As tax practitioners, a good chunk of our careers are spent
keeping up-to-date on changes in tax law. Changes can arise from
legislative amendments, case law that helps to interpret complex
statutes or interpretations on legislation from the tax
administrator—the Canada Revenue Agency (Canada) or the
Internal Revenue Service (United States). In the midst of keeping
current, we routinely come across interesting material that we
share with clients and colleagues. It occurred to us that this
material should be routinely and broadly shared. And thus, the
lightbulb went on—why not create a companion to our
firm's blogs that is regular and
recurring—bi-weekly—and essentially shares with our
friends our recent learnings that are relevant to our clients.
Accordingly, welcome to CaseNotes—our firm's attempt to
share with you in short, recurring, and in plain English as
possible, our lightbulb moments. We hope you enjoy it!