Julianne, 

Please address Cooper's questions, or forward to the Calgary office.  He's responsible for his own CN tax & has had est CN withholdings from his paychecks (not hypo).

Thanks, 

Mike

 -----Original Message-----
From: 	Richey, Cooper  
Sent:	Wednesday, December 05, 2001 2:34 PM
To:	Jones, Michael B
Subject:	canadian tax status

Hi,

I'm responding to an email sent by Tim Callahan on Nov 30 regarding questions on tax equalization.  I also left a voice-message for you.  

I'm in the Calgary office and paid out of the U.S.  I've been operating under the assumption that i 
wouldn't get hit twice on income taxes as there is a "credit" between Canada and the U.S.  However, after doing some reasearch on the IRS website, it seems there may be a cap to the "credit" that is allowable.  Do you know anything about this? or can you point me to someone who might be knowledgeable in such matters?  

thanks,
Cooper Richey
403 974 6946