If the recipient is an individual (other than a trust), enter the individual's social insurance number (SIN). When you report the disposition of a jointly owned security, enter only the SIN of the first individual you identified as a recipient.

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 they do 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 SIN by the time you prepare the T5008 slip, leave box 12 blank.

For more information on your obligation to provide a valid SIN, see Failure to provide a social insurance number (SIN) on a return.

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

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

The program account number consists of three parts:

• the nine-digit BN number 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