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Guide to Canada's General Anti-Avoidance Rule (GAAR)

This primer explains the legal framework for GAAR cases and provides examples of insights that can be gained using Tax Foresight's General Anti-Avoidance Rule Case Finder. 

Click here to jump immediately to Tax Foresight's General Anti-Avoidance Rule Case Finder, search through our database of cases dealing with the GAAR and filter by facts, outcomes, and factors with varying weights.

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