General anti-avoidance rule in Canada

History, scheme, source, and enforcement

Authored by: Vokhid Urinov

The Routledge Companion to Tax Avoidance Research

Print publication date:  October  2017
Online publication date:  October  2017

Print ISBN: 9781138941342
eBook ISBN: 9781315673745
Adobe ISBN:

10.4324/9781315673745.ch7

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Abstract

A number of tax relief schemes allow Canadian taxpayers to reduce income tax bill in a legitimate way; these include certain savings accounts, deferrals, and deductions for small business. The Canadian General Anti-Avoidance Rule (GAAR) targets abusive tax avoidance schemes which involve transactions and provisions leading to tax advantage not intended by legislators. In this chapter Vokhid Urinov introduces the history and the development of the Canadian GAAR, and provides an in-depth discussion of its features.

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