This content is from: Canada

Canadian update: GAAR in Supreme Court and legislative spotlight

Section 245 of the Income Tax Act (the Tax Act), enacted in 1988, contains a general anti-avoidance rule (the GAAR) that incorporates a modified business purpose test into Canadian tax legislation

Get Free Access to read more …

Read the full article and get instant full access for free

Get Free Access
  • Full free access for a week in a few clicks
  • No commitments, no payment details
  • Feauturing transfer pricing analysis

Are you ITR or TP week subscriber? Please log in.

Related