We are a canadian corporation that sells XXXXXXXXX, XXXXXXXX, XXXXXXX and
XXXXXXX (product changed because it was too specific and would identify the
writer).
We have been approached by a US customer to sell to him. My supplier is a US
supplier. Usually we bring our orders up across the border and then deliver
to our Canadian customers. In this situation we would be having our US
supplier ship directly to the US client. Our order will never come across
the border. In this case would we need to file a tax return in the United
States or just report foreign income on our Canadian return? We will not be
performing any work in the US - just supplying an equipment order. Is there
anything else we need to consider?
---------------------
david ingram replies:
You are not operating within the USA. Your only problem would be a
registration for sales tax within a state if you had operations there and
you do not seem to have an operation within any individual state.
If you are getting a commission for what you sell within the states, you
will only report the commission income on your Canadian Corporation.
I am reprinting my Nov 1999 newsletter which was built around a four hour
seminar I used to give.
Please note that if you were to make a sales call in person in the USA to
sell a US made product, you are subject to arrest, fine and being banned
from the USA for five years.
On the other hand, you are okay to make as many phone calls, faxes and
emails to sell the product to the US customer(s). And, if you wanted to fly
a US customer up to your Canadian premises and sell them $10,000,000 dollars
worth, that would be okay. You just cannot make any sales calls in person to
sell a US made product, collect money personally for a US made product, or
deliver a US made product in person.
If, you were to hire a dual citizen to make those calls, that would be fine.
Do NOT make the mistake of "just dropping in" while on vacation either.
Homeland Security does not catch you on their own as a rule. A US
competitor reports you because you "stole" a sale.
copied to Associate George Arora CPA, MBA, MST
Here is the November 1999 newsletter - you can read others at www.centa.com
click on newsletters
November 1999
The CEN-TAPEDE
Newsletter of: the CEN-TA Group
In This Issue:
US Working Visa Rules Seminar
US / Canada Income Tax and Immigration Newsletter
On Saturday, Nov 20, 1999, we had our US working visa and US income tax
rules seminar in the Peter Kaye Room at the Vancouver Public Library. I have
to say that I was pleased. 40 attendees paid $100.00 each for a 4 hour
seminar which covered the gamut from working under a B 1 visa and continuing
to live in Canada to a major intra-company transfer under the auspices of an
L 1. There was a lot of conversation about TN's and HIB's as well. 100% of
the proceeds went to CRIME STOPPERS. Greg Samuels LIB picked up the cost of
the room and the CEN-TA Group paid for materials and coffee and cookies.
If you missed this seminar, the next one will be Saturday, January 8, 2000
in the Peter Kay Room at the Vancouver Public Library. Please register with
the paper work at the end of this newsletter. <![endif]>
The Nov 20, 99 Seminar attendees were represented by union representatives,
large corporations, small corporations, proprietorships, partnerships and
individuals who just wanted to move south to get away from B.C.
THIS SEMINAR WAS NOT BILLED AS A BUSINESS EXPANSION SEMINAR
IT WAS BILLED AS A "WORKING" IN THE USA
SEMINAR FOR INDIVIDUALS.
The main push of the seminar was to deal with people who want to work in the
USA under NAFTA and to explain to those "already" working across the border,
when they had to file a US tax return and when they could expect to actually
pay U.S. income tax. <![endif]>
However, I gave this short Business overview to satisfy a couple of business
expansion questions that were asked.
EXPANDING INTO THE UNITED STATES - BUSINESS
To paraphrase a Better Business Bureau saying, "Before you go, investigate".
You will have Immigration and income tax problems which will not go away if
you ignore it. "Just because" you know 14 people that are doing what you
intend to do, does not mean that you can do the same thing and "get away"
with it.
And - please do not ever ask me "WHAT IF I SAY?" You can call a toad a frog
all day and it will still be a toad. If you have to figure out "what" to
say, you will likely end up in trouble at some point. As my Uncle Keith
always said, "If you always tell the truth, you won't have to remember what
you said."
DOING BUSINESS IN THE USA
Any Canadian business which takes a U.S. DESTINED order over the phone or by
fax or email or on an e-com. web site, has started the U.S. experience.
If that is the extent of your US sales activity, and all your equipment,
stock, warehouse facilities and personnel stay in Canada through the entire
process, There is no US INS (Immigration and Naturalization Service) or IRS
tax liability.
BUT! If you, the decision maker, (or a decision making employee or company
officer) are making sales trips to California and selling the product and
for convenience stake, you set up a little "office identification" spot in a
mail order facility and let it look like you are a U. S. business, you
likely have to file a US Corporation 1120F and a California Corporation
Business Tax return AND you, the individual who is selling your Canadian
product in the state of California, would be filing a US 1040 or 1O40NR PLUS
a California 540NR. And this is a little weird, but if your sales time in
the states earned you less than $10,000 personally, you would not have to
pay any Federal Tax, but YOU WOULD owe California State tax because
California does not recognize the US I Canada Income Tax Treaty.
WAREHOUSING YOUR PRODUCT IN A US WAREHOUSE
(No Persons With Authority)
Sometimes you may have a product kept in a warehouse where the warehouse
service will provide the distribution services from a US point. No one in
the US has any authority other than to ship an order at a direction from the
Canadian company. If this is the case, there is no Federal Taxation but you
could be liable for the State Sales taxes for product sold into that state
and state income taxes. In the case of some states like Washington State,
You must have an actual copy of the other business's sales tax license in
order to avoid having to pay the state sales tax yourself.
BC businesses are used to just "getting a number" to sell provincial sales
tax exempt. This does NOT work in the State Of Washington.
WAREHOUSING YOUR PRODUCT IN A US WAREHOUSE
(You do sales as well and have Authority)
If you are part of the operation and have authority, even if you are not
doing actual work, you now have a presence in the U. S. Be prepared to file
US Federal and state tax returns and to pay tax on the pro-rated portion of
your business profits.
There are several different methods of expanding into the USA.
1. Proprietorship
2. Partnership
3. Joint Venture
4. Corporation
C for non residents,
S if you are a resident or citizen of USA.
5. LLC - Limited Liability Company
6. LLP - Limited Liability Partnership - usual method for buying a Hotel or
large real estate project with multiple investors. Watch out though -
Waverly Properties and Magellan were LLP's.
Federal corporation rates in the US range from 15> 39%.
State tax rates run from a low of 0% in Texas to 9% in Arizona. California
is 8.84% but has a minimum of $800.00. (On the other hand, Texas has a high
sales tax)
If you are living in the US and can file a Joint Tax return, your Federal
Tax rates run from 15% up to 43K and 39.6% over 283K. Washington, and six
other US states have no State Tax but other states can tax you another "up
to" 9%.
Social Security Tax is 15.6% up to 64K and 2.9% thereafter with no upper
limit unlike Canada Pension Plan.
FRANCHISING
Maybe you have a business operation that someone wants to pay you a royalty
on. Remember that YOU HAVE TO HAVE A PROSPECTUS TO SELL FRANCHISES INTO THE
US AND IT CAN BE A CRIMINAL OFFENCE TO SELL INTO SOME STATES (California,
Wisconsin, etc.) without an approved prospectus, but if you have the
prospectus, you would pay 10% tax on the Royalties to the Federal Government
plus a further tax to some states like California.
This assumes that you have NO business operations in the USA. NONE!
NEXUS
Nexus refers to a business presence within a state. In August, 1998, An
announcement was made to Canadian trucking companies that they would have to
file US tax returns back to January 1, 1992. EACH STATE HAS A DIFFERENT
NEXUS.
New York requires Tax returns and TAX TO BE PAID if a Canadian Trucking
Company has made more than two pickups and/or deliveries in the State in any
calendar year. Dropping a trailer and picking up a trailer means that you
have made your "2".
Pennsylvania requires a Pennsylvania corporate return be filed by any
Canadian trucking company whose trucks covered more than 50,000 miles in
total through the state.
Oregon will not tax a company whose trucks merely drive through the state
but tax the first delivery or pickup of a trailer.
As an Aside, Canada is now taxing US citizen airline employees flying in and
out of Canada as you can see from the document I have up front with me from
Denise Rondpre from Revenue Canada. In fact as the sheet in your book shows,
Revenue Canada expects the person to break up their flight and pay a
percentage to Ontario, Manitoba, Saskatchewan, Alberta and British Columbia
on a flight from Toronto to Vancouver even if the flight goes through the
USA. (If you want to see this, we will fax it to you).
Going back to "Nexus" for other companies.
If you have established a warehouse and / or have developed a local market,
you can be sure that the state will be looking at you because you have
established a "nexus".
Also expect a Business and Occupancy tax from many states such as
Washington.
Remember, the CEN-TA Group specializes in US / Canadian Tax and Immigration
matters for individuals and small corporations. We see a lot of people and
in the last two months, I have had about 10 people who have been using
Canadian accountants do their income tax returns and tell them that they do
not need to do a U.S. income tax return. In one case, the client who came to
my office today, had owned a rental condo in the U.S. since 1980. This condo
has been rented out every year and the client had a professional Canadian
accountant do his return each and every year and tells me that he asked his
accountant every year if he had to file a US income tax return. Every year
the Canadian accountant told him that he did not have to file because he was
either losing money or not making enough to have to pay tax. This left him
liable for $50,000 US in tax and penalties. Rest of story is in the whole
newsletter available at the end. <![endif]>
In another case, we have had TWELVE returns come in prepared by a
professional Canadian accountant with NINE degrees showing on his
letterhead. Not one of the Canadian OR US returns were correct although this
individual displays professional accounting degrees from both countries.
Indeed, he had even used the wrong forms for the U.S. returns. US citizens
have to file US income tax returns even if they have no US income. F or the
1998 returns, he filed all the US citizens on
1O40NR returns which is the wrong form. (WARNING) If you are a US citizen,
and your accountant (or you) filed a 1040NR for your US income tax return,
that is incorrect. It could be a sign that you have rejected your US
citizenship and it could (not yet to my knowledge) result in your loss of US
citizenship and your inability to ever return to the US to live or even to
visit.
In another case, a US citizen wife and mother was catching up her 1996,
1997, and 1998 returns so that she could sponsor her husband and children to
go and live with her in the US. This accountant filed her return as a
non-citizen and showed her as a single woman with no children even though
she was filing the returns to back up her sponsorship for US residency for
her husband and children.
Now I want to talk about a whole bunch of people who are in the U.S. legally
but make their position illegal by performing services not allowed under
their visa.
One of my favourite stories involved a client who was working illegally in
the United States. He had a multi-million dollar construction job going with
his own money.
Legally, he is allowed to go down and look at the site. He could even hire
people and tell them what he had hired them for (i.e. what to do). However,
that was it. Under the terms of his B-1 Visa, he was not allowed to actually
work on the site. He was brought back to Canada for buying a ladder and
other supplies for the work site. When he fired someone, the individual
complained to the INS (US Immigration and Naturalization Service) and they
arrested him and drove him back to the Canadian Border.
In another case, a client who had a warehouse in the state of Washington for
22 years, fired his warehouse manager (the place was filthy) and started
sweeping the floor and taking garbage out. My client tells me that it was
only 30 minutes before an INS officer showed up and after asking about his
US status, arrested my client for working illegally in the United States.
Both of these gentlemen were lucky because the INS officers did not BAN them
from the U.S. for 3, 5 or 10 years because the 1996 Illegal Immigrant Act
had not taken effect yet. And, yes, the fired employee had called INS to
complain about his Canadian boss working.
I tell new clients that if they are at a US branch office without the proper
visa, they cannot answer the phone, they cannot mail an envelope, let alone
address an envelope, or any other duty what ever if it is for the benefit of
that branch office. They just do not believe me because "everyone" else does
that and, besides, if they can't do the things that they do in the US, there
is no sense in their going to the branch plant, etc., etc., etc.. But,
Canadians I know have been deported for:
Putting VISA or MASTERCARD charge slips through the system;
Collecting rents for their brother;
Collecting rents on property owned by their just deceased spouse;
Getting a model airplane off the roof of a paraplegic neighbour;
Repairing cabins, ski chalets, and equipment for Canadians in the U. S.
Delivering a company truck from one place to another within the US;
Selling a US made product distributed by their Canadian company in the US;
and a myriad of other little innocuous things that no one thinks of as
being illegal.
When, I started to explain to my "ladder man" why he had been deported, he
explained it to me himself His statement went something like this. He was
caught in UNION RULES. Imagine a longshoreman moving a truck on the dock
when it is a teamster's job to move the truck.
Carpenters do not pull electric wires. Electricians do not hammer nails on a
union site.
A Monday, Oct 4, 99 Vancouver PROVINCE article told the story of Michael
Korpa, a Surrey resident who was working in the US at a construction site
with a B-1 visa. His Visa allowed him to do some supervision. However, he
and others started getting supplies (like my ladder man), and carrying on
the jobs normally assigned to others (union rules).
All together, five of them were picked up at the site and spent three days
in jail sleeping on a I inch thick foam mattress on the floor. This is not
unusual. Most people do not go public and we should all thank Michael Korpa
for telling his story publicly as a warning to others.
I regularly have someone tell me they are working in the US illegally while
they are waiting for their proper visa to come through. How stupid can one
be. If caught, they will not get their visa and will be banned from the US
for three, five or ten years with no official avenue of appeal.
Dec 2, 1999 addendum. Since writing the above, I had 4 people phone with US
INS problems in one-half hour. There is no doubt that the rules are being
enforced. If you are attending business meetings or making inspection or
sales calls to the US, you MUST file a U. S. Income tax return to prove that
you do not owe any money. If your company comptroller is telling you not to
because it will start a precedent, remember, it is YOUR tax situation. When
the IRS comes calling, your company comptroller will be either be long gone
or deny it. If you work for a company that tells you not to file a US tax
return, you get a personal guarantee from the board of directors that they
and the company will represent you and pay any tax bill that may arise up to
20 years later.
This is a scanned copy of the Oct 4, 1999 page 3 PROVINCE Article
Michael Korpa’s Blood pressure went up after he was put behind bars for a
visa infraction
Surrey man who got caught tells of his ordeal behind bars
Michael Korpa was fingerprinted and photographed. put behind bars with
criminals. dressed In prison garb and given an inch-thick mattress and
paper thin pillow to sleep on.
At the age of 52, it was enough to send his blood pressure soaring. The
Surrey man's crime? He was a Canadian working in contravention of his U.S.
job visa.
Korpa's predicament and that of four other Canadians eventually driven back
across the border and dumped by the U.S. Immigration and Naturalization
Service this year is symptomatic of U.S. nervousness about an estimated
144,000 Canadians working south of the border Illegally.
Korpa was arrested while working as a supervisor on a major building project
in which a Canadian company has a stake.
INS documents obtained by The Province show how agents played a
cat-and-mouse game to snare Canadians working at the site. They were under
scrutiny from the moment they crossed the border at Blaine. Wash.
Their entries were recorded. They were watched as they carried out their
duties at work. They were followed and their car plates were checked.
Then came the raid last May and a three-day ordeal.
'"Three days at my age and I am 52 and I had to lie on the floor for
three nights on a one inch mattress and a paper thin pillow and my blood
pressure went up, and I have never been arrested in my life,” said Korpa.
A Kelowna man who was also picked up while supervising form preparation for
concrete pouring said he felt the criminals he was locked up with treated
him better than the INS.
He said he refused to have his fingerprints or his photo taken - until he
was told he'd be picked up physically by five big officers and forced to
comply.
Finally, all five agreed to voluntary deportation and were driven to the
border.
Korpa had a B1 visa to work for six months. He was not allowed to do any
work except supervise. INS said he violated the terms of his visa by
picking up material and carrying out Jobs normally assigned to others.
While the INS agents were keeping an eye on several Canadians only five were
scooped up along with nine Mexican workers.
INS documents allege the men did not have sufficient. Authorization to work.
But their Seattle lawyer, Bob Gibbs, says It was a case of overzealous
enforcement.
Most of those arrested feel some of their American counter parts tipped off
the INS.
In one INS document, an American questioned by the INS is quoted as saying:
“There are a lot of Canadians here. You have to watch out for them.
This has been re-printed from page 3 of the Monday, Oct 4, 1999 edition of
the Vancouver Province. Other stories can be found in the same edition.
the CEN-TA Group and david ingram have been assisting clients with USA and
Canadian income tax and immigration matters since 1966. Further information
and individual service can be found at 604 913-9133 or at www.centa.com - or
www.david-ingram.com or old television programs at
www.mediaontap.com/ingram-rogers
----------------------------------------------------------------------------
------------------ "-'
The person who received this is a U.S. citizen who lives in the USA &
comes across the border to fly for Canadian Airlines out of Vancouver.
Because she is a non-resident of Canada, she must allocate her earnings and
pay tax to each province she flies over- The same is true of a Canadian who
performs duties in multiple states in the USA.
PLEASE PASS THIS ALONG TO A FRIEND OR BUSINESS ASSOCIATE IF IT DOES NOT
APPLY TO YOU
This is the seventh page of a fifteen page reassessment for the years 1996
and 1997.
Provincial Allocation Adjustments to Include Wage Reduction:
BC $10.416.76 X4.3%-$447.92
$10.416.76 - $447.92 = S9,968.84
$9,968.84 + $379.69 = $10,348.53
ONT: $7.887.58 X 4.3% = $339.17
$7,887.58 - $339.17 = $7,548.41
ALTA: $2,033.43 X 4.3% =. $87.44
$2,033.43 - $87.44 = $1.945.99
MAN: $1.323.67 X 4.3% = $56.92
$1.323.67 - $56.92 = $1.266. 7S
YT: $139.20 X 4.3%= $5.99
$139.20 -$5.99 =- $133.21
SUMMARY
Income Earned In Canada $21.242.23
Provincial Allocations:
British Columbia: $ 10,348.53
Ontario: $ 7,548.41
Alberta: $ 1,945.99
Manitoba: $ 1,266.75
Yukon: $ 133.21
Travel Allowance and Uniform Cleaning are not included in your Gross Income
as these
are non-taxable benefits.
It is amazing because CANADA has actually declared to the U S Citizen in
question that she has to keep track of what provinces she is flying over and
if a Toronto - Vancouver flight happens to fly over U.S. airspace she has to
"pretend" it flew over Canada and break it up as you see on the left. These
figures by the way were prepared by Rev CDA (CCRA)
This is the same set of rules which apply to a GRIZZLY Basketball player.
When filing their returns, we have to pro-rate their earnings according to
the states they played in and file Arizona, California, Colorado, Illinois.
Indiana, and another 17 state returns.
If you, A Canadian business person make sales calls to California, Arizona,
Illinois, New York, etc.,
you MUST file a U.S. 1040 or 1040NR AND the relevant state tax returns. It
does NOT cost more tax. Canada will give you credit for every cent you paid
to the states as a foreign tax credit.
This applies, even if you are only paid from Canada by a Canadian employer.
If you earn les than $10,000 in the USA, there is NEVER any US federal tax.
Back to Top
Copyright © 1996-2004 david Ingram
Updated February 23, 2004, All rights Reserved
Cross-border Income Tax Preparation Experts
NAFTA Consultation on Visas, Taxation, Immigration, Cross Border, Canada,
USA, Mexico
=============================================
Answers to this and other similar questions can be obtained free on Air
every Sunday morning.
Every Sunday at 9:00 AM on 600AM in Vancouver, Fred Snyder of Dundee Wealth
Management and I, David Ingram host a LIVE talk show called "ITS YOUR
MONEY"
Those outside of the Lower Mainland will be able to listen on the internet
at
www.600AM.com <http://www.600am.com/>
Local calls are taken at (604) 280-0600 and Long Distance calls are taken at
1( 866) 778-0600
Callers to the show are invited to attend free seminars on financial
planning with such specialities as deductible mortgage interest. They are
held at Fred Snyder's Office at 1764 West 7th in Vancouver - (604) 731-8900
for more information.
=========================================
David Ingram's US/Canada Services
US / Canada / Mexico tax, Immigration and working Visa Specialists
US / Canada Real Estate Specialists
4466 Prospect Road
North Vancouver, BC, CANADA, V7N 3L7
Res (604) 980-3578 Cell (604) 657-8451
(604) 980-0321 Fax (604) 980-0325
Email to taxman at centa.com <mailto:taxman at centa.com>
www.centa.com <http://www.centa.com> www.david-ingram.com
<http://www.david-ingram.com/>
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 in connection with personal or business
affairs such as at www.centa.com <http://www.centa.com> . If you forward
this message, this disclaimer must be included."
Be ALERT, the world needs more "lerts"
==============================
This from "ask an income tax and immigration expert" from www.centa.com
<http://www.centa.com/> or www.jurock.com <http://www.jurock.com/> or
www.featureweb.com <http://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, the 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 and Houston Texas
Denmark, Finland, Sweden Norway Bulgaria Croatia Income Tax and Immigration
Tips, Income Tax and ImmigrationWizard Income Tax and Immigration Guru
Income Tax and Immigration Consultant Income Tax and Immigration Specialist
Section 216(4) 216(1) NR6 NR-6 NR 6 Non-Resident Real Estate tax specialist
expert preparer consultant expatriate anti money laundering money seasoning
FINTRAC E677 E667 4789 4790 TDF-90 Reporting $10,000 cross border
transactions
=========================
Alaska, Alabama, Arkansas, Arizona,
California, Colorado, Connecticut,
Delaware, District of Columbia, Florida,
Garland, Georgia, Hawaii, Idaho, Illinois,
Indiana, Iowa, Kansas, Kentucky,
Louisiana, Maine, Maryland,
Massachusetts, Michigan, Minnesota,
Mississippi, Missouri, Montana, Nebraska,
Nevada, New Hampshire, New Jersey,
New Mexico, New York, North Carolina,
North Dakota, Ohio, Oklahoma, Oregon.
Pennsylvania, Rhode Island, Rockwall,
South Carolina, South Dakota, Tennessee,
Texas, Utah, Vermont, Virginia,
West Virginia, Wisconsin, Wyoming,
British Columbia, Alberta, Saskatchewan,
Manitoba, Ontario, Quebec City,
New Brunswick, Prince Edward Island,
Nova Scotia, Newfoundland, Yukon and
Northwest and Nunavut Territories,
Mount Vernon, Eumenclaw, Coos Bay
and Dallas Houston Rockwall Garland
Texas Taxman and Tax Guru and wizzard
wizard - consultant - expert - advisor -advisors consultants - gurus - Paris
Prague Moscow Berlin
Lima Rio de Janeiro, Santaigo
============================
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,
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, Albany
--
No virus found in this outgoing message.
Checked by AVG Anti-Virus.
Version: 7.0.300 / Virus Database: 265.8.6 - Release Date: 2/7/05
--
No virus found in this outgoing message.
Checked by AVG Anti-Virus.
Version: 7.0.300 / Virus Database: 265.8.6 - Release Date: 2/7/05
What's Related