SIN or ITN for T2202 AND T4A
Canada Revenue Agency requires that you provide your Social Insurance Number (SIN) or Individual Tax Number (ITN) so that it can be recorded on your annual T2202 (and T4A if the tax slip is issued).
As an international student, view Canada Revenue Agency information for international students and details about residency for tax purposes, to determine if you are eligible to file a Canadian tax return. If not eligible to file a tax return, SIN/ITN is not required on T2202 and T4A.
If you are planning on filing a 2020 tax return (January to December), log into ACORN and record your SIN or ITN in ‘Profile & Settings’ by January 31, 2021.
If you file a 2020 tax return to CRA, and fail to provide a SIN or ITN to the University to report on the 2019 T2202, CRA may subject you to a penalty of $100 per section 162, paragraph 5, of the Income Tax Act of Canada and the University may be subject to a penalty of $100.
On February 21, 2021, the 2020 tax year T2202 and the T4A will be available on ACORN for you to view and print even if you have NOT recorded your SIN or ITN on ACORN. This information will be submitted to CRA and if there is no SIN or ITN, the field will display 000-000-000.
You can record your SIN or ITN on ACORN and reprint the 2020 T2202 and T4A even after February 21, 2021 to file the 2020 tax return but the CRA T2202 database will not be updated until the beginning of the next month. The University will submit any 2020 T2202 information changes to CRA on a monthly basis starting at the end of March 2021.