Subsection 237(1) - Social Insurance Number
Administrative Policy
9 August 1994 Internal T.I. 9414986 - SOCIAL INSURANCE NUMBER REQUIREMENT
A T-5 showing investment income resulting from the investment of family allowance payments and child tax benefits should contain the Social...
88 C.R. -"Tax Reform and Administration"
The expanded s. 237(1) covers an individual who is not taxable, but who nevertheless files a return in order to obtain tax credits.
Subsection 237(1.1)
Administrative Policy
9 July 2012 External T.I. 2012-0438751E5 F - Police d'assurance-vie
Does the taxpayer have to provide the taxpayer's social insurance number to the insurer if an amount must be included in the taxpayer's income...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 148 - Subsection 148(9) - Proceeds of the Disposition | proceeds of disposition arise when policy settled and are calculated by insurer | 147 |
Subsection 237(2) - Number required in information returns
Administrative Policy
13 July 1992 T.I. 921775 (March 1993 Access Letter, p. 84, ¶C220-030)
Discussion whether the use of an employee's SIN No. internally for human resource purposes or for pension purposes would give rise to an offence...