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The GAAR, however, only applies to an avoidance transaction which results in a "misuse" of the provisions of any one or more of the Act, the Income Tax Regulations, the Income Tax Application Rules, a tax treaty, or any other relevant enactment; or an "abuse" having regard to those provisions read as a whole.
The CRA has always held the view that GAAR could also apply to the wording in Canada's bilateral tax treaties, the regulations to the Income Tax Act and the Income Tax Application Rules.