Social Insurance Number (SIN) a. Subparagraph 146.1(2)(g.3)(i) of the Tax Act permits an individual to be designated as a beneficiary only if the individual’s SIN is provided to the promoter before the designation is made and the individual is resident in Canada when the designation is made, or the designation is made in conjunction with a transfer of property into the plan from another registered education savings plan under which t he individual was a beneficiary immediately before the transfer.
b. Subparagraph 146.1(2)(g.3)(ii) of the Tax Act permits a contribution to the plan in respect of an individual who is a beneficiary only if the individual’s SIN is provided to the promoter before the contribution is made and the individual is resident in Canada, or where the contribution is made by way of a transfer from another registered education savings plan under which the individual was a beneficiary immediately before the transfer.
c. Paragraph 146.1(2.3)(a) of the Tax Act does not require an individual’s SIN to be provided in respect of a contribution to the plan, if the plan was entered into before 1999. Such contributions continue to be ineligible for Government Funded Benefits, and the SIN exception is relevant only for existing beneficiaries under such plans.
d. Paragraph 146.1(2.3)(b) of the Tax Act does not require an individual’s SIN to be provided in respect of a designation of a n on- resident individual as a beneficiary under the plan, if the individual was not assigned a SIN before the designation is made.
e. By law, the Trustee is required to use your SIN when submitting tax reports to the Canada Revenue Agency. They may use your SIN as an identifier for reasons such as consolidating your holdings so that fees associated with your account are reduced or are not charged more than once, or that your mailings are delivered in one envelope or are not duplicated.
Social Insurance Number (SIN). If the immigration services at the airport helped the newcomer(s) fill in the application for the SIN card at arrival, you do not need to go to a Service Canada Centre. Otherwise an application for a SIN card needs to be done in person at a Service Canada Centre. Find a Service Canada Centre here: xxxx://xxx.xxxxxxxxxxxxx.xx.xx/cgi- bin(s)c-srch.cgi?app=hme&ln=eng The applicant needs to provide a primary document at the time of application. The primary document is an official document that proves his or her status in Canada. The document has to be an original. If the name on this document is different from the name the person currently uses, the person will also need to provide a supporting document. Primary Documents: Permanent Resident Card issued by Citizenship and Immigration Canada. Confirmation of Permanent Residence AND visa counterfoil affixed to a foreign passport or a travel document Confirmation of Permanent Residence AND foreign passport for visa exempt countries Verification of landing. This document is provided when an original of the Record of Landing or the Confirmation of Permanent Residence is not available (i.e. lost, misplaced, etc.). Status Verification, also known as "Verification of Status", is considered an acceptable document to support the client's status in Canada when applying for a replacement SIN card or updating the SIN record. Supporting Documents: A supporting document is a legal document indicating the name you currently use. It is required if the name on your primary document is different. Your supporting document must be an original, written in English or French. In addition to your primary document, you will need to provide one of the following supporting documents when you apply, if required: Certificate of marriage, record of solemnization of marriage or marriage statement (or a similarly titled document, depending on the issuing authority) to support your family name after marriage. (Note: This does not apply to Quebec residents, regardless of where they were married after April 1, 1981). Divorce Decree, certificate of Divorce or Decree Absolute issued in accordance with the Supreme Court of Canada for the dissolution of a marriage to support the family name requested on the SIN record when it does not appear on the primary document. Legal change-of-name certificate or court order document issued in accordance with provincial name change legislation. Adoption order certified by a Canadian Court ...
