This zip file contains a Word for Windows version of my Canadian Income Tax Newsletter, TAX SAVER (Volume 3, Issue 3). I AM DISTRIBUTING THESE THROUGH BULLETIN BOARDS FOR PERSONAL USE ONLY. PLEASE DO NOT COPY EITHER THE TEXT OR THE TEXT WITH FORMATTING TO CREATE YOUR OWN NEWSLETTER (FOR DISTRIBUTION TO CLIENTS OR FOR PROFIT). You ARE allowed to download this file for personal reading and for passing on to your friends (free, so long as they are passed on intact). If you would like to distribute this newsletter to your own clients (under your name), I will expect to receive a fee for each issue). Please contact me to arrange for this at (416)944-3571. TAXLTR03.DOC This is a Word for Windows version I regret that, due to time constraints at this time of year, I am unable to provide an ascii text version of this newsletter. However, if you are unable to read the file, leave a message in CRS conference 69 (Tax) and I will either fax or mail you a printed copy of the newsletter. Also, there are two previous issues of the newsletter on CRS: TAXNEWSU.ZIP TAXLTR02.ZIP Comments are always appreciated! Paul S. Hewitt, Chartered Accountant 45 St. Clair Avenue West Suite 200 Toronto, Ontario M4V 1K6 Tel: (416)944-3571 Fax: (416)944-3570 and 967-3945 Cel: (416)407-6100