The final penultimate work in the GAART Project is available now; it is a work inspired by a Montreal artist, Maclean who has done a study of the ARRET sign used in Montreal, in lieu of the more traditional English language STOP sign. I don’t know how this came to me, other than it was late in the evolution of GAART, around the time of the “Mind the GAAR” exhibition at the International Fiscal Association tax festival in Toronto, in 2017.
This final penultimate work in Emjayo’see’s GAART Series, “Les huit coins de la GAAR” is a refreshing, textual, yet purposive and contextual exploration into the GAAR. What at first glance looks like a mere work of franglais, in reality, the work digs deeply into understanding the practical application of the GAAR, in any language. Using what one blogeur noted was the ultimate “symbol of law and order, and banal uniformity”; the STOP sign, the artist renders the truth about the GAAR after nearly 30 years……it has at the same time served its purpose, run it’s course and will be with us forever more. Essentially the Income Tax Act’s own version of the “Notwithstanding Clause”.
Ordinary analysis of a provision offering a tax benefit requires a taxpayer to fit within the four corners of the provision. Where doing so involves complex tax planning, the analysis shifts to fitting within the eight corners of the GAAR which requires not only a textual analysis, but a purposive and contextual analysis as well to determine if there has been abuse or misuse of any of the provisions. Hence “Les huit coins de la GAAR”.
Some pundits have observed that the work depicts that sometimes the GAAR is a show stopper; others have mused that it means that the routine application of the GAAR should be stopped. The truth lies somewhere in between. Whatever your interpretation, it officially marks the near end of the GAART Project.
The initial design took a while to perfect, but it was finally perfected by the artists at Open Studio in Toronto, Pudy Tong of Penticton, BC and printed magnificently by Meggan Winsley. The work is available to purchase now on The GAART Store as a limited edition print completed as an edition of 20 prints, with 3 artists proofs. “Les huit coins de la GAAR”; a must have for discerning fiscal art collectors.
Buy GAARRÊT at The GAART Store today!
