What is a tax scheme?
Tax schemes are plans and arrangements that attempt to deceive taxpayers by promising to reduce the taxes they owe, either through large deductions, or through promising tax free income. Schemes can also include other creative ways to convince people to pay less than what they owe.
“Promoters” are individuals or corporations who promote or sell schemes that seek to break or bend the rules of the Canadian tax laws. These promoters deliberately make false statements to assist their clients in tax cheating, all the while obtaining a financial benefit.
Visit this CRA link for additional details Beware of Tax Schemes