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CRA Controlled Subject Vocabulary (CRACSV)

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tax shelters
Francais
abri fiscal
Broader Term
tax planning
Related Term
aggressive tax planning
general anti-avoidance rule
statement of partnership income
tax avoidance
tax shelter identification number
Scope Note
In very general terms, a tax shelter includes either a gifting arrangement or the acquisition of property, where it is represented to the purchaser or donor that the tax benefits and deductions arising from the arrangement or acquisition will equal or exceed the net costs of entering into the arrangement or the property.  


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Date modified:
2006-12-15
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