Не нашла такой информации, вопрос по Танжерин банку, такой запрос при открытии счета "There’s a bit of information we need to collect from you about your foreign tax obligations. We’re required to ask for this under Canadian tax regulations related to the Foreign Account Tax Compliance Act (FATCA) and the Common Reporting Standard (CRS).

Are you required to file a tax return in any country other than Canada?
Note: Individuals required to file a tax return in the U.S. include, but aren’t limited to, U.S. citizens (including individuals with dual citizenship) and individuals with U.S. resident status."

Еще сразу прислали письмо, там уже иначе "Are you required to file taxes outside of Canada?
We’re required to ask you this question under Canadian tax regulations related to the Foreign Account Tax Compliance Act (FATCA) and the Common Reporting Standard (CRS).
To provide your answer, please log in at tangerine.ca or call an Associate at 1-888-826-4374. You’ll be asked to list up to four foreign countries where you’re required to file taxes, including your Tax Identification Number(s), if applicable and available.
Please make sure you provide us with this tax residency information within 90 days. The Government will require us to report Clients whose information isn’t on file.
Thanks for taking care of this.

Это свой ИНН надо указывать или не надо если налоги в России не предполагается платить? Т.е. нет недвижимости в собственности и не работаешь в России?