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/
