Forum Conveniens is the official blog of the University of Toronto Faculty of Law Review. The blog is a forum for members of the UofT Law community to share their thoughts on topical developments in the law. Our publications including case commentaries, opinion pieces, and reports on activities within UofT Law.
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Nathan McLean, 3L JD/MBA, Senior Editor
Are the amendments to the General Anti-Avoidance Rule (GAAR) effective tax policy? Senior Editor Nathan McLean examines proposed changes to the GAAR, questioning their necessity and potential to complicate Canada’s tax system.
Read MorePaul Hildebrandt, 3L, Volume 79 Senior Editor
In this blog post on R v Alta Energy Luxembourg SARL (Alta Energy), Senior editor Paul Hildebrandt argues against using the General Anti-Avoidance Rule (“GAAR”) to prevent “treaty shopping”.
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