In-Depth Articles

• Amendments to Canadian Taxation of Non-Resident Trusts
  by Michael Cadesky, FCA and Grace Chow, CA
  June 13, 2003
  
  Published by STEP Worldwide in Trust Quarterly Review.
  
  
• Caribbean Tax Treaty Networks
  by F. Howard Henry & Tyson W. Thompson, Partners, Thompson Henry & Associates
  July 1, 2007
  
  A number of Caribbean island jurisdictions offer tax planning opportunities to investors and businesses from North America, Europe and Far East. The opportunities arise in
  
  
• Planned Giving: Creative Solutions to Estate Taxation Issues
  by Larry Frostiak, CA, CFP, TEP and DeWayne Osborn, CGA, CFP
  December 3, 2003
  
  Discusses charitable giving through the use of a private foundation. The article appears in the CGA magazine.
  
  
• Canadian Tax Foundation: Selected Proposed Amendments (December 20, 2002)
  by Howard L. Wasserman, BBA, CA
  November 5, 2003
  
  The Department of Finance released draft legislation and explanatory notes on December 20, 2002. The draft legislation was detailed and covered a number of different topics. The article focuses on proposed amendments.
  
  
• Stock Options (Canadian Tax Foundation - 2001)
  by Howard L. Wasserman, BBA, CA, TEP, CFP
  April 1, 2002
  
  This paper concerns the new rules relating to stock options. It discusses the various provisions of the new rules and looks at some of the planning opportunities that exist with these new rules.
  
  
• Amendments to Canadian Taxation of Non-Resident Trusts
  by Michael Cadesky, FCA and Grace Chow, CA
  November 13, 2001
  
  Prepared for The Canadian Tax Foundation 2001 Annual Conference