The General Anti-Avoidance Rule 

Presented by the Taxation Law Section
Co-Chairs:  Brian R. Carr, Thorsteinssons LLP | Ed Kroft, Q.C., Bennett Jones LLP

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The General Anti-Avoidance Rule 

This session examines the general-anti avoidance rule (GAAR) in section 245 of the ITA. It first provides background to the GAAR, considering the judicial approach to tax avoidance from The Duke of Westminster case to Stubart Investments Ltd. It then considers the basic structure of the GAAR and how it has been addressed in judicial decisions, looking at the characterization of a tax benefit, the concept of a series of transactions, the non-tax purpose exception, and the misuse or abuse test in subsection 245(4).

Speakers

Matt Williams, Thorsteinssons
David Duff, University of British Columbia
Deen Olsen, Justice Canada, Tax Law Services Branch