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Canadian tax interpretations and transactional implications
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Investments in properties and gifting arrangements

Source URL

http://www.cra-arc.gc.ca/tx/bsnss/tpcs/txshltrs/whn/menu-eng.html

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Investments in properties and gifting arrangements

An investment in property, or a gifting arrangement can be considered a tax shelter if certain conditions are met.

Topics

  • Prescribed property and prescribed benefits in relation to a tax shelter
  • Representations made in connection with the property
  • Gifting arrangements
  • Appraisals for donations of gifts in kind

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

Directory

  • CRA Website (old)
  • Businesses
  • Tax shelters
  • Investments in properties and gifting arrangements
  • general
  • Appraisals for donations of gifts in kind
  • Gifting arrangements
  • Prescribed property and prescribed benefits in relation to a tax shelter
  • Representations made in connection with the property

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None of the content is or should be construed as advice, and readers should obtain any tax (or other) advice from their professional advisors. We disclaim any liability to anyone arising from reliance on any content of this or any other site.