TABLE OF CONTENTS | JUNE 2000
Cover photo by:
Tony Fouhse
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Change Management
EXACT 2000's technical sessions will help you manage the inevitable changes that are reshaping our profession.
By Judith Walker
Due Process
This year's ethics quiz includes a breakdown of the discipline process
By Stephen Spector, FCGA
Senior Security
(summary)
CGAs could find a niche market in value-added services for their elderly clients.
By Tamar Satov
Hack Attack
Like large corporations, individuals and small-business owners can protect their computer files from unwanted access with Internet firewalls.
By Stephen Spector, FCGA, and Derek Yee, CGA
The World at His Feet
Drawing from a wealth of experience, Guy Cloutier, CGA, suggests ways to make our dreams come true.
By Sandra Duchesne
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Perspective : The Power of Alliances
News from CGA-Canada
CGA speaks on money laundering; e-commerce in the Asia-Pacific.
CyberGuide
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Tax Forum: Wide Open
An award for damages after being fired may be taxable income. The case Suzanne Jolivet (appellant) v. Her Majesty the Queen (respondent) [98-1176(IT)I] is examined.
Standards: A Global Concern
CGA-Canada's comments on the IASC discussion paper Business Reporting on the Internet and suggestions for future action.
Double Click: Special Delivery
Application service providers offer a promising alternative to buying software. But are they suitable for your business? A look at new and developing technology in delivering software, some of its benefits and potential drawbacks.
Tax Strategy: No Tax Payable!
A few points to consider in order to maximize the effect of the principal residence exemption, the last real "tax shelter" available to everyone, including what qualifies a property, vacant land and use of a residence. Sample calculations are included.
Legal Notes: Corporate Fallout
Corporate directors must act in the firm's best interests even if it means breaking a shareholders' agreement. What happens when shareholders breach the shareholders' agreement through their actions as directors? The case Alder v. Dobie [1999 46 BLR (2d) 3] is analysed.
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