Section 237

Subsection 237(1) - Social Insurance Number

Administrative Policy

9 August 1994 Memorandum 941498 (C.T.O. "Social Insurance Number Requirement")

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88 C.R. -"Tax Reform and Administration"

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Subsection 237(2) - Number required in information returns

Administrative Policy

13 July 1992 T.I. 921775 (March 1993 Access Letter, p. 84, ¶C220-030)

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IC 82-2R2 "Social Insurance Number Legislation that Relates to the Preparation of Information Slips"