Published: March 4, 2020
Last Updated: April 17, 2020
The Tax Court of Canada case of JUANITA MARIANO vs. HER MAJESTY THE QUEEN 2009-3506(IT)G was decided against the taxpayers who invested in a donation tax shelter on the basis that there was no donative intent in making the donation. GLGI participants should seek legal tax advice to deal with CRA.
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