- Questions and answers: Gifting tax shelter schemes
What is a tax shelter
An overview of tax shelters.
Investments in properties and gifting arrangements
How investments in property or gifting arrangments qualify as tax shelters.
Registering a tax shelter
Who registers a tax shelter and when it has to be registered.
Tax shelter promoters
Who is a promoter. When is a tax advisor a promoter.
Tax shelter identification number (TSIN)
Applying for a TSIN, completing Form T5001, and using the TSIN.
Details of various penalties for false or misleading information, and using the TSIN.
Forms and publications
- Form T5001, Application for Tax Shelter Identification Number and Undertaking to Keep Books and Records
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