Informal Request for ATI Records Previously Released

Organization: Canada Revenue Agency

Year: 2022

Month: April

Request Number: A-2020-119263

Request Summary: All records relating to the potential application of General Anti-Avoidance Rule (GAAR) to the provisions of the Income Tax Act relating to the dividends received deduction, dividend rental arrangements and the definition of “dividend rental arrangement”

Disposition: Disclosed in part

Number of pages: 367

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This information is collected for statistical purposes and is published annually on the Government of Canada Info Source website. (www.infosource.gc.ca)

Academia: Those who are engaged in higher education and who require information for research purposes.

Business (Private Sector): Those who are employed by the private sector, including lawyers and consultants, and who require information for their business or on behalf of another individual.

Media: Those who are employed by a radio or television company, a newspaper or magazine, or any online newspaper or blog, etc., and who require information for media purposes.

Organization: Those who are working or volunteering for an organization and who require information for that organization.

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Please note To the extent possible, the institution will return the requested records in the format selected, but it may not be able to accommodate all electronic formats due to size limitations.
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Please Note: Institutions will work to respond to your request for this previously released package as soon as practical.
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