

Editor: Vivien Morgan, JD		Volume 20, Number 12, December 2012

In this issue:

Editor's Note - Vivien Morgan

Canadian Tax Highlights at 20: Just Hitting Its Stride - Larry F. Chapman

Relate To: Broad Interpretation - Robert G. Kreklewetz and Jenny Siu

New Hong Kong Treaty - Jack Bernstein and Ron Choudhury

Revised Upstream Loan Rules - Paul Barnicke and Melanie Huynh

ITIN Procedures Clarified - William S. Turkovich and Marla Waiss

Taxpayer Wins SR & ED Case - Paul Hickey

RDSPs More Effective, Part 2 - Nadja Ibrahim and Ruby Lim

CRA Round Table Roundup - Jim Yager

GAAR: Avoidance Transaction Required - Jeanne Chiang

Province-Controlled Corporation Taxable? - Richard Yasny

December 2012 issue (PDF Format)


Canadian Tax Highlights Volume 20, Number 12, December 2012 ©2012, Canadian Tax Foundation

Comments

Thomas McDonnell 1/6/2013 11:43:18 AM
Vivien: My sincere congratulations on 20 years of exceptional work as editor of Canadian Tax Highlights. It's a remakable achievement, and one you can be very proud of.

Warm regards,
Tom McDonnell