The Canada Revenue Agency has issued a News Release stating that they will be putting the assessment of any individual returns on hold that claim a credit by participating in a tax shelter scheme.  They warn that starting from the 2012 tax year they will be auditing tax shelters to ensure that they comply with Canadian tax laws.  Any individual returns which claim a credit will not be processed until the audit is complete, which may take up to two years.

A copy of the News Release can be found here.