Archive for Month: November

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The Tax Court of Canada Orders the Canada Revenue Agency to Release GAAR Committee Reports about Similarly Situated Taxpayers: Coopers Park Real Estate Development v The Queen, 2022 TCC 82

Introduction: The General Anti-Avoidance Rule & Documentary Discovery during Tax Litigation Section 245 of Canada’s Income Tax Act contains the general anti-avoidance rule (also known as the “GAAR”). The GAAR aims to prevent taxpayers from enjoying tax benefits by invoking avoidance transactions that misuse or abuse specific provisions of...

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