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Articles
Inside Fall 2009 Edition
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The First Word
Welcome to the Fall Edition of CRA Magazine. Since our last issue, the stock
markets have continued to recover, led by strong emerging market growth.
Tax Implications of Moving to
Asia
In the last issue of CRA Magazine, my colleague Wayne Bewick examined the
tax implications of living and working in the Middle East, highlighting
some of the intricacies of moving to that part of the world.
Different Ways to Invest if
you’re Dazzled by the Glitter of Gold
The glitter of gold catches the eyes of investors for various reasons, including
uncertain equities markets, threats of growing inflation, heightened global
political tensions and weakness in the U.S. dollar.
Quality of Living Global City
Rankings 2009 – Mercer Survey
The quality of living and quality of infrastructure are important considerations
for expatriates taking up positions abroad.
Human Development Report
2009: UNDP
Afghanistan is new to the list this year - reliable statistics were not
previously available - but otherwise leaders and laggards are largely the
same.
A Photojournalist's View of
New York City
William Self is a Toronto based freelance photographer. He’s been an
avid photographer since his college years where he first learned to shoot
film and work in a darkroom. Over the years he’s evolved and now works
exclusively with digital technology. In his photography he loves to work with
people as well as shoot landscapes and urban scenes.
News Round Up
Growth Returns to OECD Economies
IMF Upgrades World Economic Outlook: October 2009
Corruption
threatens global economic recovery, greatly challenges countries in conflict:
Transparency International
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Inside Spring 2009 Edition
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The First Word
By the time you read this issue of CRA Magazine the blues of winter would be
over and you would be looking forward to blooming flowers and greener grass
as new life sprouts in the season of renewal.
Don’t Let Emotions Drive Your Financial Plan
The loss of $1 is twice as painful as the pleasure derived from a gain of $1.
Taking Stock of Your Options as the
International Job Crisis Unfolds
As job losses mount worldwide, Canadian expatriates must consider practical
issues relating to health care, taxation, asset structuring and repatriation
of goods.
Natural Resources Outlook for 2009: Optimism
Prevails
I'd like to talk a little bit about our outlook for energy over the next year
or so and why we’re optimistic about the prospects for Energy.
Moving to Canada: Tax Issues to Consider
This article identifies some of the tax issues individuals moving to Canada
may face. Since tax implications will vary with an individuals specific
circumstances, professional tax advice should be sought before acting on any
information provided in this article.
Where do Emissions Fit into Socially
Responsible Investing?
Investors focused on ESG (Environmental, Social and Governance) opportunities
often question the suitability of the emerging carbons markets.
Coping with Culture Shock
any people who travel or live overseas experience what is commonly referred
to as “culture shock.” Although its intensity varies from one individual to
another, most people experience a period of adjustment.
Canada Better Prepared to Weather Global
Turbulence
On March 11, 2009, the IMF (International Monetary Fund) reported that Canada
is better prepared than most other countries to weather a global economic
downturn.
Canada: Growing Unequal
After 20 years of continuous decline, both inequality and poverty rates have
increased rapidly in Canada in the past 10 years, now reaching levels above
the OECD average.
A Photojournalist’s View of the Beaches in
Toronto, Ontario
Michael Mitchener is a Toronto based photographer who lives halfway between
Leslieville and the Beach neighbourhoods. Self-taught, he has developed his
personal style and ability by actively shooting and exploring his environment
with his camera along for the ride.
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Inside Winter 2008 Edition
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The First Word
Since our last issue of CRA Magazine, the credit crunch which originated in
the United States at the beginning of last year has evolved into a crisis of
global proportions, triggering massive government bailouts and a dramatic
slump in the financial markets.
Canadian Expatriates' 2008 Tax Filing
Requirements: Are you compliant?
If you’re an expatriate, it is imperative that you’re aware of your of tax
filing requirements.
Emerging Markets Provide Long-Term Investors
with Better Growth
Global uncertainty weighs heavily on the outlook for non-Asian emerging
markets which are nonetheless expected to outperform their developed
counterparts.
Outlook for Non-Asian Emerging Markets: Is
the Poisoned Chalice Half Full or Half Empty?
Global uncertainty weighs heavily on the outlook for non-Asian emerging
markets which are nonetheless expected to outperform their developed
counterparts.
Credit Crisis
We see the "Credit Crisis" as un-folding in three phases. The first
phase is the collapse of real estate prices. The second is the collapse of
the banking system that made all the real estate loans, and the third phase
is the broader impact on the overall economy.
Understanding Offshore Financial Centres
Although they are often put in negative light, OFCs play a vital role for
both individuals and corporations.
A Photojournalist’s View of Algonquin Park
William Self is a Toronto based freelance photographer. In his photography he
loves to work with people as well as shoot landscapes and urban scenes.
2009 Federal Budget Overview
As was widely expected, Canada’s 2009 Federal Budget presents a wide-ranging
package of provisions to stimulate the economy through dramatically
increased, although mostly time-limited, spending on infrastructure and
targeted programs.
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Inside Fall 2008 Edition
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The First Word
Welcome to the Fall Issue of CRA Magazine. In this issue, Marnie Kinsley
examines the changing role of the treasury in today’s business climate, while
Dwarka Lakhan reviews the new Canada-U.S. Tax treaty, with specific reference
to the elimination of the with-holding tax on most cross-border interest
payments, which he argues could lead to an increase in fund flows between
Canada and the US.
Beyond Borders
Canadian companies need services that cross borders and boundaries.
Canada-US Sign New Tax Treaty
Elimination of with-holding tax on most cross-border interest payments could
lead to an increase in fund flows between Canada and the US.
Electing to File a Canadian Tax Return as a
non-resident of Canada for Tax Purposes
This article identifies some of the tax issues non-resident Canadians may
face when living abroad. Since tax implications will vary with each
individual’s specific circumstances, professional tax advice should be sought
before acting on any information provided in this article.
Will the Sun Rise or Set on Japan?
Predictions about the country’s economic fortunes vary considerably.
Corruption vs. Controls: The Battle Continues
Survey shows that corrupt practices prevail throughout the world and that
companies doing business overseas need to exercise more.
A Photojournalist’s View of Self France &
Spain
William Self is a Toronto based freelance photographer. He’s been an avid
photographer since his college years where he first learned to shoot film and
work in a darkroom. Over the years he’s evolved and now works exclusively
with digital technology. In his photography he loves to work with people as
well as shoot landscapes and urban scenes.
New Mercer Study Examines M&A Risks,
Opportunities Globally
With the world of mergers and acquisitions (M&A) now truly global,
companies are increasingly seeking targets in far-flung destinations as well
as their own backyards.
KPMG Ranks Canada Third in Tax Competitiveness
for Businesses
Canada has the third lowest tax cost for businesses among 10 countries
studied by KPMG for a special report.
Big Gender Gap in Plans to Live Abroad in
Retirement, Poll Finds
A new national poll released in September by TD Waterhouse on the retirement
plans of Canadian baby boomers has uncovered significant differences between
men and women concerning their appetite to spend time living abroad. For both
genders, however, health care coverage is the biggest factor in their
decision to spend time outside of Canada each year.
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Inside Spring / Summer 2008 Edition
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The First Word
Welcome to the Spring/Summer 2008 edition of CRA Magazine. In this issue
Wojciech Kupny reviews how US tax issues affect individual Canadians who are
also U.S. citizens. He finds that in most instances all that is required is
filing a U.S. tax return and possibly a state return with no actual tax owing
based on the exclusions and credits for which you may be eligible.
United States Tax Issues for
Individuals in Canada
Although you are a Canadian resident, as a U.S. citizen or Green Card holder
you continue to have U.S. tax obligations. In most instances it only involves
filing a U.S. tax return and possibly a state return with no actual tax owing
based on the exclusions and credits for which you could be eligible.
Latin America Firmly Entrenched in
Sustainable Growth Path
Consistent, positive growth and democratic stability are now the norm in the
traditionally risky Latin American region.
Insuring Proper Travel Health
Insurance Coverage
It’s Easy to Forget that you may not be covered for medical emergencies
overseas.
Foreign Exchange and International
Money Transfers
Most expats at some point will need to exchange currencies and make
international transfers.
A Photojournalist’s View of South
Africa
Cameron Murdoch, a budding photojournalist, and his wife Elesha recently
visited South Africa. They share the diversity of Africa’s richest nation.
Millionaires Club Gets Bigger
Although the rate of growth slowed, global wealth reached $40.7 trillion last
year according to the 12th Merrill Lynch and Capgemini Annual World Wealth
Report released in June. The world’s high worth population now stands at 10.1
million with India and China recording the highest growth in high net worth
individuals (HNWI).
IFRS Reporting Commences
The May 2008 release by the Canadian Securities Administrators (CSA) on
International Financial Reporting Standards (IFRS) disclosure has heightened
focus on the requirements of the IFRS. Unlike other mandatory timelines, the
Financial reporting expertise (including training requirements), and business
activities and matters that may be influenced by GAAP measures (e.g. debt
covenants, compensation arrangements).
Changes to Code of Conduct for Credit
Rating Agencies Proposed
Credit rating agencies may face registration obligations in Europe if France
has its say when it takes over the leadership of the European Union later
this year.
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Inside Winter 2007 Edition
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The First Word
Welcome to the Winter 2007 edition of CRA Magazine. In this issue Todd
Trowbridge looks at what’s involved in becoming a nonresident of Canada for tax
purposes by taking advantage of the tiebreaker provisions contained in
Canada’s tax treaties.
The Impact of Canada’s Tax Treaties on
Residency Status
Becoming a non-resident of Canada for tax purposes by taking advantage of the
tiebreaker provisions contained in Canada’s tax treaties.
EU’s Newest Members Struggle with
Convergence
Positive signs remain for the EU12 in spite of risks associated with a
slowing Western Europe and a stronger euro.
Managing Change Amidst the Storm
Businesses must prepare to deal with change and uncertainty.
The Bull Market for Financial Fraud
Financial fraud has emerged as major problem for individuals and businesses.
How do you tell what’s real from what’s fraudulent has become increasingly
complex. This article looks at some of the common types of financial fraud
and on how to avoid getting “conned” based on advice provided by the US
Federal Bureau of Investigation (FBI).
Asian Powers Coming Under Increasing
Scrutiny
India is continuing to surprise, while China’s bull market may be on the
verge of a bubble.
Will Executives and Employers Have to Modify
Their Yax Planning?
While the protocol amending the Canada-U.S. tax treaty (signed September 21,
2007) contains a number of relieving measures that were expected, it also
contains a large number of surprise changes, some of which may have adverse
consequences for certain taxpayers.
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Inside Fall 2007 Edition
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The First Word
In this issue we look at Asia 10 years after its currency crisis had a domino
effect on capital markets around the world and find that the region has
emerged stronger than ever and better prepared to deal with similar crises in
the future.
Working in Canada as a Non-Resident
Understanding the potential tax issues faced by non-residents working in
Canada and their foreign employers.
Asia: 10 Years After the Crisis
Ten years later, some Asian economies are now more sophisticated, flexible,
innovative and open.
Criminals & Hackers: Managing employee
risk
Employers can minimize fraud by conducting background checks at hiring and
implementing appropriate controls over employees’ use of technology.
Dubai: The Gateway to Regional Capital and
Investment
Dubai is well positioned to benefit from the global “flight-to-quality”.
Canada-U.S. treaty protocol released
The long-awaited Protocol to the Canada-U.S. Income Tax Convention was
finally signed in September 2007 by the Canadian Minister of Finance, James
Flaherty, and the U.S. Treasury Secretary, Henry Paulson, Jr.
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Inside Fall / Winter 2006 Edition
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The First Word
I am pleased to say that each new issue of the electronic edition of CRA
Magazine is now much anticipated by Canadians living abroad, former
expatriates, and those who are contemplating residing overseas.
Is Water the Oil of The Future?
Greater global demand for fresh water is placing a strain on the natural
resource, making a potential shortage one of the most worrying problems of
the new millennium.
Tax Considerations for Non-Residents
Owning Canadian Real Property
This article identifies some of the tax issues non-resident Canadians may
face when owning Canadian real property.
And the Reason for Your Visit?
This is the second in a series of articles on the “real life experi-ences” of
an expatriate, dealing with local culture, traditions and the lifestyle of
the expatriate.
Singapore’s Economy Poised to Take Off.
Buoyed by a strong domestic economy, new economic drivers, liberalized
immigration policies, an inflow of foreign funds, a rising property market
and the potential of playing a leading role in Southeast Asia, the long-term
prospects for traditionally “boring” Singapore have become very encouraging.
Create a Life You Love
As a recovered workaholic who experienced many of the health implications
associated with too much stress, I know firsthand the negative impact of a
life out of balance.
As Retirement Lifestyle Expectations
Fall, Savings Stress Rises
Employees are scaling back their expectations and ambitions for life in
retirement, as they recognize that they are not saving enough to support the
lifestyle they envisioned.
Canadian Tax Reform
On October 31, 2006, Canada’s Minister of Finance announced the Tax Fairness
Plan for Canadians.
Global Growth Expected to Slow
Marginally in 2007
A slowdown in the U.S. economy will likely drag on global growth next year,
economists predict, but Asia and Europe are expected to remain fairly
resilient amid signs of healthy consumer demand.
Canadian Companies Predict Another Big
Year for M&A
According to the Connecticut based international research firm, Greenwich
Associates, Canadian companies expect mergers and acquisitions activity in
the coming year to exceed the record breaking levels of the past 12 months.
World Financial Assets Expected To Grow
Rapidly
According to the Boston based firm McKinsey, the world's financial assets now
total more than $118 trillion and will exceed $200 trillion by 2010 if
current trends persist.
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Inside Summer 2006 Edition
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The First Word
Welcome to the second electronic edition of CRA Magazine, designed
exclusively for Canadians currently living abroad, former expatriates, and
those who are contemplating residing overseas.
Should you stay or go?
Real life experiences of an expatriate who spent 15 years abroad. The key
learnings I took away from the military postings became the benchmark that
facilitated a few fundamental decisions for our move to Sweden.
Understanding the Overseas Employment Tax
Credit
The overseas employment tax credit potentially provides significant tax
benefits for individuals working abroad. Working abroad can be a great
experience both personally and professionally.
Brazil: The Sleeping Giant Awakens
South America’s giant is finally experiencing steady order and progress.
Buoyed by favorable monetary and fiscal policies, significant improvement in
its debt profile and a robust export performance, Brazil is enjoying a surge
in capital inflows, a soaring stock market and a stronger currency.
Adequate travel insurance essential when
heading abroad
Provincial medical plans aren’t as encompassing as before, leaving you at
risk on short-term assignments abroad. Tavel insurance is no longer a
straightforward, off-the-shelf product you can quickly purchase at a travel
agency or airport on your way to a foreign destination.
Maximize Your Energy for Peak Performance
The sage advice of an energy consultant on how to remain productive in a
stressed out world. Do you recall moments when you have been bursting with
energy, when no mountain was too high, and the boundary between your work and
play disappeared?
Most Internationally Reported Corporate
Crime Occurs in Developed Markets
Canadian, U.S. organizations are more likely to protect whistleblowers.
Canada’s Foreign Property Rule
Surprising results reveal home bias.
CSME Opens New Doors
The sunny Caribbean is poised to present an abundance of new opportunities
for expatriates.
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Inside Spring 2006 Edition
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The First Word - Maintaining the Ties That
Bind
Information on your a free subscription to the electronic version of CRA
Magazine, designed specifically for Canadians currently living abroad, former
expatriates, and those who are contemplating residing overseas.
The Basics of Canadian Residency for Tax
Purposes
You could potentially face a myriad of tax issues while working or living
abroad, with varying implications that depend on your unique circumstances.
This article identifies some of the more common issues that you may face no
matter where you live.
Canadians Are Not Stereotypes
Americans believe the typical American is very assertive, and Canadians
believe the typical Canadian is submissive, but in fact Americans and
Canadians have almost identical scores on measures of assertiveness, a little
above the world average.
Affordable Retirement: Proving Elusive
Around the World
An aging population that is living longer, lower saving rates and a looming
crisis in public pension plans poses substantial risks to a comfortable
retirement.
Identity Theft - The Latest Trend In White
Collar Crime
Losing your identity to a thief can be a harrowing experience, but there are
steps you can take to prevent it.
Canadian Companies to Follow International
Reporting Standards
Canada's Accounting Standards Board (AcSB) has ratified a new strategic plan
that proposes to phase out the use of Canadian GAAP for financial reporting
by public companies and introduce International Financial Reporting Standards
(IFRS).
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Inside Winter 2003 Edition
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Buying Into Mexico
From the depths of the Canadian winter, it is tempting to consider the
delights of relocating or retiring to Mexico. Canadian expat and real estate
agent Kevin Collins explores one aspect of the dream – buying a house in the
idyllic village of Ajijic on Lake Chapala.
Paradise Found
A Residents’ Report: Retired Canadian civil servants Dick and Peter Hodges
describe their perfect life in Ajijic.
Whom You Should Notify When Departing Canada
A question that is asked frequently by individuals who cease to be residents
of Canada is, Whom should they notify? Tony Schweitzer and Graham Turner
provide the answers.
When Expats Become Repats
People seldom consider the challenges of repatriation at the end of an
overseas stay. Yet the challenges are real, and may leave repatriates feeling
like expatriates in their own country. Donna Bergles reports.
Canadian College Italy
Based in the ancient city of Lanciano, Canadian College Italy’s mission is to
inspire its students to reach their highest intellectual and moral potential
while preparing for effective university study and responsible adult life – a
tall order, which CCI fulfills admirably.
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Inside Winter 2002 Edition
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Barbados Bound
Barbados is a haven for relaxation, and a mecca for active lifestyles
and cultural pursuits. It is also one of the leading centres in the Caribbean
for near shore information services and has become the domicile of several
subsidiaries of Canadian and American IT firms. Rob McChlery and Kenneth
Campbell describe working and playing in the “Jewel of the Eastern
Caribbean.”
The Thorny Question of
Residence
Two Recent Examples The courts have established certain criteria to
determine whether an individual is “ordinarily resident in Canada.” The
Canada Customs & Revenue Agency also has its interpretations in this
area, views not always necessarily supported by the law. Bilateral Income Tax
Treaties should be carefully considered as well. It’s not easy to reconcile
the application of all of the above to factual situations, as Tony Schweitzer
shows.
Beneficiaries still in Canada?
How to Plan Your Estate You have retired to a warmer climate with a
friendlier tax environment. But just when you think there is little left to
worry about, a nagging voice in the back of your mind reminds you to look
into what happens to your assets after your demise. John Maclachlan eases
some of your fears and points you towards peace of mind.
Healing on the “Nature Island”
Expat Profile Gwenith Whitford had been ill for a long time. Heavy
metal poisoning, severe multiple chemical sensitivities and persistent
allergies had taken their toll on her productivity and personal life.
Unpolluted indoor and outdoor environments were critical for her improved
well-being. Sick and tired of being sick and tired, Gwenith found Dominica.
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Inside Summer 2002 Edition
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Singapore Report
Singapore stars as the “Jewel of New Asia” in this four-part look at one of
the world’s most fascinating and energetic cities. Louisa Nedkov begins the
series by giving her usual captivating cultural briefing (Singapore, A Cultural Guide), setting the stage for
a tourist’s comprehensive guide on to what to do when you get there (Jewel of New Asia, Singapore). Clinton Cheng
describes the opportunities and connections for Canadian business in
Singapore (The Canadian-Singapore Business
Connection), while Ian Deakin tells the success story of a Canadian
school far from home shores (Big Steps Forward, The
Canadian International School, Singapore).
CCRA's Interpretation Bulletin
(IT-221R3)
CCRA has published its revised Interpretation Bulletin IT-221R3. Tony
Schweitzer and Graham Turner outline the current views of CCRA relating to
the determination of residency, pointing out that CCRA’s approach appears to
elevate the status of certain secondary ties in determining residency. The
unanswered question is how many and which secondary ties will cause an
individual to be resident of Canada for tax purposes?
Does Canadian Citizenship =
Taxation?
CCRA’s recently revised IT-221R3 bulletin and NR73 (01) questionnaire (used
to make a determination of residency) both suggest that Canada may have
started to tax Canadians on the basis of citizenship. In his commentary Garry
Duncan states that these revisions create enormous concerns, not only for the
hopeful future-expat, but also for those who have already severed their ties.
The Maple Leaf Card for Immigrants to
Canada
Under Canada’s new Immigration and Refugee Protection Act, physical
resi-dency requirements are less onerous, making travel outside Canada easier
for “permanent residents” (formerly “landed immigrants”). As well, a new
identification document - the “Maple Leaf Card” - has been introduced.
Stephen Green explores the ramifications.
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Inside Summer 2001 Edition
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Golf Ahoy!
Cruising is the fastest-growing sector of the travel business in many parts
of the world. With the market for cruising becoming more experienced and
affluent, the industry is responding with more variety than ever. Paul
Stanway paints an enticing picture of life on shipboard - a picture that now
includes some of the world’s great golf courses!
Moving Home to Canada!
Opportunities & Obligations. Any move is a chore, fraught with
decisions, details and plain hard work. With so much to cope with, it’s easy
to get distracted from the big picture. If your next move is back to Canada,
read on. John Wright and Leslie Mezei present a helpful check list to make
sure your financial and tax planning don’t get left behind.
Personal Safety While Abroad
More Canadians are venturing abroad than ever before, sometimes into locales
and situations that present a heightened degree of risk. Nationality can’t
guarantee immunity from certain threats. Herbert Fraser explains why personal
safety should be in your list of concerns, and some steps you should take to
ensure you and yours are protected.
Bayshore Private Banking
Doing it Right! Barbados-based Bayshore Bank & Trust is the offshore
legacy of a 35-year-old Canadian consortium focused on financial services and
leading edge technologies for some of the world’s major financial
institutions. Founded in 1996, Bayshore is today enjoying outstanding success
by harnessing that technological expertise with “A philosophy of
understanding the client, their objectives and their goals in life.”
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Inside Spring 2001 Edition
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Raise Your Cultural IQ
As international travellers, most of us have experienced a measure of social
uncertainty and discomfort when meeting new business colleagues or attending
social functions in a foreign country. Louisa Nedkov’s book Raise Your
Cultural IQ is the antidote for ignorance in 22 countries of the Asia/Pacific
region. We sample Malaysia.
OOPS!
Damage Control for Non-Resident Tax Oversights Forget something? Tax matters
are complex at the best of times. When contemplating an overseas move,
Canadians also have to face a labyrinth of unfamiliar tax rules. Seeking
professional assistance prior to departure is the best way to avoid the
pitfalls. Meanwhile, Garry Duncan and Elizabeth Peck provide a check list of
tax do’s and don’t’s.
AIC Ltd.
The Advantage of Philosophy AIC Offshore is just the latest chapter in the
success story that is AIC Ltd., brainchild of investment guru Michael
Lee-Chin. “Laight Edition” columnist Gordon Laight explains how AIC’s
operating principles and philosophy married to this offshore initiative
provide an attractive new investment opportunity for non-resident Canadians
and international investors.
The Magic of Neuchâtel Junior College
To be unique, one must be incomparable — the sole example of one’s kind, and
Neuchâtel Junior College most assuredly lives up to these criteria due to its
location, its program, and its repeated success in preparing young women and
men for life. Neuchâtel alumna and Admissions Counsellor Brenda Castle takes
us on a tour.
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Inside Fall 2001 Edition
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Farming Coral
Striving to Revive the “Underwater Rainforest” Living coral provides more
oxygen to the planet than all land-based rainforests. But, the world over,
these “underwater rainforests” are in a precarious state due to a variety of
factors: if drastic steps are not taken to prevent further destruction, all
reefs could be dead within the next forty years. Canadian expat Gwenith
Whitford describes a heartening initiative to save the coral.
Taking the Necessary Precautions
For people living abroad, home may seem very far away in times of
uncertainty. While recent world events have focused attention on issues of personal
and financial security for everyone, these developments have added dimensions
for Canadians overseas. Our four experts provide their comments and advice.
Offshore Trusts
Myths & Realities Historically, some Canadians have reduced their tax
burden by using offshore trusts. But the Canadian government is now going out
of its way to develop tax laws to quell the use of offshore entities for
other than legitimate reasons, a position reinforced with the recent
introduction of revisions to the foreign trust rules. Garry Duncan addresses
the myths and realities and what still works.
Brittany by Bike
“This is not my real life. Nor is it a parental fantasy,” writes Janis Cooke
Newman, author of Brittany by Bike. “It’s a Butterfield & Robinson family
vacation, and it’s about as far from real life with a 5-year-old as
Versailles is from Chuck E. Cheese’s.” When it comes to travelling, it seems
you can have it all!
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Inside Fall 2000 Edition
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Out Of This World
Butterfield & Robinson Travel In 1972, “B&R” sent out 20,000
pamphlets promoting their first bicycling trip (Munich to Innsbruck, $199
standard, $299 deluxe). There wasn’t a single reply. This year, following the
motto “Slow down and see the world,” 7,000 fortunate travellers will bike
& hike their way on one of B&R’s 90 exotic trips spread over 35
countries. Today, by the way, they’re all deluxe.
Taking Control of Your
Retirement
Retirement comes with a natural set of challenges: major changes in routine,
a lot more time to yourself and family, managing a new financial situation.
For Canadians living abroad, or those considering moving abroad when the big
day comes, these challenges are magnified. Garry Duncan helps us explore some
of retirement’s terra incognita.
Canadians Love Retirement
Trimark Survey “Retirement dreams can come true,” says Jade Hemeon of Trimark
Investment Management Inc. Trimark’s recent survey presents reassuring news
to baby boomers who in the near future will begin hitting retirement age:
retired Canadians are less stressed, more physically active, and happier in
their relationships than when they were working. There’s more to life!
Shock Treatment
Hostility, frustration, irritability, anxiety: to a greater or lesser degree,
we’ve all been there - a state called Culture Shock. When you travel or
re-locate, it comes with the territory. The good news is there’s treatment.
Dr. Mark Wise writes us a prescription.
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The Mechanics of the Overseas Employment Tax Credit
By: Wayne Bewick CA, CFP, CPA (II) |
Tax Considerations- Relocating employees from Canada to the U.S.
By: Wayne Bewick CA, CFP, CPA (II) |
Leaving Canada? Penalties for Canadian expatriate tax filers
By: Arun (Ernie) Nagratha, CA | Edited By: C. Todd Trowbridge, CA |
Budget Brief for Canadian Expatriates
By: Arun (Ernie) Nagratha, CA | Edited By: C. Todd Trowbridge, CA |
Back to Basics – Canadian Residency for Tax Purposes
By: Arun (Ernie) Nagratha CA, Wayne Bewick CA, CFP, CPA (II) |
The Tax Considerations for Non-residents Owning Canadian Real Property
By: Arun (Ernie) Nagratha, CA | Edited By: Wayne Bewick CA CFP CPA(IL), C. Todd Trowbridge, CA |
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