In this issue:

• US Citizens Living Abroad: IRS Filing Guidance - Marla Waiss

• Unanswered Question: Judicial Recourse - Michael H. Lubetsky

• Copthorne: SCC Applies GAAR - Albert Baker and Paula Trossman

• Dividend Stop-Loss on Share-for-Share Exchange - Marie-Eve Gosselin

• Post-Secondary Education Outside Canada, Part 1 - Brennan Caiella and Beth Webel

• Fiscally Transparent Entities and the Canada-US Treaty - Jack Bernstein

• Break Fee Receipts and Failed Transaction Costs - Paul Hickey

• Federal Tax Garnishment - Richard Yasny

• New Director and Past Non-Remittance - Jim Yager

• Foreign Tax News - Vivien Morgan

• David B. Perry - Vivien Morgan