The Canadian Tax Foundation's newsletter Perspectives on Tax Law and Policy (June 2022) features an article by Anu Nijhawan and Jared Mackey on Reimagining the Determination of Tax Avoidance. In view of the government's recently-announced consultation to modernize the General Anti-Avoidance Rule (GAAR), the authors share their insights and proposals for an amended GAAR, which they argue would preserve the GAAR as a flexible tool to target tax abuse while also offering greater certainty as to the application of GAAR in particular circumstances.  This would, in turn, increase taxpayer compliance, decrease litigation and its associated economic and administrative burdens, and, ultimately, contribute to a more collaborative relationship between legislators and taxpayers.