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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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Summer 2003
Volume 3, Number 2

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 Kim Moody, CA, TEP
Moodys LLP Tax Advisors (Calgary)

With this edition of Tax Perspectives, we welcome two new members to our group: Daye & Co. - Edmonton, and Ralph H. Green and Associates — Saint John, New Brunswick.

This extends our coverage to nine firms in seven cities coast-to-coast across Canada. We will continue to build our network and expand our international group of associates as well. Inside this issue, you will find the usual assortment of articles on Canadian tax matters. You will also find a summary of the recent U.S. tax cuts, and an article on U.S.-Canadian cross-border tax planning.