GAAR: The Musical

Original Story: Laura Philipps, Natalie Lythe, Emjayo’see
Book: Laura Philipps and Jules Vodarek Hunter
Music and Musical Arrangement: Danny Zaidman
Executive Producer: Emjayo’see
Artistic Producers: Laura Philipps and Jules Vodarek Hunter
Lyrics: Emjayo’see

GAAR: The Musical is a multidisciplinary project bridging industries and disciplines, stirring dialogue about civic issues, and creating Canada’s first Tax Musical.

Tax cases fought over the General Anti-Avoidance Rule, or GAAR during the past 30 years have involved a cross-section of Canadian taxpayers, including individuals, multinational corporations and small business corporations, all who organize our daily lives with energy, telecom and financial services, land and resource management who are generally free to organize their tax affairs, subject of course, to the GAAR.

With millions of public dollars at stake in each GAAR case, millions more are spent finding and defending against findings of abusive tax avoidance all requiring millions more in taxes payable by the rest of us. The creative team around “GAAR: The Musical” has found a way to dramatize the GAAR into a satirical musical, sure to educate, inform and create dialogue on this 30+ year old rule, currently being “modernized” within the framework of Canada’s ageing income tax system. The work tries not to judge the GAAR, enthusiasts or protagonists, but raises questions about a Government’s unilateral power to ignore the rule of law in a free society (newsflash, it is a rule of law now) but at the same time required to legislate rules to create a culture of compliance so that we all benefit from fair taxation, free from abuse of the tax system.

A study of the poems forming the basis for “GAAR: The Musical” reveal a trajectory similar to the five stages of tax change grief [see Glossary GAARief], starting with the tax authority’s lament for the need for a GAAR in “If I Only Had a GAAR”, adapted in the Musical as “If I Just Applied the GAAR”, and ending with “All Sides GAAR”, a finale, concluding that we may never fully understand the GAAR; but knowing full well that we really do. Which is probably why the Government announced a modernization in 2020.

Storyline for the Full Musical:

The full musical follows attorney Sandra Saladar on her first solo GAAR Case, resolving a six-year tax dispute on behalf of the multinational land and resource management firm CALM Group. Through her relationships with the tax planners of CALM Group and the office of the Tax Inspector, Sandra learns that the murky waters of tax planning are much more complicated than she ever imagined. Below are extracts from the coming production. Here are two samples of what is to come.

1. “I Wanna Be in Tax”, A Music Video:

Act I, Scene I: In the first scene of the musical (released as a Music Video), on her way into a meeting, protagonist Sandra Saladar receives a phone call with news that she will be taking on her next tax dispute alone. Sandra is overcome with emotion, elated to finally being given the opportunity to show her skills and flourish in her mentor’s image.

2. “All Sides GAAR”, a Musical Reflection:

Final Scene: After a gruelling day in case management with the tax authority, protagonist Sandra Saladar is left alone to reflect on the complexities and ambiguities of the GAAR. She laments the system in place and questions her role within it, asking herself: What is the true purpose of the GAAR?

Or just listen below…..

Credits

Director of Photography and Editor: Saba Akhtar

Production Managers and Artistic Producers: Jules Vodarek Hunter and Laura Philipps

Starring Maricris Rivera as Sandra Saladar

Featuring Emjayo’see and extras: Skye the Wonder Dog and the Anti-Avoidance Club Dancers

Song Arranged and Performed by Danny Zaidman Vocals by Maricris Rivera

Lyrics by Emjayo’see

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GAAR: The Musical

Main Characters:

Sandra Saladar

Profession: Tax Lawyer

Age: 28

Firm: Findem, Mindham and Grindham

Mission: Find out what is taking so long to move a tax dispute along at CALM Corporation.

Gloria Gajos (with the ‘J’ pronounced like the ‘J’ in Barejo)

Profession: Head of Tax

Age: 45 +

Firm: CALM Corporation

Mission: To keep the money CALM earns.

Donald DeRosa

Profession: Tax Planner

Age: 40-ish

Firm: CALM Corporation

Mission: To keep Gloria out of trouble.

Madame Tax Inspector

Profession: Tax Auditor

Age: 50-ish

Firm: Tax Authority Somewhere

Mission: To collect the country’s fair share of tax.

Mr. Achille

Profession: Tax Counsel

Age: 50-ish

Firm: Tax Authority

Mission: To figure out how to collect the country’s fair share of tax.

Development Timeline:

Pre-2017 – Development of parody poems, as part of “Dancing with the GAARs”, (c.2017), a limited distribution publication

2017 – Creation of characters and script/musical around the original poems.

2018 – The first reading of “GAAR: The Musical” script at a downtown Board Room with just actors no audience

2019 – Hiatus, further script and character development, reflection, new GAAR cases getting leave o Supreme Court

2020 – COVID, resurrection of script, Aaron Jan brought on as a dramaturg, Jules Vodarek Hunter brought on as Playwright, revised script developed, song demos created, GAAR modernization announced in Fall Economic Statement

2021– Launch of pilot video “If I Just Applied the GAAR”, Virtual reading with select audience of updated script for GAAR: The Musical, production of GAAR: The Musical, I Wanna Be in Tax, a Music Video

Creative Biographies:

Laura Philipps, Artistic Producer + Co-Writer

Laura Philipps

is a freelance Producer and Production Manager of theatre, dance, and outdoor multimedia works. Based in Toronto, Laura is a second-generation Canadian from German arrivants, living and working on Treaty 13 territory. Laura studied at the University of Toronto and received training through Crow’s Theatre’s Artists Cross Training Program, Generator’s Artist-Producer Training, and Seneca College’s Film and Television Microcredential. Laura is a Metcalf Foundation producing intern with Pratibha Arts and Producer of Henry G20.

Jules Vodarek Hunter, Artistic Producer + Co-Writer

Jules Vodarek Hunter is a writer, producer, arts administrator, theatre-maker and organizer based in Toronto. They have worked extensively with The AMY Project in various roles including stage manager, dramaturg/script editor and Interim Managing Director. Jules also completed a Metcalf internship with the Toronto Fringe in Festival Management and following that was the Community Partnerships Coordinator. Jules has worked on multiple collaborative producing roles for a wide array of youth programs, community arts projects as well as digital theatre projects. Jules is a volunteer lead organizer with SURJ (Showing Up for Racial Justice) Toronto, undermining white support for white supremacy, and has collaboratively produced weekly online actions, phone zaps and workshops. Recent producing credits include Undertow at Summerworks, Flin Flon Cowboy with Ahuri Theatre, Transactions with BigT Collective. Jules is stoked to have been working with GAAR: The musical and excited for what it will become!

Saba Ahktar, Cinematographer and Editor

Saba Akhtar (b. 1991) is a filmmaker and performer raised in Houston, Texas and based in Toronto, Ontario. They have worked extensively in the film industry for 5+ years in various roles including producer, director, director of photography, and camera assistant. Saba’s work has been shown at the National Arts Centre, The Toronto Sketch Comedy Festival, and Workman Arts Rendezvous With Madness Festival. They were a participant of the Roundtable Residency (2018) and were a runner-up contestant in Hxouse (2018) as well as a resident performer for The Assembly Improv(2021). Saba studied Theatre and Performance Studies at The University of Toronto.

Natalie Lythe, Story Contributor

Natalie Lythe works as a print specialist by day, editor by night. She is a voracious reader, with a Specialized Honours BA in English Literature from York University. As a queer woman, she is a strong advocate for diverse representation in all forms of media, and strives to amplify marginalized voices in her work. Grateful to be living and working in the traditional, ancestral and un-ceded territories of the Anishinaabe and the Haudenosaunee Peoples in Markham, ON, she is a chronic workaholic and a lover of cats, lilacs, and thunderstorms.

Danny Zaidman, Musician and Music Director

Danny Zaidman is the Founder and Musical Director of the Beverley Street Group, a full-service music entertainment company providing bespoke ensembles for corporate and private events, connecting professional musicians from across Ontario and bringing the magic of the perfect musical experience for every function. http://www.beverleystreetmusic.com/.

Maricris Rivera, Performer

Maricris Rivera (she/her) is a Filipina-Canadian performer, producer, creator and educator. She is a member of multi-award-winning multidisciplinary ensemble, Tita Collective. She is also a teacher for Little Rebels Music and Development. She plays with her band, Understudy, and is planning on releasing a solo EP in the near future. Previous Theatre: Tita Jokes (Tita Collective, 2019 Toronto Fringe, 2020 Next Stage Theatre Festival), Tale of a Town (FIXT Point), A New World Being Born (Carlos Bulosan Theatre), The Renaissance Woman (BOSS Dance Company), Lily (In’Trinzik Dance Project). @maricrisriv

Emjayo’see, (the artist formally known as Emjayo’see), Executive Producer

A Chartered Professional Accountant with over 38 years of executive level tax and financial accounting experience in industry and private practice with hands on experience in dozens of jurisdictions on six continents. Emjayo’see’s artistic practice includes digitally created works custom printed by real artists at Open Studio or Toronto Image Works, founder of GAARMAGEDDON.COM and TRANSFERDICE.COM and co-author of GAAR: The Musical. Emjayo’see, now somewhat retired, Emjayo’see continues to float around the tax world writing articles, helping out here and there and what not, periodically making appearances and solving tax problems for money.

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DISCLAIMER

This music video is protected under the copyright laws of Canada and other countries throughout the world, or not. Country of first publication: Canada. As parody, pastiche and or satire, any unauthorized exhibition, distribution, or copying of this music video or any part thereof (including soundtrack) is welcome but may result in civil liability and criminal prosecution; hopefully not against us. The story, all names, characters, inferences and incidents portrayed in this production are fictitious. No identification with actual persons (living, deceased or still practising), places, cases, backgrounds, buildings, and products (other than GAART, strategically placed throughout) is intended or should be inferred. No person or entity associated with this music video received payment or anything of value, or entered into any agreement, in connection with the depiction of tobacco products. No animals were harmed in the making of this music video and all COVID-19 public health requirements were adhered to.

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