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CSA TRAVEL INFORMATION GUIDE
5. Passport
- Either a birth certificate or Canadian citizenship card is required to apply for
your replacement passport.
6. Social Insurance Number (SIN)
- Your birth certificate is required to apply for your
replacement Social Insurance Number (SIN) card.
To locate the contact information of federal and provincial offices that provide identity documents,
log on to your computer and visit the following website:
http://www.servicecanada.gc.ca/en/
lifeevents/wallet.shtml
Lottery and Gambling Winnings
While lottery and gambling winnings are not taxable in Canada, they are a taxable form of income in
the United States.
While in some states the minimum age is 21 – not 18 years old – to purchase and/or claim a prize,
there is no general restriction on only U.S. citizens or lawful permanent residents being able to claim
a prize.
Depending on the amount of your winnings, a 30% withholding tax may – or may not – be retained
when your prize/winnings are received and remitted to the U.S. Internal Revenue Service (IRS).
Depending on the state, there may be a further withholding for local state income tax purposes.
If you are not a U.S. resident, such as a Canadian visiting the United States on a temporary basis,
you may be able to recover some or all of the withholding tax amount on your winnings for the past
three year period.
Typical activities that you may recover withholding tax on winnings for include:
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Dog/horse wagering
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Game show winnings
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Gaming tournaments (e.g. poker, blackjack, etc)
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Keno
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Lottery winning
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Slot machines
When filing for a possible refund from the IRS, as you may deduct any losses from your winnings to
result in a “net winnings” amount, it is suggested that you always obtain and use a “player’s card”
from the gambling establishment for all betting transactions. At the end of your visit, you can request
a print-out of your activities against your player’s card number to submit with your IRS refund claim
to substantiate your net winnings.
Making a Claim
In order to make a claim with the IRS for a possible refund of all or part of your winnings, you will
need to obtain a U.S. Individual Taxpayer Identification Number (ITIN) since you will not have a U.S.
social security number.
A formal application must be made to the IRS to be issued an ITIN along with supporting certified
(notarized) identity documents.
It will be necessary to also submit, with your formal U.S. income tax return, IRS form 1042-S which
you will receive from the casino or other gambling establishment.