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ITARInformation Telegraph Agency of Russia
ITARInternational Traffic in Arms Regulations
ITARInternational Trafficking in Arms Regulations
ITARIncome Tax Application Rules (Canada)
ITARInformation Technology Acquisition Review (US DHS)
ITARImmediate Target Attack Request
ITARImmediate-Type Allergic Reaction
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References in periodicals archive ?
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. The courts have disagreed and, in one case, decided that GAAR did not apply to the regulations.