Which of the following statements BEST describes tax$$ avoidance?

Question content area bottom

Part $1$

A$.$

Willfully ignoring the letter and intent of the tax law in an attempt to minimize the amount of taxes paid by a taxpayer

B$.$

Taxpayers who flee the country when they are informed of the$$ CRA's intent to audit their tax records

C$.$

Engaging in transactions that follow the letter of the law for the sole purpose of minimizing the amount of taxes paid by a taxpayer

D$.$

Employing strategies that follow the letter and intent of tax laws that seek to minimize the amount of taxes paid by a taxpaye