taxpage.com/articles-and-tips/general-anti-avoidance-rule/tax-avoidance-tax-planning/
Update:
www.osler.com/en/resources/regulations/2021/supreme-court-of-canada-hears-alta-energy-appeal-on-benefits-under-tax-treaties
tinyurl.com/3xchs6s9
insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VaoeeG%2FFYNIukV7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&nav
www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/may-11-2023-2/proposed-changes-general-anti-avoidance-rule/
www.thor.ca/blog/2024/01/whats-new-the-latest-evolution-in-the-gaar-modernization-proposals/https://www.parl.ca/LegisInfo/en/bill/44-1/C-59
www.airdberlis.com/insights/video-content/video/tax-litigation-video-series—recent-changes-to-the-gaar#page=1
Alternative Transactions: Increasingly Relevant to GAAR Abuse Analysis | McCarthy Tétrault
