Tax _______ occurs when taxpayers legally apply tax law to reduce or eliminate taxes payable in ways that the Canada Revenue Agency (CRA) considers potentially abusive of the spirit of the Income Tax Act.

Tax ______ occurs when taxpayers attempt to deceive the CRA by knowingly reporting less tax payable than what the law obligates them to pay

Points: 1 abuse; evasion

evasion; avoidance

avoidance; evasion

planning; analysis

planning; abuse