At least here in the western United States, we almost never use "tin" any more, except for perhaps a "tin of sardines." (Even this expression is not as common as it probably once was. I hear people can "a can of sardines" too). Tin is a type of material (chemical symbol Sn). If pressed, I would say "can" refers to almost everything that is cylindrical in shape (such as a can of soda, beer, soup, but NEVER, at least not here, a tin of soda, beer, or soup). A tin to me almost implies an odd, non-cylindrical shape, such as that square tin of sardines that I previously mentioned. Also, if the can is made from tin, you can call it a "tin can," but most soda cans are made of aluminum today.