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Canada and the United States resemble each other closely: to the global family, the two are close cousins, if not siblings, sharing political and economic ties as well as similar laws in many areas
The danger of cell phone use while driving has come to the forefront of public awareness, and most provinces have recently reacted with new legislation
The fraud scandals that rocked the U.S. economy at the beginning of this decade have led governments to re-examine legislation to protect whistleblowers
The recently released Fifth Protocol (the “Protocol”) to the Canada-US Income Tax Convention (the “Treaty”) significantly expands the scope of the Treaty provisions dealing with pensions
