Canada's new GAAR Preamble: Pivoting Toward Fairness and Parliamentary Contemplation

Authors

Jinyan Li, Osgoode Hall Law School of York UniversityFollow
Michael Conroy, Osgoode Hall Law School of York University (Student Author)
Sebastien Tuli, Osgoode Hall Law School of York University (Student Author)
Kitty Wang, Osgoode Hall Law School of York University (Student Author)
Patrick White, Osgoode Hall Law School of York University (Student Author)

Document Type

Article

Publication Date

4-21-2025

Source Publication

Tax Notes International, April 21, 2025, p. 323

Keywords

GAAR, fairness, tax certainty

Abstract

This paper examines the role of the new preamble in the GAAR provision and argues that fairness is a legal concept that can be applied in GAAR cases.

Repository Citation

Li, Jinyan; Conroy, Michael; Tuli, Sebastien; Wang, Kitty; and White, Patrick, "Canada's new GAAR Preamble: Pivoting Toward Fairness and Parliamentary Contemplation" (2025). Articles & Book Chapters. 3218.
https://digitalcommons.osgoode.yorku.ca/scholarly_works/3218