Kujinga BT. Analysis of Misuse and Abuse in terms of the South African General Anti-avoidance Rule: Lessons from Canada. CILSA [Internet]. 2022 May 26 [cited 2025 Dec. 19];45(1):42-63. Available from: https://www.unisapressjournals.co.za/index.php/CILSA/article/view/11371