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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.
Our News Section also reports on recent developments in taxation of pension plans and other forms of income stemming from changes to the Canada-US protocol which was ratified in the fourth quarter of 2007.
In our investment features, Dwarka Lakhan discusses the problems of convergence for the European Union’s newest members and concludes that positive signs remain for these countries in spite of the risks associated with a slowing developed Europe and a stronger euro. He also reviews the risks of investing in the two Asian powerhouses – India and China. He sees India as continuing to surprise on the upside while the potential of a bubble is brewing in China.
The article “Managing Change amidst the Storm” discusses strategies that businesses must implement in dealing with change and uncertainty in the current environment.
I would like to thank our readers for their ongoing feedback which has made this e-magazine a tremendous success over the past three years. We sincerely hope that you enjoy this issue. Should you wish to Contact us please send an email to info@cramagazine.com.
Dax Sukhraj
Publisher
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