General Anti Avoidance Rules

GAAR assessment cannot give rise to penalties for non-compliance with…
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Tests for Application Of GAAR

Application of the General Anti Avoidance Rule (GAAR) involves three…
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Gaar Assessment

GAAR assessment cannot give rise to penalties for non-compliance with…
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Gaar Court Decisions

Introduction The General Anti-Avoidance Rule (GAAR), set out in Section…
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Tax Avoidance & Tax Planning – General Anti-Avoidance Rule

Tax Avoidance& Tax Planning – General Anti-Avoidance Rule – Canadian…
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Gaar Applied To Deny Rollover

GAAR applied to deny partnership asset rollover In Ceco Operations…
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