If the recipient is an individual (other than a trust), enter the individual's social insurance number (SIN). For interest credited to a joint account, enter the SIN of only one of the individuals.

You have to make a reasonable effort to get the recipient's SIN. If you do not, you may be liable to a $100 penalty for each time you do not provide the SIN on a slip. However, when a person tells you that he or she does not have a SIN but is applying for one, make sure you complete and file the return before the filing deadline. If you have not received the recipient's SIN by the time you prepare the T5 slip, leave box 22 blank.

If the recipient is a trust, enter the trust account number.

If the recipient is a business (sole proprietor, partnership, or corporation), enter the recipient’s 15 character program account number in this area.

The program account number consists of three parts:

• the nine-digit business number (BN) identifies the business
• the two-letter program identifier identifies the type of program account
• the four-digit reference number identifies each account in a program that a business may have