Tax shelter

Tax shelter's name and address – Enter the name and complete address of the tax shelter entity in the left block of Section A. If the tax shelter consists of activities and there is no tax shelter entity, enter the principal promoter's name and complete address instead.

Complete address – Wherever a complete address is requested on the application form T5001, Application for Tax Shelter Identification Number and Undertaking to Keep Books and Records, use the following codes:

• Province or territory – Use the two letter code from "Appendix A – Canadian province or territory, or U.S. state, territory, or possession codes" in the T4068, Guide for the Partnership Information Return (T5013 forms), for the name of the Canadian province or territory. For all other countries, leave this area blank.
• Postal code – Enter the Canadian postal code.
• Country – Enter "CAN" or the appropriate three letter code from "Appendix B – Country codes" in the T4068 guide, for any other country.
• State – Use the two-letter code from "Appendix A – Canadian province or territory, or U.S. state, territory, or possession codes" in the T4068 guide, for the name of the U.S. state. For all other countries, use the two-letter code for your state or province if it has one.
• U.S. zip code – Enter the U.S. zip code. For all other countries (except Canada), use the postal code if that country has one. Otherwise, leave this area blank.

Contact person's name and telephone number – Enter the name and daytime telephone number of the person we can contact if we need more information about the tax shelter. If the tax shelter consists of activities and there is no tax shelter entity, enter the principal promoter's daytime telephone number.

Principal promoter

Principal promoter's name, address, and telephone number – Enter the name, complete address, and daytime telephone number of the tax shelter's principal promoter in the right block of Section A. Follow the instructions in "Complete address."

Identification number – Enter the principal promoter's identification number:

• for an individual, enter the social insurance number (SIN)
• for a partnership, enter the partnership's account number or the Business Number (BN) for that partnership
• for a trust, enter the trust account number for that trust
• for a corporation, enter a "0" followed by the corporation's BN

If the promoter applying for the tax shelter identification number is not the principal promoter

Promoter's name, address, and identification number – If you are not the principal promoter, enter your name, complete address, telephone number, and identification number in the bottom block of Section A. Follow the instructions in the section above called "Complete address."

If there are other promoters for this tax shelter, complete Section D – Other promoter information to provide the information about the other promoters.

Forms and publications

• Guide T4068, Guide for the Partnership Information Return (T5013 forms)
• Form T5001, Application for Tax Shelter Identification Number and Undertaking to Keep Books and Records