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	<title>GrossmanCGA - 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>Beware Of The US &#8220;Snowbird Visa TAX BOMB!&#8221;</title>
		<link>http://grossmancga.com/site/2013/05/21/beware-of-the-us-snowbird-visa-tax-bomb/</link>
		<comments>http://grossmancga.com/site/2013/05/21/beware-of-the-us-snowbird-visa-tax-bomb/#comments</comments>
		<pubDate>Tue, 21 May 2013 19:38:59 +0000</pubDate>
		<dc:creator>Eric Grossman, CGA</dc:creator>
				<category><![CDATA[Advisors' guides]]></category>
		<category><![CDATA[CRA]]></category>
		<category><![CDATA[income tax]]></category>
		<category><![CDATA[IRS]]></category>
		<category><![CDATA[U.S.]]></category>

		<guid isPermaLink="false">http://grossmancga.com/site/?p=2589</guid>
		<description><![CDATA[by Roy Berg of Moodys LLP The current immigration bill pending before the US Congress contains provisions that will make it easier for Canadians and retirees to obtain non-immigrant status in the US. If the bill becomes law, these people will be able to obtain a &#8220;Snowbird Visa,&#8221; which will entitle the visa holder to...]]></description>
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		<slash:comments>0</slash:comments>
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		<item>
		<title>Video: Share Purchase Agreements and Cross-Border Tax</title>
		<link>http://grossmancga.com/site/2013/05/21/video-share-purchase-agreements-and-cross-border-tax/</link>
		<comments>http://grossmancga.com/site/2013/05/21/video-share-purchase-agreements-and-cross-border-tax/#comments</comments>
		<pubDate>Tue, 21 May 2013 18:54:40 +0000</pubDate>
		<dc:creator>Eric Grossman, CGA</dc:creator>
				<category><![CDATA[Advisors' guides]]></category>
		<category><![CDATA[income tax]]></category>
		<category><![CDATA[M & A]]></category>

		<guid isPermaLink="false">http://grossmancga.com/site/?p=2576</guid>
		<description><![CDATA[by Andrew Reback of Cassels Brock &#38; Blackwell LLP]]></description>
		<wfw:commentRss>http://grossmancga.com/site/2013/05/21/video-share-purchase-agreements-and-cross-border-tax/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Real Estate Development And Investment Companies Having Trouble Finding Shelter Under The CCAA</title>
		<link>http://grossmancga.com/site/2013/05/21/real-estate-development-and-investment-companies-having-trouble-finding-shelter-under-the-ccaa/</link>
		<comments>http://grossmancga.com/site/2013/05/21/real-estate-development-and-investment-companies-having-trouble-finding-shelter-under-the-ccaa/#comments</comments>
		<pubDate>Tue, 21 May 2013 18:23:13 +0000</pubDate>
		<dc:creator>Eric Grossman, CGA</dc:creator>
				<category><![CDATA[Bankruptcy and insolvency rules]]></category>
		<category><![CDATA[CCAA]]></category>
		<category><![CDATA[DIP]]></category>

		<guid isPermaLink="false">http://grossmancga.com/site/?p=2573</guid>
		<description><![CDATA[by Ian Aversa and James Desjardins of Aird &#38; Berlis LLP The Companies&#8217; Creditors Arrangement Act1 (the &#8220;CCAA&#8220;) is by far the most flexible Canadian law under which a corporation can restructure its business. When compared against the Bankruptcy and Insolvency Act2 (the &#8220;BIA&#8220;), the CCAA looks like a blank canvass and lends itself well to invention and...]]></description>
		<wfw:commentRss>http://grossmancga.com/site/2013/05/21/real-estate-development-and-investment-companies-having-trouble-finding-shelter-under-the-ccaa/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>If Employees Are Telecommuting … Bucking The Yahoo! Trend</title>
		<link>http://grossmancga.com/site/2013/05/21/if-employees-are-telecommuting-%e2%80%a6-bucking-the-yahoo-trend/</link>
		<comments>http://grossmancga.com/site/2013/05/21/if-employees-are-telecommuting-%e2%80%a6-bucking-the-yahoo-trend/#comments</comments>
		<pubDate>Tue, 21 May 2013 17:56:25 +0000</pubDate>
		<dc:creator>Eric Grossman, CGA</dc:creator>
				<category><![CDATA[Advisors' guides]]></category>
		<category><![CDATA[employee]]></category>
		<category><![CDATA[employer]]></category>
		<category><![CDATA[telecommute]]></category>

		<guid isPermaLink="false">http://grossmancga.com/site/?p=2570</guid>
		<description><![CDATA[by Earl Phillips of McCarthy Tétrault LLP Telecommuting may be on the way out at Yahoo! but it is very much alive elsewhere. So if you have employees who are working from home, or if you are considering it, you should think through the employment issues. The first question is: Do you have a written agreement...]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>The Types of Employee Leaves of Absence in Ontario</title>
		<link>http://grossmancga.com/site/2013/05/21/the-types-of-employee-leaves-of-absence-in-ontario/</link>
		<comments>http://grossmancga.com/site/2013/05/21/the-types-of-employee-leaves-of-absence-in-ontario/#comments</comments>
		<pubDate>Tue, 21 May 2013 17:52:19 +0000</pubDate>
		<dc:creator>Eric Grossman, CGA</dc:creator>
				<category><![CDATA[Advisors' guides]]></category>
		<category><![CDATA[employee]]></category>
		<category><![CDATA[employer]]></category>
		<category><![CDATA[leave]]></category>
		<category><![CDATA[Ontario]]></category>

		<guid isPermaLink="false">http://grossmancga.com/site/?p=2561</guid>
		<description><![CDATA[by Christina J. Wallis of Dale &#38; Lessmann LLP The following chart provides information on the different types of leaves available to employees in Ontario under the Employment Standards Act, 2000: Type of Leave Section of Act Time Off Permitted &#160; Conditions for Eligibility PREGNANCY LEAVE ss. 46-47 ss. 51-53 Up to 17 weeks unpaid. Pregnant Full-time, part-time,...]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Final Complaints Regulations Published Plus New FCAC Guidance [for Canadian banks]</title>
		<link>http://grossmancga.com/site/2013/05/19/final-complaints-regulations-published-plus-new-fcac-guidance-for-canadian-banks/</link>
		<comments>http://grossmancga.com/site/2013/05/19/final-complaints-regulations-published-plus-new-fcac-guidance-for-canadian-banks/#comments</comments>
		<pubDate>Sun, 19 May 2013 04:43:00 +0000</pubDate>
		<dc:creator>Eric Grossman, CGA</dc:creator>
				<category><![CDATA[Canadian Commercial Lenders]]></category>
		<category><![CDATA[bank]]></category>
		<category><![CDATA[Canada]]></category>

		<guid isPermaLink="false">http://grossmancga.com/site/?p=2558</guid>
		<description><![CDATA[by Dawn Jetten and Bonny Murray of Blake, Cassels &#38; Graydon LLP Further to our July 2012 Blakes Bulletin: New Oversight for Banking Complaints, the final Complaints (Banks, Authorized Foreign Banks and External Complaints Bodies) Regulations (the final Regulations) were published in the Canada Gazette on April 10, 2013. The Financial Consumer Agency of Canada (FCAC) has also...]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>A Graceful Exit &#8211; Paying Credit Facilities In Connection With An M&amp;A Transaction</title>
		<link>http://grossmancga.com/site/2013/05/18/a-graceful-exit-paying-credit-facilities-in-connection-with-an-ma-transaction/</link>
		<comments>http://grossmancga.com/site/2013/05/18/a-graceful-exit-paying-credit-facilities-in-connection-with-an-ma-transaction/#comments</comments>
		<pubDate>Sun, 19 May 2013 00:50:41 +0000</pubDate>
		<dc:creator>Eric Grossman, CGA</dc:creator>
				<category><![CDATA[Advisors' guides]]></category>
		<category><![CDATA[Canadian Securities]]></category>
		<category><![CDATA[acquisition]]></category>
		<category><![CDATA[credit]]></category>
		<category><![CDATA[facility]]></category>
		<category><![CDATA[finance]]></category>
		<category><![CDATA[merger]]></category>

		<guid isPermaLink="false">http://grossmancga.com/site/?p=2555</guid>
		<description><![CDATA[by Ana Badour of McCarthy Tétrault LLP It is quite common that an existing credit facility has to be paid out in connection with the completion of an M&#38;A transaction, as a result of, for example, a new credit facility being put in place to finance the acquisition which replaces the purchaser&#8217;s existing credit facility,...]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Canada: International Aggressive Tax Avoidance And Tax Evasion</title>
		<link>http://grossmancga.com/site/2013/05/18/canada-international-aggressive-tax-avoidance-and-tax-evasion/</link>
		<comments>http://grossmancga.com/site/2013/05/18/canada-international-aggressive-tax-avoidance-and-tax-evasion/#comments</comments>
		<pubDate>Sun, 19 May 2013 00:35:57 +0000</pubDate>
		<dc:creator>Eric Grossman, CGA</dc:creator>
				<category><![CDATA[Advisors' guides]]></category>
		<category><![CDATA[avoidance]]></category>
		<category><![CDATA[CRA]]></category>
		<category><![CDATA[evasion]]></category>
		<category><![CDATA[offshore]]></category>
		<category><![CDATA[tax]]></category>

		<guid isPermaLink="false">http://grossmancga.com/site/?p=2553</guid>
		<description><![CDATA[by Gabrielle M.R. Richards of McCarthy Tétrault LLP Canada&#8217;s 2013 federal budget (Budget 2013) released on March 21, 2013 introduces a number of measures to strengthen the ability of the Canada Revenue Agency (CRA) to address international aggressive tax avoidance and to combat international tax evasion so as to maintain and protect Canada&#8217;s tax base....]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IRS Says Hundreds Of Thousands Of US Citizens Are Not Reporting Canadian Trusts</title>
		<link>http://grossmancga.com/site/2013/05/18/irs-says-hundreds-of-thousands-of-us-citizens-are-not-reporting-canadian-trusts/</link>
		<comments>http://grossmancga.com/site/2013/05/18/irs-says-hundreds-of-thousands-of-us-citizens-are-not-reporting-canadian-trusts/#comments</comments>
		<pubDate>Sun, 19 May 2013 00:26:17 +0000</pubDate>
		<dc:creator>Eric Grossman, CGA</dc:creator>
				<category><![CDATA[Advisors' guides]]></category>
		<category><![CDATA[income]]></category>
		<category><![CDATA[IRS]]></category>
		<category><![CDATA[RRSP]]></category>
		<category><![CDATA[tax]]></category>
		<category><![CDATA[TFSA]]></category>

		<guid isPermaLink="false">http://grossmancga.com/site/?p=2550</guid>
		<description><![CDATA[by Roy Berg and Lisa Handfield of Moodys LLP This week [May 6, 2013] the IRS released statistics on the number of returns it received in 2010 from US citizens with foreign trusts. The results are startling (you may find the report by clicking here). In all of Canada only 324 returns were filed that report...]]></description>
		<wfw:commentRss>http://grossmancga.com/site/2013/05/18/irs-says-hundreds-of-thousands-of-us-citizens-are-not-reporting-canadian-trusts/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Who Owns Your Social Media Account And Connections?</title>
		<link>http://grossmancga.com/site/2013/05/18/who-owns-your-social-media-account-and-connections/</link>
		<comments>http://grossmancga.com/site/2013/05/18/who-owns-your-social-media-account-and-connections/#comments</comments>
		<pubDate>Sun, 19 May 2013 00:16:01 +0000</pubDate>
		<dc:creator>Eric Grossman, CGA</dc:creator>
				<category><![CDATA[Advisors' guides]]></category>
		<category><![CDATA[Miscellaneous]]></category>
		<category><![CDATA[employee]]></category>
		<category><![CDATA[employer]]></category>
		<category><![CDATA[linkedin]]></category>
		<category><![CDATA[social media]]></category>
		<category><![CDATA[twitter]]></category>

		<guid isPermaLink="false">http://grossmancga.com/site/?p=2548</guid>
		<description><![CDATA[by Jennifer L. Parent of McLane, Graf, Raulerson, &#38; Middleton, Professional Association Corporate tweeters or bloggers – employees who post promotional and often entertaining commentary on behalf of their employers’ businesses – add much of their own personal brand – their voice, their opinions, their snarky remarks – to the information they are disseminating on the...]]></description>
		<wfw:commentRss>http://grossmancga.com/site/2013/05/18/who-owns-your-social-media-account-and-connections/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>R. v. N.S. &#8211; Redux [on wearing the niqab in Court]</title>
		<link>http://grossmancga.com/site/2013/05/18/r-v-n-s-redux-on-wearing-the-niqab-in-court/</link>
		<comments>http://grossmancga.com/site/2013/05/18/r-v-n-s-redux-on-wearing-the-niqab-in-court/#comments</comments>
		<pubDate>Sun, 19 May 2013 00:07:34 +0000</pubDate>
		<dc:creator>Eric Grossman, CGA</dc:creator>
				<category><![CDATA[Miscellaneous]]></category>

		<guid isPermaLink="false">http://grossmancga.com/site/?p=2546</guid>
		<description><![CDATA[by Stephen Mulrain of Davis LLP In a turn of events that sheds some light on the slow process of modern justice, Judge Weisman of the Ontario Court of Justice revisited the question of whether a criminal complainant, known only as N.S., would be allowed to wear a niqab while giving testimony during a preliminary...]]></description>
		<wfw:commentRss>http://grossmancga.com/site/2013/05/18/r-v-n-s-redux-on-wearing-the-niqab-in-court/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Selected Tax Issues And Traps Associated With Estate Freezes</title>
		<link>http://grossmancga.com/site/2013/05/18/selected-tax-issues-and-traps-associated-with-estate-freezes/</link>
		<comments>http://grossmancga.com/site/2013/05/18/selected-tax-issues-and-traps-associated-with-estate-freezes/#comments</comments>
		<pubDate>Sat, 18 May 2013 23:44:56 +0000</pubDate>
		<dc:creator>Eric Grossman, CGA</dc:creator>
				<category><![CDATA[Advisors' guides]]></category>
		<category><![CDATA[estate]]></category>
		<category><![CDATA[freeze]]></category>
		<category><![CDATA[tax]]></category>

		<guid isPermaLink="false">http://grossmancga.com/site/?p=2542</guid>
		<description><![CDATA[by Michael Goldberg of Minden Gross LLP There are many potential issues and traps that tax practitioners need to navigate to successfully implement and maintain an estate freeze. This is the first article in a series in which I&#8217;ll discuss a number of these issues. In particular, I will discuss the following topics: Part I—benefit...]]></description>
		<wfw:commentRss>http://grossmancga.com/site/2013/05/18/selected-tax-issues-and-traps-associated-with-estate-freezes/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>WTO Appellate Body Rules Against Canada In Renewable Energy Case</title>
		<link>http://grossmancga.com/site/2013/05/18/wto-appellate-body-rules-against-canada-in-renewable-energy-case/</link>
		<comments>http://grossmancga.com/site/2013/05/18/wto-appellate-body-rules-against-canada-in-renewable-energy-case/#comments</comments>
		<pubDate>Sat, 18 May 2013 23:28:34 +0000</pubDate>
		<dc:creator>Eric Grossman, CGA</dc:creator>
				<category><![CDATA[Miscellaneous]]></category>
		<category><![CDATA[Ontario]]></category>
		<category><![CDATA[resources]]></category>
		<category><![CDATA[WTO]]></category>

		<guid isPermaLink="false">http://grossmancga.com/site/?p=2536</guid>
		<description><![CDATA[by Claudia Feldkamp, Peter E. Kirby, and Clifford Sosnow of Fasken Martineau DuMoulin LLP On May 6, 2013, the World Trade Organization&#8217;s (WTO) Appellate Body issued its decision affirming an earlier panel ruling that Canada had violated its national treatment obligations by offering green energy incentives that included domestic content requirements in Ontario that favoured...]]></description>
		<wfw:commentRss>http://grossmancga.com/site/2013/05/18/wto-appellate-body-rules-against-canada-in-renewable-energy-case/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Carrying On Business In Canada &#8211; An Overview Of The Canadian Legal And Business Landscape For Investing, Starting And Operating A Business In Canada</title>
		<link>http://grossmancga.com/site/2013/05/18/carrying-on-business-in-canada-an-overview-of-the-canadian-legal-and-business-landscape-for-investing-starting-and-operating-a-business-in-canada/</link>
		<comments>http://grossmancga.com/site/2013/05/18/carrying-on-business-in-canada-an-overview-of-the-canadian-legal-and-business-landscape-for-investing-starting-and-operating-a-business-in-canada/#comments</comments>
		<pubDate>Sat, 18 May 2013 23:20:57 +0000</pubDate>
		<dc:creator>Eric Grossman, CGA</dc:creator>
				<category><![CDATA[Advisors' guides]]></category>
		<category><![CDATA[Miscellaneous]]></category>

		<guid isPermaLink="false">http://grossmancga.com/site/?p=2533</guid>
		<description><![CDATA[by Heenan Blaikie LLP 1. PREFACE Carrying on Business in Canada is a general overview of, and introduction to, Canadian legislative and business considerations involving starting and operating a business, and investing in Canada. Carrying on Business in Canada was written by lawyers from Heenan Blaikie with significant experience and knowledge in the area of...]]></description>
		<wfw:commentRss>http://grossmancga.com/site/2013/05/18/carrying-on-business-in-canada-an-overview-of-the-canadian-legal-and-business-landscape-for-investing-starting-and-operating-a-business-in-canada/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Canada Creates Further Uncertainty For Investments By State-Owned Enterprises</title>
		<link>http://grossmancga.com/site/2013/05/18/canada-creates-further-uncertainty-for-investments-by-state-owned-enterprises/</link>
		<comments>http://grossmancga.com/site/2013/05/18/canada-creates-further-uncertainty-for-investments-by-state-owned-enterprises/#comments</comments>
		<pubDate>Sat, 18 May 2013 22:47:27 +0000</pubDate>
		<dc:creator>Eric Grossman, CGA</dc:creator>
				<category><![CDATA[Canadian Commercial Lenders]]></category>
		<category><![CDATA[Canadian Securities]]></category>
		<category><![CDATA[foreign]]></category>
		<category><![CDATA[investment]]></category>

		<guid isPermaLink="false">http://grossmancga.com/site/?p=2530</guid>
		<description><![CDATA[by Lawson Hunter, Susan M. Hutton, and Michael Kilby of Stikeman Elliott LLP On April 29, 2013, the Government of Canada tabled its budget implementation bill, the Economic Action Plan 2013 Act, which includes proposed amendments to the Investment Canada Act (ICA), particularly in relation to state-owned enterprises (SOEs). Given that the amendments are contained in the budget bill,...]]></description>
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		<slash:comments>0</slash:comments>
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