If the individual does not give you his or her SIN within
three days of starting to work, you should be able to show
that you made a reasonable effort to get it. If you don’t, you
may be subject to a penalty of $100 for each number you
didn’t get. If you cannot obtain a SIN from the employee,
file your information return, without the SIN, on or before
the last day of February.
For more information, see the current version of
Information Circular IC82-2, Social Insurance Number
Legislation that Relates to the Preparation of Information Slips,
three days of starting to work, you should be able to show
that you made a reasonable effort to get it. If you don’t, you
may be subject to a penalty of $100 for each number you
didn’t get. If you cannot obtain a SIN from the employee,
file your information return, without the SIN, on or before
the last day of February.
For more information, see the current version of
Information Circular IC82-2, Social Insurance Number
Legislation that Relates to the Preparation of Information Slips,