Tax shelter

Summary policy

November 26, 2003

Reference number

Key words

Tax shelter

Policy statement

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)
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