By Cris Best (October 28, 2022, 11:39 AM EDT) -- Pursuant to s. 118.1 of the Income Tax Act, RSC 1985, c 1 (5th Supp), if a taxpayer donates to an eligible charity, a tax credit can be claimed for the amount of the donation. However, there have been many widely marketed charitable donation tax shelters that in some form or another have been found to abuse the tax credit. Most involve inflated donations, by a large number of sometimes unwitting taxpayers, to otherwise defunct charities....