Torys LLP

March 31 2005

torys-wtax03.gif Suite 3000,

PO Box 270, Toronto-Dominion Centre

Toronto

Canada M5K 1N2

Tel: +1 416 865 0040

Fax: +1 416 865 7380

Internet: www.torys.com

237 Park Avenue

New York, NY, 10017

Tel: +1 212 880 6000

Fax: +1 212 682 0200

Contacts:

James W Welkoff, partner, Toronto

Gary Gartner, partner, New York

Firm profile:

Torys LLP is a Canada-US business law firm with 350 lawyers in Toronto and New York. The firm acts for many Canadian and international businesses, financial institutions, investment dealers and investment funds. Our tax lawyers provide advice on mergers and acquisitions, public and private financings and corporate reorganizations, as well as the structuring of international investment coming from or into Canada or the US, and Canada-US cross border transactions. They also represent clients in disputes with tax authorities, and deal with trust, estate and personal tax planning in both domestic and international contexts.

Topics

Feature Special Focus Sponsored ITR Magazine April 2005

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