30 May 1990 Ministerial Correspondence 90M05014 F - Requirement to Obtain SIN for Person under 18

By services, 18 January, 2022
Official title
Requirement to Obtain SIN for Person under 18
Language
French
CRA tags
162(6)
Document number
Citation name
90M05014
Severed letter type
Ministerial Correspondence
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
631347
Extra import data
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"field_release_date_new": "1990-05-30 08:00:00",
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Main text
24(1) S. Short
  (613) 957-2134

19(1)

May 30, 1990

Dear Sirs:

Re: Requirement to obtain a Social Insurance Number for Individual under 18 Years

This is in reply to your letter dated May 7, 1990 wherein you requested information regarding the Department's administrative position in the application of subsection 162(6) of the Act to dependants under 19 years of age.

While all individuals are required to provide their social insurance number to a person required under the Act or a regulation to make an information return requiring such a number, it is the Department's administrative practice that individuals under 18 years of age are not required to do so if their total income for the year is $2,500 or less.

We enclose a copy of Information Circular 82-2R which outlines this position in paragraph 11.

Yours truly,

for Director Business and General Division Specialty Rulings DirectorateLegislative and Intergovernmental  Affairs Branch