Canada’s statutory general anti-avoidance rule (GAAR) was enacted in 1988 in response to the Canadian federal government’s view that judicial anti-avoidance doctrines and specific anti-avoidance rules were inadequate to address the proliferation of tax avoidance strategies. Since that time, the GAAR has been a major focus of Canadian tax jurisprudence.

Reprinted from the July 31, 2008 issue of Practical U.S./International Strategies ©2008 WorldTrade Executive, Inc. * www.wtexecutive.com

type Canadian Courts to Address Statutory Avoidance Rule