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Mr Ross D Freeman Partner Borden Ladner Gervais LLP - Lawyer biography - International Law Office

International Law Office

Ross D Freeman

Published updates

Corporate Tax

Bill C-52, the legislation implementing the 2007 federal Budget measures as well as the income trust legislation, has come into force. Among other changes, all specified investment flow-through entities formed after October 31 2006 are now subject to an entity-level federal tax designed to approximate the combined federal-provincial corporate tax rate.