In this issue:

• Non-Canadian-Dollar Loans Involving FAs - Mark Dumalski

• Assuming Business Liabilities in an Asset Purchase - Andrew Spiro and Josh Jones

• Personal Services Businesses: Game Over - S. Simi Dosanjh

• Bad News for RRSP and RRIF Investments in Private Companies - Tristan Gilbertson

• Holding Company ITCs: New CRA Memo - Simon Thang

• Draft Legislation on Deduction for Contingent Amounts - Hayley J. Brown

• Will Planning: The Charitable Remainder Trust - Kim Ho

• GlaxoSmithKline in the SCC - Nathalie Perron

• Atlantic Canada Fishing Licences: Past Section 85 Transactions - Ryan Power

• The SCC's Framework for Reversing Its Precedents - Olivier Fournier

• Lack of Disclosure Fatal to Government's Case - John Sorensen

• Gift Tax Planning for US Citizens in 2012 - Christopher Gandhu