SIN Collection

The Income Tax Act (S. 203) requires that for 2019 and beyond, designated learning institutions must file an information return (T2202) that includes a social insurance number for each individual enrolled at the institution. 

The Canada Revenue Agency can impose penalties on individuals who fail to provide this information and on organizations that fail to collect the information. CPAWSB is not in control of whether CRA applies the penalties or the penalty amount.

According to the Income Tax Act, organizations must demonstrate reasonable efforts to obtain social insurance numbers (SIN) from individuals and allowing learners to opt out of providing their SINs does not meet that requirement. The Canada Revenue Agency can impose penalties on individuals who fail to provide this information and on organizations that fail to collect the information. 

According to the Income Tax Act, organizations must demonstrate reasonable efforts to obtain social insurance numbers (SIN) from individuals and allowing learners to opt out of providing their SINs—even if they do not want a T2202 because their employer pays their fees—does not meet that requirement. 

We understand how sensitive social insurance numbers (SIN) are and have taken extra measures to ensure they are secure. All information stored in My CPA Portal is protected using industry-standard technology and administrative policies that limit the number of staff who have access to sensitive information like SINs.  

Please do not email us your social insurance number (SIN). If you email it, the number will be removed from the message. If you have tried to enter your SIN into My CPA Portal and are unsure whether it saved, send an email with your name and CPA ID to [email protected] for students or [email protected] for candidates. CPAWSB staff will respond to you and confirm whether your number has been stored successfully.