I live in Canada and have done a contract job with a U.S. company, and they ask me to fill a W8-BEN form to pay me.
I'm asked to
note that on the W8-BEN Form either section 5 or section 6 must be completed.
I've read the instructions on IRS, which says:
If you do not have an SSN and are not eligible to get one, you can get an individual taxpayer identification number (ITIN). To apply for an ITIN, file Form W-7 with the IRS. It usually takes 4-6 weeks to get an ITIN. To claim certain treaty benefits, you must complete line 5 by submitting an SSN or ITIN, or line 6 by providing a foreign tax identification number (foreign TIN).
A search shows this website suggests using the SIN (social insurance number) from the Canadian government.
My questions is that, is it a safe practice to use my SIN as the foreign TIN to fill in the W8-BEN form?