The introduction of section 245, the General Anti-Avoidance Rule (GAAR), as part of the 1987 reforms to the Income Tax Act generated considerable controversy. After an initial flurry of commentary, the tax community patiently awaited both the application of the GAAR by the Canada Customs and Revenue Agency and its interpretation by the courts. Now that the first judicial stirrings have been felt, it is an appropriate time to reconsider the role of the GAAR in light of developments in Canada and abroad. This book brings together writers who represent a cross section of the tax bar—public and private practitioners, and academics—whose views reflect the spectrum of debate over section 245.
The book analyses the text of section 245 and the existing body of case law, and suggests a set of principles for its application. It examines the legislative history of the provision, the case law that led to its creation, the principles of interpretation of tax statutes and tax treaties, and the comparable provisions in other jurisdictions. The analysis is current to December 2001.

Harry Erlichman is senior counsel in the Tax Law Section at the Department of Justice (Ontario Regional Office).

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The Honourable Peter Cory served on the Supreme Court of Canada from 1989 to 1999, after which time he joined the Osler Alternative Dispute Resolution Centre in Toronto.

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Peter Hogg is the dean of Osgoode Hall Law School in Toronto.

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