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The Companion Advisor: General Interest
Be aware of expiring or expired SINs

By Dean Smith, Phd, CA, CFP, CPA
A Companion Advisor article

Certain individuals who are either working in Canada or legally admitted for some other authorized use will require a Canadian Social Insurance Number (SIN). In the case where these individuals are not Canadian citizens or landed immigrants, the SIN issued to them will begin with a "9". All SINS beginning with a "9" now have an expiry date.

If the SIN does not begin with a "9", the card will not have an expiry date.

SINs starting with a "9" will be valid until the end of the person's authorized stay in Canada, as determined by Citizenship and Immigration Canada. In most cases, individuals affected will also have a Work Permit, or a Study Permit with a contract of employment. SINs starting with a "9" which don't have an expiry date are valid until April 3, 2004.

If the individual does not need a SIN after April 3, 2004, no action is required. People who do not reapply by this date will see their SIN deactivated. If, however, the person will need a SIN after this date, they will need to submit a new SIN application and provide valid proof of identification, such as a new Work Permit. If they qualify, they will be issued a new SIN card with the same number and an expiry date. There is no fee for this service.

Employers are required under the El legislation to ask the employee to produce his or her SIN card within three days of the start of employment. If the employee has a SIN beginning with the number "9", the employer must also ask to see the Work Permit issued by Citizenship and Immigration Canada. Employers must ensure that the SIN is not expired.

If the card does not contain an expiry date, it is valid until April 2, 2004.

If at all possible a employer or its accountant should review the Tl listing to determine if any of their employees or clients have a SIN that begins with a "9" and follow up accordingly.

Dean Smith, Phd, CA, CFP, CPA (Illinois), is the National Practice Leader of Grant Thornton LLP's Expatriate Tax Solutions practice. Grant Thornton LLP Chartered Accountants Management Consultants Canadian Member of Grant Thornton International.

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