Applying for a tax shelter identification number
The tax shelter promoter must use Form T5001, Application for Tax Shelter Identification Number and Undertaking to Keep Books and Records, to apply for a tax shelter identification number. Before we will issue a tax shelter identification number, the promoter has to provide us with prescribed information including a copy of an offering memorandum, and with a statement that the promoter will keep the books and records in Canada. For more information, see Completing Form T5001.
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