Global Learning Group Inc. (GLGI)

Company Profile

Are they still open?

They are closed and there is no support from the company.


They have moved with NO forwarding address or contact information.

We are happy to speak with you to review your options and what these cases mean for you.

If you have any relevant information regarding this tax shelter case, please email us at

Global Learning Gift Initiative Court Cases

The 2013 GLGI Court Case


The court found that the Minister (CRA) failed to comply with the duty to assess with all due dispatch as per s. 152(1) of the Income Tax Act. However, the taxpayer can have his or her tax return assessed before the related tax shelter has been audited if they agree to remove the claim from their return.

The 2015 GLGI Court Case


2015 court case involving GLGI (Mariano v. Her Majesty the Queen) was an appeal of a CRA reassessment that was issued as a result of a GLGI donation.

The 2020 GLGI Court Case


2020 appeal ruling relating to GLGI program and donation (Tudora v. The Queen), Justice MacPhee stated the “ruling should be and will be consistent with Mariano concerning donative intent” and “the Appellant, as a result of his participation in this arrangement expected to be enriched. He therefore did not have the requisite donative intent.”


Due to this recent case Global Learning Gift Initiative (GLGI)- The CRA Reassesses Tens of Thousands of Taxpayers Who Gave Money to the Shelter and are in the process of collections and enforcement.


Please forward this message to all family or friends who are GLGI past donors.


Unfortunately, like many they may not be unaware of this decision, and pending CRA collection enforcement actions.