IRS Announces New Delinquent Filing Compliance Procedures for U.S. Citizens Living in Canada and Abroad

A Welcome and Timely Initiative! On June 26, 2012, the IRS announced new filing compliance procedures for those U.S. persons (U.S. citizens, Green Card holders and resident aliens) living in Canada who have been delinquent in filing their U.S. income tax returns or the Report of Foreign Bank and Financial Accounts (“FBAR”). These catch-up tax…

Substance Abuse in the Workplace

Being faced with an employee who has, or is suspected of having a substance abuse problem is one of the most delicate situations that an employer can encounter. Suspicions can arise from the employee’s odd or erratic behavior, a change in the employee’s performance or by the employee’s physical demeanor. However, substance abuse can be…

2012 Ontario Budget

Here is the Ontario Budget Commentary, which highlights measures contained in the Ontario Budget tabled on March 27, 2012. The firm will provide additional information on request and will be pleased to discuss with recipients the possible effects of these measures on their particular situation. Please note that this version of the budget is only…

2012 Quebec Budget

Here is the Quebec Budget Commentary, which highlights measures contained in the Quebec Budget tabled on March 20, 2012. The firm will provide additional information on request and will be pleased to discuss with recipients the possible effects of these measures on their particular situation. Download the PDF now.