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...
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Introduction – What are Statute-Barred Tax Years? The Canadian tax system is based on the principles of self-assessment, which requires that Canadian taxpayers perform their own due diligence and to report their taxable income to the Canada...
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22Nov
Introduction: The General Anti-Avoidance Rule & Documentary Discovery during Tax Litigation Section...
26Oct
Introduction – What are Statute-Barred Tax Years? The Canadian tax system is...
31Aug
A gift is generally defined as a voluntary and gratuitous transfer of...
22Nov
Introduction: The General Anti-Avoidance Rule & Documentary Discovery during Tax Litigation Section...
26Oct
Introduction – What are Statute-Barred Tax Years? The Canadian tax system is...
31Aug
A gift is generally defined as a voluntary and gratuitous transfer of...
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