• A nine digit number which is unique to each person
• It is your identification number when reporting to the government
• Originally created in 1964 to administer CPP and EI the CRA began using it in 1967 for tax purposes.
• It is required to work and/or invest in Canada.
• It is also used to determine eligibility for government services and benefits.
• Your SIN number should be safeguarded and only given to trusted sources.

•  Permanent Residents require a work permit and must apply for a SIN number.
  – must file Canadian Tax return
• Temporary Residents must have a work/student visa, must apply for a SIN number. All temporary residents are issued a SIN number beginning with the number “9”. – Temporary residents’ SIN numbers have an expiry date.
  – Their residency status and tax treaty between Canada and their country of citizenship determines whether or not they file Canadian Tax returns.
• Foreigner’s must apply for a “TIN” number. Tax Identification Number. This permits them to hold a bank account, invest in real estate in Canada.
  – Usually files taxes in their country of citizenship and pays taxes on their worldwide income.
  – As of January 2022 any investment in residential real estate all foreigners must file a UHT return in Canada. (Underused Housing Tax Return)

• A U.S. green card is permission from the United States government to work in the U.S.
• The United States considers U.S. Green Card holders to be U.S. residents for tax purposes.
• Your individual situation will determine what country you must file tax returns.
• U.S.- Canada Income Tax Treaty has residency tie breaker rules.

• If you have U.S. investments/real estate only then the answer is no. As a Canadian you report your worldwide income on your Canadian Tax Return.
• Working in the U.S. the following applies:
  – A U.S. green card is permission from the United States government to work in the U.S.
  – The United States considers U.S. Green Card holders to be U.S. residents for tax purposes.
  – Your individual situation will determine what country you must file tax returns.
  – U.S.- Canada Income Tax Treaty has residency tie breaker rules.

• For Income Tax purposes your Principal Residence is any housing unit owned by the taxpayer, which he or she. or someone related to the taxpayer, ordinarily inhabited during a partical time and is designated as Principal Residence at the time of sale.
• The amount of the sale price of the property must be included on your income tax return in the year sold.
• As principal residence there is currently no capital gains on the sale, but it must be reported.

• You must report if you are single, married, living common-law,separated,divorced or widowed in the year you are filing.
• This determines eligibility for benefits and credits on your return.

• Your marital status determines how you will prepare your taxes for the year.
• Individually or with your spouse/common-law partner.
• It will determine the benefits and credit to which you are entitled.

• To be eligible you must have severe or prolonged medical impairments that may affect your daily living.
• You must fill out form T2201
• The top of the form must be filled out by you and the rest of the form must be filled out and signed by your doctor.
• This must be then sent to the CRA and they will make the determination whether or not they will give you the certificate.
• If they approve it you or your supporting family member will be able to reduce the amount of tax they have to pay.
• This is meant to offset some of the costs related to your disability.

Click here to download the Disability Tax Credit Form 2201-18e

• Foreign Property is defined as: (there is a long list, the following are just a few)
  – funds or intangible property held outside Canada
  – tangible property held outside Canada
  – share of the capital stock of a non-resident corporation
  – shares of corporations resident in Canada held outside Canad-interest in a foreign insurance policy
• Foreign Property does not include: (there is a long list, the following are just a few)
  – a property used or held exclusively in carrying on an active business
  – a share of the capital stock or indebtedness of a foreign affiliate
  – personal use property as defined in section 54 of the income tax act

This ensures you are on the list of electors at your current address and ready to vote at any federal election.