Selling a house in England -

QUESTION:

In 1990 we inherited a house in England.  We rented it out to the same family all this time.  We now want to sell it.  We know we will be paying Capital Gains Tax on the sale here, but are there taxes due in England also.
 
------------------------------------------------------------
david ingram replies:

The rents and capital gain are taxable in the UK first.

Any tax paid to the UK can be used as a foreign tax credit on your Canadian T1 on lines 431 and 433 of schedule 1 (and equivalent lines of the provincial; 428 form) or if you ARE AN AMERICAN, ON FORM 1116 OF YOUR 1040.

The capital gain goes on Schedule 3 of your Canadian return or Form D of  your US return.

In addition, the rents since 1990 should have been reported in Canada on form T776 or in the US on schedule E with any tax paid to the UK claimed as a foreign tax credit as above.

Glad to look after and correct if you failed to report over the last while.
-----------------------------------------------------------------------

You should have been filing a UK tax return all these years to report the rent unless the tax was deducted at source as described in the following.  In any case, you needed to report it on your US or Canadian return.

The Non-resident Landlords Scheme

Contents

Top 

The Non-resident Landlords Scheme is a scheme for taxing the UK rental income of non-resident landlords.

The scheme requires UK letting agents to deduct Basic Rate tax from any rent they collect for non-resident landlords. If non-resident landlords don't have UK letting agents acting for them, and the rent is more than £100 a week, their tenants must deduct the tax. When working out the amount to tax the letting agent/tenant can take off deductible expenses .

Letting agents and/or tenants don't have to deduct tax if HM Revenue & Customs (HMRC) tells them not to HMRC will tell an agent/tenant not to deduct tax if non-resident landlords have successfully applied for approval to receive rents with no tax deducted. But even though the rent may be paid with no tax deducted, it remains liable to UK tax. So non-resident landlords must include it in any tax return HMRC sends them.

Applications by non-resident landlords for approval to receive rent with no tax deducted

Non-resident landlords who are eligible can apply at any time for approval to receive their UK rental income with no tax deducted. This includes applying before they have left the UK or before the letting has started.

Applications should be made

Applications should be sent

Tell me more about

Top 

What happens when approval is refused/withdrawn?

Refusal of approval

HMRC may refuse approval if they are not satisfied that:

  • the information in the application is correct, or
  • the non-resident landlord will comply with their UK tax obligations.

Withdrawal of approval

HMRC may withdraw approval if:

  • they are no longer satisfied that the information in the application is correct, or
  • they are no longer satisfied that the non-resident landlord will comply with their UK tax obligations, or
  • the non-resident landlord fails to supply information requested by HMRC.
  • How can I appeal?

Top 

What is the relationship to Self Assessment?

HMRC will tell an agent/tenant not to deduct tax if the non-resident landlord has successfully applied for approval to receive rents with no tax deducted. But rent paid with no tax deducted remains liable to UK tax. So non-resident landlords must include it in any tax return HMRC sends them.

All non-resident landlords who receive rents with no tax deducted will have a tax district.

Some individuals who are not resident in the UK for tax purposes are not sent an annual tax return automatically, even though they have UK rental income. This is because many non-residents will have sufficient UK personal allowances to cover any liability.

Top 

Who are letting agents?

A letting agent is a person who:

  • has a 'usual place of abode' in the UK, and
  • acts for a non-resident landlord in the running of their UK rental business, and
  • has the power to receive income of the non-resident landlord's rental business, or has control over the direction of that income, and
  • is not an 'excluded person'.
  • An excluded person is someone whose activity on behalf of a non-resident landlord is confined to providing legal advice/services. However, solicitors who draw up a lease and collect the rent for the first period are not excluded persons.

HMRC Residency have produced a booklet called Non-resident Landlords - Guidance Notes for Letting Agents and Tenants that tells people what their responsibilities are under the scheme. In addition, there is a brief Letting Agent's Guide to the NRL Scheme which outlines the main features of the scheme.

Tell me more about

Top 

Which tenants have to operate the Non-resident Landlords Scheme?

Tenants of non-resident landlords have to operate the scheme if:

  • the rent they pay is over £100 a week, and

    either

    • they pay the rent direct to a non-resident landlord, or
    • they pay the rent to a person outside the UK, or
    • they pay the rent to a person who is not a letting agent in the UK.

HMRC Residency may sometimes instruct tenants to operate the scheme even where the rent paid is less than £100 a week.

HMRC Residency have produced a booklet called Non-resident Landlords - Guidance Notes for Letting Agents and Tenants that tells people what their responsibilities are under the scheme.

Tell me more about

Top 

HM Armed Forces personnel and other Crown Servants

The Non-resident Landlords Scheme applies to members of HM Armed Forces and other Crown Servants - for example, diplomats - if they have a 'usual place of abode' outside the UK. They are treated no differently from any other non-resident landlords, even though their employment duties overseas are treated as performed in the UK for the purpose of charging their salaries to tax. So if their absence from the UK is for more than 6 months, they are within the scheme.

Members of HM Armed Forces and other Crown Servants are dealt with by HMIT Public Department 1 and South Wales Area office. The addresses are:

Public Department 1
Ty Glas Road
Llanishen
Cardiff
CF14 5XZ

Telephone: 029 20325048
Fax: 029 20325954

South Wales Area office
Ty Glas Road
Llanishen
Cardiff
CF14 5YA

Telephone: 029 20325363
Fax: 029 20325957

Top 

Administration of the Non-resident Landlords Scheme

The Non-resident Landlords Scheme is administered by HMRC's HMRC Residency. Tax is collected by the Accounts Office at Cumbernauld.

HMRC Residency have produced a booklet called Non-resident Landlords - Guidance Notes for Letting Agents and Tenants. This tells people what their responsibilities under the scheme are. In addition, there is a brief Letting Agent's Guide to the NRL Scheme which outlines the main features of the scheme.

Top 

Who are non-resident landlords?

Non-resident landlords are persons (this term includes individuals, companies and trustees) who have

Top 

Conditions for applying to HMRC Residency for approval to receive rental income with no tax deducted

Non-resident landlords can apply to receive their rent with no tax deducted on the basis that either

  • their UK tax affairs are up to date, or
  • they have not had any UK tax obligations before they applied, or
  • they do not expect to be liable to UK income tax for the year in which they apply, or
  • they are not liable to pay UK tax because they are Sovereign Immunes (these are generally foreign Heads of State, governments or government departments).

Top 

What happens when approval is given?

When approval has been given, HM Revenue & Customs sends

  • a notice of approval to receive rent with no tax deducted to the non-resident landlord, and
  • a separate notice to the letting agents or tenants named on the application form authorising them to pay rent to the non-resident landlord without deducting tax.

Authority to pay rent to a non-resident landlord with no tax deducted is generally backdated to the beginning of the quarter in which HMRC receives the non-resident landlord's application. As the tax year for the Non-resident Landlords Scheme starts on 1 April, the quarters are the three-month periods that end on 30 June, 30 September, 31 December and 31 March. So if a non-resident landlord applies to us on, say, 20 September, the authority we send to his letting agent/tenant will usually take effect from 1 July.

Top 

'Usual place of abode'

Although we refer to 'non-resident' landlords, it is usual place of abode and not non-residence that determines whether a landlord is within the scheme or not.

In the case of individuals, we normally regard an absence from the UK of 6 months or more as meaning that a person has a usual place of abode outside the UK. It is therefore possible for a person to be resident in the UK yet, for the purposes of the scheme, to have a usual place of abode outside the UK.

Where can I get more help?

Top 

Forms, booklets and leaflets

You can obtain:

General forms

These forms are in PDF format. To view or to download blank forms for future use, you need Adobe Reader.

Return form

You can ask for these forms and leaflets by contacting HMRC Residency.

Top 

Contacting HMRC Residency

For help and advice about the Non-resident Landlords Scheme you can telephone the HMRC Residency helpline.

Non-resident landlords, other than HM Forces personnel and other Crown Servants, who are applying for approval to have rents paid without deduction of tax should also send their applications to this address.

Top 

Which tax district deals with non-resident landlords?

All non-resident landlords who receive rents with no tax deducted will have a tax district. These are

For companies:

HM Revenue & Customs
HMRC Residency
Fitz Roy House
PO Box 46
Nottingham
NG2 1BD

Telephone: 0115 974 2041 or 2049
Fax: 0115 974 1992

or trusts:

HM Revenue & Customs
HMRC Residency
Unit 364
St John's House
Merton Road
Bootle
Merseyside L69 9BB

Telephone: 0151 472 6001
Fax: 0151 472 6247

or other individuals

Various

Top 

Which tax district deals with individuals who are non-resident landlords?

Non-resident landlords who are individuals that receive rental income without tax deducted are dealt with by different tax offices, depending on their status.

For HM Armed Forces personnel and other Crown Servants whose usual place of abode is outside the UK, the tax office is:

Public Departments 1, Cardiff

Telephone:029 20 325048

Fax: 029 20 325954

South Wales Area office

Telephone: 029 20 325363

Fax: 029 20 325957

If you e-mail us, we will endeavour to answer your query as quickly as possible. Please note that Internet e-mail is not secure. This means we will reply by e-mail only where we feel your confidentiality will not be breached. Otherwise, we will e-mail you to explain that we will be replying fully by letter or telephone.

For individuals whose usual place of abode is outside the UK, the tax office is:

HMRC Residency
Unit 367
St John's House
Merton Road
Bootle
Merseyside
L69 9BB

For UK-resident individuals, the tax office is their General Claims District (GCD).

Top 

How to contact the Accounts Office Cumbernauld

Quarterly returns and payments of tax due under the Non-resident Landlords Scheme, made using form NRLQ should be sent to Accounts Office Cumbernauld. You can contact them by writing to:

HM Revenue & Customs
Accounts Office Cumbernauld
Non-resident Landlords Unit
St Mungo's Road
Cumbernauld
Glasgow
G70 5TR

or by telephoning 01236 785118.

How to contact Audit Unit (NRL)

The Audit Unit (NRL) are responsible for conducting audit inspections to check that letting agents and tenants are meeting their obligations under the Non-resident Landlords Scheme. They are also responsible for form NRLY. You can contact them at:

HM Revenue & Customs
Audit Unit (NRL)
St John's House
Merton Road
Bootle
Merseyside
L69 9BB

Telephone: 0151 472 6087/6284

Fax: 0151 472 6124

Top 

Issuing form NRLY

Form NRLY is normally sent to letting agents in May each year. You can also ask the Office Audit Unit (NRL) to send you one.

Top 

Electronic filing of annual returns

If letting agents wish to explore the possibility of submitting returns electronically they should contact the:

Audit Unit (NRL)

Telephone: 0151 472 6218

Fax: 0151 472 6124.

Top 

Appeals against refusal or withdrawal of approval to receive rent with no tax deducted

Where HMRC refuses, or withdraws, approval to receive rent with no tax deducted, the non-resident landlord can appeal to them within 90 days.

Where HMRC and the non-resident landlord cannot reach agreement, the appeal will be referred to the General Commissioners or, if the non-resident landlord wishes, to the Special Commissioners. Both of these bodies are independent appeal tribunals.

Top 

Letting agents' obligations

Letting agents that have to operate the Non-resident Landlords Scheme must

Tell me more about

Top 

Monitoring compliance with the NRL scheme

The Audit Unit (NRL) carry out audit inspections from time to time to check that letting agents have complied with their obligations under the Non-resident Landlords Scheme.

A key aspect of the inspection involves checking records held by the letting agent.

Top 

Tenants' obligations

Tenants who have to operate the Non-resident Landlords Scheme have to

Tell me more about

Top 

How letting agents and tenants calculate and account for tax

Tax under the Non-resident Landlords Scheme is deducted by letting agents/tenants.

Letting agents/tenants must calculate the amount to tax each quarter.

They then need to apply the Basic Rate to arrive at the amount of tax due.

They pay the tax to the Accounts Office at Cumbernauld, using the quarterly payslip form NRLQ.

Tell me more about

Top 

Deductible expenses

Letting agents or tenants must generally tax the rental income they pay to non-resident landlords unless HMRC has told them not to. In calculating the amount to tax, they take into account any 'deductible expenses' they pay in a quarter. These are expenses that they can reasonably be satisfied will be allowable expenses for the non-resident landlords when the profits of their rental businesses are computed.

Please see the Property Income Manual for advice on allowable expenses.

Top 

Annual returns

Letting agents who have to operate the Non-resident Landlords Scheme must send an information return on form NRLY to the Audit Unit (NRL) by 5 July following the year ended 31 March for which the return is made. Letting agents must show separately for each non-resident landlord (other than those gross-approved by Public Department 1 or South Wales Area office)

  • the landlord's name and address
  • the amount of rental income for the year to 31 March, before the deduction of expenses
  • where the letting agent is not authorised to pay rental income to the landlord with no tax deducted
    • the deductible expenses for the year to 31 March, and
    • the total of the tax shown as payable in the letting agent's quarterly returns for the year to 31 March
  • where the letting agent is authorised to pay rental income to the landlord with no tax deducted, the landlord's approval reference number given by HMRC Residency (authorities issued by Public Department 1 and South Wales Area office do not have approval reference numbers, and there is no need for such landlords to be included on the form NRLY).

Top 

Quarterly returns

Letting agents and tenants must pay the tax due each quarter under the Non-resident Landlords Scheme using form NRLQ. Quarterly returns are due for the periods ending 30 June, 30 September, 31 December and 31 March.

Form NRLQ will normally be issued automatically by the Accounts Office in Cumbernauld.

Letting agents and tenants must enter on form NRLQ

  • the quarter to which the return form relates (where this date has not been pre-printed on the form), and
  • the total amount of tax due in respect of all their non-resident landlords for that quarter, or
  • where there is no tax due in the quarter but the letting agent is due a repayment the amount of the repayment claimed.

Letting agents and tenants should send the completed form NRLQ and payment for the amount due to the Accounts Office in Cumbernauld in time to arrive there no later than 30 days after the end of the quarter to which it relates. For example, the form NRLQ for the quarter to 30 September 2000 must arrive at the Accounts Office by 30 October 2000.

Top 

Records

Letting agents and tenants must keep adequate records to satisfy HMRC auditors that they have complied with their obligations under the scheme. In particular, for each non-resident landlord, letting agents and tenants should keep separately

  • a record of rental income received by the letting agent or paid by the tenant (showing the date and amount of each receipt or payment)
  • copies of any correspondence with the landlord regarding their usual place of abode, and
  • unless the letting agent is authorised to pay rental income with no tax deducted,
    • a record of expenses paid (showing the date and amount of each payment and a brief description of the expense), and
    • invoices and receipts (or copies) to provide evidence of expenses paid.

Letting agents and tenants should retain records for six years after the end of the year to 31 March to which they relate.

Records may be retained on microfilm, microfiche or any other medium which preserves an exact copy of the original document. Letting agents and tenants who wish to retain documents in this way should contact HMRC Residency before destroying the originals.

Top 

Assessments

Under the Non-resident Landlords Scheme, tax is payable by letting agents and tenants without the need for HMRC to make tax assessments. But where HMRC have reason to believe that

  • an amount should have been paid but was not, or
  • a quarterly return is incorrect

they can make an assessment.

When an assessment is made, the letting agent or tenant will be told how they can appeal. Appeals have to be made in writing to the Audit Unit (NRL) within thirty days of the date of the assessment.

Interest is due on amounts paid late. The Accounts Office in Cumbernauld may charge interest on assessed income tax from the date when the amount of tax became due until the date it is paid.

Top 

How do letting agents register with HMRC Residency?

Letting agents who have to operate the Non-resident Landlords Scheme must register with HMRC Residency within 30 days of the date on which they are first required to operate the scheme.

Letting agents may register by completing form NRL4 (PDF 17K) and sending it to HMRC Residency. HMRC Residency will send the letting agent a registration number and the appropriate forms and information needed to operate the scheme.

Top 

Basic rate of tax

The basic rate of tax for each tax year can be found in our Rates and Allowances section

Top 

Forms and notes available to download

All of these forms are in PDF format. To view a PDF document you must have Adobe Reader installed on your machine. If you require this material in large print or Braille please contact HMRC Residency. To save a file to your hard drive, right click on the link and choose the save option.

Top 

How letting agents and tenants calculate the amount to tax

When calculating the amount to tax, letting agents/tenants should:

  • Add together the rent they actually receive in the quarter plus
    • any rent that they had the power to receive, and
    • any rent paid away at their direction to another person.

Less

    • any deductible expenses that they paid in the quarter, and
    • any deductible expenses that were paid away in the quarter at their direction by another person.

It is the date letting agents/tenants actually receive/pay the rents (or pay the deductible expenses) that determines when they calculate tax. The periods for which the rents (or expenses) are due are not relevant.

Top 

Allowable expenses of a rental business

Broadly, in calculating the profits of a rental business, expenses are allowable where

  • they are incurred wholly and exclusively for the purposes of the rental business; and
  • they are not of a 'capital' nature.

Information about what constitutes an expense of a 'capital' nature is provided in The Property Income Manual. For example, the cost of land and buildings and the cost of improvements and alterations is expenditure of a capital nature.

Top 

Examples of expenses which are allowable

Expenses paid by letting agents and tenants which will normally be allowable expenses are:

  • accountancy expenses for the rental business
  • advertising costs of attracting new tenants
  • cleaning
  • costs of rent collection
  • Council Tax while the property is vacant but available for letting
  • gardening
  • ground rent
  • insurance on buildings and contents
  • interest paid on loans to buy land or property
  • interest paid on loans to build or improve premises
  • legal and professional fees
  • maintenance charges made by freeholders, or superior leaseholders, of leasehold property
  • maintenance contracts (for example gas servicing)
  • provision of services (for example gas, electricity, hot water)
  • rates
  • repairs which are not significant improvements to the property, including
    • mending broken windows, doors, furniture, cookers, lifts, etc.
    • painting and decorating
    • replacing roof slates, flashing and gutters
  • water rates.

Some expenses which are not allowable expenses

Letting agents and tenants can deduct only those expenses which they pay or which are paid on their direction. This means they cannot deduct

  • expenses which the landlord pays, even if they have details of the expenses
  • expenses which have accrued in a quarter but which have not been paid in the quarter
  • capital allowances, and
  • any personal allowances due to the landlord.
 
David Ingram wrote:
---------------------------------------------------------------------------------------------------------------
 
It is very unlikely that blind or unexpected email to me will be answered.  I receive anywhere from 100 to 700  unsolicited emails a day and usually answer anywhere from 2 to 20 if they are not from existing clients.  Existing clients are advised to put their 'name and PAYING CUSTOMER' in the subject and get answered first.  I also refuse to be a slave to email and do not look at it every day and have never ever looked at it when i am out of town. 

However, I regularly search for the words"PAYING CUSTOMER" and always answer them first if they did not get spammed out. As an example, as I write this on June 28th, since June 16th (12 days), my 'spammed out' box has 7,118 unread messages, my deleted box has 2630 I have actually looked at and deleted and I have answerd 63 email questions I have answered for clients and strangers.  I have also put aside 446 messages that I am maybe going to try and answer because they look interesting.

Therefore, if an email is not answered in 24 to 36 hours, it is lost in space.  You can try and resend it but if important, you will have to phone to make an appointment.  Gillian Bryan generally accepts appointment requests for me between 10:30 AM and 4:00 PM Monday to Friday VANCOUVER (Seattle, Portland, Los Angeles) time at (604) 980-0321

David Ingram's US / Canada Services
US / Canada / Mexico tax, Immigration and working Visa Specialists
US / Canada Real Estate Specialists
My Home office is at:
4466 Prospect Road
North Vancouver,  BC, CANADA, V7N 3L7
Cell (604) 657-8451 -
(604) 980-0321 Fax (604) 980-0325

Calls welcomed from 10 AM to 9 PM 7 days a week  Vancouver (LA) time -  (please do not fax or phone outside of those hours as this is a home office)
 
 
Disclaimer:  This question has been answered without detailed information or consultation and is to be regarded only as general comment.   Nothing in this message is or should be construed as advice in any particular circumstances. No contract exists between the reader and the author and any and all non-contractual duties are expressly denied. All readers should obtain formal advice from a competent and appropriately qualified legal practitioner or tax specialist for expert help, assistance, preparation, or consultation  in connection with personal or business affairs such as at www.centa.com. If you forward this message, this disclaimer must be included."
 
David Ingram gives expert income tax & immigration help to non-resident Americans & Canadians from New York to California to Mexico  family, estate, income trust trusts Cross border, dual citizen - out of country investments are all handled with competence & authority.
 
Phone consultations are $400 for 15 minutes to 50 minutes (professional hour). Please note that GST is added if product remains in Canada or is to be returned to Canada or a phone consultation is in Canada.
 
This is not intended to be definitive but in general I am quoting $800 to $2,800 for a dual country tax return.
 
$800 would be one T4 slip one W2 slip one or two interest slips and you lived in one country only - no self employment or rentals or capital gains - you did not move into or out of the country in this year.
 
$1,000 would be the same with one rental
 
$1,200 would be the same with one business no rental
 
$1,200 would be the minimum with a move in or out of the country. These are complicated because of the back and forth foreign tax credits. - The IRS says a foreign tax credit takes 1 hour and 53 minutes.
 
$1,500 would be the minimum with a rental or two in the country you do not live in or a rental and a business and foreign tax credits  no move in or out

$1,600 would be for two people with income from two countries

$2,800 would be all of the above and you moved in and out of the country.
 
This is just a guideline for US / Canadian returns
 
We will still prepare Canadian only (lives in Canada, no US connection period) with two or three slips and no capital gains, etc. for $150.00 up.
 
With a Rental for $350
 
A Business for $350 - Rental and business likely $450
And an American only (lives in the US with no Canadian income or filing period) with about the same things in the same range with a little bit more if there is a state return.
 
Moving in or out of the country or part year earnings in the US will ALWAYS be $800 and up.
 
TDF 90-22.1 forms are $50 for the first and $25.00 each after that when part of a tax return.
 
8891 forms are generally $50.00 to $100.00 each.
 
18 RRSPs would be $900.00 - (maybe amalgamate a couple)
 
Capital gains *sales)  are likely $50.00 for the first and $20.00 each after that.
 
Just a guideline not etched in stone. 
 
This from "ask an income trusts tax and immigration expert" from www.centa.com or www.jurock.com or www.featureweb.com. David Ingram deals on a daily basis with expatriate tax returns with multi jurisdictional cross and trans border expatriate problems  for the United States, Canada, Mexico, Great Britain, United Kingdom, Kuwait, Dubai, Saudi Arabia, Thailand, Indonesia, Japan, China, New Zealand, France, Germany, Spain, Italy, Russia, Georgia, Brazil, Peru, Ecuador, Bolivia, Scotland, Ireland, Hawaii, Florida, Montana, Morocco, Israel, Iraq, Iran, India, Pakistan, Afghanistan, Mali, Bangkok, Greenland, Iceland, Cuba, Bahamas, Bermuda, Barbados, St Vincent, Grenada,, Virgin Islands, US, UK, GB, and any of the 43 states with state tax returns, etc. Rockwall, Dallas, San Antonio Houston, Denmark, Finland, Sweden Norway Bulgaria Croatia Income Tax and Immigration Tips, Income Tax  Immigration Wizard Antarctica Rwanda Guru  Consultant Specialist Section 216(4) 216(1) NR6 NR-6 NR 6 Non-Resident Real Estate tax specialist expert preparer expatriate anti money laundering money seasoning FINTRAC E677 E667 105 106 TDF-90 Reporting $10,000 cross border transactions Grand Cayman Aruba Zimbabwe South Africa Namibia help USA US Income Tax Convention

David Ingram expert income tax and immigration help and preparation of US Canada Mexico non-resident and cross border returns with rental dividend wages self-employed and royalty foreign tax credits family estate trust trusts income tax convention treaty

New York, Boston, Sacramento, Minneapolis, Salem, Wheeling, Philadelphia, Pittsburgh, Atlanta, Pensacola, Miami, St Petersburg, Naples, Fort Myers, Cape Coral, Orlando, Atlanta, Arlington, Washington, Hudson, Green Bay, Minot, Portland, Seattle, St John, St John's, Fredericton, Quebec, Moncton, Truro, Atlanta, Charleston, San Francisco, Los Angeles, San Diego, Sacramento, Taos, Grand Canyon, Reno, Las Vegas, Phoenix, Sun City, Tulsa, Monteray, Carmel, Morgantown, Bemidji, Sandpointe, Pocatello, Bellingham, Custer, Grand Forks, Lead, Rapid City, Mitchell, Kansas City, Lawrence, Houston, Albany, Framingham, Cambridge, London, Paris, Prince George, Prince Rupert, Whitehorse, Anchorage, Fairbanks, Frankfurt, The Hague, Lisbon, Madrid, Atlanta, Myrtle Beach, Key West, Cape Coral, Fort Meyers,   Berlin, Hamburg,  Warsaw, Auckland, Wellington, Honolulu, Maui, Kuwait, Molokai, Beijing, Shanghai, Tokyo, Manilla, Kent, Winnipeg, Saskatoon, Regina, Red Deer, Olds, Medicine Hat, Lethbridge, Moose Jaw, Brandon, Portage La Prairie, Davidson, Craik, Edmonton, Calgary, Victoria, Vancouver, Burnaby, Surrey, Edinburgh, Dublin, Belfast, Glasgow, Copenhagen, Oslo, Munich, Sydney, Nanaimo, Brisbane, Melbourne, Darwin, Perth, Athens, Rome, Berne, Zurich, Kyoto, Nanking, Rio De Janeiro, Brasilia, Colombo, Buenos Aries, Squamish, Churchill, Lima, Santiago, Abbotsford, Cologne, Yorkshire, Hope, Penticton, Kelowna, Vernon, Fort MacLeod, Deer Lodge, Springfield, St Louis, Centralia, Bradford, Stratford on Avon, Niagara Falls, Atlin, Fort Nelson, Fort St James, Red Deer, Drumheller, Fortune, Red Bank, Marystown, Cape Spears, Truro, Charlottetown, Summerside, Niagara Falls, income trust, Income Tax Treaty Convention
 
international non-resident cross border expert income tax & immigration help estate family trust assistance expert preparation & immigration consultant david ingram, income trusts experts on rentals mutual funds RRSP RESP IRA 401(K) & divorce preparer preparers consultants Income Tax Convention Treaty
  
Be ALERT,  the world needs more "lerts"



No virus found in this incoming message.
Checked by AVG Free Edition.
Version: 7.5.476 / Virus Database: 269.10.14/912 - Release Date: 22/07/2007 7:02 PM

Trackback

Trackback URL for this entry: http://www.centa.com/trackback.php/CanWeekofMon20070723000297.html

No trackback comments for this entry.

0 comments

Monday 06-Dec


Sunday 05-Dec


Friday 15-Oct


Wednesday 15-Sep


Tuesday 14-Sep


Thursday 26-Aug