GST/HST Memorandum 16-4 "Anti-avoidance Rules" 20 February 2015

General paraphrase.

3. ...Transactions that rely upon the strict wording of a provision in the Act to gain a tax benefit where none was intended and, therefore, defeat the purpose of the provision, would be a misuse or abuse of the legislation.

4. The anti-avoidance rules will override other provisions of the Act in order to maintain the spirit and intent of the legislation.

No self-application of GAAR

12. …[T]he determination of the tax consequences to any person, resulting from the application of section 274, will only be made through a notice of assessment, reassessment, or additional assessment. A person cannot use subsection 274(2) to revise their tax payable, or any other amount, without requesting an adjustment under the procedure outlined in subsection 274(6).

3. ...Transactions that rely upon the strict wording of a provision in the Act to gain a tax benefit where none was intended and, therefore, defeat the purpose of the provision, would be a misuse or abuse of the legislation.

4. The anti-avoidance rules will override other provisions of the Act in order to maintain the spirit and intent of the legislation.

12. …[T]he determination of the tax consequences to any person, resulting from the application of [ETA] section 274, will only be made through a notice of assessment, reassessment, or additional assessment. A person cannot use subsection 274(2) to revise their tax payable, or any other amount, without requesting an adjustment under the procedure outlined in subsection 274(6).