30 May 1990 Ministerial Correspondence 90M05014 F - Requirement to Obtain SIN for Person under 18

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.

19(1)

May 30, 1990

Dear Sirs:

Re: Requirement to obtain a Social Insurance Number for Individual under 18 Years

This is in reply to your letter dated May 7, 1990 wherein you requested information regarding the Department's administrative position in the application of subsection 162(6) of the Act to dependants under 19 years of age.

While all individuals are required to provide their social insurance number to a person required under the Act or a regulation to make an information return requiring such a number, it is the Department's administrative practice that individuals under 18 years of age are not required to do so if their total income for the year is $2,500 or less.

We enclose a copy of Information Circular 82-2R which outlines this position in paragraph 11.

Yours truly,

for Director Business and General Division Specialty Rulings DirectorateLegislative and Intergovernmental  Affairs Branch