Table I shows that the DBT of SBRN was originating in the middle third of forearm in three cases (3%), out of which two belonged to the right forearm of male cadaver and one belonged to the left forearm of female cadaver (Fig.
In the three cases in which DBT of SBRN was originating from the middle third of forearm, one was passing through the BRT and the other two cases the DBT of SBRN was related to FS of BRT whereas in the lower third forearm, out of ten cases, five were related to FS and none of them were passing through the BRT.
The commonest procedure, De Quervain's release in which transverse skin incision approximately 1-2 cm proximal to radial styloid process is given (Luchetti, 2004) and in wrist arthroscopy in which 1-2 portal (between short thumb extensors and radial wrist extensors) are used, of the SBRN or its digital branch is likely get injured as it is just underneath the skin in adipose tissue (Trail, 2004).
As per classical textbook description, it has been described that SBRN runs lateral to radial artery behind brachioradialis, leaves the artery 7 cm proximal to wrist and passes deep to BRT.
In an earlier study, out of twenty cases, two cases (10%) SBRN became subcutaneous by piercing the tendon of brachioradialis (Abrams et al.
SBRN becomes subcutaneous as it emerges from posterior border of brachioradialis.
and the multiplicity of rules win greatly complicate administration of the SBRN system.
Based on the experience of our members with the administration of the Quebec Income Tax Act, TEI is less than sanguine about the potential netting of federal tax accounts within the SBRN.
TEI believes that the efficacy of the SBRN program would be enhanced if Revenue Canada assigns an account officer for each SBRN, at least in respect of large corporations.
Tax Executives Institute is supportive of a SBRN program having the following characteristics:
Tax Executives Institute appreciates the opportunity to provide our comments on the proposed SBRN program.