Cheryl M. Teron
Associée
Vancouver
604.643.1286
cteron@millerthomson.com
Biographie
Formation
- In-Depth Tax Course, Canadian Institute of Chartered Accountants, 1998
- LL.B., University of Victoria, 1994
- B.F.A., University of Windsor, 1986
Associations
- Member, Canadian Bar Association
- Member, Canadian Tax Foundation
- Member, International Fiscal Association
- Member and Presenter, Senior Tax Practitioners Study Group
Présentations
- HST - Are You Ready? Harmonized Sales Tax Implications for Charities & Not-For-Profits, Miller Thomson seminar, 2010
- Canadian Tax, Customs and Export Considerations, IE Canada Vancouver Chapter seminar: "Doing Business in Brazil", 2009
- Alter Ego and Joint Spousal/Partner Trusts - The Trust and Tax Issues, Miller Thomson Private Client Services Seminar, 2009
- ULC Problems and Solutions, Miller Thomson Tax seminar, 2009
Ouvrages Publiés
- Author and editor of chapter "Tax Deferred Plans", Miller Thomson on Estate Planning, Carswell, 2012
Publications
- PST Exemptions in British Columbia, Bulletin commerce international, douanes et fiscalité, 3 avril 2013
- Analyse du budget fédéral 2013, 2013
- B.C. allows personal real estate corporations, REM Online (Real Estate Magazine), 2012
- Summary of Proposed Anti-Deferral Rules for Corporate Partners and Partnerships, Business Law in Canada: Recent Developments, Été 2011
- Tax Alert: Canadian Tax Refunds for U.S. Limited Liability Companies, Alerte fiscale, 9 juillet 2010
- 2010-2011 British Columbia Budget Highlights, Alerte fiscale, July 2010
Secteur d'expertise
Principaux domaines de pratiques
Spécialités
- Divulgation fiscale pour les offres de titres
- Actions accréditives
- Sociétés à responsabilité illimitée et traités
- Transition à la TVH
- Réorganisation d'entreprise
- Représentation des contribuables
Admission au Barreau
- Colombie-Britannique, 1995