Path: utzoo!censor!clunk!lsuc!dave
From: dave@lsuc.uucp (David Sherman)
Newsgroups: can.general
Subject: Re: SIN Number
Summary: Income Tax Act requires SIN
Message-ID: <1988Dec14.210723.1694@lsuc.uucp>
Date: 15 Dec 88 02:07:18 GMT
References: <302@idacom.UUCP> <723@apss.apss.ab.ca>
Distribution: can
Organization: Law Society of Upper Canada, Toronto
Lines: 37

In article <723@apss.apss.ab.ca>, jhp@apss.ab.ca (Herbert Presley) writes:
> 	Your SIN is your property, assigned to you for your lifetime, and there
> is no absolute compulsion to give it to anybody within the constrants mentioned
> above.
> 

Sorry, this is incorrect.  The Income Tax Act, as recently amended,
provides:

	162(6). Every individual who has failed to provide
	on request his Social Insurance Number to a person
	required under this Act or a regulation to make an
	information return requiring the individual's Social
	Insurance Number is, except where the Minister has
	waived the penalty, liable to a penalty of $100 for
	every failure, unless
		(a) an application by the individual for the
		assignment of a Social Insurance Number was
		made no later than 15 days following the request
		by the person; and
		(b) such Number was provided to the person
		within 15 days after receiving it.

The "information returns" which require the individual to supply
the SIN include, inter alia, the T4 return filed by employers,
and the T5 return filed by banks, stockbrokers and any other
institution paying interest on deposits.  (The requirement for
SIN's on T5's is in the Act, but Revenue Canada announced
two weeks ago that they will delay implementation of this
requirement until 1989.)

David Sherman
The Law Society of Upper Canada
Toronto
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