How do you interpret CRA tax laws?

The Canada Revenue Agency deems that we are the owner of the gift as of the date of death of the donor and because we need to issue a tax receipt for the donation we cannot issue a tax receipt ( even if it is to the estate) past the date of death of the donor.(Ie: It is not possible to make a donation on a date that occurs after your date of death even if it is from you estate).    

Securities have to be valued for tax receipts as of the date of death of the donor even though the estate did not settle until the current year, which can create a real gain/loss scenario for the Foundation if a security has dropped in value since the date of death of the donor.  

Our tax regulations deem that we were recorded to receive the donation at the time the donor passed away so it was given to us as of that date.    

Any idea what other Canadian Foundation do?    

This is a fairly new interpretation of the CRA tax laws, we did not have to issue our receipts as of the date of death of the donor when I was at TCF, so it was not an issue in the past. Our tax receipt records are currently connected to each gift because our gift value is also our tax receipt value.