David Duff (UBC) presents Abusive Tax Avoidance and the Way forward for the Common-Anti Avoidance Rule at Toronto right now as a part of its James Hausman Tax Regulation and Coverage Workshop Collection hosted by Benjamin Alarie:

Canada enacted a statutory general-anti avoidance rule (GAAR) in 1988 to be able to restrict the scope of the normal Duke of Westminster precept that taxpayers are entitled to depend on tax-motivated authorized preparations to keep away from tax legal guidelines that may in any other case apply. After over 30 years of expertise with the GAAR and greater than 20 years of GAAR jurisprudence, the federal authorities launched a Session Paper in August 2022, contemplating varied amendments to “modernize” and “strengthen” the GAAR. This presentation relies on Professor Duff’s response to the GAAR Session, in addition to a extra conceptual article on the rationale for and acceptable design of common anti-avoidance guidelines that was printed in 2020.