I INTRODUCTION 
 
II MIL (INVESTMENTS) S.A.V. THE OUEEN 
   Facts 
   Tax Court Decision 
 
III AVOIDANCE TRANSACTION 
   Avoidance Transaction 
   Series of Transactions 
 
IV TREATY MISUSE OR ABUSE UNDERTHE GAAR 
Textual, Contextual and Purposive Analysis 
   Text 
 Specific Anti-Avoidance Rules 
 Domestic Law and Ordinary Meaning 
 Summary 
   Context 
   Purpose 
 The 2003 OECD Commentary 
 Summary 
 
V TREATY SHOPPING 
 
  Introduction 
  Cases and Commentary 
  Policy Considerations 
  The MIL Case 
 
VI CONCLUSION 

Abstract

In 2005, the Canadian Parliament amended the General Anti-Avoidance Rule, or "GAAR", under s. 245 of the Income Tax Act to ...

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