Main Page


  Professional Services



  Valuation/Tax Letter


J Thomas McCallum, FCPA, FCGA, CBV

Chartered Professional Accountant

Certified General Accountant

Chartered Business Valuator

Professional Development Products

The following courses are part of the Comprehensive Tax Study Series, of which I am the co-ordinator. These, and other courses in the series, can be acquired directly from CGA-Canada or any Provincial/Territorial CGA Association.

Income Taxes At Death
Section 55 and Butterflies: An Overview
Amalgamations & Wind-Ups
Section 85: Property Transfers To A Corporation