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ISBN: 9781738396443-08

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Epilogue

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From: Bench Strength

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In this chapter, Harnish traces the Supreme Court of Canada’s shifting approach to tax avoidance from 1958 through 2024, centring on the General Anti-Avoidance Rule enacted in 1988.

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Kerry Harnish

Kerry Harnish spent most of his career at Finance Canada, where he developed income tax policy, and drafted legislation.