There is a difference between tax evasion and tax avoidance. Tax avoidance occurs when the provisions of the law are used, but perhaps in an unintended way. That is why, in 1988, the Department of Finance gave us the authority, through the anti-avoidance rule, to investigate transactions that are not necessarily in keeping with the object and spirit of the law.
On December 13th, 2010. See this statement in context.