• OECD Work Program To Address the Digitalized Economy - Albert Baker and Paula Trossman

• Roofmart: FC Authorizes Unnamed Persons Requirement Targeting Contractors - Marlene Cepparo

• A Non-Resident Partner Has To File a Canadian Income Tax Return Even When in Possession of a Section - Sunita Doobay

• Exceptions to the US Residency Substantial Presence Test - Marla Waiss

• Refund Interest Payable - John Sorensen

• Proposed Amendments to Stock Option Rules - Jenna Himelfarb

• CRA Recognizes Potential Reporting Mismatch for Amounts Paid After Death - Georgina Tollstam

• Documentation and Evidence Proving SR & ED - Balaji Katlai

• Step Transaction Made GAAR Unnecessary - David Nathanson

• Cultural Property Eligibility Clarified by FCA and Parliament - Robert Hayhoe and Jordyn Allan