2 November 2005 External T.I. 2005-0148331E5 - Disclosure of Social Insurance Number

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.

Principal Issues: Can a municipality disclose the SIN of nurses employed by the municipality to a nurses labour association pursuant to a negotiated term of a collective agreement?

Position: No

Reasons: The SIN can only be disclosed or communicated in the circumstances outlined in subsections 237(3) and (4) or upon express written consent of the individual assigned the number.

XXXXXXXXXX 2005-014833
B. J. Skulski
November 2, 2005

Dear XXXXXXXXXX,

Re: Disclosure of Social Insurance Number

This is in reply to your letter of August 23, 2005, wherein you requested information concerning the disclosure of a Social Insurance Number. Specifically you have asked whether XXXXXXXXXX would be permitted to disclose the Social Insurance Number ("SIN") of nurses employed to the XXXXXXXXXX in accordance with the provision of a collective agreement relating to the remittance of dues.

While the assignment of the SIN is governed by subsection 138(3) of the Employment Insurance Act, its production is also required under the Income Tax Act (the "Act"). A person making a remuneration payment described in 153(1) of the Act to an individual is required by regulation 200(1) of the Income Tax Regulations to make an information return to the CRA in respect of such payment to the individual. In this regard, paragraph 237(1.1)(a) of the Act requires the individual to provide his or her SIN to the person required to file the information return.

Pursuant to paragraph 237(2)(a) of the Act the person filing the information return in respect of an individual is required to make a reasonable effort to obtain his or her SIN; moreover, subsection 162(6) of the Act renders the individual liable to a penalty for failing to provide the number upon request. However, once the number is so provided, the person required to make the information return is governed by the disclosure constrictions of paragraph 237(2)(b) of the Act. Accordingly, the SIN is not to be knowingly used, communicated, or allowed to be communicated except as otherwise required or authorized under the Act or as consented in writing by the individual.

Subsections 237(3) and (4) of the Act provide for the disclosure or communication of the SIN in the particular circumstances outlined in those subsections. However, neither of the foregoing subsections extends to the disclosure of the SIN to a union in the circumstances you have described. In this respect, unauthorized disclosure constitutes an offence under subsection 239(2.3) of the Act, and upon conviction could result in a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or both.

We trust this information meets your needs.

Yours truly,

Phil Jolie
Director
Business and Partnerships Division
Income Tax Rulings Directorate
Policy and Planning Branch