When completing the Shareholder Information section of your T2 corporate tax return, you may see an error such as:
“For each BN provided, there must be no entry at line 300 (SIN)”
or
“For each SIN provided, there must be no entry at line 200 (BN)”
Why am I seeing this error?
CRA requires you to provide only one identification number for each shareholder.
You cannot enter both a Business Number (BN) and Social Insurance Number (SIN) for the same shareholder.
How to fix it
Enter the identification number that applies to the shareholder:
Individual shareholder: Enter their SIN and leave the Business Number and Trust Number blank.
Corporate shareholder: Enter the corporation's Business Number and leave the SIN and Trust Number blank.
Trust shareholder: Enter the applicable Trust Number and leave the other identification fields blank.
Once the additional identification number is removed, the error should clear and you can continue your return.