Tax Perspectives

Please note that these publications may not be up-to-date as taxation matters are subject to frequent changes.

PDF Format Issue Contents All Issues Fall 2003 Volume 3, Number 3 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 and TSG member firms cannot assume any liability for persons who act on the basis of information contained herein without professional advice. Introduction By Michael Cadesky, FCA, TEP Cadesky and Associates LLP (Toronto) With this edition of Tax Perspectives, we welcome Frostiak & Leslie Chartered Accountants Inc., Winnipeg, to our TSG network. Larry Frostiak is a specialist in estate planning with a strong tax background. He is Chair of the Winnipeg branch of STEP (Society of Trust and Estate Practitioners) and National Treasurer. His partner, Ken Leslie, has a background in business valuations and consulting as well as being a chartered accountant. This brings the number of TSG member firms in Canada to ten. Around the world, the pace of change is relentless in the tax field. Recently, I consulted on tax reform options for the State of Israel, with particular emphasis in the trust Extensive reforms are underway, as the country moves from a territorial basis of taxation: to taxing world income. This edition of Tax Perspectives contains the usual mix of articles, Canadian and international, lighter and more technical, provocative and informative. We welcome your comments.