I left out one important part.
The CRA has said that they intend to apply the domestic GAAR and this principal purpose test simultaneously.
On February 7th, 2019. See this statement in context.
On February 7th, 2019. See this statement in context.
Co-Chair of Tax Group, Osler, Hoskin & Harcourt LLP, As an Individual
I left out one important part.
The CRA has said that they intend to apply the domestic GAAR and this principal purpose test simultaneously.
See context to find out what was said next.