The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee comments on Income Tax Act s. 245 amendments, with examples of what should be acceptable transactions under the General Anti-Avoidance Rule (GAAR).
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The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee comments on Income Tax Act s. 245 amendments, with examples of what should be acceptable transactions under the General Anti-Avoidance Rule (GAAR).