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.

We use the tax shelter identification number for administrative purposes, such as identifying tax shelters for audit. Under the Income Tax Act, we 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.

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