Filing a 2023 tax return?

If you’re planning on filing a 2023 tax return, Canada Revenue Agency (CRA) requires that you provide your Social Insurance Number (SIN) or Individual Tax Number (ITN) so that it can be recorded on your annual tax year T2202 (T4A if the tax slip is issued). Failure to do so may result in a financial penalty of $100 each for you and the university.

As an international student, view the Canada Revenue Agency information for international students and details about residency for tax purposes, to determine if you are eligible to file a Canadian tax return. If you are not eligible or NOT required to file a Canadian tax return, SIN/ITN is not required on T2202 and T4A so you are NOT required to apply for a SIN/ITN for the sole purpose of reporting it to the University of Toronto.

If you are a new international student who is not residing in Canada and have not yet received your study permit, you will not be eligible to apply for SIN/ITN. After you have arrived in Canada and have received your study permit you can apply for SIN/ITN. As soon as you have received your SIN/ITN, please record this on ACORN under ‘Profile & Settings’.  For more information visit the Centre for International Experience website for your campus:

On February 21, the 2023 tax year T2202 and the T4A will be available on ACORN for you to view and print even if you have NOT recorded your SIN or ITN on ACORN.  This information will be submitted to CRA and if there is no SIN or ITN, the field will display 000-000-000.

You can record your SIN or ITN on ACORN and reprint the 2023 T2202 and T4A even after February 21, to file the 2023 tax return but the CRA T2202 database will not be updated until the beginning of the next month. The university will submit any T2202 information changes to CRA on a monthly basis.

For example, if you record your SIN or ITN on ACORN from February 4 to February 28, CRA will receive the updated T2202 SIN information at the beginning of March.

For more information, visit the Student Accounts website.

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