VIII, s. 1352006, c. 4, s. 88
[NOTE: Application provisions are not included in the consolidated textsee relevant amending Acts and regulations.]1970-71-72, c. 63, s. 1“236”
237(1)Every individual (other than a trust) who was resident or employed in Canada at any time in a taxation year and who files a return of income under Part I for the year, or in respect of whom an information return is to be made by a person pursuant to a regulation made under paragraph 221(1)(d), shall,(a)on or before the first day of February of the year immediately following the year for which the return of income is filed, or(b)within 15 days after the individual is requested by the person to provide his Social Insurance Number,apply to the Canada Employment Insurance Commission in prescribed form and manner for the assignment to the individual of a Social Insurance Number unless the individual has previously been assigned, or made application to be assigned, a Social Insurance Number.Marginal note:Production of number(1.1)Every person and partnership shall provide their designated number(a)in any return filed under this Act; and(b)to another person or partnership at the request of the other person or partnership, if the other person or partnership is required to make an information return pursuant to this Act or the Regulations requiring the designated number.Marginal note:Designated number(1.2)For the purpose of subsection (1.1),designated number, of a person or partnership, means(a)in the case of an individual (other than a trust), their Social Insurance Number;(b)in the case of a trust, its trust account number; and(c)in any other case, the person’s or partnership’s business number.Marginal note:Number required in information returns(2)For the purposes of this Act and the Regulations, a person or partnership required to make an information return requiring a business number, Social Insurance Number or trust account number of another person or partnership(a)shall make a reasonable effort to obtain the number from the other person or partnership; and(b)shall not knowingly use, communicate or allow to be communicated, otherwise than as required or authorized under this Act or a regulation, the number without the written consent of the other person or partnership.Marginal note:Authority to communicate number(3)A particular person may communicate, or allow to be communicated, a business number, Social Insurance Number or trust account number to another person related to the particular person where the other person is required, by this Act or the Regulations, to make an information return that requires the number.Marginal note:Authority to communicate number(4)An insurance corporation may communicate, or allow to be communicated, to another person the business number, Social Insurance Number or trust account number of a particular person or partnership if(a)the other person became the holder of a share of the capital stock of the insurance corporation, or of a holding corporation (in this subsection having the meaning assigned by subsection 139.1(1)) in respect of the insurance corporation, on the share’s issuance in connection with the demutualization (as defined by subsection 139.1(1)) of the insurance corporation;(b)the other person became the holder of the share in the other person’s capacity as nominee or agent for the particular person or partnership pursuant to an arrangement established by the insurance corporation or a holding corporation in respect of the insurance corporation; and(c)the other person is required, by this Act or the Regulations, to make an information return, in respect of the disposition of the share or income from the share, that requires the number.
(a)on or before the first day of February of the year immediately following the year for which the return of income is filed, or(b)within 15 days after the individual is requested by the person to provide his Social Insurance Number,
(a)in any return filed under this Act; and(b)to another person or partnership at the request of the other person or partnership, if the other person or partnership is required to make an information return pursuant to this Act or the Regulations requiring the designated number.
(a)in the case of an individual (other than a trust), their Social Insurance Number;(b)in the case of a trust, its trust account number; and(c)in any other case, the person’s or partnership’s business number.
(a)shall make a reasonable effort to obtain the number from the other person or partnership; and(b)shall not knowingly use, communicate or allow to be communicated, otherwise than as required or authorized under this Act or a regulation, the number without the written consent of the other person or partnership.
(a)the other person became the holder of a share of the capital stock of the insurance corporation, or of a holding corporation (in this subsection having the meaning assigned by subsection 139.1(1)) in respect of the insurance corporation, on the share’s issuance in connection with the demutualization (as defined by subsection 139.1(1)) of the insurance corporation;(b)the other person became the holder of the share in the other person’s capacity as nominee or agent for the particular person or partnership pursuant to an arrangement established by the insurance corporation or a holding corporation in respect of the insurance corporation; and(c)the other person is required, by this Act or the Regulations, to make an information return, in respect of the disposition of the share or income from the share, that requires the number.
[NOTE: Application provisions are not included in the consolidated textsee relevant amending Acts and regulations.]R.S., 1985, c. 1 (5th Supp.), s. 2371996, c. 11, s. 951998, c. 19, s. 2332000, c. 19, s. 652005, c. 34, s. 702018, c. 12, s. 33
237.1(1)In this section,gifting arrangementgifting arrangementmeans any arrangement under which it may reasonably be considered, having regard to statements or representations made or proposed to be made in connection with the arrangement, that if a person were to enter into the arrangement, the person would(a)make a gift to a qualified donee, or a contribution referred to in subsection 127(4.1), of property acquired by the person under the arrangement; or(b)incur a limited-recourse debt, determined under subsection 143.2(6.1), that can reasonably be considered to relate to a gift to a qualified donee or a monetary contribution referred to in subsection 127(4.1); (arrangement de don)personpersonincludes a partnership; (personne)promoterpromoterin respect of a tax shelter means a person who in the course of a business(a)sells or issues, or promotes the sale, issuance or acquisition of, the tax shelter,(b)acts as an agent or adviser in respect of the sale or issuance, or the promotion of the sale, issuance or acquisition, of the tax shelter, or(c)accepts, whether as a principal or agent, consideration in respect of the tax shelter,and more than one person may be a tax shelter promoter in respect of the same tax shelter; (promoteur)tax sheltertax sheltermeans(a)a gifting arrangement described by paragraph (b) of the definitiongifting arrangement; and(b)a gifting arrangement described by paragraph (a) of the definitiongifting arrangement, or a property (including any right to income) other than a flow-through share or a prescribed property, in respect of which it can reasonably be considered, having regard to statements or representations made or proposed to be made in connection with the gifting arrangement or the property, that, if a person were to enter into the gifting arrangement or acquire an interest in the property, at the end of a particular taxation year that ends within four years after the day on which the gifting arrangement is entered into or the interest is acquired,(i)the total of all amounts each of which is(A)an amount, or a loss in the case of a partnership interest, represented to be deductible in computing the person’s income for the particular year or any preceding taxation year in respect of the gifting arrangement or the interest in the property (including, if the property is a right to income, an amount or loss in respect of that right that is stated or represented to be so deductible), or(B)any other amount stated or represented to be deemed under this Act to be paid on account of the person’s tax payable, or to be deductible in computing the person’s income, taxable income or tax payable under this Act, for the particular year or any preceding taxation year in respect of the gifting arrangement or the interest in the property, other than an amount so stated or represented that is included in computing a loss described in clause (A),would equal or exceed(ii)the amount, if any, by which(A)the cost to the person of the property acquired under the gifting arrangement, or of the interest in the property at the end of the particular year, determined without reference to section 143.2,would exceed(B)the total of all amounts each of which is the amount of any prescribed benefit that is expected to be received or enjoyed, directly or indirectly, in respect of the property acquired under the gifting arrangement, or of the interest in the property, by the person or another person with whom the person does not deal at arm’s length. (abri fiscal)Marginal note:Application(2)A promoter in respect of a tax shelter shall apply to the Minister in prescribed form for an identification number for the tax shelter unless an identification number therefor has previously been applied for.Marginal note:Identification(3)On receipt of an application under subsection 237.1(2) for an identification number for a tax shelter, together with prescribed information and an undertaking satisfactory to the Minister that books and records in respect of the tax shelter will be kept and retained at a place in Canada that is satisfactory to the Minister, the Minister shall issue an identification number for the tax shelter.Marginal note:Sales prohibited(4)A person may, at any time, whether as a principal or an agent, sell or issue, or accept consideration in respect of, a tax shelter only if(a)the Minister has issued before that time an identification number for the tax shelter; and(b)that time is during the calendar year designated by the Minister as being applicable to the identification number.Marginal note:Providing tax shelter number(5)Every promoter in respect of a tax shelter shall(a)make reasonable efforts to ensure that all persons who acquire or otherwise invest in the tax shelter are provided with the identification number issued by the Minister for the tax shelter;(b)prominently display on the upper right-hand corner of any statement of earnings prepared by or on behalf of the promoter in respect of the tax shelter the identification number issued for the tax shelter; and(c)on every written statement made after 1995 by the promoter that refers either directly or indirectly and either expressly or impliedly to the issuance by the Canada Revenue Agency of an identification number for the tax shelter, as well as on the copies of the portion of the information return to be forwarded pursuant to subsection 237.1(7.3), prominently display(i)where the statement or return is wholly or partly in English, the following:“ ‘The identification number issued for this tax shelter shall be included in any income tax return filed by the investor