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Locked up with the budget

Article Abstract:

The Canadian government holds special 'secured budget briefings' every federal budget day for the press, tax practitioners, and select public officials. The three-and-a-half hour meetings enable accountants and businessmen to know what information the country's finance minister has to disclose for the general public. The participants are not allowed to communicate with the outside once the session has started due to the confidential nature of the meetings.

Author: Hamilton, Dwight
Publisher: The Canadian Institute of Chartered Accountants
Publication Name: CA Magazine
Subject: Business
ISSN: 0317-6878
Year: 1998
Public Finance Activities, Public Finance-Total Govt, Canada, Economic policy, Public finance, Fiscal policy

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Swimming in silver and gold

Article Abstract:

Chartered accountant Michael Carnegie's interest in swimming began when his parents set up a pool in their backyard when he was six years old. He sustains his advantage by doing weights three times weekly and performing a water workout three to four times a week. Carnegie is a member of the Dalewood Masters Swim Club. His achievements include four gold and two silver medals in the 30-34 age category at the 1998 Canadian Masters Swimming Champion.

Author: Hamilton, Dwight
Publisher: The Canadian Institute of Chartered Accountants
Publication Name: CA Magazine
Subject: Business
ISSN: 0317-6878
Year: 1998
Fitness and Recreational Sports Centers, Membership sports & recreation clubs, Swimming Clubs, Practice, Accountants, Swimmers, Carnegie, Michael

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A heavy price to pay

Article Abstract:

After a court case it is suggested that the pharmaceutical firm Smith Kline Beecham will be careful over transfer pricing in the future. Research shows that transfer pricing is the main concern for multinational firms in the area of taxation legislation.

Author: Hamilton, Dwight
Publisher: The Canadian Institute of Chartered Accountants
Publication Name: CA Magazine
Subject: Business
ISSN: 0317-6878
Year: 2000
Economic aspects, Laws, regulations and rules, Pharmaceutical industry, Taxation, Transfer pricing, Smith-Kline Beecham

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