2008 Articles

Pre-Immigration Planning for US Transfer Taxes: Dec-23-2008
Late-Filed Form 5471 Penalty: Nov-20-2008 — Canadian Tax Highlights, October 2008
Bailout Bill Burdens Brokers, Benefits Bicyclists: Oct-17-2008 — Article by Tim Sawers
Treaty Dispute Final Arbitration: Sep-09-2008
U.S. Enacts New Exit Tax on Expatriates: Jun-19-2008
US Supreme Court: File Timely Refund Claims: May-01-2008
Protocol Process and Basis Bump: Apr-28-2008 — This article, by Federal/International Tax Practice Group associate, Jessica S. Wiltse, was originally published in Canadian Tax Highlights, Volume 16, Number 4, April 2008.
US Regs on Artists' and Athletes' Compensation: Mar-20-2008
US Timely Filed Return Requirement Upheld: Mar-01-2008
US Regs on Artists' and Athletes' Compensation: Feb-01-2008