Tax shelters

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.

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

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Date modified:: 2023-02-14

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Tax shelters

Tax shelters

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