Part of our approach to tax shelters is to communicate our position on them quite widely, and on the CRA Internet site we do provide quite a bit of information to people in terms of the kinds of considerations they should take into account in deciding whether to invest in a tax shelter or not.
Over the years we have published and put up a number of notices alerting taxpayers to one arrangement or another and cautioning them about going into certain types of arrangements. We have been as specific as we can be in terms of the kinds of arrangements they should perhaps avoid, and we have always counselled them to seek professional and independent advice before they enter into a tax shelter arrangement.