Tax shelters
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Tax shelters
Notice to reader
The information on these pages replaces the information in Information Sheet T5001-INSTR, Instructions for applying for a tax shelter identification number, which has been discontinued.
Sections
- What is a tax shelter?
- An overview of tax shelters.
- Registering a tax shelter
- Who registers a tax shelter and when it has to be registered.
- Tax shelter identification number
- Applying for a tax shelter identification number (TSIN), completing Form T5001, and using the TSIN.
- Investments in properties and gifting arrangements
- How investments in property or gifting arrangements qualify as tax shelters.
- Penalties
- Details of various penalties for false or misleading information, and using the TSIN.
Related
- Tax shelters – Know the risk
- Definitions for tax shelters
- Form T5001, Application for Tax Shelter Identification Number and Undertaking to Keep Books and Records
- Form T5003, Statement of Tax Shelter Information
- Form T5003SUM, Tax Shelter Information Return
- Form T5004, Claim for Tax Shelter Loss or Deduction
Page details
- Date modified:
- 2025-07-24