Victor & Gold - Jonathan Levy, MBA, CPA, CA

Bloc Note:
Jonathan Levy, MBA, CPA, CA

Cher Clients:

date: 28/09/07

Canada's government signed a new Protocol to the Canada-U.S Tax Treaty, which:

- eliminates withholding taxes on cross-border interest payments;

- extends treaty benefits to limited liability companies;

- allows taxpayers to require that certain key double tax issues, such as transfer pricing, be settled through arbitration;

- ensures that there is no double taxation on emigrants’ gains;

- gives mutual tax recognition of pension contributions;

- clarifies how stock options are taxed.

Please contact me if you require more information on these changes to the Canada US Tax Treaty.

date: 12/06/06

Recently Victor & Gold was engaged by several American groups to assist in structuring their expansion into Canada.

One solution that works well for Americans is to incorporate the Canadian business in either an Alberta or a Nova Scotia Unlimited Liability Corporation ("hybrid entities").

Hybrid entities offer significant advantages to US investors. While they function in Canada as normal corporations, they are also considered flow-through entities by the IRS. This means that start-up losses can be flowed through to the US investors, who can then apply these losses to other sources of income.

A hybrid entity can also give US taxpayers with a subpart "f" attribution problem access to foreign tax credits, which would otherwise be trapped in a convential Canadian corporation.

If you are an American investor, call me to discuss if a "hybid entity" can work for you.

date: 13/11/05

Our firm is conducting a consulting mandate for Microsoft Corporation. The project includes assisting Microsoft develop and test a software product that will be introduced to the Canadian market.

We have extensive experience in advising businesses on software selection. Call me if you wish to review your business software requirements.


	Contacter Jonathan Levy
	Jonathan Levy

Partners:

F. Leboff

E. Victor

B. Shiller

J. Levy

S. Plante

K. Shemie

Jonathan Levy, MBA, CPA, CA

Sphères d'expertise professionnelle

Finances d'entreprise
Financement de PME
Acquisitions
Budgets d'investissement
Prévisions et opérations bancaires
Conseil de gestion
Restructuration d'entreprises
Analyse de rentabilité
Planification stratégique
Développement et maintenance de systèmes informatiques et d'information de gestion
Planification fiscale des particuliers et des sociétés

Titres universitaires et professionnels

Baccalauréat ès-arts - Programme spécialisé (sciences politiques et sociologie) (Université McGill)
Maîtrise en administration des affaires (MBA) (Université Concordia)
Diplôme universitaire supérieur en expertise comptable (Université McGill)
Titre de comptable agréé (Québec, Ontario)
Titre de Certified Public Accountant (CPA) (Illinois)

Réalisations

Associé responsable du Comité des normes professionnelles et du programme de formation du cabinet
Professeur à l'Université McGill dans les domaines de la finance et de la fiscalité

Appartenances

American Institute of Certified Public Accountants (AICPA) [CPA]
Ordre des comptables agréés du Québec [CA]
Institut Canadien des comptables agréés
Groupe d'étude des comptables de Montréal
Institute of Chartered Accountants of Ontario
Society of Trust and Estate Planners (STEP)