Taxpayers may be subject to the risk that an IRS examination could increase (or create) a gift tax or estate tax liability many years after a gift is made. Practitioners can help clients limit this ...

aInstitute for Mental Health Policy Research, Centre for Addiction and Mental Health, Toronto, ON, Canada bCampbell Family Mental Health Research Institute, Centre for Addiction and Mental Health, ...

Introduction This guidance support trusts and community providers to enable front line staff to fulfil their legal requirements around the Mental Capacity Act (MCA) 2005; specifically when supporting ...

Objective To identify interventions that will increase commuter cycling. Setting All settings where commuter cycling might take place. Participants Adults (aged 18+) in any country. Interventions ...

BACKGROUND: Specific types of violence such as intimate partner sexual violence and intimate partner homicide occur more frequently in rural areas. OBJECTIVE: This study aimed to systematically review ...

You can make your customs and immigration declaration using Advance Declaration in the ArriveCAN app before you fly into one of Canada’s participating airports. Benefits include: enjoy a more modern ...