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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.
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