Box 22 – Recipient identification number
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Box 22 – Recipient identification number
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.
Note
If you are reporting a payment made in trust to an institution for an individual (for example, a payment of interest made to the trustee of a self-directed RRSP), do not enter the individual's SIN in box 22.
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 business number (BN) or account number, if available.
- Date modified:
- 2016-01-07