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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