New tax laws for physicians

Issue: BCMJ, vol. 51, No. 4, May 2009, Page 160 News

Revenue Canada has changed some of the tax rules regarding deductions for information technology in physicians’ offices that will reduce the immediate costs of technology adoption. Physicians can now deduct the entire cost of computer hardware during the year of purchase instead of making reduced deductions over several years. This is a short-term incentive valid from 27 January 2009 to 1 February 2011. The Canadian Medical Association has provided more background in an article at www.cma.ca/index.cfm?ci_id=10043190&la_id=1.

. New tax laws for physicians. BCMJ, Vol. 51, No. 4, May, 2009, Page(s) 160 - News.



Above is the information needed to cite this article in your paper or presentation. The International Committee of Medical Journal Editors (ICMJE) recommends the following citation style, which is the now nearly universally accepted citation style for scientific papers:
Halpern SD, Ubel PA, Caplan AL, Marion DW, Palmer AM, Schiding JK, et al. Solid-organ transplantation in HIV-infected patients. N Engl J Med. 2002;347:284-7.

About the ICMJE and citation styles

The ICMJE is small group of editors of general medical journals who first met informally in Vancouver, British Columbia, in 1978 to establish guidelines for the format of manuscripts submitted to their journals. The group became known as the Vancouver Group. Its requirements for manuscripts, including formats for bibliographic references developed by the U.S. National Library of Medicine (NLM), were first published in 1979. The Vancouver Group expanded and evolved into the International Committee of Medical Journal Editors (ICMJE), which meets annually. The ICMJE created the Recommendations for the Conduct, Reporting, Editing, and Publication of Scholarly Work in Medical Journals to help authors and editors create and distribute accurate, clear, easily accessible reports of biomedical studies.

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For more information on the ICMJE Recommendations for the Conduct, Reporting, Editing, and Publication of Scholarly Work in Medical Journals, visit www.icmje.org

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