General Anti-Avoidance Rule Consultation
General Anti-Avoidance Rule Consultation

Current status: open

This consultation gives stakeholders and members of the public the opportunity to provide views and feedback on approaches to modernize Canada's General Anti-Avoidance Rule (GAAR).

It is essential to the integrity of the tax system that Canada's anti-avoidance rules remain sufficiently up-to-date and robust. This enables tax authorities and courts to effectively address sophisticated and aggressive tax planning that can lead to some individuals or businesses inappropriately avoiding paying their fair share in taxes.

This consultation focuses specifically on modernizing the GAAR, a key tool for challenging abusive tax avoidance. The Department of Finance is seeking views and advice on specific approaches to modernizing the GAAR, as set out in the consultation paper Modernizing and Strengthening the General Anti-avoidance Rule.

Canadians are invited to review the paper and provide their comments to The Department of Finance is accepting written representations on the relative merits of the approaches set out in this paper until September 30, 2022.

What's next?

Your feedback will be considered alongside the analysis of departmental officials in helping to inform policy decisions aimed at strengthening the GAAR.

Related links

Budget 2022 – Strengthening the General Anti-Avoidance Rule

Budget 2022 – Application of the General Anti-Avoidance Rule to Tax Attributes