Skip to main content
Skip to "About government"

Language selection

Français

Government of Canada

Search

Search Canada.ca

Menu

Jobs and the workplace
Immigration and citizenship
Travel and tourism
Business and industry
Benefits
Health
Taxes
Environment and natural resources
National security and defence
Culture, history and sport
Policing, justice and emergencies
Transport and infrastructure
Canada and the world
Money and finances
Science and innovation

You are here:

Home
Canada Revenue Agency
Forms and publications
Publications listed by number - CRA

IC88-2 General Anti-Avoidance Rule - Section 245 of the Income Tax Act

You can view this publication in:

HTML ic88-2-e.html

Last update: 1988-10-21

Report a problem or mistake on this page

Please select all that apply:

A link, button or video is not working

It has a spelling mistake

Information is missing

Information is outdated or wrong

Login error when trying to access an account (e.g. My Service Canada Account)

GC Key access
SecureKey Concierge (Banking Credential) access
Personal Access Code (PAC) problems or EI Access Code (AC) problems
Social Insurance Number (SIN) validation problems
Other login error not in this list

I can't find what I'm looking for

Other issue not in this list

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified:: 1988-10-21

About government

Contact us
Departments and agencies
Public service and military
News
Treaties, laws and regulations
Government-wide reporting
Prime Minister
About government
Open government

About this site

Social media
Mobile applications
About Canada.ca
Terms and conditions
Privacy

Top of page