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The pages in this section contain various articles, papers, and comments that relate to a number of Canadian and international tax issues.

They represent the author’s views at the time of writing and are generally not meant for citation or reference.

Some portions contain additional resources prepared by others.  The links are provided for convenience only and do not represent an endorsement of the positions, quality or correctness of content, or analysis in the materials linked to.

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Income Tax – HST/GST – International Tax