Canada Revenue Agency
www.cra.gc.ca
Businesses > Business Number Registration > Before you register
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You have to provide the SIN of at least one owner, partner or director/officer when you register.
There are two exceptions to this rule:
- non-resident who do not have a SIN
- government (federal, provincial, territorial or municipal)
Government does not include hospitals, school/universities, non-profit organizations, and registered charities.
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