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In the latest instalment of our Tax Litigation Video Series, Monica Carinci dives into two recent changes to Canada's General Anti-Avoidance Rule (GAAR)...
In the latest instalment of our Tax Litigation Video Series,
Monica Carinci dives into two recent changes to Canada's
General Anti-Avoidance Rule (GAAR): the lower threshold for an
avoidance transaction and the introduction of an economic substance
component to the misuse or abuse analysis.
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