TABLE OF CONTENTS | FEBRUARY 2000 
 Cover photo by:
Barry Gnyp |
Dirty Money
Once a new bill passes through Parliament, CGAs encountering possible proceeds of crime will need to do more than simply say they don't do laundry.
By Alison Arnot
White-Collar Cops
CGAs in the RCMP are on the case to combat commercial crime.
By Margaret Jetelina
Dream Makers (summary)
Angel investors and venture capital could be an entrepreneur's salvation, but don't count on a fairy tale ending.
By A. Paul Mahaffy
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Perspective
Beneath the Tip of the Iceberg
News from CGA-Canada
Estate freezes and SMEs, International Small Business Congress, exam results — and more!
CyberGuide |
Legal Notes: When the Family Rules
In Pente Investment Management Ltd. v. Schneider Corp. [44 BLR (2d) 115], Maple Leaf Foods sued family-controlled Schneider Corporation after it found its takeover bid rejected in favour of a lower one. But, in a family-controlled enterprise, the family's wishes prevail.
Tax Forum: Numbers Crunch
A recent case, John McKelvie (appellant) v. Her Majesty the Queen (respondent) [1999-2390 (IT) I], has tossed an anvil into the tax advantages (under section 67.3 of the Income Tax Act) of leasing versus buying a car, at least where the prospective automobile is a "luxury" car.
Double Click: Brave Web World
Comdex Fall '99 in Las Vegas showed that our technological future is in the Internet.
Tax Strategy: Havens Help Us
New tax amendments will limit opportunities to take advantage of foreign trusts in tax havens.
Standards: Independence Day
CGA-Canada has concerns about a discussion draft entitled Independence that proposes changes to conflict of interest provisions in the IFAC Code of Ethics. |