Canadian abusive charity gifting tax shelter schemes will eventually come to an end. At their height in 2006 the few charities involved with abusive gifting tax schemes issued $1.3 billion in inappropriate receipts. That number in 2009 is down to $300 million. With the Marechaux case in 2011, the Kossow case in 2013 and the Berg decision in 2014 the courts have taken a hard line on these schemes determining that no part of an investment in such a scheme counts as a gift.  By 2013 the amount of receipts issued as part of these schemes was down to “only” $100 million.  As long as there are people who think that you can make money off a charitable donation there will be investors. Unfortunately the investors will not only have to pay the back taxes but also interest and penalties which can be substantial.