Finance Minister Chrystia Freeland announced today that the 2023 Federal Budget will be presented on March 28, 2023. Although the federal government’s 2022 Fall Economic Statement signalled its intention to proceed with a number of previously announced tax measures, it will be of particular interest to see if the government moves forward with its proposal to modify the general anti-avoidance rule (GAAR). First announced in the 2020 Fall Economic Statement, this proposal was most recently detailed in the federal government’s consultation paper released on August 9, 2022.