Before acquiring any tax shelters by the December 31 deadline ensure you understand the business and tax implications of your investment, as well as the position of the Canada Revenue Agency (the Canadian income tax department) with respect to the shelter.
"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."