1. GENERAL INFORMATION

• According to specific Brazilian Fiscal legislation (I.N. N ° 461, from 18/October/2004, from the the Federal Revenue and Customs Secretariat/Secretaria da Receita Federal), the applications, alterations, cancellations or corrections of individual data of citizens living permanently abroad must be done through the Individual Taxpayer Registration Form/ Ficha de Cadastro de Pessoa Física - FCPF , which can be downloaded from the official website of the Federal Revenue and Customs Secretariat/Secretaria da Receita Federal: www.receita.fazenda.gov.br .
• The Federal Revenue and Customs Secretariat website ( www.receita.fazenda.gov.br ) offers information in Portuguese, English and Spanish. In English click on "Issuance of Individual Taxpayer Registry (CPF) for Non-Residents".
• The Consulate General of Brazil in Toronto only receives and forwards the applications to the Federal Revenue and Customs Secretariat, which is responsible for their processing.
• For further information, the Federal Revenue and Customs Secretariat/Secretaria da Receita Federal also offers  e-mail and telephone numbers:

HELP-DESK:

Federal Revenue and Customs Secretariat/Secretaria da Receita Federal: http://www.receita.fazenda.gov.br
cpf.residente.exterior@receita.fazenda.gov.br

Service for Non-Resident Taxpayers: 55 61 3412-4116  or 55 61 3412-4100

Receitafone/Fiscalphone: in Brazil : 146  and abroad: 55 78 300 78 300

2. REQUIREMENTS

• The applicants must submit the following documents:

Documents

a) Two valid identification documents; one of them must mandatorily contain the applicant's parents' full names;
b) A photocopy of each document duly authenticated by the Consulate General.

Form

a) Fill up, date and sign the Ficha de Cadastro de Pessoa Físcica - FCPF/Fiscal Registry Form , to be downloaded from the official website of the Federal Fiscal Secretariat/Secretaria da Receita Federal: http://www.receita.fazenda.gov.br/Aplicacoes/ATCTA/CpfEstrangeiro/fcpf.asp