By Michelle Fong and MaryAnne Loney (October 4, 2022, 2:05 PM EDT) -- In part two of this series, we discuss changes to the General Anti-Avoidance Rule (GAAR) proposed by the Canada Revenue Agency (CRA). The federal government announced intentions to “strengthen and modernize” in the last budget. In August 2022, an extensive consultation paper was released, which this article is based on....