I93-075P

This investigation was initiated as a result of a complaint concerning the Ministry of Finance (the Ministry).

The complainant, a self-employed individual, had objected to the Ministry's collection of his Social Insurance Number (SIN) on its "Registration Form for Self-employed Individuals" (Registration Form). He had stated that the collection was contrary to the Freedom of Information and Protection of Privacy Act (the Act).

Effective January 1, 1993, self-employed individuals who earned Ontario self-employment net income of more than $40,000 were required to pay the Employer Health Tax (EHT). Prior to 1993, self-employed individuals were only required to pay this tax on behalf of their employees, if they had employees. The EHT replaced Ontario Health Insurance Plan (OHIP) premium payments, beginning in January 1990.

Self-employed individuals were required to complete the Registration Form in order to register for this tax.

• FIPPA
• 2(1) personal information (c)
• 38(2)
• 39(2)

• Employer Health Tax Act
• lawfully authorized activity
• social insurance number
• social insurance number