Canada Revenue Agency's usual warning about buy-low, donate-high tax shelters was obscured this year by the income trust brouhaha. Its latest warning came down on Oct. 31, so promoters of "gifting" tax shelters were able to fly below the radar while the media were focused on trusts. But with less than six weeks until year-end, it's now prime selling season for these dubious tax shelters. The CRA warns of the "financial risks" inherent in gifting trust arrangements, leveraged cash donations and buy-low, donate-high arrangements. "If it looks too good to be true, it might just be," CRA spokesperson Jaqueline Couture said yesterday. In an Oct. 31 release picked up only by a few regional publications, CRA commissioner Michel Dorais warned consumers to "be wary of any ad that uses tax savings as a key selling point." The CRA reviews all tax shelters and will challenge "any arrangement that does not comply with the Income Tax Act....