CRA to date apparently has not been applying the GST GAAR provision

Wilson & Partners made an Access to Information request for all records pertaining to CRA’s interpretation of the ETA general anti-avoidance rule provision (s. 274).  Although what they got back was heavily redacted, the relative thinness of the resulting points of interest is not inconsistent with a notion that to date CRA ultimately has been diffident in applying GAAR in a GST context.  (So far there are no Tax Court s. 274 cases.)

Neal Armstrong.  Summary of Brent F. Murray, "The General Anti-Avoidance Rule:  CRA Discussions on GST Matters", CCH Tax Topics, No. 2191, March 6, 2014, p. 1 under ETA -  s. 274(4).