On April 24, 2012, the Government of Newfoundland and Labrador delivered a budget focused on people and prosperity. The link is to the main Web page for Budget 2012.

Newfoundland and Labrador Finance Minister Tom Marshall tabled the province’s fiscal 2012–13 Budget on April 24, 2012. There are some minor tax changes. Learn more in Ernst and Young’s Tax Alert.

Manitoba Finance Minister Stan Struthers tabled the province's fiscal 2012–13 Budget on April 17, 2012. Learn more in Ernst and Young’s Tax Alert.

Deloitte’s highlights review of the 2012 Manitoba Budget. This is the first budget since the government’s majority election victory in the fall of 2011. You can download a PDF version at the bottom of the Web page.

The link is to the Manitoba Department of Finance budget page where you will find a number of links to budget materials.

Your competitive advantage starts here! No matter what sector of business you’ve chosen as your focus, CGA-BC’s Professional Development seminars can help you take your career and your organization to new heights.

This course has been designed as an introduction to the taxation of partnerships in Canada. The course will provide you with the knowledge to distinguish partnerships from other unincorporated business structures such as joint ventures, and to understand the rules by which the income of the partnership and the tax obligations of the partners is calculated.