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Canada GAAR Links

Canadian GAAR Legislation: http://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-245.html

Other Useful Links:

  • Tax Court of Canada      
  • Federal Court of Appeal     
  • Federal Court
  • Supreme Court of Canada     
  • Canada Revenue Agency    
  • GENERAL ANTI-AVOIDANCE RULE SECTION 245 OF THE INCOME TAX ACT IC88-2 October 21, 1988

 

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