On 28 March 2023, Canada’s Minister of Finance tabled budget materials that propose significant changes to Canada’s General Anti-Avoidance Rule. These changes will create substantial uncertainty, increase companies’ tax risk, and add turbulence to the Canadian tax disputes landscape.
Author
Andrew Boyd
BrowsingAndrew Boyd is a partner in Baker McKenzie's Tax Practice Group in Toronto. His practice focuses on tax litigation and dispute resolution.
Andrew is also an active member of the tax community, having served on the Steering Committee of the Canadian Tax Foundation’s Young Practitioner’s Group (Toronto) for four years, during which time he organized and moderated presentations on topics such as rectification, developments in GAAR jurisprudence, responding to audits, the changing tax litigation landscape, et cetera. He has also presented on evidentiary issues that arise in Tax Court trials and best practices for working with expert witnesses.