Complete this section to provide an explanation why any section of this form was not completed, or why any documents we requested have not been provided. For example, if when you complete:

• Section B, you entered code 99 in question 5, Expected deductions in the first four years to the purchaser of a minimum investment unit in the tax shelter, describe the expected deduction
  
• Section C, you enter code 49 in question 2, Expected amount of donation receipts to be issued to the purchaser of a minimum investment unit, describe the expected credit or deduction
  
• Section C, you answer no in question 6, Was a valuation or appraisal report used to support the value used on acquisition or donation?, explain how the value of the gift will be determined
  
• Section C, you answer Other in question 7, How will the donor acquire the property?, describe how the donor will acquire the property
  
• Section J, you know that the arrangement is dependent on a valuation, but a valuation has not been made yet and you do not know who the valuator will be, provide an explanation
  
• Section J, a valuation has not been made yet but the valuators are known, provide an explanation and send us a copy when the reports become available
  
• Section M, you are unable to provide copies of each document, explain why you are unable to do so

Forms and publications

• Form T5001, Application for Tax Shelter Identification Number and Undertaking to Keep Books and Records