https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/ic88-2s1/general-anti-avoidance-rule.html
General Anti-Avoidance Rule - Canada.ca
IC88-2S1 General Anti-Avoidance Rule
general anti avoidance rulecanada
https://www.gov.wales/tax-collection-and-management-wales-act-2016-general-anti-avoidance-rule-technical-guidance
Tax Collection and Management (Wales) Act 2016 general anti-avoidance rule: technical guidance |...
Guidance in relation to part 3A section 81 of the Tax Collection and Management (Wales) Act 2016 in relation to the general anti-avoidance rule.
tax collection and managementgeneral anti avoidance rule