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  • Canada Customs and Revenue Agency (CCRA) recently released schedule 91, a supplementary schedule to the filing required of non-residents claiming treaty exemption from taxation in Canada. Canadian tax return filings are required within six months of year-end for years starting after 1998, where a non-resident is carrying on business in Canada or disposes of taxable Canadian property. Penalties will be imposed if the non-resident is found to be in non-compliance.
  • The UK’s decision to defer its restrictions on the use of mixers is a positive but not a definitive step. Industry should continue to lobby – just in case
  • Choose who's top in North America Fill in our questionnaire to make your opinion count as to who are really the best tax advisers
  • Following completion of this transaction, AMVESCAP will have funds under management of about £256 billion.
  • Nicholas Jordan, partner in the London corporate practice of international law firm Clifford Chance, has rejoined the litigation and dispute resolution practice to concentrate on tax litigation and insurance/regulatory disputes.
  • Sullivan & Cromwell partner Willard Taylor advised ING on US tax matters. ReliaStar sought tax advice from tax partner Jodi Schwartz of Wachtell, Lipton, Rosen & Katz.
  • The Davis Polk corporate team consisted of partners Charles Whitman III of the firm's New York office and Daniel Kelly Jr of the firm's Menlo Park office. Associates Ning Chiu, Judie Yu and Andrew Moffit in New York assisted. Partners William Weigel and Kathleen Ferrell, and associate Angelica Kwan provided tax advice.
  • In the first in a series profiling in-house tax professionals, Sharon Cunningham talks to Kriss Bush, CPA, as he reflects on his career at Cable & Wireless and looks forward to his future with leading investment bank Lehman Brothers
  • US insurers voice their anger over a perceived tax loophole used by some insurers to transfer risk offshore.
  • Stephen Curley has been elected presiding partner of Torys. He was previously a founding, and subsequently managing partner of Haythe & Curley, which last year merged with Toronto-based Tory, Tory, Deslauriers and Binnington to create Torys.