GAARMAGEDDON.COM – GAAR

Updated for DAC Investment Holdings Inc., as well as the Pipeline of cases seeking decisions or closure, through May 13, 2024 are included. ....more statistics are coming soon keep coming back, and do check out "GAAR: The Musical" page under Fiscal Art..

GAARMAGEDDON.COM

All GAAR
Cases
Decided
On GAAR
(D.O.G.)
D.O.G.
Post
Trustco
48 37 29
The Crown (C)
V
43 40 26
The Taxpayers (T)
All GAAR
Cases
Decided
On GAAR
(D.O.G.)
D.O.G.
Post
Trustco
C T C T C T
SCC 4 2 4 2 4 2
FCA 26 17 17 14 15 11
TCC 16 24 14 22 10 13
FC 2 0 2 0 0 0

The General Anti-avoidance Rule (GAAR) Portal

“GAAR….is a broadly drafted provision, intended to negate arrangements that would be permissible under a literal interpretation of other provisions of the Income Tax Act, on the basis that they amount to abusive tax avoidance.”

Canada Trustco Mortgage Co. v. Canada, [2005] 2 S.C.R. 601, 2005 SCC 54

CDN GAAR SCORE: Crown 37 Taxpayer 40
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