Tax shelters

Topics

• What is a tax shelter?
  An overview of tax shelters.
• Investments in properties and gifting arrangements
  How investments in property or gifting arrangements qualify as tax shelters.
• Registering a tax shelter
  Who registers a tax shelter and when it has to be registered.
• Tax shelter promoters
  Who is a promoter and when a tax advisor is a promoter.
• Tax shelter identification number
  Applying for a tax shelter identification number (TSIN), completing Form T5001, and using the TSIN.
• Penalties
  Details of various penalties for false or misleading information, and using the TSIN.
• Definitions for Tax shelters