Tax shelter promoters

We define promoters according to certain criteria; an advisor can be considered as a promoter in specific situations. For more information about promoters, see the topics below.

Forms and publications

• Form T5001, Application for Tax Shelter Identification Number and Undertaking to Keep Books and Records
• Form T5001-INSTR, Instructions for applying for a tax shelter identification number
• Form T5003, Statement of Tax Shelter Information
• Form T5003SUM, Tax Shelter Information Return
• Form T5004, Claim for Tax Shelter Loss or Deduction

Date modified:

2016-03-04