Subject: CRA Electronic mailing list service Potential investors reminded to exercise caution with respect to certain donation arrangements As the calendar year end approaches, investors may see an increasing number of advertisements for tax shelter donation arrangements. The Canada Revenue Agency (CRA) reminds investors that the proposed legislative changes announced by the Department of Finance on December 5, 2003, to limit the tax benefits of charitable donations made under tax shelter and other arrangements, are in effect. Investors should be aware of the risks associated with participating in certain tax shelter donation arrangements, including gifting trust arrangements, leveraged cash [More]