SIN Expiry & Maintained Status Renewal Guide 2026

1. Can You Work with an Expired 9-Series SIN on Maintained Status?

Yes, but only where the person remains authorized to work under the applicable immigration rules. Service Canada expressly states that a temporary resident whose SIN has expired can continue working if they applied to extend their permit and have maintained status. The key issue is not whether the SIN expiry date has passed; it is whether the underlying immigration authorization to work has continued. For a worker who applied before the existing work permit expired for another work permit, IRPR paragraph 186(u) provides the work-without-a-permit authority while the application is being decided, provided the worker remains in Canada and continues to comply with the conditions of the expired work permit other than its expiry date. IRPR paragraph 186(w) is not the general maintained-status rule for work-permit extensions; it addresses certain former study-permit holders who completed their program and applied for a work permit before the study permit expired. Maintained status also does not mean that every pending immigration application permits work. A person who applies for a study permit or visitor record after holding a work permit must generally stop working when the existing work permit expires. Work authorization must be assessed from the specific application and prior permit conditions.

2. Maintained Status Proof, WP-EXT Letters and Employer Verification

IRCC provides an online WP-EXT letter, except for PGWP cases, to eligible applicants who apply online to extend or change a work permit. The letter can be shown to an employer together with the existing work permit as proof of continued work authorization. It states an administrative expiry date, but IRCC explains that an eligible worker may continue working past the date on the letter until IRCC makes a decision, provided the worker continues to qualify and follows the same conditions. The current IRCC letter uses an expiry date 365 days from the date the application is received. The former practice of describing the letter as having a standard 120-day date is outdated. A worker who applied on paper does not receive the same WP-EXT proof letter and may instead use other evidence of the submitted application and authorization as instructed by IRCC. For an employer-specific work permit, maintained status does not permit the worker to freely change employers. The worker must continue under the conditions of the original permit unless IRCC separately authorizes a change.

3. SIN Expiry, CRA Payroll, CPP/EI and Tax Reporting

An expired 9-series SIN does not by itself require an otherwise authorized worker to stop working. Service Canada and IRCC specifically recognize that eligible temporary residents can continue working with an expired SIN while a qualifying permit-extension application is being processed under maintained status. The SIN and immigration work authorization are separate issues. The expiry of the SIN record does not itself cancel a person's immigration work authorization, and an immigration application does not by itself extend the SIN record. Service Canada says the temporary SIN expiry can only be updated after the person receives the new immigration document. CRA requires employers to request an employee's SIN within 3 days of the employee starting work. If an employee does not yet have a SIN, CRA says the employee must apply and provide the SIN within 3 days after receiving it. Employers must continue meeting their normal payroll, income-tax, CPP and EI obligations where the underlying employment remains authorized. The correct payroll treatment should not be replaced by an assumption that an expired SIN means the employment has automatically become unauthorized. An expired SIN also does not automatically close or suspend a bank account. Financial institutions may have their own identification, tax-reporting and compliance requirements, but a bank-account restriction should not be described as a universal Canadian rule triggered solely by SIN expiry.

4. When and How to Update an Expired 9-Series SIN

Service Canada says a temporary resident can update the expiry date of a 9-series SIN once the new immigration document has been received. While the permit-extension application is pending, Service Canada does not update the SIN expiry simply because an application receipt or WP-EXT letter exists. After receiving the new work permit, the person should apply to update the SIN record. Service Canada requires the relevant immigration document and identity documents according to its current application process. The update can be completed through Service Canada's available SIN channels, including online and in person. The new SIN expiry date should match the expiry date on the current immigration document. Service Canada's current guidance also explains that after a temporary SIN is extended, the old SIN document should be destroyed because it is no longer the current document. The SIN itself remains the same 9-digit number; the important change is the validity/expiry information associated with the temporary resident's status.

5. Special Cases: Study-Permit Extensions, PGWP Applications and Loss of Maintained Status

The term maintained status covers different situations, so the exact work rule must be matched to the immigration application. A person who extends a study permit may generally continue studying under the original conditions while the application is pending, but study-permit maintained status does not automatically mean that a person may continue working after the original permit expires. IRCC specifically states that a person who applies for a study permit or visitor record must stop working when the original work permit expires. There is a specific exception for eligible former students who applied for a post-graduation work permit before their study permit expired. IRPR paragraph 186(w) covers this situation, subject to the conditions in that provision. This is why paragraph 186(w) should not be used as the blanket statutory citation for all maintained-status workers. If a work-permit extension is refused, the person must follow IRCC's instructions and determine whether restoration or another lawful status is available. They should not continue working merely because their SIN is still visible in payroll records or because the SIN itself has not yet been updated. The immigration authorization, not the SIN expiry date, determines whether work may legally continue.

Official Government & Tribunal References

• IRCC — Extend or Change the Conditions on Your Work Permit: After You Apply
• IRCC — What to Do If Your Work Permit Expires or Is Expiring
• IRCC — Can I Keep Working If My Permit Expires?
• IRCC — Expired Work Permit but Maintained Status and Expired SIN
• Immigration and Refugee Protection Regulations — Section 186
• Immigration and Refugee Protection Regulations — Section 201
• Service Canada — SIN for Temporary Residents in Canada
• Service Canada — Application Status and Receiving Your SIN
• CRA — Get the Social Insurance Number from the Individual
• CRA — Employers' Guide: Payroll Deductions and Remittances

Frequently Asked Questions (6 Verified Answers)

Maintained SIN Metrics

• Expired 9-Series SIN

  Work May Continue in Eligible Cases
• Work-Permit Extension

  Apply Before Existing Permit Expires
• Online ProofWP-EXT Letter Except PGWP
• SIN Update

  After New Immigration Document