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).
Starting for 2019 tax year (January to December), if you are planning to file a Canadian tax return, 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 tax year T2202 (and your annual tax year T4A if the tax slip is issued).
International students can view the 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 or NOT required to file a Canadian tax return, SIN/ITN is not required on T2202 and T4A so you are NOT required to apply for a SIN/ITN for the sole purpose of reporting it to the University of Toronto.
If you are a new international student who is not residing in Canada and have not yet received your study permit, you will not be eligible to apply for SIN/ITN. After you have arrived in Canada and have received your study permit you can apply for SIN/ITN. As soon as you have received your SIN/ITN, please record this on ACORN ‘Profile & Settings’. For more information visit the Centre for International Experience website for your campus:
- Centre for International Experience (St. George)
- International Education Centre (UTM)
- International Student Centre (UTSC)
If you are planning on filing a 2021 tax return (January to December), log into ACORN and record your SIN or ITN in ‘Profile & Settings’ by January 31, 2022.
If you do not have a SIN, apply for a SIN. As an international student, if you are not eligible to get a SIN, you may apply for an ITN.
If you file a tax return to CRA, and fail to provide a SIN or ITN to the University to report on the 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, 2022, the 2021 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 2021 T2202 and T4A even after February 21, 2022 to file the 2021 tax return and the CRA T2202 database will be updated at the beginning of the next month. The University will submit any 2021 T2202 information changes to CRA on a monthly basis starting at the end of February 2022.