General Anti-Avoidance Rule

Current status: Closed

This consultation sought views and feedback on proposals released in Budget 2023 to amend the general anti-avoidance rule (GAAR) in the Income Tax Act. In particular, comments were sought with respect to the changes described under the heading “General Anti-Avoidance Rule” in Tax Measures: Supplementary Information and in the related legislative proposals to amend the GAAR in the Notice of Ways and Means Motion to Amend the Income Tax Act and the Income Tax Regulations.

This engagement process gave all interested members of the public the opportunity to provide input on this topic.  The consultation ran from March 28, 2023 until May 31, 2023.  Thank you to everyone who participated.

What’s next?

Comments received during the consultation period will inform the government’s work ongoing work on the GAAR. The government next intends to publish revised legislative proposals and announce the application date of the amendments.

While this formal consultation has now concluded, Canadians are welcome to share their ideas and comments with the Department of Finance at any time.

Related links

• Tax Measures : Supplementary Information | Budget 2023 (canada.ca)
• Notice of Ways and Means Motion to Amend the Income Tax Act and the Income Tax Regulations (canada.ca)