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Tax Perspectives

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Please note that these publications may not be up-to-date as taxation matters are subject to frequent changes.


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Spring 2002
Volume 1, Number 3

The information in Tax Perspectives is prepared for general interest only. Every effort has been made to ensure that the contents are accurate. However, professional advice should always be obtained before acting on the information herein.


Introduction

By Michael Cadesky, FCA, TEP
Cadesky and Associates LLP (Toronto)

With this edition of Tax Perspectives, we welcome three new TSG members. Lewis & Company will represent the group in Vancouver and Allan Cruikshank will serve as our representative in Montreal. Steven Peters, who writes in this newsletter about Canada's only hybrid entity—the Nova Scotia unlimited liability company (NSULC)—will represent TSG in Halifax.

This edition of Tax Perspectives has a Canada—US focus; a focus that reflects the expertise of TSG member firms as well as the interests of our clients.

Robert Sommer of the Buffalo, New York CPA firm Brock, Schechter & Polakoff, LLP outlines the requirements for filing US tax returns. Steven Peters describes how an NSULC may be useful in structuring Canada—US arrangements.

Kim Moody focuses on interest deductibility and Howard Wasserman has taken over the "In Brief" column from Howard Berglas, who has left the group to pursue other interests.

Finally, Gary Bateman writes about provincial rivalry in attracting R & D activities by offering tax incentives.