Canadian Tax Law Insights: How proposed amendments and recent Supreme Court decisions could affect the general anti-avoidance rule (GAAR)

Available on-demand, you can now watch the in-depth panel discussion on the practical implications of the proposed amendments to GAAR and the two recent decisions of the Supreme Court of Canada in Alta Energy and Deans Knight.

The panel, chaired by Osler Tax partner, Al Meghji, features the Honourable Marshall Rothstein and the Honourable Marc Noël, two former jurists whose appellate decisions have shaped the interpretation of the existing GAAR. The discussion focuses on the implications of these developments and provide practical suggestions to guide taxpayers in managing GAAR risks when undertaking commercial transactions.