In this issue of INFOexchange, you’ll read:

✔️ “The Reasonable Expectation of Profit Test Becomes Reasonable” by John R. Mott

✔️ “CCRA Opinions” by Ted Ballantyne

✔️ “U.S. Tax News: New IRS Election Procedure to Defer Taxation of Canadian Retirement Benefits” by Leslie R. Kellogg

✔️ “Practice Management: .NET — The Empire Strikes Back” by John Nicola

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