Welcome and thank you for visiting the Moriyama/Burton website. In addition to providing you with a profile of our firm and the services we provide, this website has been designed to become a helpful resource tool to you, our valued clients and visitors.

As you browse through our website, you will see that we have not only highlighted background information on our firm and the services we provide, but have also included useful resources such as informative articles (in our Newsletter section) and interactive financial calculators (in our Financial Tools section). In addition, we have gathered links to external websites that we felt would be of interest to our clients and visitors (in our Internet Links section).

While browsing through our website, please feel free to contact us with any questions or comments you may have - we'd love to hear from you. We pride ourselves on being proactive and responsive to our clients' inquiries and suggestions.

Year End Checklist This checklist will help you to assemble required information for preparation of your financial statements and corporate tax returns. To improve the efficiency of the year end process, please print the completed checklist and return it to us together with your financial information.

Click on the link below to view a publication from Tax Tips & Traps. To view previous publications visit the newsletter section of our website. (Please note that the link will open in Acrobat.com and will take a few seconds to load)

2010 Third Quarter - Issue No. 91

In This Issue:
• Personal Tax
• Employment Income
• Business/Property Income
• Owner-Manager Remuneration
• Estate Planning
• GST/HST
• Web Tips
• International
• Did You Know....