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 (TSIN)
Applying for a TSIN, completing Form T5001, and using the TSIN. - Penalties
Details of various penalties for false or misleading information, and using the TSIN.
Forms and publications
- Form T5001, Application for Tax Shelter Identification Number and Undertaking to Keep Books and Records
- Form T5001-INSTR, Instructions for applying for a tax shelter identification number
- Form T5003, Statement of Tax Shelter Information
- Form T5003SUM, Tax Shelter Information Return
- Form T5004, Claim for Tax Shelter Loss or Deduction
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