Investments in properties and gifting arrangements

An investment in property, or a gifting arrangement can be considered a tax shelter if certain conditions are met.

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