CRA publication on “Using Tax Havens to Avoid Paying Taxes -Worth the Risk?”

Abusive tax schemes involving tax havens or secrecy jurisdictions undermine our tax system and all the program that are supported by taxes - not to mention impose additional burden on other taxpayers.  I thought that this sentence from the CRA publication on “Using Tax Havens to Avoid Paying Taxes -Worth the Risk?” is interesting that “For tax shelters that involve gifting, CRA audits have determined that 96% of these arrangements make use of tax havens.”  Here is the file rc4507- “Using Tax Havens to Avoid Paying Taxes -Worth the Risk?”