Gabriel J. Hayos, Chartered Accountant
Contributing Editor
Federated Press Contributions
| Contributing Editor, Witterick on Corporate Acquisitions (CA) 1992-94 |
| Contributing Editor, International Tax Planning (ITP) 1997– |
| "Regulation 1103(1) – The Sometimes Forgotten Election" (1992) 1 CA 23 |
| "Cross-Border Butterfly Reorganization – Still Alive But Restrictions Proposed" (1993) 1 CA 47 |
| "Butterfly Reorganization Restrictions Are Introduced" (1993) 2 CA 73 |
| "Crystallizing Capital Gains Through an Internal Corporate Reorganization" (1994) 2 CA 92 |
| "Determining the value of Related Party Management Services" (1997) 6 ITP 396 |
| "New Treaty Regulations on Certain Hybrid Entities Including Liability Companies," in "Tax Planner's Notebook" (1997) 6 ITP 401 |
| "Canadian Mail Order Co. with U.S. P.O. Box Considered to Have U.S. Nexus" (1998) 7 ITP 436 |
| "Bump Denial on Certain Foreign Acquisitions of Canadian Corporations" (1998) 6 ITP 507 (co-authored with Ann Kippen) |
Biography
| Born 5 April 1953 |
| Educated University of Toronto B.Com. 1976; Chartered Accountant 1979 |
| Lead Partner, KPMG International Tax Services Canada |
| Canadian Representative, KPMG International Corporate Tax Global Steering Committee |
| Member, Canadian Institute of Chartered Accountants/Canadian Bar Association Joint Committee on Taxation |
| Lecturer, Institute of Chartered Accountants of Ontario; Canadian Institute of Chartered Accountants In-Depth Tax Course |
| Speaker, Canadian Tax Foundation annual conferences |
| Author, articles published in the Canadian Tax Journal |
Practice Description
| Mr. Hayos specializes in corporate reorganizations and international taxation. |
Address
| KPMG LLP |
| Suite 3300 |
| Commerce Court West |
| PO Box 31, Stn. Commerce Court |
| Toronto, Ontario M5L 1B2 |
| Telephone: (416) 777-8743 |
| Telecopier: (416) 777-8818 |
| E-mail: ghayos@kpmg.ca |
| Web: www.kpmg.com |
Entry updated October 2000