As a kid growing up in suburban Detroit, it was frequently noted that our town “looked down” on Canada . . . literally. It was a bad joke based on a geographical quirk. We lived in the only part of the United States that was due north of Canadian soil.
We soon learned that it wasn’t nice to poke fun at our neighbors. I’ve been atoning for my indiscretions ever since. To that end, I’ll take this opportunity to comment favorably on a recent development in Canadian tax law.
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