TABLE OF CONTENTS | JUL-AUG 2000
Cover by:
Leon Hayden
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Lone Stars
(summary)
The conditions are right for Canadians to strike out on their own as entrepreneurs, and some CGAs are among those leading the pack.
By Margaret Jetelina
There's No Place Like Work
Perks have taken on a whole new meaning as employers vie for the
By Anne Howland
A Win-Win Solution
(summary)
Who says that negotiations between management and unions need to be confrontational? Instead, focus on co-operation through principled negotiation.
By Pierre Deschênes
Modern Family
With both a personal and professional philosophy that place importance on family, Maggie Neilson, CGA, is helping to nurture Forefront Entertainment's growth.
By Scott Estes
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Perspective
Auditor, By Definition
News from CGA-Canada
Recognition for CGA Magazine, economic news luncheons, exam results — and more!
CyberGuide
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Investing: Winds of Change
Rather than wait for established trends to direct your investing decisions, know where to set your sails to catch the trends to come.
Economic Update: Continued Improvement
Despite concern arising from the energy sector, the forecast is for more solid growth across the country. Reports are given by province, with analysis of key sectors.
Tax Strategy: No Fairness in Death
Assessing the fair market value of a client's shares at death may not be as straightforward as it seems. A discount may sometimes apply in the application of subsection 70(5) of the Income Tax Act, and if the shares were in a holding company, matters may be further complicated.
Legal Notes: Remember to Sign
The accuracy and completeness of corporate records is important but could be overridden by extenuating circumstances. An examination of the case MacDonald v. Master Cartage Inc. [49 B.L.R. (2d) 146], in which poor record keeping put into question the shareholder status of a former employee.
Double Click: Cut the Cables
Wireless technology is allowing anyone, anywhere, to access the Internet through cellular phones and personal digital assistants.
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