Rotch Library - JV7590.M4864 2018

Rotch Library - DS89.B4 H34 2019

Rotch Library - DS449.G64 2020

Hayden Library - PN6727.S525 B67 2017

Dewey Library - HJ6767.G35 2018

This webcast was recoreded on March 26, 2008

Cross-Border Tax Update will discuss a number of changes affecting Canadian tax laws that have recently been enacted or that are expected to come into force in 2008 and will have a significant impact on cross-border taxation.

This webinar is intended to provide valuable updates to those with at least an intermediate understanding of cross-border tax issues including those working in private practice and those working in-house.

Agenda

• Updates regarding the protocol to the Canada-U.S. Income Tax Convention
• The elimination of withholding tax on interest paid to non-residents
• Changes to the Canada Revenue Agency policy regarding amalgamations and non-residents
• The status of the foreign investment entity/non-resident trust rules
• Developments in the area of transfer pricing

The Speakers
Jules Lewy, LLB, is a Fraser Milner Casgrain LLP partner who focuses on all aspects of taxation, including corporate, international, and personal tax law, and frequently provides business and tax advice to owner-managed businesses, including advice on corporate reorganizations, acquisitions and divestitures.

Duane Milot, LLB, is a Fraser Milner Casgrain LLP lawyer whose practice focuses on general corporate income tax law for both domestic and international tax issues, and represents taxpayers in disputes with the Canada Revenue Agency and provincial tax authorities.

Christopher Steeves, LLB, is a Fraser Milner Casgrain LLP partner who practices tax law with particular expertise in the area of corporate restructurings and acquisitions involving Canadian businesses.

If you would like more details about this product, or would like to order a copy online, please click here.

Non-Residents, Cross-Border Transactions, and the GST is an invaluable resource for anyone involved with GST/HST issues concerning non-residents. This book provides practical guidance for non-residents of Canada that deal with Canadian customers or products, or carry on business in Canada, and need to know how the GST/HST applies to them. Non-Residents, Cross-Border Transactions, and the GST is a useful addition to the library of anyone who deals with non-residents including commodity tax practitioners, controllers, and business owners.

Key topics discussed in the book include:

• Drop-shipments
• Non-resident override rule
• Place of supply rules
• Cross-border transactions
• Imports and exports
• De facto importer rules
• Permanent establishments and carrying on business in Canada
• Recovery of tax by non-residents

The book contains clear explanations of fundamental topics, with numerous examples, especially on the application of the tricky drop-shipment rules. Also contains a detailed topical index.

Steven K. D'Arcy is a lawyer and a partner in Bennett Jones LLP, one of Canada's leading business law firms. His practice involves all areas of commodity tax with particular emphasis on the goods and services tax, Canadian customs laws, provincial retail sales tax, and anti-dumping duties.

In his GST practice, Steven advises on all facets of the GST legislation with emphasis on corporate transactions, particularly cross-border transactions. He has represented clients on numerous occasions with respect to GST assessments and proposed assessments. Steven served as counsel to the House of Commons Standing Committee on Finance with respect to its review of alternatives to the GST and has frequently provided advice to the Department of Finance with respect to proposed GST amendments.

Steven was recently recognized as a leading Canadian tax practitioner in indirect taxes in the International Tax Review's World Tax 2005. He is annually recognized in LEXPERT®/American Lawyer's Guide to the Leading 500 Lawyers in Canada, is also recognized in LEXPERT's Canadian Legal Directory as one of Canada's most frequently recommended commodity tax/customs practitioners, and is consistently recommended as an international trade regulation practitioner. Steven co-developed the Canadian Institute of Chartered Accountants annual "In-Residence GST Course", and currently teaches Part II of the course. He is an editor of the CCH GOODS AND SERVICES TAX REPORTER and the monthly GST Monitor.

He lives in Oakville, Ontario with his wife Susanna and their three children, Charlotte, Polly, and Duncan.

If you would like more details about this product, or would like to order a copy online, please click here.

Rotch Library - NA2543.S6 A6335 2019

Cross-Border Relocation Law is an authoritative guide to employment relocation issues on both sides of the Canada-U.S. border. It provides comprehensive coverage of immigration, customs, tax and employment issues for Canadian employees relocating to the U.S. and U.S. employees relocating to Canada. Recent changes to Canadian immigration law brought about by Bill C-11 are included.

Written by seven Canadian and U.S. experts, it will be of keen interest to legal, human resources, payroll and tax professionals who need to be aware of the myriad compliance issues surrounding cross-border relocation.

Topics covered:

• U.S. immigration law for business visitors, trade NAFTA professionals, intra-company transfers and treaty traders/investors
• Applying for a Green Card (family and employment based)
• Canada's new Immigration and Refugee Protection Act
• Canadian immigration law for temporary residents, including work permits and HRDC confirmation
• Applying for permanent residence in Canada (skilled worker, business immigration and family class)
• U.S. income taxation of non-U.S. and U.S. persons
• U.S. employment and transfer taxes
• Canadian tax issues for employees transferring from the U.S. to Canada
• Canadian tax issues for employees transferring to Canada from the U.S.
• Cross-border tax implications of pension and retirement plans
• U.S. customs law on personal importations, including restrictions and exemptions
• Canadian customs law, including duty and sales tax relief and exemptions
• Benefits of NAFTA for cross-border relocations

About the Authors
Lorraine Allard (McCarthy Tétrault, Toronto) is a partner in the McCarthy Tétrault Tax Law Section.

John Boscariol (McCarthy Tétrault, Toronto) is recognized in the 2000/2001 LEXPERT^® Directory of leading lawyers in the area of international trade matters.

Alan S. Diner (Bennett Jones, Toronto) practices federal regulatory law in Toronto, with a focus on immigration, competition and trade law.

James T. Ritzel (Hodgson Russ, Albany, NY) practices federal tax law, with particular emphasis on U.S. cross-border tax planning and tax controversy matters.

Kenneth Weigel (Alston + Bird, Washington, DC) concentrates on international trade and customs laws affecting the importation and exportation of merchandise involving the United States and other countries.

Andrew Wilson (Serotte Reich & Wilson, Buffalo, NY) specializes in U.S. immigration law.

John Yuan (McCarthy T

If you would like more details about this product, or would like to order a copy online, please click here.

The move by the excise department has come in the wake of lifting of certain coronavirus-induced curbs, which included allowing reopening of liquor shops. As the demand for alcohol has increased in Maharashtra, there is a possibility of liquor smuggling by inter-state organised syndicates, the official said.