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The 2023 Canadian Federal Budget, released March 28, 2023 Budget 2023, proposes significant amendments to expand the application of Canada s general anti-avoidance rule GAAR.

Sophie virjiJared mackeyWade ritchieCanada revenue agencyWritten by jared mackeyFederal budgetGeneral anti avoidance ruleConsultation paperInterpretation actExtended reassessmentBennett jones taxBudget 2023General anti avoidance rule