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Charities

11 years and thousands of cases later, courts still dealing with fallout from ‘sham’ charity scheme

Tax Court has dealt with more than 1,500 appeals related to Global Learning and Gifting Initiative

Bethany Lindsay

6 Apr 2026 • 4 min read

A sign in a window advertises the Tax Court of Canada along with other federal courts.
The Tax Court of Canada saw 1,500 appeals related to the Global Learning and Gifting Initiative charity tax donation scheme in just seven years, according to the judge who oversaw those files. (Bethany Lindsay/The Investigative Journalism Foundation)

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