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CRA may use its GAAR to guide PPT advance rulings and assessments

Anjana Haines
November 01, 2018
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The Canada Revenue Agency has suggested that its general anti-avoidance rule and related case law could shed some light on how the principal purpose test may be applied to transactions. But advance rulings are advised.

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Anjana Haines
Managing editor ITR
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Anjana manages ITR’s online and print coverage, alongside the publication’s awards and events worldwide. She covers all areas of corporate tax matters, but particularly disputes, transfer pricing arrangements and tax treaty analysis.
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