In this issue:

• Reg 105 Withholdings Not Part of Accelerated Remittances - Manu Kakkar

• The Principal-Residence Exemption and Excess Land - Philip Friedlan

• CRA Comments on CCPC Issues - Daniel Gosselin

• FAPI and Foreign Real Estate Transactions - Perry Truster

• The Problem with Dividend Refunds, Part 2 - Brian J. Wilson

• The Use of Unauthorized Shares as Consideration in Rollover Transactions - Parveen Karsan

• Let the Buyer (and Seller) Beware: The FCA's Decision in Daishowa - Christopher Montes

• Family Trusts and the Reversionary Rules - Marc D. Léger and Teresa Gombita

• Changes to the Section 116 Clearance Certificate Process - Jennifer L. Hanna