Ontario tax litigator, Natalie Worsfold, has an interesting blog called “Trouble with Taxes”. She has a page on the GLGI gifting arrangement. Of particular note is the lengthy PDF of court documents.
To see the blog go to: http://www.troublewithtaxes.com/
For the GLGI page go to: http://www.troublewithtaxes.com/glgi.php
Her copy of the GLGI court documents is at: http://www.troublewithtaxes.com/images/GLGI.pdf