Thank you for the question.
There are of course no amendments to the general anti-avoidance rule in Bill C-19. I just wanted to make that clear.
The government did announce a specific amendment to the general anti-avoidance rule in budget 2022 that would extend the definition of “tax benefit” to apply to tax attributes, which would allow the creation of tax attributes to be challenged closer to the time the initial transaction is put in place, which provides certainty earlier on in the process. That's a specific proposal and not the broader, general anti-avoidance rule consultation.
The government also announced in budget 2022 that there would be provided a timeline for the general anti-avoidance rule consultation and that consultations would run through the summer with a goal of releasing draft legislative proposals by the end of 2022. While there's no specific consultation document like the consultation paper out right now, the goal is to have a consultation through the summer, with the goal of releasing draft legislative proposals by the end of the year.