Why is the CPAWSB collecting Social Insurance Numbers?

In early December 2019, all students and candidates were informed of the requirement to provide their social insurance number (SIN) to the School for use on T2202 tax forms.

To enter your SIN log in to My CPA Portal, go to the Contact Information dropdown under My Profile.

Below we provide some answers to frequently asked questions regarding the new SIN requirement.

Why do I need to provide my social insurance number?

The Income Tax Act (S. 203) requires that for 2019 and beyond, designated learning institutions must file an information return (T2202) that includes a social insurance number for everyone enrolled at the institution.

What happens if I do not provide my social insurance number?

The Canada Revenue Agency can impose penalties on individuals who fail to provide this information and on organizations that fail to collect the information. CPAWSB is not in control of whether CRA applies the penalties or the amount of the penalties.

Why is providing my social insurance number mandatory? Why am I prevented from doing anything in My CPA Portal until I provide my social insurance number?

According to the Income Tax Act, organizations must demonstrate reasonable efforts to obtain social insurance numbers (SIN) from individuals and allowing learners to opt-out of providing their SINs does not meet that requirement. The Canada Revenue Agency can impose penalties on individuals who fail to provide this information and on organizations that fail to collect the information.

My employer pays my fees, so I can’t use the tuition credit. Why do I need to provide my social insurance number?

According to the Income Tax Act, organizations must demonstrate reasonable efforts to obtain social insurance numbers (SIN) from individuals. Allowing learners to opt-out of providing their SINs—even if they do not want a T2202 because their employer pays their fees—does not meet that requirement.

How is my social insurance number protected?

We understand how sensitive social insurance numbers (SIN) are and have taken extra measures to ensure they are secure. All information stored in My CPA Portal is protected using industry-standard technology and administrative policies that limit the number of staff who have access to sensitive information like SINs. 

I am unable to enter my social insurance number via My CPA Portal. Can I email it to you?

Please do not email us your social insurance number (SIN). If you email it, the number will be removed from the message. If you have tried to enter your SIN into My CPA Portal and are unsure whether it saved, send an email with your name and CPA ID to prepadvising@cpawsb.ca for students or cpaapplication@cpawsb.ca for candidates. CPAWSB staff will respond to you and confirm whether your number has been stored successfully.

The deadline to enter your SIN via My CPA Portal is January 31, 2020. If you do not provide your SIN, you may be subject to a penalty from CRA pursuant to the Income Tax Regulations.