Canadian GAAR Legislation: http://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-245.html
Other Useful Links:
- Tax Court of Canada
- Federal Court of Appeal
- Federal Court
- Supreme Court of Canada
- Canada Revenue Agency
- GENERAL ANTI-AVOIDANCE RULE SECTION 245 OF THE INCOME TAX ACT IC88-2 October 21, 1988