RESUMÉ OF TOPICS COVERED

• Withholding Tax on interest payments
• Sale of Taxable Canadian Property by non-residents
• Quebec’s fight against aggressive tax planning
• Sales recording modules and security requirements for restaurants
• Claims of security holders vs Revenue Quebec deemed trusts
• Tax credit for prescriptions

RESUMÉ OF TOPICS COVERED

• Year in review

RESUMÉ OF TOPICS COVERED

• Fees to leasing consultant deductible
• Standard for judicial review

RESUMÉ OF TOPICS COVERED

• Voluntary disclosures
• GAAR update
• Sanction for abusive proceedings

RESUMÉ OF TOPICS COVERED

• RRSPs not safe from seizure
• Does your security protect you?
• Holding U.S. vacation property
• Budget implementation act

RESUMÉ OF TOPICS COVERED

• Voluntary disclosures - new policies
• Aggressive Tax Planning - measures proposed

RESUMÉ OF TOPICS COVERED

• Voluntary disclosures - new policies

RESUMÉ OF TOPICS COVERED

• Softening of U.S position on penalties for Canadian resident U.S taxpayers
• Voluntary disclosures of offshore accounts by Quebec residents
• Quebec’s fight against aggressive tax planning
• Requirement to disclose unanimous shareholder agreement with the Quebec enterprise registrar
• Suprême court upholds gaar assessment

RESUMÉ OF TOPICS COVERED

• Success in ABIL dispute
• Budget 2005
• Administrative developments