Set up and manage recipient information
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If you are a payer or an issuer, you are responsible for getting one of the following designated numbers from the recipient:
- Social Insurance Number (SIN)
- Business
number (BN) - Trust account
number
On this page
- Who should provide you with their SIN, BN or trust account number
- What if you do not receive the SIN from the recipient
- After receiving the SIN, BN or trust account number
- References
Who should provide you with their SIN, BN or trust account number
Recipients must obtain and provide the 9-digit number known as a SIN when requested by the payer or the issuer in Canada. Service Canada is responsible for issuing SINs.
A temporary SIN is issued to visitors, permit holders, refugees, and temporary workers who are legally entitled to work in Canada. These numbers begin with a 9 and have an expiry date.
Learn more on the recipient's responsibilities to obtain a SIN from Employment and Social Development Canada (ESDC): Who needs a Social Insurance Number (SIN)
When can a BN be provided instead of a SIN
If the recipient is an individual (for example, a self-employed worker) and has a business number (BN), a BN can be provided for the following slips:
When can a trust account number be provided instead of a SIN or a BN
If the recipient is a trust and has a trust account number instead of a BN, a trust account number can be be provided.
What if you do not receive the SIN from the recipient
If the recipient does not give you their SIN, you need to:
- Get the BN or trust account number from the recipient (if applicable)
- Show that you made a reasonable effort to get the SIN, BN or trust account number
Example of what is a reasonable effort
After asking the recipient for their SIN many times, you decided to contact them in writing to request their SIN. You made notes of the dates you asked for the SIN verbally, and kept copies of any written requests.
- Suggest to the recipient to contact Service Canada and consult Who needs a SIN
Penalties
Payer and issuer
A $100 penalty may apply if the payer or issuer fails to show reasonable attempts to obtain a SIN, BN or trust account number.
Recipient
A $100 penalty may apply if the recipient fails to provide their SIN, BN or trust account number when required unless the recipient applies for one of them within 15 days of the request, and they provide it to the payer within 15 days of receiving it.
After receiving the SIN, BN or trust account number
Make sure the recipient gives you their correct name and SIN, BN or trust account number (if applicable).
You may ask for other types of identification, such as a birth certificate or a certificate of citizenship or permanent residence, before finalizing their service contract.
An incorrect SIN can affect a recipient's future Canada Pension Plan benefits if their record of earnings is not accurate.
What to do when a recipient dies
When a recipient dies, you should include the following SIN when filling out the slip:
Slips filled out for the year in which the recipient died.
- You must include the SIN of the deceased recipient.
- If the slips are for funds distributed out of an estate, you must include the SIN of each beneficiary.
Slips filled out after the year in which the recipient died
You do not need to include the SIN of the deceased recipient.
What if the recipient has a SIN beginning with a "9"
SINs beginning with a "9" are valid only until the expiry date shown on the Immigration, Refugees and Citizenship Canada document authorizing the recipient to work in Canada. You must see the recipient’s existing immigration document authorizing them to work in Canada (for example, work permit, study permit) and verify that it has not expired.
If the immigration document has expired, ask the recipient to contact Immigration, Refugees and Citizenship Canada to get a valid document. You can advise the recipient to consult, What to do if your temporary SIN expires.
Learn more about hiring or extending the work of temporary foreign workers from the IRCC: Hire foreign workers
References
Legislation
- ITA: 162(5)
- Failure to provide information on form
- ITA: 162(6)
- Failure to provide designated number when requested
- ITA: 230(1)
- Books and records
- ITA: 237(1)
- Social Insurance Number – Recipient’s responsibilities
- ITA: 237(1.1) and (1.2)
- Production and definition of a designated number
- ITA: 237(2)
- Number required in information returns - Payer's and Issuer's responsibilities
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