Amazon sellers, YouTube creators, KDP authors, and US property owners — if you earn US-source income, the IRS keeps 30% unless you have an ITIN. Here is everything you need to know to apply, claim the Canada-US treaty rate, and keep your money.
Apply Now — Only $99 →Canadian residents who earn US-source income need a US ITIN to claim Canada-US tax treaty benefits and stop the default 30% IRS withholding. With an ITIN and Form W-8BEN, Amazon KDP and YouTube royalties are withheld at 0%, dividends at 15%, and business profits at 0%. Apply 100% online through an IRS Certified Acceptance Agent — no passport mailing — in 7–10 weeks for $99.
The IRS applies a default 30% withholding tax on US-source income paid to all non-US persons. Canada has one of the most generous tax treaties with the US — but that treaty only applies when you submit Form W-8BEN to your payer with a valid US ITIN. Without it, platforms like Amazon, Google, and your US broker are legally required to keep 30% of every payment.
Canadians earning the following US-source income need an ITIN:
IRS Certified Acceptance Agent. No passport mailing. 100% online. Processed in 7–10 weeks.
Apply for Your ITIN — $99 →Canada and the US have had a comprehensive income tax treaty since 1980 (last updated 2007). It dramatically reduces withholding — but only when you submit Form W-8BEN with a valid US ITIN to your payer. The table below shows exactly how much you save.
| Income Type | Without ITIN (IRS Default) | With ITIN + W-8BEN (Treaty Rate) | Annual Saving |
|---|---|---|---|
| Dividends (general) | 30% | 15% | Save 15% every year |
| Dividends (25%+ ownership) | 30% | 5% | Save 25% every year |
| Royalties (Amazon KDP, copyright) | 30% | 0% | Save 30% every year |
| YouTube AdSense (royalties) | 30% | 0% | Save 30% every year |
| Business profits (no US office) | 30% | 0% | Save 30% every year |
| US rental income | 30% gross | Net income rate (much lower) | Significant savings |
| FIRPTA (US property sale) | 15% of gross price | File 1040-NR → recover overpaid | Recover tens of thousands |
Source: Canada-US Income Tax Convention, 1980 (amended 2007) — Articles X, XII, VII; IRS Publication 901.
Canadian Amazon FBA sellers receive payments from Amazon's US entity. Without an ITIN and Form W-8BEN on file, Amazon applies the default 30% IRS withholding to all US-source payments. Submit your ITIN on W-8BEN and your withholding drops to 0% under the Canada-US treaty Article VII (business profits — no US permanent establishment). On $50,000 annual Amazon revenue, that is $15,000 back in your pocket every year.
Canadian authors publishing on Amazon Kindle Direct Publishing earn royalties. Under the Canada-US treaty, royalties from copyrighted works are exempt from US withholding — but Amazon will not apply the 0% rate until you submit Form W-8BEN with a valid ITIN. Without it, Amazon deducts 30% from every book sale before paying you.
Google classifies YouTube AdSense income paid to non-US creators as royalties subject to US withholding. Without an ITIN, Google withholds 30% of all income generated from US viewers. With a valid ITIN on your Google tax profile, the Canada-US treaty reduces that to 0%. For a Canadian YouTuber earning $5,000/month from US viewers, that is $1,500 recovered every single month — $18,000 per year.
If you own a condo in Florida, an Airbnb in Arizona, or any US rental property, you must file Form 1040-NR (US Non-Resident Tax Return) every year. You cannot file without a US ITIN. Additionally, your US tenants or property managers are required to withhold 30% of rental gross payments unless you elect to be taxed on net income — which also requires an ITIN. Get your ITIN before your first rent cheque arrives.
When a Canadian sells US real estate, the buyer is required by law to withhold 15% of the gross sale price under FIRPTA (Foreign Investment in Real Property Tax Act). Real examples:
To recover over-withheld FIRPTA funds, you must file Form 1040-NR — which requires a US ITIN. Get your ITIN before you list the property, not after. Exception: $0 withholding if the sale price is under $300,000 AND the buyer uses it as their primary residence.
If you hold US stocks — Apple, Microsoft, Tesla, S&P 500 ETFs — through any Canadian brokerage (TD, RBC, Questrade, Wealthsimple), dividends are subject to 30% US withholding by default. Submit Form W-8BEN with your ITIN to your broker and the rate drops to 15% under the treaty. On $100,000 in annual US dividends, that is $15,000 you keep instead of giving to the IRS.
Shopify Payments, Etsy, ClickBank, Teachable, and most US payment platforms report income to the IRS and may withhold on payments to non-US payees who cannot provide tax documentation. An ITIN lets you submit Form W-8BEN, confirm your foreign status, and prevent unnecessary withholding on every payout.
No in-person visit. No passport mailing. IRS Certified Acceptance Agent. Serving all of Canada.
Start My Application — $99 →The safest and fastest way for Canadians to get a US ITIN is through an IRS Certified Acceptance Agent (CAA). A CAA is an individual or entity authorized by the IRS to certify your identity documents. ITIN Plus is an IRS-authorized CAA. With a CAA, you never mail your original passport to the US government.
Visit itinplus.com → click Apply Now → fill in your basic information. Takes about 3 minutes.
Upload a clear photo of your valid Canadian passport via the secure portal. If you have a supporting tax document (Amazon 1042-S, broker letter, Form 8288), upload that too.
Our IRS Certified Acceptance Agent reviews and certifies your identity documents — your original passport stays with you. We prepare Form W-7 with the correct ITIN reason code for your situation.
We submit your complete W-7 application package directly to the IRS. You receive confirmation immediately after submission.
The IRS mails your ITIN assignment notice (IRS Notice CP565) to your Canadian address in 7–10 weeks. We track your application and update you at every stage.
A valid Canadian passport is the only standalone document the IRS accepts to prove both identity and foreign status. Most Canadian applicants need nothing else.
Depending on your ITIN reason, you will also need one supporting document to show the IRS why you need an ITIN:
Form W-8BEN (Certificate of Foreign Status of Beneficial Owner for US Tax Withholding) is the form you give to US payers — Amazon, Google AdSense, your broker, Shopify — to confirm you are a foreign resident and to claim your Canada-US treaty rate.
Line 5 of Form W-8BEN asks for your US ITIN. Without an ITIN in that field, most payers will not apply the treaty rate — they default to 30%. With your ITIN filled in, the treaty rate is legally required.
Once your ITIN arrives, fill in Form W-8BEN as follows:
Submit the completed W-8BEN to each US payer separately. It is valid for 3 years before it must be renewed.
IRS processing times as of 2026:
The IRS does not expedite ITIN processing. The only way to avoid delays is to apply outside of peak season, use an IRS Certified Acceptance Agent to ensure your application is complete and error-free the first time, and use the correct ITIN reason code for your situation. A rejected or incomplete application starts the clock over.
| Provider | Price | IRS CAA? | Passport Mailing? |
|---|---|---|---|
| ITIN Plus | $99 Lowest Price | ✅ Yes | ❌ No |
| ITINSERVICES.com | $160 +61% more | ✅ Yes | ❌ No |
| ein-itin.com | $245 +148% more | ✅ Yes | ❌ No |
| Typical Canadian accountant | $300–$500 +300% more | Rarely | Sometimes |
All IRS Certified Acceptance Agents submit the same Form W-7 to the same IRS office. The service is identical — only the price differs. ITIN Plus offers the same IRS-authorized CAA process at $99.
Same IRS Certified Acceptance Agent service as firms charging $300+. 100% online. No hidden fees.
Apply Now — $99 →