November 26, 2003
Under the Income Tax Act, a tax shelter includes any property or gifting arrangement for which a promoter represents that an investor can claim deductions or credits which equal or exceed the cost of the property less certain benefits within a four year period.
- Risks Associated with Tax Shelters, Fact Sheet, Updated November 2000
- Tax Shelter Donation Arrangements, Fact Sheet, November 2003
- Income Tax Act, R.S.C. 1985 (5th supp.) c. 1, ss. 237.1(1) and 248(1)
Report a problem or mistake on this page
- Date modified: