In this 2004 case a BC lawyer is charged with 23 counts of tax evasion and making false or deceptive statements with respect to certain income tax returns and a complicated transaction involving charities. In this decision of the Provincial Court the lawyer is acquitted of all charges. The case raises a number of significant legal and ethical issues and anyone interested in planned giving or being a professional advisor advising charities should be aware of the case.
The case can be found at: http://www.canlii.org/en/bc/bcpc/doc/2004/2004bcpc48/2004bcpc48.html
One of the ethical situations that is raised is ‘when is a lawyer acting as a lawyer versus acting in a personal capacity’. Also on a practical level when will a avoidance transaction be sufficiently problematic for the CRA that they will go to court to prosecute someone.
[Update - here are another 2 court decisions that involve Mr. Bromley:
Do you require legal advice with respect to Canadian or Ontario non-profits or charities?
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.