The GAAR Committee is looking at a lower percentage of the GAAR cases
After an audit team has made the mandatory referral of any proposed GAAR assessment to the Abusive Tax Avoidance Division at Headquarters, Headquarters then determines whether such assessment is clearly warranted or unwarranted under the jurisprudence or is respecting a structure already considerd by the Committee. In any such case, the proposal does not continue to the GAAR Committee. The GAAR Committee therefore looks at fewer matters than it used to, meets less frequently - and there is a greater tendency to send technical people rather than the named Committee representative to meetings.
Neal Armstrong. Summary of 7 March 2019 CTF Seminar on GAAR: Alexandra MacLean on GAAR under s. 245(4).