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however, the IRS reached the opposite result on facts similar to those in Rothstein. That is, the
document IMAGES-009-HOUSE_OVERSIGHT_026590.txt House Oversight Committee — Epstein Estate Records (Nov 2025)

…U.S. grantor trusts as disregarded entities. As noted below, a wholly grantor trust is treated as a separate entity for Canadian tax purposes. Various planning opportunities may arise as a result of such divergent treatment. Conduit Financing. Treasury has proposed respecting D...

COLLABORATIVE INSIGHTS February 25, 2019
document IMAGES-008-HOUSE_OVERSIGHT_024916.txt Feb 25, 2019 House Oversight Committee — Epstein Estate Records (Nov 2025)

…many U.S. states and the District of Columbia have legalized certain cannabis- related activities. Risks Pertaining to Canadian Cannabis-Related Companies: |n Canada, cannabis is an emerging industry and is subject to regulatory headwinds. While medical cannabis is legal in Cana...

Weingarten, Reid
email TEXT-001-HOUSE_OVERSIGHT_015015.txt Jul 4, 2017 House Oversight Committee — Epstein Estate Records (Nov 2025)

…eized in 1990, which could have prevented the 1993 World Trade Center bombing; 3. the release of Ali Mohamed from Royal Canadian Mounted Police detention in 1993, leaving him free to participate in the 1998 Nairobi Embassy bombing; 4. the treatment of Ali Mohamed as an "unindicte...

however, that the Preamble to the proposed regulation states that the proposed regulations
document IMAGES-009-HOUSE_OVERSIGHT_026591.txt House Oversight Committee — Epstein Estate Records (Nov 2025)

…rtain conditions are met. For instance, if a U.S. company makes an interest payment to an LLC that is wholly owned by a Canadian company, the payment is generally subject to the full 30% withholding rate imposed by Code section 1442(a) and is not entitled to the benefits of a red...

ITAL Cannabis Investment Report | December 2017
document IMAGES-008-HOUSE_OVERSIGHT_024806.txt House Oversight Committee — Epstein Estate Records (Nov 2025)

…arcotic Drugs and Psychotropic Substances of 1988) Crumble a form of wax concentrate CSA Controlled Substances Act CSE Canadian Securities Exchange Curing a phase of the cannabis cultivation process during which dried cannabis flower undergoes controlled fermentation to develop...

ceremony in New York City on May 7
document IMAGES-006-HOUSE_OVERSIGHT_021219.txt House Oversight Committee — Epstein Estate Records (Nov 2025)

…wherever it may reside,” said Hillman judge Ta- Nehisi Coates. In 2011, the Sidney Hillman Foundation inaugurated the Canadian Hillman Prize. This year’s winners, Harvey Cashore, Bob McKeown and Kimberly Ivany of CBC’s The Fifth Estate, won for their sweeping investigation into...

ary editor of Vanity Fair, likes to
document IMAGES-006-HOUSE_OVERSIGHT_021999.txt House Oversight Committee — Epstein Estate Records (Nov 2025)

…reat Gatsby. Carter himself could have stepped out of a novel—though in his case, the author would be Horatio Alger. A Canadian college dropout who'd worked as a railroad lineman, he arrived in New York in his late twenties and commenced an astonishingly quick rise up the social...

Compliance Program Case Study
document IMAGES-007-HOUSE_OVERSIGHT_022563.txt House Oversight Committee — Epstein Estate Records (Nov 2025)

…ment entity (the “Chinese Official”); using an international law firm to request and review 50 documents from the SPVs’ Canadian attorney; interviewing the attorney; and interviewing the SPVs’ management. Notwithstanding the financial institution’s robust compliance program and...

Global equity markets - Key points
document IMAGES-008-HOUSE_OVERSIGHT_025260.txt House Oversight Committee — Epstein Estate Records (Nov 2025)

…is likely to improve gradually over the coming quarters, supporting company earnings. ¢ We keep our negative stance on Canadian equities. Corporate earnings continue to decline, showing a weak development relative to the global trend. In addition, valuation is not compelling. ¢...

intent on implementing bioterrorism as the new form of explosive terrorism."
document IMAGES-003-HOUSE_OVERSIGHT_015006.txt Sep 11, 1990 House Oversight Committee — Epstein Estate Records (Nov 2025)

…ized in 1990, which could have prevented the 1993 World Trade Center bombing; 3. the release of Ali Mohamed from Royal Canadian Mounted Police detention in 1993, leaving him free to participate in the 1998 Nairobi Embassy bombing; 4. the treatment of Ali Mohamed as an "unindict...

+ Joseph G. Carson, US Economist and Director—Global Economic Research, [email protected]
document TEXT-002-HOUSE_OVERSIGHT_033220.txt House Oversight Committee — Epstein Estate Records (Nov 2025)

…chase or sale of any financial instrument, product or service sponsored by AllianceBernstein or its affiliates. Note to Canadian Readers: AllianceBernstein provides its investment management services in Canada through its affiliates Sanford C. Bernstein& Co., LLC and AllianceBern...

ceremony in New York City on May 7
document IMAGES-006-HOUSE_OVERSIGHT_021226.txt House Oversight Committee — Epstein Estate Records (Nov 2025)

…wherever it may reside,” said Hillman judge Ta- Nehisi Coates. In 2011, the Sidney Hillman Foundation inaugurated the Canadian Hillman Prize. This year’s winners, Harvey Cashore, Bob McKeown and Kimberly Ivany of CBC’s The Fifth Estate, won for their sweeping investigation into...

Fwd: Announcing the 2019 Hillman Prize winners
email TEXT-001-HOUSE_OVERSIGHT_021113.txt Apr 23, 2019 House Oversight Committee — Epstein Estate Records (Nov 2025)

…r wherever it may reside," said Hillman judge Ta- Nehisi Coates. In 2011, the Sidney Hillman Foundation inaugurated the Canadian Hillman Prize. This year's winners, Harvey Cashore, Bob McKeown and Kimberly Ivany of CBC's The Fifth Estate, won for their sweeping investigation into...