For Canadian residents paid by US clients, platforms or brokers, last checked October 30, 2026
W-8BEN for Canadians: How to Fill It Out
Asked for a W-8BEN by a US client, a freelance platform, a publishing or video platform, or a US broker? Here is every line explained from the IRS instructions, the treaty rates for Canada, and the cases where a different form is needed.
Quick answer
How do I fill out a W-8BEN as a Canadian?
Enter your name, citizenship and Canadian home address (no P.O. box), your Social Insurance Number on line 6a, your date of birth as MM-DD-YYYY, and "Canada" on line 9. Leave line 10 blank unless you are claiming a royalty rate or business profits, then sign and date it. Give it to the payer, not the IRS (IRS instructions). It is valid until the end of the third calendar year after you sign. US citizens give a W-9 instead, and businesses give a W-8BEN-E.
Line by line
From the Form W-8BEN and its instructions, current revision October 2021 (IRS).
| Line | What to enter | From the IRS instructions |
|---|---|---|
| 1. Name | Your own name, as the person who receives the income | "Enter your name." |
| 2. Country of citizenship | Canada, or your country of citizenship. A dual citizen enters the country where they are both a citizen and a resident | A US citizen does not use this form at all and gives a W-9 |
| 3. Permanent residence address | Your home address in Canada, the country where you are resident for income tax | No P.O. box, in-care-of address, bank address or mailing-only address |
| 4. Mailing address | Only if it differs from line 3 | |
| 5. US taxpayer identification number | Your SSN or ITIN if you have one; otherwise leave blank and use line 6a | A treaty claim needs either a US TIN on line 5 or a foreign TIN on line 6a |
| 6a. Foreign tax identifying number | Your 9-digit Social Insurance Number (SIN), Canada's tax identification number for individuals (OECD Canada TIN sheet) | Required if you hold an account at a US office of a financial institution and receive income reported on Form 1042-S |
| 6b. FTIN not legally required | Usually left blank by Canadian residents who have a Canadian tax number | Only for account holders not legally required to obtain an FTIN |
| 7. Reference number | Optional; any account or reference number the payer asks for | |
| 8. Date of birth | MM-DD-YYYY, for example 04-15-1956 | Required when documenting yourself as a holder of an account at a US office of a financial institution |
| 9. Treaty country | Canada | The country where you claim to be resident for treaty purposes |
| 10. Special rates and conditions | Only when needed (see below) | Not generally used for interest or ordinary dividends |
| Part III. Sign and date | Sign, date (MM-DD-YYYY) and print your name | An agent signing under a power of attorney attaches it and checks the capacity box |
Canada-US treaty rates on the W-8BEN
| Income from a US payer | Canada treaty rate | Treaty article | Line 10 needed? |
|---|---|---|---|
| Interest (general) | 0% | Article XI(1) | Generally no |
| Dividends from US companies (individuals) | 15% | Article X(2) | Generally no |
| Copyright royalties (literary, dramatic, musical or artistic works) | 0% | Article XII(3) | Yes |
| Computer software royalties | 0% (the copyright rate) | Article XII(3) | Yes |
| Film and television royalties | 10% | Article XII(2) | Yes |
| Patents and know-how | 0% | Article XII(3) | Yes |
| No W-8BEN on file | 30% (or backup withholding) |
Rates from IRS Tax Treaty Table 1; royalty exemptions in Article XII(3) of the treaty. The 5% dividend rate is for companies owning at least 10% of the voting stock, not individuals.
Which form do you need?
- W-8BEN: a Canadian resident individual who is not a US person.
- W-8BEN-E: a Canadian corporation or other entity. See W-8BEN-E or W-9 for a Canadian business.
- W-9: a US citizen or US resident, including a US citizen living in Canada.
- Form 8233 or W-4: pay for services you perform while in the US.
- W-8ECI: income connected with a US trade or business.
Common mistakes
- Putting a P.O. box or your bank's address on line 3
- Claiming a royalty rate without completing line 10
- Signing a W-9 when you are not a US person
- Forgetting to update the form within 30 days after moving to the US
- Letting a form expire: one signed in 2026 runs out after December 31, 2029
Freelancers and contractors
- Work done in Canada. Pay for services is sourced where the work is done (Publication 515). Work you do in Canada is generally not US-source income, so 30% withholding should not apply when the payer has your W-8BEN.
- Work done in the US. Days you work while in the US produce US-source income, and the form is Form 8233 or W-4, not the W-8BEN. The treaty and your days in the US then matter.
- Platforms. Freelance, publishing and video platforms ask for the W-8BEN in their tax settings. Use your own name, your Canadian address and Canada as your treaty country.
- Your Canadian return. Report the income on your Canadian return as usual. If any US tax was withheld, it may be claimed as a foreign tax credit in Canada or recovered from the IRS, depending on the facts.
Common questions
Who needs to fill out a W-8BEN in Canada?
A Canadian resident individual who is not a US citizen or US resident and who receives payments from a US payer or holds an account with a US financial institution. The payer asks for it to confirm you are not a US person and, where it applies, to give you the Canada-US treaty rate (IRS instructions). Businesses use Form W-8BEN-E instead.
Do Canadians pay US tax on freelance income from US clients?
Generally not if you do all the work in Canada. The IRS sources pay for personal services where the services are performed (Publication 515), so fees for work done in Canada are foreign-source income, and the 30% withholding applies to US-source income. The W-8BEN documents that you are a foreign person. Work you do while physically in the US is different and uses Form 8233 or W-4, not a W-8BEN.
What do I put on line 10 of the W-8BEN as a Canadian?
Often nothing. Line 10 is used only when the treaty rate depends on extra conditions. It is generally not needed for interest or ordinary dividends. It is needed for royalties, because the Canada treaty has different rates for different kinds of royalties: for example "Article XII, paragraph 3, 0% on copyright royalties". It is also needed if you claim business profits not attributable to a US permanent establishment, stating that and the article (IRS instructions).
What treaty rate applies to YouTube, book or software royalties paid to a Canadian?
The IRS treaty table lists Canada at 0% for copyright royalties and software, and 10% for film and television royalties (IRS Tax Treaty Table 1). Which category a platform's payment falls into is decided by the payer from the type of payment, so check the platform's own tax form guidance and keep your earnings statements.
How long is a W-8BEN valid?
Until the last day of the third calendar year after the year you sign it. A form signed in 2026 is good through December 31, 2029. If anything on it becomes incorrect, for example you move to the US, you must tell the payer within 30 days and give a new form (IRS instructions).
Do I need a US SSN or ITIN for a W-8BEN?
Not usually. To claim a treaty rate you give either a US taxpayer identification number on line 5 or your foreign tax identifying number on line 6a (IRS instructions). For a Canadian resident individual that is the Social Insurance Number, which Canada lists as its tax identification number for individuals (OECD Canada TIN sheet). Most Canadians use line 6a.
Should I give a W-9 instead?
Only if you are a US person: a US citizen (even living in Canada), a green card holder, or someone who meets the substantial presence test. The instructions say that if you meet the substantial presence test you must notify the payer within 30 days and provide a W-9. Check your days with our substantial presence test calculator.
Do I need a W-8BEN for a US brokerage account?
Yes. It tells the broker you are an exempt foreign person, which avoids US information reporting and backup withholding on your sale proceeds, and the treaty claim on line 9 gives you the 15% rate on US dividends instead of 30% (IRS instructions, Treaty Table 1).
Do I send the W-8BEN to the IRS?
No. You give it to the payer, platform or financial institution that asked for it. Each payer needs its own form.
Sources
Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.
- IRS: Form W-8BEN (Rev. October 2021)
- IRS: Instructions for Form W-8BEN (Rev. October 2021)
- IRS: About Form W-8BEN
- IRS: Tax Treaty Table 1, withholding rates by country (Canada)
- IRS: Canada-US income tax treaty and protocols
- IRS: Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
- OECD: Canada, information on tax identification numbers (AEOI portal)
Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated October 30, 2026. This page is general information, not tax or legal advice for your situation.
Related guides: W-8BEN-E or W-9 for a business, Substantial presence test calculator, Form 1040-NR, Form 8840 for snowbirds.
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