Tax shelters

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The information on these pages replaces the information in Information Sheet T5001-INSTR, Instructions for applying for a tax shelter identification number, which has been discontinued.

Sections

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

Tax shelters – Know the risk
Form T5001, Application for Tax Shelter Identification Number and Undertaking to Keep Books and Records
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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Date modified:: 2025-05-29

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Tax shelters

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