The OECD Multilateral Instrument: A Canadian Perspective on the Principal Purpose Test

Journal
Canada; OECD
Bulletin for International Taxation 2020 (Volume 74), No. 1
In this article, the authors consider the implications of the principal purpose test in the OECD Multilateral Instrument for Canada’s tax law, with specific reference to the Canadian general anti-avoidance rule, and the country’s case law and tax treaties.