Frequently Asked Questions About the Social Insurance Number Disclosure Regulations

The Frequently Asked Questions (FAQs) below are meant to provide Canadians and businesses with basic information about the Canada Revenue Agency’s regulations. FAQ’s have only been added for some regulations - the Social Insurance Number Disclosure Regulations (SOR/91-41) were selected based on the number of visits these regulations receive on the Justice Canada website.

What is the purpose of this regulation?

These regulations require that every individual who applies to the Minister to be registered pursuant to section 240 of the Excise Tax Act must disclose their Social Insurance Number (SIN).

What are the key elements of this regulation?

These regulations only include the requirement that an applicant must disclose their SIN when applying for GST/HST registration.

How does this regulation affect Canadian businesses?

Individuals operating a business as a sole proprietorship who are required to register with the Minister of National Revenue for purposes of the GST/HST must disclose their SIN number.

What is the timeline for implementation?

These regulations were registered in December of 1990 and have not been amended since.

Where can I get more information?

• Basic information on the GST/HST
• Video series: GST/HST Information for a New Small Business

For more information

• Cabinet Directive on Regulatory Management
• Red Tape Reduction Action Plan
• Canada–United States Regulatory Cooperation Council

To learn about upcoming or ongoing consultations on proposed federal regulations, visit the Canada Gazette and Consulting with Canadians websites.

Date modified:

2014-12-19