Failing to provide or providing an incorrect TSIN

Failing to provide the tax shelter identification number

We can assess a penalty of $100 for each failure if the tax shelter identification number is missing on a form.

Providing an incorrect tax shelter identification number

If you give an incorrect tax shelter identification number, you may be guilty of an offence and, if convicted, liable to:

  • a fine from 100% up to 200% of the cost of the tax shelter interest
  • imprisonment up to two years
  • both a fine and imprisonment
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