SPRING 2018 Vol 14 Issue 1 PERSPECTIVES DEPARTMENTS 6  Message from the Chair By Fred Haladay 8  Message from the President By Stephen Cryne 12 Industry News 30  Professional Services Directory The Official Publication of the Canadian Employee Relocation Council FEATURES 21 Tax hurdles: Concerns grow over the impact of U.S. tax reform on cross border relocation By Kelly Parker 24 Shining example: Canada stands apart from the U.S. as it makes it easier to bring skilled labour across the border By Andrew Brooks 26  Free trade and fair deals: NAFTA negotiations highlight very different priorities for U.S. and Canadian industries By Andrew Brooks 28  Where to stay? Making sense of Canada’s turbulent real estate market and the effect rising prices are having on relocation By Matthew Bradford 24 18 COVER STORY 18  DESTINATION MONTREAL: With a growing tech scene and enviable cost of living, Montreal is on the radar of businesses looking to set up shop in North America By Matthew Bradford 21