Identification numbers for waiver application forms
Corporations
Corporations need to have a business number (BN) in order to complete Form R105, Regulation 105 Waiver Application. You should apply for a BN before you send us these forms.
If you do not have time to apply for a BN before submitting Form R105, attach Form RC1: Request for a Business Number (BN) and any supporting documents to the back of the R105 form.
Individuals
To avoid delays in processing your waiver application, you should have a social insurance number (SIN) or an individual tax number (ITN) before you complete either of the following forms:
• R105, Regulation 105 Waiver Application
• R102-R, Regulation 102 Waiver Application
If you do not have a SIN or an ITN and are unable to obtain a SIN, you will need to apply for an ITN before submitting your waiver request. Please follow the instructions at Applying for an Individual Taxation Number to prepare your ITN application. To avoid delays, the ITN application must be sent by mail separately from the waiver request and should be sent in advance. Note that the ITN application cannot be sent via any electronic means and must be submitted by mail to the mailing address in the application instructions.
If we receive your waiver request form and it does not have a valid SIN or ITN, there will be delays in processing your application.
Send your waiver form and all required attachments separately from your ITN application to the International Waivers Centre of Expertise that serves the area where you will provide your services.