SQL is a widely-used programming language for computer databases in business. Frequently, software developers need to combine different kinds of data, such as integer and character fields, into a ...

FUND COMPANIES NOW HAVE more time to wind down mutual funds’ and exchange-traded funds’ (ETFs) character-conversion transactions. Ottawa announced its plans to end these transactions – which create a ...

The government has clarified its position on character conversion transactions. In the 2013 budget, the government announced it will no longer allow funds to use derivatives to convert income into ...

Ahead of time it had been presented as a boring federal budget but deep within the hundreds of pages of documents, there are some items that have the potential to cause potential problems for the ...

Mikhail Filitov, 64, is a civil servant planning to retire in a year. He’s widowed and only needs to support himself. His pension will cover basic expenses, but he also has a conservatively invested ...

If you use a character variable with an operator that requires numeric operands, such as the plus sign, SAS converts the character variable to numeric. If you use a comparison operator, such as the ...

The Toronto-headquartered law firm Torys has weighed in on so-called character conversion transactions, one of the tax changes made in the recent federal budget. According to the budget, the proposed ...