Tax Notes

Digital pen making contact with line graph on screen

Summer 2001

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Publications and Seminars

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Tax Deferral for Exchanges of Employee Stock Options and Employee Stock Option Shares

Wendi P. Crowe

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Third Party Civil Penalties – The First Interpretive Views from the Canada Customs and Revenue Agency (“CCRA”)

William J. Fowlis

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London Life Insurance Company v. The Queen GST Input Tax Credits – A Breakthrough

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