Canada Pension Plan - Social Insurance Numbers

To Whom Does This Apply?

Summary

Under the Canada Pension Plan Act, an employee over the age of eighteen engaged in pensionable employment must produce his or her Social Insurance Number (SIN) card to the employer. The Canada Pension Plan - Social Insurance - Regulations specifies the manner in which a person may apply for a SIN card, and the duties of the employer with regard to the SIN. Under these regulations, you are required to obtain an employee's SIN, and if the employee fails to produce his card, you must report this within three days to Human Resources and Skills Development Canada.

The document Trust Account Division provides information on withholding, remitting and reporting requirements for Federal and Provincial Income Tax, the Canada Pension Plan and Employment Insurance.

If you require personal assistance, contact the Tax Service Office closest to you; a listing of the Tax Service Offices and Tax Centres is available from your local CBSC (see Business Window - Supplement in Related Links) or from CRA's Web site.

DISCLAIMER
Information contained in this section is of a general nature only and is not intended to constitute advice for any specific fact situation. For particular questions, the users are invited to contact their lawyer. For additional information, see contact(s) listed below.

Ontario Contact(s):
See National Contact.