Shajani CPA

General Anti Avoidance Rule (GAAR) In Depth

March 9, 2024
Nizam Shajani, Partner, LLM, CPA, CA, TEP, MBA
Accounting

In the intricate landscape of Canadian tax law, understanding the fine line between lawful tax planning and the realm of abusive tax avoidance is paramount for businesses and individuals alike. The origins of modern tax planning principles can be traced…

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

February 11, 2024
Nizam Shajani, Partner, LLM, CPA, CA, TEP, MBA
Accounting, Business

Introduction 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…

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