Canada Revenue Agency
www.cra.gc.ca
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Tax shelters
Topics about Tax shelters
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.
Penalties
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