General Anti-Avoidance Rule (GAAR)¶
Canada Revenue Agency. General Anti-Avoidance Rule (GAAR). Government of Canada.
Cited by¶
1 citation across 1 artifact.
Each citation links to the sentence it supports in the citing article.
Mechanisms¶
- Anti-Abuse Rulebook
- The purpose grounding is what gives it that reach — the same logic behind a general anti-avoidance rule, which lets authorities set aside arrangements whose main purpose is to defeat a rule's intent rather than to do genuine business.
This sourceA general anti-avoidance rule can deny a tax benefit when an avoidance transaction defeats the object, spirit, or purpose of the tax rules.
- The purpose grounding is what gives it that reach — the same logic behind a general anti-avoidance rule, which lets authorities set aside arrangements whose main purpose is to defeat a rule's intent rather than to do genuine business.
Verification¶
Does it exist? Not checked yet. This entry carries no identifier to resolve. It was extracted from the citation as written in the article, normalized, and deduplicated against the rest of the registry.
Does it back the claim? Not recorded. The single citation of this work carries no recorded support check.
Support is checked per citation rather than per work — the same source can be cited soundly in one article and wrongly in another. Per-citation recording began recently, so a citation with no recorded check is a gap in the record rather than evidence it went unchecked.
See how references were verified.
Registry ID ref:943a0aca9d41 · see in the full table