Ontario tax litigator, Natalie Worsfold, has an interesting blog called “Trouble with Taxes”. She has a page on the GLGI gifting arrangement. Of particular note is the lengthy PDF of court documents.
To see the blog go to: http://www.troublewithtaxes.com/
For the GLGI page go to: http://www.troublewithtaxes.com/glgi.php
Her copy of the GLGI court documents is at: http://www.troublewithtaxes.com/images/GLGI.pdf
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Mark Blumberg is a partner at the law firm of Blumberg Segal LLP in Toronto and works almost exclusively in the areas of non-profit and charity law.