The OECD Report on Abuse of Charities for Money Laundering and Tax Evasion is well worth reading for anyone who cares about the Canadian charitable sector.  On my quick read of the report it seems that Canada has probably more charity tax evasion than any other country.  The complete report is at: http://www.oecd.org/dataoecd/30/20/42232037.pdf I will be writing an article on the ethics of professional advisors, especially charity lawyers, being involved with advising and defending charity tax evasion schemes.