Subsection 237(1) - Social Insurance Number
Administrative Policy
9 August 1994 Memorandum 941498 (C.T.O. "Social Insurance Number Requirement")
A T-5 showing investment income resulting from the investment of family allowance payments and child tax benefits should contain the Social Insurance Number of the person whose funds are being invested rather than that of the parent. If the person is a child, the Social Insurance Number need not be provided unless the income exceeds $2,500.
88 C.R. -"Tax Reform and Administration"
The expanded s. 237(1) covers an individual who is not taxable, but who nevertheless files a return in order to obtain tax credits.
Subsection 237(2) - Number required in information returns
Administrative Policy
13 July 1992 T.I. 921775 (March 1993 Access Letter, p. 84, ¶C220-030)
Discussion whether the use of an employee's SIN No. internally for human resource purposes or for pension purposes would give rise to an offence under s. 239(2.3).