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A new era for the Canadian GAAR
Manage episode 388051381 series 3533849
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In this article – “A new era for the Canadian GAAR” – we review the important role Canada’s general anti-avoidance rule (GARR) has played over the years in preventing abusive tax avoidance, along with the federal government’s proposed material changes aimed at “modernizing” the GAAR.
This article is authored by Pooja Mihailovich, partner, and Leandra Gupta, an associate with the Tax Group.
Osler Legal Outlook is brought to you by Osler, Hoskin & Harcourt LLP. Osler is a leading, national law firm with a singular focus – your business. We advise clients on an array of domestic and cross-border legal issues, drawing on the expertise of over 550 lawyers to provide the answers you need, when you need them.
Osler Legal Outlook provides general information only and does not constitute legal or other professional advice. Specific advice should be sought in connection with your circumstances.
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