Box 12 – Recipient identification number
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Box 12 – Recipient identification number
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 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 SIN by the time you prepare the T5008 slip, leave box 12 blank.
For more information on your obligation to privide a valid SIN, see Failure to provide a social insurance number (SIN) on a return.
Note
If you are reporting a transaction made in trust to an institution for an individual (for example, a payment made to the trustee of a self-directed RRSP), do not enter the individual's SIN in box 12.
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