Tax Notes
2000 Archives
Fall 2000
New Taypayer Migration Proposals
General Description of the Taxpayer Migration Rules
Exchangeable Shares - A Valuable Tool for Cross-Border Takeovers
Non-Resident Trusts and Foreign Investment Entities
Rectification - The Juliar Decision
Publications and Seminars
Tax Notes Insert - Mini-Budget Edition
General Description of the Taxpayer Migration Rules
Exchangeable Shares - A Valuable Tool for Cross-Border Takeovers
Non-Resident Trusts and Foreign Investment Entities
Rectification - The Juliar Decision
Publications and Seminars
Tax Notes Insert - Mini-Budget Edition
Summer 2000
Alberta Budget Update - New Provincial Individual Income Tax System
Ontario Budget Update - Tax Rate Reductions; New Provincial Individual Income Tax System
Estate Planning Opportunities Alter Ego And Joint Spousal Trusts
Ontario Retail Sales Tax and Lease Termination Payments - The Extendicare Case
Publications and Seminars
Ontario Budget Update - Tax Rate Reductions; New Provincial Individual Income Tax System
Estate Planning Opportunities Alter Ego And Joint Spousal Trusts
Ontario Retail Sales Tax and Lease Termination Payments - The Extendicare Case
Publications and Seminars
Spring 2000
Thin Capitalization Rules Tightened
Employee Stock Options
A New Capital Gains Rollover - A Small Business Investment Incentive
Personal Tax Rates
Weak Currency Loans
Separate Capital Cost Allowance Class Election For Manufacturing and Processing Equipment
Charities
Corporate Tax Rate Reductions
Taxpayer Migration - Reporting Requirements
Employee Stock Options
A New Capital Gains Rollover - A Small Business Investment Incentive
Personal Tax Rates
Weak Currency Loans
Separate Capital Cost Allowance Class Election For Manufacturing and Processing Equipment
Charities
Corporate Tax Rate Reductions
Taxpayer Migration - Reporting Requirements