TERMIUM Plus®

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NUMERO INSCRIPTION ABRI FISCAL [1 record]

Record 1 2007-11-07

English

Subject field(s)
  • Taxation
CONT

A tax shelter identification number is intended only to track the schemes and participants and does not entitle the participants to any of the benefits related to the tax shelter.

CONT

The promoter of a tax shelter has to get a tax shelter identification number before selling, issuing or accepting a contribution towards acquiring an interest in a tax shelter (including gifting arrangements). The tax shelter identification number consists of two alphabetic characters (TS) followed by six numeric characters.

French

Domaine(s)
  • Fiscalité
CONT

Le numéro d'inscription de l'abri fiscal sert essentiellement à permettre le suivi de l'abri fiscal et des participants et ne donne pas à ceux-ci le droit aux avantages liés à cet abri fiscal.

CONT

Le promoteur d'un abri fiscal doit obtenir un numéro d'inscription pour l'abri fiscal avant d'entreprendre la vente ou l'émission de parts dans un abri fiscal ou d'accepter un paiement en vue de leur achat (y compris les arrangements de don). Le numéro d'inscription de l'abri fiscal a huit caractères, soit deux caractères alphabétiques (TS) suivis de six chiffres.

Spanish

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