General Anti-Avoidance Rule Consultation
Current status: closed
This consultation gave stakeholders and members of the public the opportunity to provide views and feedback on approaches to modernize Canada's General Anti-Avoidance Rule (GAAR). The consultation ran from August 9 to September 30, 2022. A number of submissions were received reflecting a variety of viewpoints and we thank everyone who participated.
Key questions for consideration
This consultation focused specifically on modernizing the GAAR, a key tool for challenging abusive tax avoidance. The Department of Finance sought 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 were invited to provide their comments on the relative merits of the approaches set out in the paper, for consideration by departmental officials in helping to inform policy decisions aimed at strengthening the GAAR.
While this formal consultation has now concluded, Canadians are welcome to share their ideas and comments with the Department of Finance at any time.
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