Shelter

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Shelter

A general term used in statutes that relates to the provision of food, clothing, and housing for specified individuals; a home with a proper environment that affords protection from the weather.

References in periodicals archive ?
Thus, TEI believes that the Commission's July 15 study, Corporate Tax Sheltering and Impact on State Corporate Income Tax Revenue Collections, fails to appropriately focus on the illegal or fraudulent nature of the actions that underlie nearly all of the high profile cases.
Contributing to an RRSP may not elicit the kind of excitement that other tax shelters do, but most of us should consider maximizing our contributions to an RRSP to be one of the most important ways of sheltering our income from tax.
Any other arrangement by definition implies sheltering. This creates a paradox of workshop management.