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	<title>GrossmanCGA - How can I help?Advisors&#8217; guides | GrossmanCGA &#8211; How can I help?</title>
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	<link>http://grossmancga.com/site</link>
	<description>Independent advice in your best interest</description>
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		<title>Are You Running a Personal Services Business?</title>
		<link>http://grossmancga.com/site/2012/02/05/running-personal-services-business/</link>
		<comments>http://grossmancga.com/site/2012/02/05/running-personal-services-business/#comments</comments>
		<pubDate>Sun, 05 Feb 2012 06:11:59 +0000</pubDate>
		<dc:creator>Eric Grossman, CGA</dc:creator>
				<category><![CDATA[Advisors' guides]]></category>
		<category><![CDATA[business]]></category>
		<category><![CDATA[CRA]]></category>
		<category><![CDATA[income tax]]></category>
		<category><![CDATA[personal]]></category>
		<category><![CDATA[services]]></category>

		<guid isPermaLink="false">http://grossmancga.com/site/?p=1981</guid>
		<description><![CDATA[by Harold J. Feder of BrazeauSeller LLP Before anyone&#8217;s mind starts to wander, the term &#8220;Personal Services Business&#8221; is simply a term defined under theIncome Tax Act Canada. Without going into the technical details of the definition, it essentially means a business carried on by a corporation where the services performed by the corporation are provided...]]></description>
		<wfw:commentRss>http://grossmancga.com/site/2012/02/05/running-personal-services-business/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Say nothing without your tax advisor present</title>
		<link>http://grossmancga.com/site/2012/01/30/say-nothing-without-your-tax-advisor-present/</link>
		<comments>http://grossmancga.com/site/2012/01/30/say-nothing-without-your-tax-advisor-present/#comments</comments>
		<pubDate>Tue, 31 Jan 2012 00:17:30 +0000</pubDate>
		<dc:creator>Eric Grossman, CGA</dc:creator>
				<category><![CDATA[Advisors' guides]]></category>
		<category><![CDATA[audit]]></category>
		<category><![CDATA[CRA]]></category>
		<category><![CDATA[income]]></category>
		<category><![CDATA[lawyer]]></category>
		<category><![CDATA[tax]]></category>

		<guid isPermaLink="false">http://grossmancga.com/site/?p=2029</guid>
		<description><![CDATA[by Marc Weisman &#38; Alison Ronson of Torkin Manes LLP Viewers of detective dramas know that accused persons refuse to speak without their lawyer present. A visit from a Canada Revenue Agency (&#8220;CRA&#8221;) auditor may not be quite as dramatic but the consequences can be drastic. Let&#8217;s create our own fictional case to see why. Imagine...]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Wanted: MFDA and IIROC member assets</title>
		<link>http://grossmancga.com/site/2012/01/29/wanted-mfda-iiroc-member-assets/</link>
		<comments>http://grossmancga.com/site/2012/01/29/wanted-mfda-iiroc-member-assets/#comments</comments>
		<pubDate>Mon, 30 Jan 2012 00:11:37 +0000</pubDate>
		<dc:creator>Eric Grossman, CGA</dc:creator>
				<category><![CDATA[Advisors' guides]]></category>
		<category><![CDATA[Canadian Commercial Lenders]]></category>
		<category><![CDATA[Canadian Securities]]></category>
		<category><![CDATA[asset]]></category>
		<category><![CDATA[dealer]]></category>
		<category><![CDATA[IIROC]]></category>
		<category><![CDATA[MFDA]]></category>

		<guid isPermaLink="false">http://grossmancga.com/site/?p=2024</guid>
		<description><![CDATA[One of my clients is paying top dollar for the assets of MFDA and IIROC member firms. Please contact me directly with referrals. Successful sales will be rewarded with a generous contribution to your favorite charity. Eric Grossman, CGA Email: eric.grossman@grossmancga.com Tel: 647.333.7229 LinkedIn profile: http://ca.linkedin.com/in/ericgrossmancga Do your or a client need capital or debt? See: Available: Funds Join...]]></description>
		<wfw:commentRss>http://grossmancga.com/site/2012/01/29/wanted-mfda-iiroc-member-assets/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Beneficial Ownership Reports to Be Filed with the SEC by February 14</title>
		<link>http://grossmancga.com/site/2012/01/16/beneficial-ownership-reports-be-filed-sec-by-february/</link>
		<comments>http://grossmancga.com/site/2012/01/16/beneficial-ownership-reports-be-filed-sec-by-february/#comments</comments>
		<pubDate>Mon, 16 Jan 2012 18:42:02 +0000</pubDate>
		<dc:creator>Eric Grossman, CGA</dc:creator>
				<category><![CDATA[Advisors' guides]]></category>
		<category><![CDATA[Canadian Securities]]></category>
		<category><![CDATA[investor]]></category>
		<category><![CDATA[SEC]]></category>
		<category><![CDATA[securities]]></category>

		<guid isPermaLink="false">http://grossmancga.com/site/?p=2011</guid>
		<description><![CDATA[by Leslie McCallum of Torys LLP Investors that beneficially own more than 5% of a class of voting equity securities of an SEC-registered issuer may need to file a report with the SEC by February 14, 2012. This annual reporting deadline applies in certain circumstances to regulated institutional investors, passive investors and other categories of investors...]]></description>
		<wfw:commentRss>http://grossmancga.com/site/2012/01/16/beneficial-ownership-reports-be-filed-sec-by-february/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>B.C. allows personal real estate corporations</title>
		<link>http://grossmancga.com/site/2012/01/15/bc-allows-personal-real-estate-corporations/</link>
		<comments>http://grossmancga.com/site/2012/01/15/bc-allows-personal-real-estate-corporations/#comments</comments>
		<pubDate>Sun, 15 Jan 2012 19:04:06 +0000</pubDate>
		<dc:creator>Eric Grossman, CGA</dc:creator>
				<category><![CDATA[Advisors' guides]]></category>
		<category><![CDATA[Real estate]]></category>

		<guid isPermaLink="false">http://grossmancga.com/site/?p=2009</guid>
		<description><![CDATA[By Daniel L. Kiselbach and Cheryl Teron of Miller Thompson LLP British Columbia is the first Canadian province to allow individual real estate licencees to form personal real estate corporations (PREC). Under the Real Estate Services Act and the Real Estate Services Regulation, Realtors can take advantage of the benefits of incorporation in a manner...]]></description>
		<wfw:commentRss>http://grossmancga.com/site/2012/01/15/bc-allows-personal-real-estate-corporations/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>GrossmanCGA.com praised in print</title>
		<link>http://grossmancga.com/site/2012/01/06/grossmancgacom-praised-print/</link>
		<comments>http://grossmancga.com/site/2012/01/06/grossmancgacom-praised-print/#comments</comments>
		<pubDate>Sat, 07 Jan 2012 02:30:05 +0000</pubDate>
		<dc:creator>Eric Grossman, CGA</dc:creator>
				<category><![CDATA[Advisors' guides]]></category>
		<category><![CDATA[Canadian Securities]]></category>
		<category><![CDATA[blog]]></category>
		<category><![CDATA[CGA]]></category>
		<category><![CDATA[Ontario]]></category>

		<guid isPermaLink="false">http://grossmancga.com/site/?p=1989</guid>
		<description><![CDATA[I am grateful to Greg Barber of Rotman Information Solutions for his kind words in the January/February 2012 issue of CGA Ontario&#8217;s Statements magazine, found here: http://grossmancga.com/site/download/Statements,%20Jan-Feb%202012%20-%20Net%20Assets.pdf And please do take advantage of the Rotman Information Solutions research services for CGAs which are described in the ad in the middle of the column. This is...]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Executors and Tax Returns:  Rosenberg Estate v. Canada (National Revenue)</title>
		<link>http://grossmancga.com/site/2012/01/06/executors-tax-returns-rosenberg-estate-v-canada-national-revenue/</link>
		<comments>http://grossmancga.com/site/2012/01/06/executors-tax-returns-rosenberg-estate-v-canada-national-revenue/#comments</comments>
		<pubDate>Sat, 07 Jan 2012 01:40:20 +0000</pubDate>
		<dc:creator>Eric Grossman, CGA</dc:creator>
				<category><![CDATA[Advisors' guides]]></category>
		<category><![CDATA[court]]></category>
		<category><![CDATA[CRA]]></category>
		<category><![CDATA[estate]]></category>
		<category><![CDATA[filing]]></category>
		<category><![CDATA[return]]></category>
		<category><![CDATA[terminal]]></category>

		<guid isPermaLink="false">http://grossmancga.com/site/?p=1985</guid>
		<description><![CDATA[by Marc Weisman of Torkin Manes LLP As part of my tax and estates practice, I frequently advise executors on tax and estates matters. The recent decision of the Federal Court of Canada in Rosenberg Estate v. Canada (National Revenue) 2011 DTC 5075 highlights the importance of ﬁling ﬁnal tax returns on time to avoid penalties to the estate. This was not a simple estate....]]></description>
		<wfw:commentRss>http://grossmancga.com/site/2012/01/06/executors-tax-returns-rosenberg-estate-v-canada-national-revenue/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
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		<title>Payroll Withholding Taxes – A notice of assessment is not  required for the CRA to enforce collection on unremitted  payroll withholding taxes</title>
		<link>http://grossmancga.com/site/2012/01/06/payroll-withholding-taxes-notice-of-assessment-not-required-for-cra-enforce-collection-on-unremitted-payroll-withholding-taxes/</link>
		<comments>http://grossmancga.com/site/2012/01/06/payroll-withholding-taxes-notice-of-assessment-not-required-for-cra-enforce-collection-on-unremitted-payroll-withholding-taxes/#comments</comments>
		<pubDate>Sat, 07 Jan 2012 01:35:03 +0000</pubDate>
		<dc:creator>Eric Grossman, CGA</dc:creator>
				<category><![CDATA[Advisors' guides]]></category>
		<category><![CDATA[assessment]]></category>
		<category><![CDATA[court]]></category>
		<category><![CDATA[CRA]]></category>
		<category><![CDATA[director]]></category>
		<category><![CDATA[liability]]></category>
		<category><![CDATA[payroll]]></category>
		<category><![CDATA[tax]]></category>

		<guid isPermaLink="false">http://grossmancga.com/site/?p=1984</guid>
		<description><![CDATA[by Marc Weisman of Torkin Manes LLP In the last two or three years, the Canada Revenue Agency (“CRA”) has been aggressive in its pursuit of corporate taxpayers and their directors for unremitted payroll withholding taxes and goods and services taxes. As part of our tax practice, we have acted for more than 200 corporate and individual taxpayers in these situations, so we take careful...]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Asset Acquisitions In Ontario: Buying Liability In Bulk</title>
		<link>http://grossmancga.com/site/2011/12/16/asset-acquisitions-ontario-buying-liability-bulk/</link>
		<comments>http://grossmancga.com/site/2011/12/16/asset-acquisitions-ontario-buying-liability-bulk/#comments</comments>
		<pubDate>Fri, 16 Dec 2011 06:37:06 +0000</pubDate>
		<dc:creator>Eric Grossman, CGA</dc:creator>
				<category><![CDATA[Advisors' guides]]></category>
		<category><![CDATA[Bankruptcy and insolvency rules]]></category>
		<category><![CDATA[Canadian Commercial Lenders]]></category>
		<category><![CDATA[Canadian Securities]]></category>
		<category><![CDATA[assets]]></category>
		<category><![CDATA[bulk]]></category>
		<category><![CDATA[Ontario]]></category>
		<category><![CDATA[purchaser]]></category>
		<category><![CDATA[sale]]></category>

		<guid isPermaLink="false">http://grossmancga.com/site/?p=1976</guid>
		<description><![CDATA[by Peter Moffatt of Gardiner Roberts LLP Ontario&#8217;s Bulk Sales Act poses a challenge to investors who want to acquire an Ontario business. An investor who is considering the acquisition of a business based in Ontario, Canada, and the attorneys who are advising such an investor, need to be aware of the application of Ontario&#8217;s Bulk Sales...]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Investing In Saskatchewan Farm Land</title>
		<link>http://grossmancga.com/site/2011/12/15/investing-saskatchewan-farm-land/</link>
		<comments>http://grossmancga.com/site/2011/12/15/investing-saskatchewan-farm-land/#comments</comments>
		<pubDate>Fri, 16 Dec 2011 01:35:22 +0000</pubDate>
		<dc:creator>Eric Grossman, CGA</dc:creator>
				<category><![CDATA[Advisors' guides]]></category>
		<category><![CDATA[Canadian Commercial Lenders]]></category>
		<category><![CDATA[Canadian Securities]]></category>
		<category><![CDATA[Economics]]></category>
		<category><![CDATA[For sale]]></category>
		<category><![CDATA[Real estate]]></category>
		<category><![CDATA[land]]></category>
		<category><![CDATA[nonresident]]></category>
		<category><![CDATA[Saskatchewan]]></category>

		<guid isPermaLink="false">http://grossmancga.com/site/?p=1971</guid>
		<description><![CDATA[by Robert Kasian of MacPherson Leslie &#38; Tyerman LLP &#8220;If you care at all about the future of the world&#8217;s food supply, you care – whether you know it or not – about Saskatchewan.&#8221; (Andrew Ross Sorkin, Columnist – The New York Times, October 11, 2010) Saskatchewan has received a lot of attention in the world...]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>The Power of &#8220;Why&#8221;</title>
		<link>http://grossmancga.com/site/2011/12/06/power-of-why/</link>
		<comments>http://grossmancga.com/site/2011/12/06/power-of-why/#comments</comments>
		<pubDate>Tue, 06 Dec 2011 22:51:45 +0000</pubDate>
		<dc:creator>Eric Grossman, CGA</dc:creator>
				<category><![CDATA[Advisors' guides]]></category>
		<category><![CDATA[Canadian Commercial Lenders]]></category>
		<category><![CDATA[Canadian Securities]]></category>
		<category><![CDATA[employee]]></category>
		<category><![CDATA[guide]]></category>
		<category><![CDATA[motivation]]></category>

		<guid isPermaLink="false">http://grossmancga.com/site/?p=1969</guid>
		<description><![CDATA[By Harvey Mackay Whether you&#8217;re managing a team of employees or you&#8217;re on your own, remember that although what you do and how you do it are important, it&#8217;s the &#8220;why&#8221; that provides real motivation to succeed. An experiment conducted by the University of Pennsylvania&#8217;s Wharton School of Business demonstrates the power of &#8220;why.&#8221;  At...]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>The E-mail’s The Thing</title>
		<link>http://grossmancga.com/site/2011/12/01/emails-thing/</link>
		<comments>http://grossmancga.com/site/2011/12/01/emails-thing/#comments</comments>
		<pubDate>Thu, 01 Dec 2011 22:31:53 +0000</pubDate>
		<dc:creator>Eric Grossman, CGA</dc:creator>
				<category><![CDATA[Advisors' guides]]></category>
		<category><![CDATA[Canadian Securities]]></category>
		<category><![CDATA[agreement]]></category>
		<category><![CDATA[contract]]></category>
		<category><![CDATA[email]]></category>
		<category><![CDATA[enforceable]]></category>
		<category><![CDATA[verbal]]></category>

		<guid isPermaLink="false">http://grossmancga.com/site/?p=1966</guid>
		<description><![CDATA[by Russell G. Benson of McCarthy Tétrault LLP You know the situation. You have been communicating back and forth by e-mail with the other party and somewhere along the way it occurs to you, &#8220;Do we have an agreement here, or have we just been talking?&#8221; Your next call is to your lawyer. In Nicholas Prestige Homes...]]></description>
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		<slash:comments>0</slash:comments>
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		<item>
		<title>Longer Notice Periods For Junior Employees?</title>
		<link>http://grossmancga.com/site/2011/12/01/longer-notice-periods-for-junior-employees/</link>
		<comments>http://grossmancga.com/site/2011/12/01/longer-notice-periods-for-junior-employees/#comments</comments>
		<pubDate>Thu, 01 Dec 2011 16:35:09 +0000</pubDate>
		<dc:creator>Eric Grossman, CGA</dc:creator>
				<category><![CDATA[Advisors' guides]]></category>
		<category><![CDATA[common law]]></category>
		<category><![CDATA[employee]]></category>
		<category><![CDATA[entitlement]]></category>
		<category><![CDATA[notice]]></category>
		<category><![CDATA[termination]]></category>

		<guid isPermaLink="false">http://grossmancga.com/site/?p=1961</guid>
		<description><![CDATA[By Paul Miller of Boughton Law Corporation [Ed. note: Although a British Columbia case, it evidences how variable are common law entitlements in Canada.] Employers seeking advice about what notice period or pay in lieu of notice should be given to an employee who is not being dismissed for cause are often told by their...]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Buckingham v. Canada – A New Standard for Due Diligence in Director’s Liability Tax Cases?</title>
		<link>http://grossmancga.com/site/2011/11/19/buckingham-v-canada-standard-for-due-diligence-directors-liability-tax-cases/</link>
		<comments>http://grossmancga.com/site/2011/11/19/buckingham-v-canada-standard-for-due-diligence-directors-liability-tax-cases/#comments</comments>
		<pubDate>Sun, 20 Nov 2011 02:27:49 +0000</pubDate>
		<dc:creator>Eric Grossman, CGA</dc:creator>
				<category><![CDATA[Advisors' guides]]></category>
		<category><![CDATA[Canada]]></category>
		<category><![CDATA[corporation]]></category>
		<category><![CDATA[CRA]]></category>
		<category><![CDATA[debt]]></category>
		<category><![CDATA[director]]></category>
		<category><![CDATA[liability]]></category>

		<guid isPermaLink="false">http://grossmancga.com/site/?p=1959</guid>
		<description><![CDATA[by Stevan Novoselac &#38; John Sorensen In our article, “The CRA is not a Bank &#8211; Director&#8217;s Liability in an Age of Economic Uncertainty”,1 we strongly warned corporate directors to make sure that source deductions, GST/HST, employee EI premiums and employee CPP contributions are remitted to the Crown and not used as operating funds, regardless of whether...]]></description>
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		<slash:comments>0</slash:comments>
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		<item>
		<title>How CPA Firms Make Money in Turbulent Times</title>
		<link>http://grossmancga.com/site/2011/11/19/how-cpa-firms-make-money-turbulent-times/</link>
		<comments>http://grossmancga.com/site/2011/11/19/how-cpa-firms-make-money-turbulent-times/#comments</comments>
		<pubDate>Sun, 20 Nov 2011 02:12:54 +0000</pubDate>
		<dc:creator>Eric Grossman, CGA</dc:creator>
				<category><![CDATA[Advisors' guides]]></category>
		<category><![CDATA[accountant]]></category>
		<category><![CDATA[guides]]></category>
		<category><![CDATA[profit]]></category>

		<guid isPermaLink="false">http://grossmancga.com/site/?p=1954</guid>
		<description><![CDATA[by Gary Adamson of Adamson Advisory The universal measure of profitability in accounting firms is average income per partner. Another universal tool is the annual Rosenberg National MAP Survey. It’s a must-have for running your firm. In the latest survey, Rosenberg identifies his “elite” firms, which are the 54 that had income per partner of...]]></description>
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