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Welcome to the Summer Edition of CRA Magazine. In this issue Arun (Ernie) Nagratha and Todd Trowbridge look at the problems taxpayers may face when they do nothing or incorrectly file their departure year tax returns. We also provide the results of two surveys conducted by Mercer Human Resource Consulting – the Cost of Living Abroad and the Worldwide Quality of Living Survey.

In our opinion, these surveys provide expatriates with useful comparative information which can influence their decision to relocate to a particular country or region.

Dwarka Lakhan examines the much widely debated question: how frequently should you rebalance your portfolio and also looks at the dynamics of choosing an asset mix that fits your unique risk profile.

Jack Bergmans, a photo-journalist, provides us with an eclectic view of British Columbia – all in pictures. And Nagratha and Trowbridge review issues pertinent to expatriates arising out of the last Federal Budget.

We remain committed to bringing Canadians living abroad and those who are planning to relocate the highest quality news, views and developments that may have a direct impact on their lives and well-being – all at the click of a mouse. We would like to thank you for your ongoing support and feed back, without this magazine would not be possible.

We sincerely hope that you enjoy this issue of the CRA magazine. Should you wish to Contact us please send an email to info@cramagazine.com.

Have a safe and enjoyable summer.

Dax Sukhraj
Publisher

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