Print Edition Subscription enquiries: Telephone: 416-977-0748 Toll free: 1-800-268-3793 Fax: 416-204-3416 Subscription rates: Annual subscription rates: Members $32 CPA students $45 Non-members $55 Single copy: $5.50 Outside Canada: $89 for a one-year subscription $8.90 for a single copy GST of 5% applies to all domestic subscriptions. GST registration number 83173 3647 RT0001. Publications Mail Agreement No. 40062437. Return undeliverable Canadian addresses to: CPA Magazine, Chartered Professional Accountants of Canada, 277 Wellington Street West, Toronto, Ontario. M5V 3H2. CPA Magazine is a member of the Canadian Business Press and Magazines Canada.