Section 237

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...

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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...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 148 - Subsection 148(9) - Proceeds of 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...

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