Representations made in connection with the property

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Representations made in connection with the property

The definition of what constitutes a tax shelter depends entirely on the reasonable inferences that the CRA can draw from representations made in connection with the property. Representations include:

  • written representations such as those contained in sales brochures or advertisements
  • verbal representations such as those made in public or private information, or sales meetings
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Date modified:
2022-08-10