Tax Alert Archives December 2024

CRA publishes webpage with examples of allegedly GAAR-able transactions

On December 20, 2024, the CRA published its views on the general anti-avoidance rule (GAAR) in a new webpage. The webpage contains some general comments by the CRA regarding the GAAR, examples of when the CRA would apply the…

Prepared by: Patrick R. Murray

Patrick attended the Peter A. Allard School of Law at the University of British Columbia, where he completed the Master of Laws in Taxation program while earning his National Committee on Accreditation certificate. Patrick is also a JD graduate from… more »

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