,canada ,cu/oms                       #a
& ,rev5ue ,ag5cy

            ,9=m,n ,circul>
    
,subject3 ,social ,9sur.e ,numb]
  ,legisl,n ,t ,relates 6! ,prep>,n (
  ,9=m,n ,slips
,numb]3 #hb-b;,r#b
,date3 ,novemb] #bj1 #aiib
,ref];e3 ,subsec;ns #afb7#e71 #afb7#f71
  #bba7#a71 #bcg7#a71 #bcg7#b7 &
  #bci7#b.c7 z well z ,"ps ,,ii &
  ,,xxxviii (! ,9come ,tax ,regul,ns

  ,? circul> c.els & replaces ,9=m,n
,circul> #hb-b;,r1 dat$ ,febru>y #bh1
#aiij4

               ,9troduc;n
    
#a4 ,? 9=m,n circul> expla9s h[1 "u !
  ,9come ,tax ,act1 9=m,n slip prep>]s h
  6ask =& report social 9sur.e numb]s
  7,,sin's7 on 9=m,n slips4 ,9=m,n    #a
               #hb-b;,r#b            a#a
  slip prep>]s >e1 0law1 responsi# =
  prep>+ 9=m,n slips ev5 if ag5ts (!
  slip prep>]s actu,y prep>e !m4 ,?
  circul> al expla9s ! require;ts =
  9dividuals 7o!r ?an tru/s7 6supply _!
  ,,sin4

               ,exemp;ns
    
#b4 ,! ,,sin ( *n "u #ah ye>s old is n
  requir$ if _! total annual 9come is
  expect$ 6be 4#b1ejj or less4
  ,corpor,ns & "pn]%ips h _! [n 4t9ctive
  id5tific,n numb]s4 ,tru/s "u subsec;n
  #ajd7#a7 (! ,act >e exempt f ! ,,sin
  require;ts4

        ,legislative ,require;t
    
#c4 ,subsec;n #bcg7l7 (! ,act requires
  9dividuals :o reside or >e employ$ 9
  ,canada 6give _! ,,sin1 ^u reque/1 6_!
  9=m,n slip prep>]s4 ,^? p )\t a ,,sin
  h 6apply = "o at ! ne>e/ ,canada    #b
               #hb-b;,r#b            b#a
  ,employ;t ,c5tre )9 #ae "ds (! date _!
  9=m,n slip prep>]s ask = x4 ,:5 ^!
  p]sons rcv _! ,,sin1 !y !n h #ae "ds
  6give x 6_! 9=m,n slip prep>]s4 ,^? p
  :o d n d
--------------------------------------#b
  s c 2 *>g$ a p5alty ( 4#ajj = ea*
  failure1 "u subsec;n #afb7#f7 (! ,act4

      ,:at d 9=m,n slip prep>]s h
                  6d8
    
#d4 ,subsec;n #bcg7#b7 (! ,act requires
  9=m,n slip prep>]s 6make a r1sona#
  ef=t 6get ! ,,sin (! cli5ts = :om !y
  >e prep>+ 9=m,n slips4 ,prep>]s >e al
  lia# 6a 4#ajj p5alty "u subsec;n
  #afb7#e7 (! ,act ea* "t !y d n %[ a
  ,,sin on an 9=m,n slip1 un.s !y make a
  r1sona# ef=t 6get ! ,,sin4
#e4 ,9=m,n slip prep>]s h 6ask _! cli5ts
  6give _! ,,sin & o!r p]sonal data1 s*
  z _! "n & a4ress4 ,? reque/ c take any
  =m t is practical =! prep>]s4       #c
               #hb-b;,r#b            a#b
#f4 ,9=m,n slip prep>]s h 6ask =! ,,sin
  ea* "t !y prep>e an 9=m,n return4

             ,special cases
    
  ,p>agraphs #h 6#aa t foll[ d n apply
6employ]s :o prep>e ,t#d or ,t#d;,a
9=m,n slips4 ,employ]s h 6reque/ a ,,sin
f ea* employee 9 all cases1 & 9=m
,rev5ue ,canada1 ,tax,n acly4

#g4 ,= dec1s$ p]sons1 9=m,n slips >e
  usu,y prep>$ 9 ! "n (! e/ate1 =
  example1 8,! e/ate ( '''04 ,! 9come t
  has a3umulat$ up 6! date ( d1? wd
  norm,y 2 report$ on ! f9al tax return4
  ,"!=e1 prep>]s %d report ! ,,sin on !
  9=m,n slips !y >e prep>+ =! ye> (!
  dec1s$ p]son's ( d1?4

  ,9=m,n slips prep>$ = e/ates af ! ye>
  ! 9dividuals h di$ d n ne$ a dec1s$'s
  ,,sin4 ,nei d 9=m,n slips = funds
  4tribut$ \ ( e/ates af ! ye> (      #d
               #hb-b;,r#b            b#b
  d1?4 ,9=m,n slips = funds 4tribut$ \ (
  e/ates ne$ ! ,,sin (! b5efici>ies4
  ,see p>agraph #b = exemp;ns4
--------------------------------------#c
#h4 ,p>5ts (t5 set up tru/ a3.ts 96: !y
  deposit funds = _! *n4 ,if ! a3.ts
  qualify z tru/s "u subsec;n #ajd7#a7
  (! ,9come ,tax ,act1 ! law does n
  require a ,,sin =! *n 7subsec;n
  #bcg7#a774

  ,h["e1 if "! >e no tru/ de$s & if !
  depositors c )draw ! f9ds at any "t1
  9=m,n slip prep>]s h 6report ! *n's
  ,,sin un.s ^! *n >e "u #ah ye>s old &
  >e expect$ 6h a annual 9come ( 4#b1ejj
  or less4
#i4 ,= jo9t b5efici>ies1 slip prep>]s h
  65t] ! ,,sin ( only "o (! b5efici>ies4
  ,h["e1 !y %d 3sult ! applica# guide =
  9/ruc;ns or :e!r 65t] ! "ns ( all
  b5efici>ies 9 ! recipi5t's "n & a4ress
  >ea4
                                      #e
        ,keep+ records ( reque/s     a#c
    
#aj4 ,9=m,n slip prep>]s %d keep any
  docu;ts !y ne$ 6prove !y made a
  r1sona# ef=t 6get _! cli5ts' ,,sin4 ,=
  example1 :5 !y s5d a reque/ 0mail1 !
  prep>]s %d keep a record (! date (!
  reque/1 an example (! reque/ =m1 &!
  "ns (! p 3tact$ 7e4g41 %>ehold]s (
  record at ! date (! reque/1 memb]s (a
  co-op]ative or hold]s ( deposit
  a3.ts74
#aa4 ,if cli5ts d n respond 6a ,,sin
  reque/1 9=m,n slip prep>]s %d n delay
  fil+ ! 9=m,n returns af !y >e due4 ,if
  _! cli5ts' ,,sin >e n availa#1 9=m,n
  slip prep>]s %d l1ve ! ,,sin >ea (!
  slip blank4






                                      #f
             ,use ( ,,sin's          b#c
    
#ab4 ,an 9dividual's ,,sin 9 ! posses.n
  ( ,rev5ue ,canada1 ,tax,n1 is protect$
  "u ! ,privacy ,act1 z well z !
  3fid5tial;y provi.ns (! ,9come ,tax
  ,act4
#ac4 ,subsec;n #bci7#b.c7 provides t any
  p]son :o has 6prep>e an 9=m,n return
  _c "k+ly use1 -municate1 or all[ an
  9dividual's ,,sin 6be -municat$1 o!r t
  z requir$ or au?oriz$ 0law1 or =a
  purpose = : x 0 provid$ 0! 9dividual4











                                      #g