What if the employee refuses to give you his or her SIN or to apply for one?
You have to be able to show that you made a reasonable effort to get it.
Example
An example of a reasonable effort would be if, after asking your employee for his SIN many times, you decide to contact him in writing to request his SIN. Record the dates you asked him, and keep a copy of the written request and any other related correspondence.
If you do not make a reasonable effort to get a SIN, you may be subject to a penalty.
Even if you have not received your employee's SIN, you have to calculate, make deductions and remit them, and file an information return on or before the last day of February of the following calendar year. If you don't, we may assess penalties.
You have to be able to show that you made a reasonable effort to get it.
Example
An example of a reasonable effort would be if, after asking your employee for his SIN many times, you decide to contact him in writing to request his SIN. Record the dates you asked him, and keep a copy of the written request and any other related correspondence.
If you do not make a reasonable effort to get a SIN, you may be subject to a penalty.
Even if you have not received your employee's SIN, you have to calculate, make deductions and remit them, and file an information return on or before the last day of February of the following calendar year. If you don't, we may assess penalties.