Subsection 237(1) - Social Insurance Number
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.
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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|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
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...