W-9 Form Canada
Updated on October 20, 2025
by Clark Stott
Published by
Reviewed by
Table of Contents
In Canada, you use a W-9 form if you are a US person for tax purposes and need to give your US taxpayer identification number (TIN) to a payer or bank.
What is a W-9 Form and when would someone in Canada actually use it?
A W-9 is a simple US form you hand to a requester so they have your US taxpayer identification number (TIN) and the right name details to issue information returns like 1099-NEC, 1099-MISC, 1099-INT, or 1099-DIV. It doesn’t get filed with the IRS.
You give it to the payer or bank that asked for it and they keep it on file.
When does a W-9 make sense in Canada?
If you’re a US person for tax purposes and someone needs your TIN. That includes US citizens, Green Card holders, and US entities, even if you live or work in Canada. Typical examples are a US company paying you for services performed from Toronto or Vancouver, or a Canadian financial institution asking for a W-9 as part of FATCA due diligence because you’re a US person with an account in Canada.
What goes on the form?
Your legal name, any business name, your US tax classification (individual, disregarded entity, corporation, partnership, etc.), your address, and your TIN. Individuals use an SSN or ITIN. Entities use an EIN. You also certify that you’re a US person and whether you’re subject to backup withholding. If you don’t have a US TIN yet, you’ll generally need to get one; otherwise the payer may withhold on certain US payments.
Do I use a W-9 in Canada or a W-8BEN instead?
Use Form W-9 if you’re a US person, and Form W-8BEN if you’re a non-US individual receiving US income.
- Use a W-9 if you’re a US person for tax purposes, regardless of where you live.
- Use a W-8BEN if you’re not a US person and you’re receiving US-source income as an individual.
- Use W-8BEN-E if you’re a non-US entity. Your status drives the choice, not your postal code.
A few quick scenarios to make it concrete:
- If you’re a US citizen in Montreal freelancing for a New York client, the client will likely ask for a W-9 with your SSN or ITIN.
- If you’re a Canadian citizen with no US status earning US dividends in a Canadian brokerage account, you’ll complete a W-8BEN so the payer applies treaty rates.
Running a US LLC from Canada that’s paid directly by a US platform? You’ll use a W-9 tied to the LLC’s tax classification and TIN. Form choice doesn’t follow your location. It follows whether you’re US or foreign for US tax purposes.
When should you refresh the form?
Update it if your name, entity classification, TIN, or address changes. W-9s don’t have a fixed expiry, but details should be current. W-8 forms are typically renewed on a schedule set by your bank or payer, often every three years or when facts change.
Who should complete a W-9 from Canada? Do I need an SSN or ITIN?
If you don’t have an SSN, you can apply for an ITIN using Form W-7 from Canada, often through an IRS acceptance agent.
The rule is simple: fill out a W-9 if you are a US person for tax purposes, even if you live in Canada. That includes US citizens, Green Card holders, people who meet the US tax resident tests, and US entities like corporations, partnerships, and LLCs.
Do you need a US taxpayer number?
Yes. Individuals use an SSN or an ITIN if an SSN is not available. Entities use an EIN. If a single-member LLC is disregarded and the payment is really to you, give your personal SSN or ITIN.
Without a valid TIN, the payer may have to withhold 24% under backup withholding rules until you fix it.
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How do I fill out a W-9 from Canada?
You can complete it with a Canadian address using the Rev. March 2024 Form.
- Name
Enter your legal name exactly as it appears on your US tax records. If you use a business name or DBA, put it on the business name line. - Federal tax classification
Check the box that matches your status: Individual or sole proprietor, C corporation, S corporation, Partnership, Trust or estate, or LLC with the correct tax classification noted. If you are a disregarded single-member LLC paid directly, select Individual and use your personal TIN. - Address
Use the mailing address where you want tax forms sent. A Canadian address is fine. - TIN
Provide your SSN or ITIN for individuals, or EIN for entities. This is the key item the requester needs to issue 1099s or similar reports. - FATCA exemption (if it applies to you)
Most individuals leave this blank. Certain US financial institutions and exempt payees may use an exemption code. If you are unsure, you probably do not have one. - Certification and signature
Read the certification, sign, and date. You are confirming you are a US person, the number is correct, and whether you are subject to backup withholding.
What happens next?
Send the signed W-9 back to the requester that asked for it, not to the IRS.
Use a secure portal or encrypted delivery if available, and keep a PDF for your records.
📌 Remember: do not list a Canadian SIN in place of a US TIN, do not send a W-9 if you are not a US person, and do not ignore backup withholding notices if a payer flags a missing or incorrect number.
A Canadian company is asking me for a W-9, what should I do?
Start by confirming your tax status. If you’re a US person for tax purposes, give the company a W-9. That covers US citizens, Green Card holders, US tax residents, and US entities like corporations, partnerships, and LLCs.
If you’re not a US person, don’t send a W-9. Use W-8BEN (individual) or W-8BEN-E (entity) instead.
Why are Canadian banks and brokers so insistent?
Many are meeting FATCA obligations under the Canada-US IGA. If their records suggest you’re a US person, they’ll request a W-9 so they can capture your US taxpayer identification number (TIN) and report correctly. Send the W-9 only to the requester, not the IRS, and keep a secure copy for your files.
Do you need a US TIN to complete a W-9 from Canada?
Yes. Individuals use an SSN or ITIN. Entities use an EIN.
What mistakes trigger backup withholding or FATCA flags?
A handful of avoidable errors cause most problems:
- Mismatched name and TIN. If the name on your W-9 doesn’t match IRS records for that TIN, the payer can receive a B-notice and may have to withhold 24% in backup withholding until it’s fixed. Use your legal name exactly as it appears on US tax records and the correct SSN, ITIN, or EIN.
- Missing or invalid TIN. Leaving the TIN blank, using a placeholder, or entering a Canadian SIN instead of a US number can also trigger 24% backup withholding. If you don’t have a US TIN yet, apply for one and update the form promptly.
- Wrong form for your status. Submitting a W-9 when you’re not a US person, or a W-8 when you are, leads to the wrong withholding and incorrect reporting.
- Outdated or incomplete forms. Use the current W-9 Form. Complete all required fields, sign, and date. Refresh the form when your name, address, entity classification, or TIN changes.
- Sending the form to the wrong place. W-9s and W-8s go to the requester only. Don’t mail them to the IRS. Use a secure portal or encrypted delivery if offered.
FAQs
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Does giving a W-9 from Canada create a new US tax obligation for me?
No. A W-9 just tells the payer you’re a US person and gives your TIN for reporting; if you’re already a US person, the filing duty exists with or without the form.
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I don’t have an SSN; how do I get an ITIN from Canada, and what if the payer withholds 24%?
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I have a Canadian corporation owned by a US citizen, do I send W-9 or W-8BEN-E?
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Can I list a Canadian address and e-sign the W-9?
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My status changed (e.g. I gave up a Green Card), do I need to replace earlier W-9s?
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