owner.

The form opens with two boxes at the top: "Apply for a new ITIN" and "Renew an existing ITIN." Most Canadian property owners are first-time applicants and check the first box. ITIN renewals apply when an existing ITIN was assigned but has not been used on a tax return for three consecutive years; the IRS deactivates unused ITINs and the holder must renew before filing again. [4]

The most error-prone field is the Reason for submitting Form W-7 section. This is a multiple-choice list (a) through (h). The wrong reason code is the single most common rejection cause among Canadians.

For a Canadian non-resident filing a Form 1040-NR to report Florida rental income (with the IRC § 871(d) election), the reason code is (b), Nonresident alien filing a U.S. federal tax return. The 1040-NR is attached to the W-7. [4][6]

For a Canadian who needs the ITIN to claim US-Canada treaty benefits at source (for example, on US dividend income or US partnership distributions), the reason code is (h), Other with Exception 1(a) cited, no 1040-NR required. [6]

For a Canadian selling US real estate and applying for the ITIN in connection with a Form 8288-B (FIRPTA withholding certificate), the reason code is (h), Other with Exception 4 cited. The 8288-B is attached as the supporting documentation. [4][10]

For a Canadian listed as a partner in a US partnership or LLC that files a US tax return (the partnership reports the partner's share of US-source income), the reason code is (b) with the partner's K-1 and partnership return as supporting documentation. As of June 1, 2026, CAAs filing Form W-7 for clients claiming Exception 1(a) Partnership must include a copy of the portion of the partnership or LLC agreement showing the partnership's name, EIN, and the applicant's name and signature. [13]

The identification documents field requires line-item entry for each document presented. The IRS accepts 13 categories of supporting documents, but a valid unexpired Canadian passport satisfies both identity and foreign-status requirements as a single document. The passport is the right choice for almost every Canadian applicant. Notarized copies are not accepted. Only original passports or certified copies issued by Passport Canada are accepted. A CAA verifies the original in person and returns it; the CAA's certification (Form W-7 COA) is what travels to the IRS, not the passport itself. [4][9]

The name on Form W-7 must match the passport exactly. A Canadian who is "Jean François Dupuis" on the passport but writes "JF Dupuis" on the W-7 is an applicant whose application is held for review and possibly rejected. The same logic applies to the spelling of the city of birth, the country of birth, and the home address. The mismatch is the second most common rejection reason after the wrong reason code. [6][9]

The mailing address on line 2 is where the IRS will return the assigned ITIN (CP565 notice) and any rejected supporting documents. A Canadian home address in CAD or QC works fine; the IRS mails internationally. The applicant who lists a US mailing address that they do not actually monitor will miss the CP565 entirely and may be unable to confirm the ITIN before the next tax filing. [4]

The signature is required. Unsigned W-7s are auto-rejected. The CAA does not sign on the applicant's behalf; the applicant signs. [9]

Verified factFor first-time Canadian applicants whose primary purpose is filing a US federal tax return (Form 1040-NR), Form W-7 must be submitted with the tax return attached. The IRS will not assign an ITIN before the taxpayer files a valid US tax return unless the applicant qualifies for one of the five published exceptions (Exception 1(a), 1(b), 2, 3, 4, or 5). [4][9]

Verified factEffective June 1, 2026, CAAs submitting Form W-7 applications for clients claiming Exception 1(a) Partnership must include a copy of the portion of the partnership or LLC agreement displaying the partnership's name, employer identification number (EIN), and the applicant's name and signature, per Publication 1915 (Rev. 12-2025). [13]

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Section 4. Timing: when to apply and what to plan around

ITIN timing is rarely flexible. The constraints come from the tax calendar, not the applicant's preference. Plan the application backwards from the date the ITIN is needed.

For a Canadian filing a first 1040-NR for Florida rental income, the ITIN must be in hand before the 1040-NR is filed (or the W-7 must be submitted with the 1040-NR as a single package). The 1040-NR for non-resident aliens not employed in the US is due June 15 following the tax year, with a six-month automatic extension available via Form 4868 to December 15. [11] Targeting a June 15 filing means applying for the ITIN at the latest by mid-March, which is already inside US tax season and runs into the 9-to-11-week processing window. Applying in October of the prior year for a 1040-NR due the following June is the safer plan.

For a Canadian selling US real estate and applying for the ITIN with a Form 8288-B FIRPTA withholding certificate, the 8288-B is typically filed at or before closing, with the certificate ideally issued before closing so the buyer can withhold the reduced amount at the closing table rather than the full 15 percent. Practical timeline: apply for the ITIN and file the 8288-B together at least 90 days before closing. The IRS targets a 90-day turnaround on 8288-B applications, but in practice 4 to 6 months is common. The Canadian who is selling at a loss or near break-even and does not pre-file the 8288-B will see 15 percent of the gross sale price withheld and recover the over-withholding only after filing the year-end 1040-NR refund claim. [10]

For a Canadian opening a US bank account or applying for a DSCR loan, the ITIN is typically not required to open the bank account or to be approved for the DSCR loan, but it is required to file the year-end 1040-NR for the rental income that follows. Apply concurrently with the loan application; ITIN processing runs in parallel with the typical 21 to 45 day DSCR closing window and the 6-month seasoning period before any cash-out refinance.

Typical rangeStandard IRS processing time on a Form W-7 application from Canada in 2026: 7 to 11 weeks during the off-peak period (May 1 to January 14), 9 to 13 weeks during US tax season (January 15 to April 30). Some preparers report up to 16 weeks in extreme peak periods. Plan for the high end of the range. [4][6][7][8]

OpinionThe single most expensive ITIN timing mistake is to apply too late and miss the 1040-NR filing deadline. The IRS may deny rental-expense deductions on a 1040-NR filed more than 16 months after the original due date, which converts the 30 percent gross withholding into the actual tax bill regardless of the borrower's actual net income. On a property generating 30,000 USD of gross rent with 25,000 USD of legitimate deductions, the difference between a timely-filed return and a late-filed return is a tax liability of roughly 9,000 USD versus near-zero. The ITIN is the gating document for the timely filing. Apply early. [11]

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Section 5. The Canadian and US sides: what changes once the ITIN is assigned

Receiving the CP565 notice with the assigned nine-digit ITIN is the start of the cross-border tax compliance process, not the end. The table below maps what changes on each side once the ITIN is in hand.

Topic	Federal US	State (Florida)	Federal Canada	Provincial (Quebec reference)
Annual filing	Form 1040-NR for the rental year, with IRC § 871(d) election attached. The ITIN appears on every page of the return and on every supporting form. [11]	No state income tax.	Worldwide income; rental income reportable on T1 with foreign tax credit for US tax paid. The CRA Individual Tax Number (ITN) is separate and not automatically replaced by the ITIN. [14]	TP-1 for Quebec residents reflects the same rental income, with foreign tax credit on TP-772.1.
Withholding mechanism	Form W-8ECI provided to the property manager or tenant to stop the 30 percent gross withholding. ITIN goes on the W-8ECI. Without the ITIN, the W-8ECI is incomplete and the 30 percent withholding continues. [11][12]	Not applicable	Not applicable	Same federal framework
Sale of property	Form 8288-B filed at closing with the ITIN to request reduced FIRPTA withholding. Year-end 1040-NR filed with ITIN to compute actual tax and claim refund of over-withheld amounts. [10]	Florida documentary stamp tax on the deed at sale (independent of FIRPTA, paid by the seller).	Capital gain reported on Canadian return at adjusted cost base versus proceeds of disposition (in CAD at acquisition and disposition exchange rates). Foreign tax credit for US tax paid.	Same federal framework
Banking	ITIN can be used to open a US-domiciled bank account at most cross-border-friendly banks (RBC Bank, BMO Harris, Desjardins Bank, TD Bank, Natbank). Some banks accept SSN only; confirm before applying.	Not applicable	T1135 reporting if specified-foreign-property cost amount exceeds CAD 100,000. ITIN is for US filings only and does not appear on T1135. [15]	Same federal framework
Form 1099 reporting	Property managers and US payers may issue Form 1099-MISC or 1099-NEC reporting payments to the Canadian. The ITIN appears on the 1099 in lieu of an SSN. The Canadian reconciles the 1099 income to the 1040-NR.	Not applicable	Income on Canadian return is the gross rent in CAD at appropriate exchange rates; the 1099 is informational, not the controlling document for Canadian tax.	Same federal framework

The Canadian ITN is worth flagging. The CRA issues an ITN to non-residents who need a Canadian tax identifier and are not eligible for a SIN. A Canadian resident who already has a SIN does not need an ITN. A US resident who owns Canadian property and is a non-resident of Canada may need both a US SSN/ITIN for the US side and a CRA ITN for the Canadian side. The two numbers are separate; the IRS does not share the ITIN with the CRA, and the CRA does not share the SIN or ITN with the IRS. The Canadian property owner who is a Canadian resident generally needs only the US ITIN for the cross-border package. [14]

Verified factA Canadian who collects rental income from US real property without an ITIN and without an effective IRC § 871(d) election in place is subject to 30 percent withholding on the gross rent under IRC § 1441, with no deduction for mortgage interest, taxes, insurance, repairs, or depreciation. The election under IRC § 871(d) is made by attaching a statement to a properly filed Form 1040-NR, and the 1040-NR cannot be filed without an ITIN. [11][12]

Verified factThe CRA Individual Tax Number (ITN) is a nine-digit Canadian tax identifier for non-residents who need to file Canadian tax returns or claim treaty-based withholding waivers, and who are not eligible for a Canadian SIN. The ITN is separate from the IRS ITIN; a Canadian resident who already holds a SIN does not apply for an ITN. [14]

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Section 6. Worked example: Quebec resident applying for an ITIN before first rental tax year

This example walks one application end to end, with all dates aligned to the calendar year that follows a typical Florida rental purchase. It is illustrative.

A Quebec resident closes on a Tampa duplex in October 2025, with 25 percent down via a DSCR loan vested in a Florida LLC. The first rental income (one tenant per side, 2,100 USD per month each) starts in November 2025. The first US Form 1040-NR for the 2025 partial rental year is due June 15, 2026 (six-month auto-extension to December 15, 2026 is available).

Phase 1, ITIN application, November 2025

The Canadian retains a CAA based in Montreal who handles Florida rental files routinely.
CAA appointment in person, original Canadian passport reviewed and certified, Form W-7 completed under reason code (b), CAA Form W-7 (COA) prepared.
W-7 package mailed to IRS Austin Service Center. Estimated cost: 425 CAD CAA fee + 75 CAD courier = 500 CAD.
CAA returns the original passport at the end of the appointment.
Note: at this stage there is no 1040-NR yet because the tax year is not complete. The Canadian is using the W-7 with reason code (b) plus a "tax return to follow" plan, or alternatively the CAA may recommend filing the W-7 concurrently with the actual 1040-NR in early 2026.

Phase 1 (alternative), wait until tax filing, January 2026

The Canadian completes the 2025 tax year, prepares Form 1040-NR with the IRC § 871(d) election attached, and mails the W-7 + 1040-NR + CAA Form W-7 (COA) as a single package in January 2026.
This single-package approach is the IRS-preferred path and reduces document handling, but compresses the timeline because the package is mailed during US tax season.

Phase 2, IRS processing, January to April 2026

IRS standard processing during tax season: 9 to 11 weeks. Plan for 11 weeks.
The CAA can call the IRS ITIN Unit for status updates after 7 weeks if no notice has arrived.
CP565 notice arrives at the Quebec address in early April 2026 with the assigned ITIN.
The 1040-NR is processed concurrently. Any tax owed on the 2025 partial year (typically near zero after deductions) is assessed.

Phase 3, post-ITIN setup, April to June 2026

Form W-8ECI prepared and provided to the Florida property manager, with the ITIN populated, to stop 30 percent gross withholding going forward.
LLC's US bank account confirmed correctly linked to the Canadian's tax profile.
T1135 filing on the Canadian T1 reflects the cost amount of the Florida property.
Canadian T1 (and Quebec TP-1) for the 2025 tax year include the same rental income with the foreign tax credit for US tax paid (typically near zero in early year).

Total elapsed time from purchase to ITIN-in-hand: approximately 5 to 6 months.

OpinionThe single-package approach (W-7 + 1040-NR mailed together in January 2026) is the cleanest path for first-year Canadian rental files, but it means the Canadian operates the rental for two to three months in early 2026 before the IRS assigns the ITIN, during which any payments through a US property manager are technically still subject to the default 30 percent withholding. Most Florida property managers will hold the withholding pending the W-8ECI receipt; some will not. Confirm the property manager's policy before the first rental period, and consider applying in November of the year of acquisition under reason code (h) Exception 1(a) if the property manager will not hold withholding without an active W-8ECI.

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Section 7. Common mistakes Canadians make on the W-7 application

Each item below is a mistake we have seen repeatedly on Canadian W-7 applications. Each one is preventable.

Sending the original passport by mail to Austin. The passport disappears from Canada for 60 days minimum, and during US tax season the wait is typically longer. The CAA path is built precisely to avoid this. The CAA's certification (Form W-7 COA) is what the IRS reviews; the original passport never leaves Canada.

Picking the wrong reason code. Canadians who pick code (h) Other with Exception 1(a) when they should be picking code (b) for a 1040-NR filing are routinely rejected. The reason code drives whether the W-7 must be filed with a 1040-NR, an exception document, or both. Match the code to the actual filing context.

Submitting a W-7 with a notarized copy of the passport instead of the original or a certified copy. Notarized copies are not accepted by the IRS. A Canadian commissioner of oaths or notary public attestation is rejected. The two valid options are the original passport (mailed to Austin or presented to a CAA) or a certified copy issued by Passport Canada. [4][9]

Letting the name mismatch. "Jean François Dupuis" on the passport must be "Jean François Dupuis" on the W-7, on the 1040-NR, and on every other supporting document. Hyphens, accents, and middle names matter. Spelling-mismatch rejections are common.

Listing a US mailing address you do not actually monitor. The CP565 notice with the assigned ITIN is mailed once. A Canadian who lists a US LLC registered-agent address or a forwarding service that they check infrequently may miss the notice and be unable to confirm the ITIN in time for the tax filing.

Applying without a CAA when the deal is complex. A self-mailed W-7 with attached 1040-NR has a meaningfully higher rejection rate than a CAA-prepared package, particularly for first-time Canadian filers and for any applicant claiming an exception. The 425 CAD CAA fee saves the Canadian from re-preparing and re-mailing the entire package three months later.

Forgetting that ITINs deactivate after three years of non-use. A Canadian who obtained an ITIN in 2020 for a one-time FIRPTA filing and has not filed a 1040-NR since 2020 has an ITIN that has deactivated and must be renewed before the next 1040-NR is filed. Renewal uses the same Form W-7 with the renewal box checked and the expired ITIN entered in box 6e. [4]

Confusing ITIN with EIN. A Canadian who buys a Florida property in a single-member LLC needs an ITIN for themselves (for the 1040-NR) and an EIN for the LLC (for any banking or tax-reporting purposes the LLC requires). The two are separate applications: W-7 for the ITIN, SS-4 for the EIN. The EIN typically comes back faster (often same-day if applied for online). Do not skip either. [4]

Applying for an ITIN when you are SSN-eligible. A Canadian who has worked in the US under TN status with an SSN, or who holds a green card, cannot apply for an ITIN even if they have not used the SSN in years. The SSN is the lifetime identifier and governs. Confirm SSN eligibility before applying for an ITIN; CAAs are required to assess this before submitting. [4]

Forgetting the partnership exception update of June 1, 2026. If the W-7 application is being filed under Exception 1(a) Partnership (the applicant is a partner in a US partnership or LLC taxed as a partnership), as of June 1, 2026 the CAA must include a copy of the portion of the partnership or LLC agreement showing the partnership's name, EIN, and the applicant's name and signature. CAAs not yet aware of this update will see rejections. Confirm with the CAA. [13]

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Section 8. Action checklist: from decision to ITIN-in-hand

Each step assumes the prior steps are complete.

Confirm you need an ITIN. The decision flow is: Are you eligible for a US SSN? If yes, use the SSN, not an ITIN. If no, do you have a US tax filing requirement (1040-NR, 8288-B) or a treaty-benefits filing (W-8BEN with US-source income)? If yes, you need an ITIN.
Confirm you do not already have an active ITIN from a prior year. If you have one and it has deactivated (no use in three consecutive years), the application is a renewal, not a new ITIN.
Identify the right reason code for your specific filing. Most Florida property owners use code (b) for 1040-NR filings, code (h) with Exception 4 for FIRPTA 8288-B filings, or code (h) with Exception 1(a) for treaty-benefits or partnership filings.
Decide between the three submission paths. For almost all Canadians with a Florida property, the CAA path is the right choice.
Identify a CAA who handles cross-border real estate files. The IRS list of CAAs in Canada is at https://www.irs.gov/individuals/international-taxpayers/acceptance-agents-canada. Common practice locations are Toronto, Mississauga, Calgary, Vancouver, and Montreal.
Schedule the CAA appointment. Book early; CAA availability tightens during US tax season.
Bring the original Canadian passport (unexpired) to the appointment, plus any supporting documentation for the reason code (1040-NR draft, partnership agreement, 8288-B draft, etc.).
Sign Form W-7 in the CAA's presence. The CAA prepares and signs Form W-7 (COA).
Submit the package via courier to the IRS Austin Service Center. The CAA handles this.
Track the application. After 7 weeks, the CAA can call the IRS ITIN Unit for status updates if no notice has arrived.
Receive the CP565 notice with the assigned ITIN. Store it with your tax records.
Use the ITIN on Form 1040-NR, Form W-8ECI to the property manager, Form 8288-B at sale, and any other US tax filing.
Update your Canadian tax file: the ITIN does not appear on the T1, but the cross-border filing positions on the T1 (foreign tax credit, T1135) are now supported by the US filing trail tied to the ITIN.

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Section 9. Frequently asked questions

Can I apply for an ITIN before I have any US tax filing to attach? Generally no. The IRS will not assign an ITIN before a valid US tax return is filed, except in five specific exceptions. For Canadian property owners, the relevant exceptions are Exception 1(a) (passive income subject to treaty-reduced withholding, including partnership or LLC partner status) and Exception 4 (FIRPTA disposition). Most Canadians applying for the first time are filing concurrently with their first 1040-NR. [4][9]

Can my spouse and I share an ITIN? No. Each person needs their own ITIN. A Canadian couple jointly owning a Florida rental and filing 1040-NR returns each needs their own W-7 and their own ITIN, with two separate CAA fees.

Can I apply for the ITIN online? No. The IRS has no online W-7 submission for new applicants. Form W-7 must be submitted by mail to Austin, in person at a US TAC, or through a CAA. The fillable PDF version of Form W-7 can be completed digitally but must be printed and submitted with original or certified documents. [9]

How long does the ITIN last? An ITIN does not expire on a fixed date but deactivates if not used on a federal tax return for three consecutive years. Canadians who file a 1040-NR each year keep the ITIN active. Canadians who own a Florida property but do not generate enough income to require a 1040-NR every year may see the ITIN deactivate and need to renew before the next required filing. [4]

Can the CAA visit me virtually? Yes, several Canadian CAAs offer virtual identity verification provided the original passport is in the CAA's physical possession at the time of the appointment. The applicant typically mails or delivers the original passport to the CAA's office before the virtual appointment, the CAA verifies it on camera with the applicant present, and the original is mailed back the same day. The IRS does not accept verification of a certified copy obtained from a third-party notary; the original must be in the CAA's possession.

My passport expires in three months. Should I wait until renewal? Yes. Submit the W-7 with an unexpired passport. An expired passport at the time of CAA verification is not acceptable. If the passport will expire shortly, renew the passport first, then apply for the ITIN.

Can I use a Canadian provincial ID card or driver's license instead of a passport? Yes, but only as part of a two-document combination. A driver's license alone proves identity but not foreign status; a provincial ID alone is similar. The combination required is one identity document plus one foreign-status document, both certified by the issuing agency. The passport remains the simpler option because it satisfies both requirements as a single document. [4]

My CAA-prepared application was rejected. What now? The CP567 rejection notice cites the specific defect. The CAA reviews the rejection, corrects the defect, and resubmits. The applicant does not pay for a second IRS application (the IRS charges no fee for either submission), but the CAA may charge a re-submission fee depending on whether the defect was the applicant's or the CAA's responsibility. Common rejection causes: name mismatch with the passport, missing reason-code documentation, illegible passport copy. [4]

Can I get an EIN for my US LLC at the same time as my ITIN? Yes, and they are typically applied for in parallel. The EIN application is Form SS-4, can be filed online if the responsible party has an SSN/ITIN, by fax, or by mail. A Canadian without an existing SSN/ITIN must apply for the EIN by fax or mail; online SS-4 requires an SSN/ITIN of the responsible party. Some Canadians order the sequence as: form the LLC → apply for EIN (which can be obtained without an ITIN by fax) → apply for ITIN → file 1040-NR. [4]

Will having an ITIN affect my Canadian tax residency? No. The ITIN is for US tax processing only and does not affect residency under either US or Canadian rules. US tax residency is determined by the substantial presence test or green card test, not by holding an ITIN. Canadian tax residency is determined by ties to Canada under common-law tests applied by the CRA. [4]

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Section 10. Honest scope statement and what is not in this guide

This guide explains the ITIN application process as applied to a Canadian foreign-national investor or property owner with a Florida tax filing requirement. It is the process-and-paperwork reference; it is not a substitute for cross-border tax advice.

What is not in scope here:

The detailed mechanics of Form 1040-NR preparation, the IRC § 871(d) net election filing, and the cross-border foreign-tax-credit reconciliation. See the dedicated guides in chapter 03 (renting).
The detailed FIRPTA process, including Form 8288, 8288-A, 8288-B, the 15 percent withholding rule, and the path to a reduced-withholding certificate. See chapter 04 (sale).
The EIN application process for a US LLC owned by a Canadian. See chapter 01.8 (holding structure).
US estate tax planning for non-resident Canadians, which uses the same ITIN but engages a separate filing regime (Form 706-NA). See chapter 05 (succession).
The CRA Individual Tax Number (ITN) process for non-residents of Canada who need a Canadian tax identifier. The ITN is for non-resident filings to Canada and is separate from the IRS ITIN; see CRA's published guidance. [14]
Equivalent comparisons for Ontario, British Columbia, Alberta, and other Canadian provinces. The provincial layer in this guide uses Quebec as the reference; equivalent comparisons for other provinces are forthcoming.

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