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William J. Fowlis, CA, TEP

William J. Fowlis, CA, TEP

Partner
Calgary

403.298.2413
wfowlis@millerthomson.com

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Publications


Displaying 1 - 20 of 20
March 21, 2013
National
Federal Budget Review 2013 More
November 2012
Beneficial Ownership Test For Tax Treaty Benefit Entitlement, Tax Notes
June 2012
U.S. Tax and Filing Obligations for Canadians*, Tax Notes
March 29, 2012
National
Federal Budget Review More
June 2011
2011 Federal Budget - Focus on Anti-Avoidance Rules, Tax Notes
July 9, 2010
Tax Alert: Canadian Tax Refunds for U.S. Limited Liability Companies, Tax Alert

March 2010
International Tax: Corporate Residency - A New Approach to the Application of Central Management and Control, Tax Notes
November 17, 2009
Tax Alert: Amendments to Alberta Professional Corporations Legislation to Permit Ownership of Shares by Nonprofessionals, Tax Alert

May 2008
The Reversionary Trust Rule Contained in the Income Tax Act (Canada) - Operation of the Rule and Guidance Provided by Recent Jurisprudence, Wealth Matters
Spring 2006
Regulation 105 and Related Cross-Border Withholding Tax Issues, Tax Notes
Spring 2005
Health and Welfare Trusts, Tax Notes
January 27, 2005
Toronto
Recent Tax, Corporate and Trust Developments More
January 20, 2005
Toronto
Legal Tax And Practical Issues Involved With Using A Trust To Carry On Business More
Summer 2004
New Draft Income Tax Legislation Respecting Non-Competition Covenants and Other Restrictive Covenants, Tax Notes
March 26, 2004
Toronto
Department of Finance Draft Proposals Regarding The Deductibility of Interest and Other Expenses More
March 16, 2004
Toronto
Understanding and Implementing "Alberta Advantage" Tax and Estate Planning More
September 25, 2003
Toronto
Did You Know..."In-Trust Accounts" More
Summer 2001
Third Party Civil Penalties - The First Interpretive Views from the Canada Customs and Revenue Agency ("CCRA"), Tax Notes
Fall 2000
General Description of the Taxpayer Migration Rules, Tax Notes
Spring 2000
Separate Capital Cost Allowance Class Election For Manufacturing and Processing Equipment, Tax Notes
Displaying 1 - 20 of 20