Notice to reader
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.
- 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.
Details of various penalties for false or misleading information, and using the TSIN.
- Definitions for Tax shelters
Forms and publications
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