Tax shelters

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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:
2024-04-10