Tax shelter identification number

The promoter of a tax shelter has to get a tax shelter identification number before selling, issuing, or accepting a contribution towards acquiring an interest in a tax shelter (including gifting arrangements). The tax shelter identification number consists of two alphabetic characters (TS) followed by six numeric characters.

The tax shelter identification number does not in any way confirm the entitlement of an investor to claim any tax benefits associated with the tax shelter.

The Canada Revenue Agency (CRA) uses the tax shelter identification number for administrative purposes, such as identifying tax shelters for audit. Under the Income Tax Act, the CRA can get or verify information about any tax shelter that applies for an identification number, even if no taxpayer has filed an income tax return claiming a loss or deduction, or a gift or monetary contribution tax credit, related to the tax shelter.

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