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Aug 31, 2010
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I'm a PR and before going back to school, I took care of this couple's son for 6 months, as they needed someone for that amount of time, until the dad could go back to a part-time schedule after those 6 months.

I just gave them a receipt since they asked for it in case Revenue Canada audits them.

It's been 3 months since I stopped taking care of the couple's son, and now the mom calls me and tells me her accountant is asking me for my SIN. Am I required to give it to her and the accountant? Can I provide some other identification and add a note saying if Revenue Canada asks me personally, then I will provide it? I just don't feel comfortable giving it when we didn't agree, but if it's 100% mandatory by the law, then I'll do it. I just want to know my options to protect my identity. I didn't even know they had an accountant. They always said they filed their taxes themselves.


Thanks!
 
I'm a bit confused. Were you their employee or an independent contractor? I know for sure that you need to give a SIN if you have a regular employee relationship. Since you mentioned receipts it sounds more like you were just an independent contractor. In that case I must admit I am not sure if you need to give you their SIN or not. :) I would just refer to the CRA website, and if you can't find the information there, call the CRA and explain your situation. They should be able to tell you if you are required to give you their SIN or not.
 
If you want to work under the table, you should never give receipts.
 
I would say get an ITN from CRA and give that to them...
 
In order for them to be able to deduct their child care expenses for taxes purposes, they absolutely need to get your SIN. Here's the CRA mandatory informaiton needed for a receipt for child care (from the CRA web site):



As someone who runs a home daycare, you will be expected to issue receipts to the parents of the children in your care. You should do this as soon as possible to give them time to file their income tax returns.

Here is a sample receipt form to help you. You can use any format you want, but this sample shows the information we need for income tax purposes.

Received from ______________________________________________
for caring for ___________________________________ (name of child)
the sum of $ _______________________________________________
for the period from ____________________ to ____________________
Services provided by _____________________________ (please print)
Address ___________________________________________________
Social insurance number _____________________________________
Signature _______________________________ Date ______________