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New Horizons in Canadian Tax Law: Understanding the Enhanced GAAR for Family Enterprises


In the realm of Canadian tax law, the General Anti-Avoidance Rule (GAAR) has long been a subject of debate, particularly in the context of family-owned enterprises. Traditionally, GAAR has been seen as a mechanism that, while aimed at preventing tax avoidance, inadvertently encumbered the legitimate tax strategies of high-net-worth families. The landscape, however, is undergoing a significant shift. With the legislative changes introduced in Budget 2023 and encapsulated in Bill C-59, there is a growing concern among these families that the tide is turning unfavorably against them. This sentiment is further fueled by the Deans Knight case, which has paved the way for new restrictions, such as the economic substance tests, tilting the balance in favor of the government.

These developments signal a departure from a system that once, albeit reluctantly, sided with taxpayers in disputes over innovative tax planning. The new amendments, particularly in the wake of the Deans Knight case, are viewed by many as a response to the victories of family-owned businesses in court, which were perceived as exploitations of the tax system. The introduction of measures like the economic substance test is seen as a countermove to regain control and provide the government with an enhanced arsenal to challenge and potentially overturn tax planning strategies that previously withstood legal scrutiny.

This introduction aims to dissect the evolving GAAR landscape, emphasizing the shift towards a more restrictive regime that appears to be advantageous to the government. It delves into the implications of the Deans Knight case and the subsequent legislative changes, highlighting how they represent a significant challenge to the financial planning strategies of high-net-worth families. The discussion will explore how these developments may lead to a more onerous tax environment for family-owned businesses, which have traditionally relied on sophisticated, yet compliant, tax planning techniques.

As we examine this pivotal moment in Canadian tax law, the focus will be on how these changes might affect the ability of high-net-worth families to navigate the tax system effectively. The introduction sets the stage for a deeper exploration of the new GAAR provisions and their potential impact on the strategic tax planning of family-owned enterprises, under a regime that seems increasingly tilted in favor of the government’s tax collection efforts.



GAAR Provisions Before January 1, 2024

The General Anti-Avoidance Rule (GAAR) has been a contentious aspect of Canadian tax law, particularly for family-owned businesses. Prior to the changes scheduled for January 1, 2024, GAAR targeted transactions that, while legally permissible, were deemed to abuse the tax system. This rule, however, was often seen as a blunt instrument that unfairly impinged upon the legitimate tax planning strategies of high-net-worth families. Its criteria, centered on tax benefits, avoidance transactions, and the perceived misuse or abuse of tax provisions, were broad and subject to varied interpretations, sometimes leading to what many felt were inequitable outcomes for family enterprises.

GAAR’s Controversial Role in Tax Planning

The pre-2024 GAAR was perceived by many as a tool that could potentially overreach, impacting genuine business arrangements of family-owned enterprises. While its intention was to curb aggressive tax avoidance, it often cast a shadow over valid tax planning strategies. This environment created a sense of uncertainty and unfairness among high-net-worth families, who found themselves navigating a complex and sometimes ambiguous tax landscape. The subjectivity inherent in determining what constituted ‘abuse’ or ‘misuse’ under GAAR resulted in a legal minefield, leading to numerous court challenges where, fortunately, the rulings often favored the taxpayer.

Impact on High-Net-Worth Family Businesses

For high-net-worth families, the pre-2024 GAAR framework was seen as an additional hurdle in their pursuit of efficient wealth management and business structuring. These families, often pioneers in creating and sustaining economic growth, felt unjustly targeted by rules that seemed to penalize their success and sophistication in financial matters. The necessity to constantly prove the legitimacy of their transactions under GAAR’s scrutiny was viewed as a disproportionate burden, one that did not adequately recognize the value and contribution of family-owned enterprises to the economy.

In this context, the pre-2024 GAAR provisions, while aimed at protecting the integrity of the tax system, were often perceived by family-owned businesses as an unfair impediment to their financial planning. The impending changes, therefore, are approached with a mix of apprehension and cautious optimism by these entities. They hope for a more balanced approach that recognizes the legitimacy and importance of their contributions, while still safeguarding the tax system’s fairness and integrity. The evolution of GAAR is a reflection of the ongoing dialogue between the government, judiciary, and the private sector, striving to strike a balance between tax fairness and the encouragement of entrepreneurial growth in Canada.

Key Changes in GAAR After January 1, 2024

  1. Introduction of a Preamble

One of the most significant alterations to the General Anti-Avoidance Rule (GAAR) set to take effect from January 1, 2024, is the introduction of a preamble. This preamble, viewed by many as a subtle yet impactful shift, is intended to clarify the purpose of GAAR and guide its interpretation. However, from the perspective of family-owned businesses, this addition is seen less as a clarifying tool and more as a strategic maneuver by the government to fortify its position in tax-related disputes.

The preamble is expected to articulate the overarching objectives of GAAR, ostensibly to balance taxpayer certainty with the government’s need to protect its tax base. In theory, this should aid in distinguishing between legitimate tax planning and abusive tax avoidance. However, there is a growing apprehension among high-net-worth families that this preamble could be wielded as a tool to justify a more aggressive stance against sophisticated tax strategies, even when they are within the legal framework.

The introduction of the preamble seems to be a direct response to cases like Deans Knight, where taxpayers successfully defended their tax planning strategies. By embedding a more defined purpose within GAAR, the government appears to be laying the groundwork for a more stringent interpretation of tax avoidance, potentially narrowing the scope of permissible tax planning activities. This change is particularly concerning for family-owned enterprises, which have historically navigated the complexities of tax law to optimize their financial strategies.

In essence, the preamble is set to become a pivotal element in the application of GAAR, one that could tip the scales in favor of the government. While it may bring some clarity to the intentions behind GAAR, it also raises concerns about increased subjectivity in its application. This subjectivity could lead to more uncertainty and challenges for high-net-worth families in their ongoing efforts to manage their tax affairs efficiently and compliantly. The introduction of the preamble, therefore, is not just a minor tweak in wording but a fundamental shift that could redefine the boundaries of acceptable tax planning for family-owned businesses in Canada.

  1. Lower Threshold for Avoidance Transaction Purpose Test

A pivotal change in the General Anti-Avoidance Rule (GAAR) effective January 1, 2024, is the lowering of the threshold for the Avoidance Transaction Purpose Test. This modification marks a significant tightening of the criteria used to assess whether a transaction falls within the ambit of GAAR. The alteration shifts the focus from transactions whose primary purpose is to obtain a tax benefit (“primarily”) to those where obtaining a tax benefit is “one of the main purposes.” This lower threshold is seen as a substantial escalation in the government’s arsenal against tax avoidance, raising concerns among family-owned businesses.

The impact of this change on high-net-worth families and their enterprises cannot be understated. Previously, many sophisticated tax planning strategies could be defended under the rationale that the primary purpose was not to gain a tax advantage, even if it was a significant outcome. The new threshold, however, opens the door for a broader range of transactions to be scrutinized and potentially challenged. Transactions that were previously considered safe under the “primarily” criterion may now fall under suspicion, as having any significant tax benefit as one of the main purposes could suffice to trigger GAAR.

This change appears to be a direct countermeasure to the success of taxpayers in cases like Deans Knight, where the interpretation of “primary purpose” played a crucial role. By lowering the threshold, the government seems to be signaling its intent to clamp down on what it perceives as aggressive tax avoidance strategies. For family-owned businesses, this represents a seismic shift in the tax planning landscape. It suggests that even well-established, seemingly compliant strategies may now need to be re-evaluated under this more stringent criterion.

For high-net-worth families, the implications are clear: the realm of permissible tax planning is contracting. The lowered threshold for the purpose test in GAAR means that these families will need to exercise even greater caution and diligence in structuring their transactions. The change not only challenges existing strategies but also places a heavier burden on taxpayers to demonstrate the non-tax-driven nature of their business decisions. In this new environment, the line between legitimate tax planning and avoidance becomes finer and more perilous to tread, indicating a future where navigating the complexities of tax law becomes increasingly fraught for family-owned enterprises.

  1. Implementation of an Economic Substance Rule

A major shift in the General Anti-Avoidance Rule (GAAR) framework, set to take effect from January 1, 2024, is the implementation of an Economic Substance Rule. This rule introduces a new layer of scrutiny for transactions, focusing on the actual economic substance rather than just the formal legal structure. The rule targets transactions that exhibit a “significant lack of economic substance,” a term that is expected to be further defined in the legislative text. This change is particularly alarming for family-owned businesses, as it introduces a new dimension of evaluation that could challenge many existing tax planning strategies.

The Economic Substance Rule is seen as a direct consequence of cases like Deans Knight, where taxpayers successfully navigated the GAAR framework. In response, this new rule seems designed to provide the Canada Revenue Agency (CRA) with an additional tool to challenge transactions that, while legally structured, are perceived as lacking real economic purpose or effect. The rule essentially demands that a transaction have a substantive economic impact, beyond just achieving a tax benefit, to be considered legitimate.

For high-net-worth families and their enterprises, this represents a significant hurdle. Many sophisticated tax planning techniques, which previously aligned with legal requirements but were primarily designed for tax optimization, may now fall under scrutiny. The Economic Substance Rule compels these families to ensure that their transactions demonstrate tangible economic activity or effect, which could limit their ability to leverage certain tax strategies.

The introduction of this rule also raises concerns about the potential for increased subjectivity in its application. Determining what constitutes “significant lack of economic substance” could vary from case to case, leading to uncertainty and unpredictability in tax planning. This ambiguity poses a particular challenge for family-owned businesses, which may find it difficult to assess the risk of their tax strategies under this new criterion.

In summary, the implementation of the Economic Substance Rule in GAAR marks a substantial shift in the landscape of tax law in Canada. It signals a move towards a more stringent assessment of transactions, prioritizing economic reality over legal form. For high-net-worth families and their business structures, this change necessitates a careful re-evaluation of their tax planning approaches, emphasizing the need for genuine economic substance in their transactions to withstand the scrutiny of this new rule.

  1. New Penalty for GAAR Reassessments

A critical development in the General Anti-Avoidance Rule (GAAR) effective January 1, 2024, is the introduction of a new penalty regime specifically for GAAR reassessments. This change represents a significant escalation in the consequences of falling afoul of GAAR, intensifying the stakes for high-net-worth families and their business structures.

Under the new framework, a penalty will be levied on any additional taxes arising from a reassessment under GAAR. This penalty is a departure from the current system, where the primary consequences of a GAAR challenge are the disallowance of the tax benefit and the imposition of interest. The introduction of a distinct penalty adds a layer of financial risk to transactions that may be perceived as falling within the scope of GAAR.

For family-owned enterprises, this change is particularly concerning. It implies that even if a transaction is executed with a reasonable interpretation of tax laws, the possibility of a GAAR reassessment could lead to significant financial penalties. This new penalty system seems to be a response to the government’s view that the existing measures were insufficient to deter what it considers aggressive tax avoidance strategies.

The details of the new penalty, including its calculation method, are yet to be fully clarified. However, the mere existence of such a penalty alters the landscape of tax planning for high-net-worth families. It introduces an additional factor that must be considered in the formulation of tax strategies, compounding the complexity and risk associated with sophisticated tax planning.

This change could be seen as an attempt by the government to regain a perceived lost ground following cases like Deans Knight, where taxpayers successfully navigated the GAAR framework. By imposing a financial penalty, the government appears to be sending a clear message about its stance on transactions it deems to be in violation of GAAR.

In essence, the introduction of a new penalty for GAAR reassessments is a game-changer. It forces family-owned businesses to approach tax planning with an even greater degree of caution. This heightened risk of financial repercussions, beyond just the disallowance of tax benefits, underscores the need for meticulous and well-considered tax strategies that can withstand the rigors of the new GAAR regime. For high-net-worth families, this change emphasizes the importance of not only complying with the letter of the law but also being prepared to defend the substance of their transactions under the increasingly stringent standards of GAAR.

  1. Extended Reassessment Period

Another significant amendment to the General Anti-Avoidance Rule (GAAR) coming into effect on January 1, 2024, is the extension of the reassessment period. This change grants the Canada Revenue Agency (CRA) additional time to review and reassess past tax filings that involve transactions subject to GAAR. This extended period for reassessment represents a considerable shift, adding another layer of uncertainty and potential exposure for high-net-worth families and their business structures.

Prior to this change, the standard reassessment period allowed the CRA a specific timeframe within which they could review and reassess past tax returns. The new provisions extend this period significantly, giving the CRA a longer window to scrutinize and challenge transactions under GAAR. This change is particularly daunting for family-owned businesses, as it prolongs the period during which their tax affairs can be re-examined, increasing the risk of potential disputes and liabilities.

The extended reassessment period is seen by many as a reaction to the successful defense of tax planning strategies in cases like Deans Knight. By lengthening the time available for reassessment, the government appears to be bolstering its capacity to combat what it perceives as tax avoidance strategies, even long after the transactions have occurred. This extension effectively keeps family businesses under the specter of tax scrutiny for a more extended period, making long-term financial planning more complex and unpredictable.

Furthermore, this change raises strategic considerations for tax planning. High-net-worth families must now be mindful that their transactions could be subject to review and reassessment many years into the future. This necessitates a more cautious and forward-looking approach to tax planning, ensuring that strategies are not only compliant at the time of implementation but also robust enough to withstand potential scrutiny in the future.

Additionally, the extended reassessment period emphasizes the importance of maintaining comprehensive and meticulous records of all transactions. As the window for potential reassessment widens, the ability to provide clear and detailed documentation to support past tax positions becomes increasingly crucial.

In summary, the extension of the reassessment period under GAAR is a change that adds a significant degree of complexity and risk to the tax planning and compliance efforts of high-net-worth families and their businesses. It underscores the need for a proactive and strategic approach to tax affairs, taking into account the long-term implications of financial decisions and the increased potential for future scrutiny. This amendment to GAAR reflects a more aggressive stance by the government in policing tax avoidance, further complicating the landscape for sophisticated tax planning in Canada.

Case Review: Deans Knight Income Corporation v. Her Majesty the Queen

The Supreme Court of Canada’s decision in Deans Knight Income Corporation v. Her Majesty the Queen serves as a pivotal moment in Canadian tax law, particularly regarding the application of the General Anti-Avoidance Rule (GAAR) and the interpretation of ‘control’ under section 111(5) of the Income Tax Act. The Court addressed two key issues: the interpretation of section 111(5) and the abusiveness of the avoidance transactions. In this decision, the taxpayer, Deans Knight, successfully argued against the application of GAAR, leading to significant implications for tax planners.

Supreme Court’s Legal Issues and Decisions

Object, Spirit, and Purpose of Section 111(5): The Court found no error in the Federal Court of Appeal’s interpretation of section 111(5), affirming the focus on de jure (legal) control for the purposes of loss carryovers. This was a win for Deans Knight, confirming that control should be interpreted as legal control based on share ownership and voting rights.

Abusiveness of the Avoidance Transactions: The Supreme Court ruled that the avoidance transactions in question were not abusive under the GAAR. This was another victory for Deans Knight, as the Court concluded that the transactions did not undermine the integrity of the tax system and did not frustrate the object, spirit, and purpose of the relevant tax provisions.

Implications for Tax Planners

The ruling in Deans Knight Income Corporation v. Her Majesty the Queen has crucial implications for tax planners:

Emphasis on De Jure Control: Tax planners should note the importance of de jure control in the context of section 111(5). Transactions should be structured with an understanding that legal control, as opposed to operational or contractual control (de facto control), is the key determinant in loss carryover situations.

GAAR Considerations: The decision underscores the necessity for tax planners to carefully consider the implications of GAAR in structuring transactions. While GAAR does not override legitimate tax planning strategies, it remains a critical tool against abusive tax avoidance. Planners must ensure that transactions not only comply with the letter of the tax law but also align with the object, spirit, and purpose of the tax provisions.

Navigating the Fine Line: The ruling demonstrates the fine line between acceptable tax planning and abusive tax avoidance. Tax planners need to be vigilant in structuring transactions that are tax-efficient yet do not cross into the realm of abuse as defined under GAAR.

Documenting the Economic Substance: The case also emphasizes the importance of documenting the genuine economic substance and business rationale behind transactions. Tax planners should ensure that there is clear evidence supporting the bona fide purposes of transactions beyond mere tax benefits.

The concept of economic substance played a significant role in the Court’s analysis, particularly in the context of the General Anti-Avoidance Rule (GAAR). Economic substance refers to the actual economic activity or purpose of a transaction, beyond just its legal form or tax implications. The Supreme Court, in its decision, did not explicitly define “economic substance” but evaluated the transactions based on their genuine business purpose and economic reality, rather than solely on their tax-driven aspects. The taxpayer, Deans Knight, successfully argued that their transactions had legitimate business purposes and were not merely tax-driven, leading to a favorable ruling against the application of GAAR.

For tax planners, this emphasizes the importance of ensuring that tax strategies are grounded in real economic activities or purposes. When designing tax plans, it is crucial to go beyond merely complying with the legal requirements and to demonstrate that transactions have substantive economic objectives. This approach not only aligns with the legal expectations as illustrated in this case but also helps in safeguarding against challenges under GAAR. Tax planners should document and clearly articulate the economic rationale of their strategies, ensuring that they can withstand scrutiny from a perspective of economic substance, not just tax efficiency.

The Supreme Court’s decision in favor of Deans Knight on both issues examined in the case reinforces key principles in tax planning under Canadian law. Tax planners are advised to focus on the legal aspects of control in transactions, especially regarding loss carryovers, and to be cognizant of the boundaries set by GAAR. This case serves as a guideline for structuring transactions that are both compliant with tax laws and aligned with the broader objectives of the tax system, balancing tax efficiency with adherence to the principles of GAAR.

Impact on High-Net-Worth Tax Planning

The Supreme Court’s decision in Deans Knight Income Corporation v. Her Majesty the Queen, along with the key changes in the General Anti-Avoidance Rule (GAAR) effective January 1, 2024, have substantial implications for high-net-worth tax planning. This segment of the population, typically involved in sophisticated financial transactions, must adjust to the evolving legal landscape to ensure compliance, and optimize their tax strategies.

Increased Scrutiny on Economic Substance

One of the major takeaways from the Deans Knight case is the emphasis on the economic substance over form. High-net-worth individuals and their advisors must ensure that their tax planning strategies are supported by genuine economic activities and purposes. Transactions should not only be legally sound but also economically rational, demonstrating clear business objectives beyond mere tax benefits.

Revaluation of Tax Structures

With the amendments to GAAR and the Court’s interpretation of ‘control’, high-net-worth families should reevaluate their existing business structures and tax strategies. The focus should be on ensuring that these structures can withstand the scrutiny of the new, more stringent GAAR provisions, particularly the lower threshold for avoidance transactions and the economic substance rule.

Proactive Planning and Documentation

Given the extended reassessment period and the new penalty regime for GAAR reassessments, proactive planning becomes more crucial. High-net-worth families should maintain comprehensive documentation to support the legitimacy of their transactions. This involves not only detailing the legal aspects but also providing evidence of the economic rationale behind each decision.

Consulting with Tax Experts

The complexities introduced by the recent changes and the Court’s decision necessitate expert guidance. High-net-worth individuals should consult with tax professionals who are well-versed in the latest developments in tax law. These experts can provide insights into the implications of these changes and assist in structuring compliant and efficient tax strategies.

Adapting to a Tightened Tax Environment

High-net-worth families need to adapt to a tax environment where the line between legitimate tax planning and avoidance is becoming increasingly fine. This adjustment involves not just a revaluation of existing structures but also a mindset shift in how tax planning is approached. Emphasis should be on creating tax strategies that are sustainable in the long term, considering both the legal and economic aspects of transactions.

The landscape of high-net-worth tax planning is undergoing significant changes, influenced by legal rulings and legislative amendments. The focus is shifting towards ensuring that transactions have solid economic grounds and are not solely driven by tax benefits. Adapting to these changes requires a combination of careful planning, thorough documentation, and expert advice to navigate the complexities of the current tax environment successfully.


The evolving landscape of Canadian tax law, particularly in light of the Supreme Court’s decision in Deans Knight Income Corporation v. Her Majesty the Queen and the impending changes to the General Anti-Avoidance Rule (GAAR), signals a period of heightened complexity and scrutiny for high-net-worth tax planning. These developments mark a shift towards a more restrictive tax environment, arguably tilting the balance in favor of government interests over those of high-net-worth families and their businesses.

The Deans Knight case, while a victory for the taxpayer, underlines the increasing importance of demonstrating economic substance in transactions. This emphasis on economic reality over mere legal form presents a significant challenge for high-net-worth individuals engaged in sophisticated tax planning. The case and the GAAR amendments collectively represent a tightening of the reins on tax strategies that, while legally sound, may now be viewed more critically for lacking genuine economic substance.

The introduction of a lower threshold for avoidance transactions, extended reassessment periods, and new penalties for GAAR reassessments compound these challenges. High-net-worth families must now navigate a more perilous tax planning landscape, where even traditionally accepted strategies might be called into question. This environment demands a proactive, well-documented, and economically substantiated approach to tax planning.

Tax professionals and advisors working with high-net-worth clients must recalibrate their strategies to adapt to these changes. They should place greater emphasis on aligning tax planning with real economic activities, ensuring compliance not just with the letter of the law but also with its spirit. This approach requires meticulous documentation and a forward-looking perspective that anticipates potential scrutiny under the evolving GAAR standards.

In conclusion, the current era in Canadian tax law, shaped by landmark court decisions and legislative amendments, represents a paradigm shift in high-net-worth tax planning. It calls for a heightened level of diligence, where economic substance, strategic foresight, and expert guidance become paramount. High-net-worth families and their advisors must remain informed and agile, adapting their tax planning strategies to remain compliant and effective in a landscape that seems increasingly aligned with the government’s efforts to tighten tax avoidance measures.

Call to Action

In light of the recent developments in Canadian tax law, particularly the amendments to the General Anti-Avoidance Rule (GAAR) and the implications of the Deans Knight Income Corporation v. Her Majesty the Queen case, it is evident that high-net-worth families and their businesses face a more challenging tax environment. The current federal government’s approach, as reflected in the new legislation, does not appear to be particularly pro-business. This stance necessitates a proactive response from those potentially impacted by these changes.

Engage in Strategic Discussions

High-net-worth families, business owners, and their advisors should actively engage in strategic discussions to reassess their current tax structures and planning strategies. It is crucial to understand how the new GAAR provisions and the recent legal interpretations might impact your financial affairs. These discussions should focus on adapting to the tighter regulations and ensuring that tax planning strategies are robust, compliant, and economically substantive.

Seek Expert Advice

The complexity of the current tax landscape underscores the importance of consulting with tax professionals who are well-versed in the latest changes and their implications. Expert advice is indispensable in navigating the nuances of the GAAR amendments and in structuring tax strategies that withstand potential challenges. Tax advisors with a deep understanding of the current government’s stance can provide invaluable insights into developing strategies that align with this evolving environment.

Review and Revise Tax Plans

Given the heightened scrutiny and the potential for more aggressive enforcement of tax laws, it is advisable to conduct a thorough review of your existing tax plans. This review should focus on identifying areas that might be vulnerable under the new rules and on revising strategies to ensure they are in line with the latest legal and regulatory requirements.

Stay Informed and Involved

Staying informed about ongoing changes in tax legislation and judicial interpretations is more crucial than ever. High-net-worth individuals and business owners should keep abreast of the latest developments in tax law and policy, understanding how these might affect their financial planning. Additionally, consider getting involved in advocacy or discussions with policymakers to voice concerns and perspectives about how tax policies impact high-net-worth families and businesses.

Prioritize Compliance and Transparency

In an era where tax authorities are likely to be more assertive, prioritizing compliance and transparency in tax affairs is vital. Ensure that all transactions are well-documented, with clear evidence of their economic substance. Being proactive in demonstrating compliance can mitigate the risks of adverse findings in future tax assessments.


The call to action for high-net-worth families and their businesses is clear: adapt, consult, review, stay informed, and prioritize compliance in response to the shifting tax landscape under the current federal government. The changes in GAAR and the interpretation of these rules by the courts necessitate a vigilant and informed approach to tax planning, ensuring that strategies are not only effective but also resilient in the face of increased scrutiny and a less business-friendly environment.

This information is for discussion purposes only and should not be considered professional advice. There is no guarantee or warrant of information on this site and it should be noted that rules and laws change regularly. You should consult a professional before considering implementing or taking any action based on information on this site. Call our team for a consultation before taking any action. ©2024 Shajani CPA.

Shajani CPA is a CPA Calgary, Edmonton and Red Deer firm and provides Accountant, Bookkeeping, Tax Advice and Tax Planning service.

Nizam Shajani, Partner, LLM, CPA, CA, TEP, MBA

I enjoy formulating plans that help my clients meet their objectives. It's this sense of pride in service that facilitates client success which forms the culture of Shajani CPA.

Shajani Professional Accountants has offices in Calgary, Edmonton and Red Deer, Alberta. We’re here to support you in all of your personal and business tax and other accounting needs.