• 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