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Taxation

Exploring the Amended General Anti-Avoidance Rule (GAAR) - (On-Demand - CPABC)

DELIVERY FORMAT
Online On-Demand
SEMINAR TYPE
PD Seminar
NEW SEMINAR

Overview

This session will explore the framework of the newly amended GAAR. Participants will explore the underlying statutory provision, along with the relevant case law.

 
Access expires 180 days from purchase date

Course Description

The general anti-avoidance rule (“GAAR”) has become a frequent issue for taxpayers and their advisors. Cases involving the GAAR are being litigated more than ever before. This session will explore the framework of the newly amended GAAR. Participants will explore the underlying statutory provision, along with the relevant case law. 

Content

Course Content Created: February 2026

The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.

Presenter

Tony Zhang, BBA, JD

About This Product

On-Demand Courses by CPABC are recordings from live seminars, made available with any corresponding handout material, where available. These titles are eligible for Verifiable CPD Hours – in order to claim these hours as verifiable, you will be required to successfully complete a short quiz. You will be able to print or save your electronic certificate of completion.

Please note that not all on-demand courses include downloadable materials such as course notes or slides.

How to get started

Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.

Course Dates & Registration

Available on-demand. 180-day access from purchase date.
Available
Available on-demand. 180-day access from purchase date.
Past
Course Details
Cost
$90
Members
$100
Non-Members
Eligible Hours
1.5
CPD Hours
0
Ethics Hours
0
AML Hours
Passport
2
Credits
Special Notes
Access to all paid on-demand learning courses will be for 180 days from the date of purchase. Please disregard any reference to the dates of either August 31 or March 31 which is for internal purposes only.

Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.

Taxation

Exploring the Amended General Anti-Avoidance Rule (GAAR) - (On-Demand - CPABC)

DELIVERY FORMAT
Online On-Demand
SEMINAR TYPE
PD Seminar
NEW SEMINAR
Course Details
Cost
$90
Members
$100
Non-Members
Eligible Hours
1.5
CPD Hours
0
Ethics Hours
0
AML Hours
Passport
2
Credits

Overview

This session will explore the framework of the newly amended GAAR. Participants will explore the underlying statutory provision, along with the relevant case law.

 
Access expires 180 days from purchase date

Course Description

The general anti-avoidance rule (“GAAR”) has become a frequent issue for taxpayers and their advisors. Cases involving the GAAR are being litigated more than ever before. This session will explore the framework of the newly amended GAAR. Participants will explore the underlying statutory provision, along with the relevant case law. 

Content

Course Content Created: February 2026

The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.

Presenter

Tony Zhang, BBA, JD

About This Product

On-Demand Courses by CPABC are recordings from live seminars, made available with any corresponding handout material, where available. These titles are eligible for Verifiable CPD Hours – in order to claim these hours as verifiable, you will be required to successfully complete a short quiz. You will be able to print or save your electronic certificate of completion.

Please note that not all on-demand courses include downloadable materials such as course notes or slides.

How to get started

Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.

Course Dates & Registration

Available on-demand. 180-day access from purchase date.
Available
Available on-demand. 180-day access from purchase date.
Past
Special Notes
Access to all paid on-demand learning courses will be for 180 days from the date of purchase. Please disregard any reference to the dates of either August 31 or March 31 which is for internal purposes only.

Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.