o FP Solutions By www.cch.ca Published On :: Fri, 19 Sep 2014 10:08:03 GMT FP Solutions is the most powerful financial planning software on the market to give your clients the means to achieve more. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o Family Foundation Handbook (2012) – U.S. By www.cch.ca Published On :: Tue, 21 Jun 2011 09:49:13 GMT Available: September 2011 Authors: Jerry J. McCoy, J.D.; and Kathryn W. Miree; J.D. Provides comprehensive coverage of the legal, tax, and business aspects of forming and operating a family foundation. From grantmaking to investment management, accounting procedures to tax filings, and funding the foundation to protecting it from liability, this handbook provides coverage of all the issues a family foundation faces. This valuable resource provides forms, checklists, questionnaires, training forms, and other items to help provide the professional assistance every foundation needs. 1. Introduction 2. Family Foundation Basics 3. How To Create A Family Foundation 4. Using Charitable Trusts To Fund The Family Foundation 5. Designing The Family Foundation 6. Operating Restrictions 7. Grantmaking 8. Foundation Administration 9. Special Issues Related Books: U.S. Master Estate and Gift Tax Guide (2012) Estate Planning (2012 Edition) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o Family Foundation Handbook (2011) -- U.S. By www.cch.ca Published On :: Mon, 01 Nov 2010 09:02:27 GMT Available: October 2010 Authors: Jerry J. McCoy, Kathryn W. Miree, J.D. The Family Foundation Handbook provides comprehensive coverage of the legal, tax, and business aspects of forming and operating a family foundation. From grant making to investment management, accounting procedures to tax filings, and funding the foundation to protecting it from liability, this handbook provides coverage of all the issues a family foundation faces. This valuable resource provides forms, checklists, questionnaires, training forms, and other items to help provide the professional assistance every foundation needs. 2011 Highlights: A new section on L3Cs and B Corporations and the role those new entities play in grantmaking. New regulations, revenue rulings, and private letter rulings impacting family foundations. The most recent statistics of related to family foundation trends and profiles from The Foundation Center, the Council on Foundations, the IRS, and the Association of Small Foundations. The most recent data on family foundation investment returns, asset allocations, and administrative expenses with a special emphasis on salary data. Updated statutory references for state volunteer protection laws. Updated statutory references for states that have adopted the Uniform Prudent Management of Institutional Funds Act (which is quickly replacing Uniform Management of Institutional Funds Acts across the country) and the impact that will have on foundation management. The most current list of resources for family foundations including resources, publications grants and administrative software, online research sites, charitable trade groups, and socially responsible investment funds and firms. The new statutory rules under the Pension Protection Act affecting Type III supporting organizations, and the Proposed Treasury Regulations associated with those rules. Expanded discussion of the uncertain status of the federal estate tax and the tax on generation-skipping transfers as this edition went to press. An additional alternative for the person considering a family foundation – the medical research organization. Expanded discussion of the privacy and disclosure aspects of a family foundation with some potential strategies for the person who regards this as a major concern. Content: Introduction. Family Foundation Basics How To Create A Family Foundation Using Charitable Trusts To Fund The Family Foundation Designing The Family Foundation Operating Restrictions Grantmaking Foundation Administration Special Issues Bibliography Table of Cases Table of StatuteIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
o Guidebook to Illinois Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 13:35:01 GMT CCH's Guidebook to Illinois Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Illinois. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Illinois returns or who are required to deal with Illinois taxes. Now in its 41st edition, this popular handbook is the one source those involved with Illinois taxation need for timely and accurate answers in a convenient and accessible desktop format. It presents concise coverage of the taxes of major interest including: Personal Income Tax Corporate Income Tax Sales And Use Taxes Other Illinois taxes are summarized, as well, including the administration and imposition of City of Chicago taxes, with particular emphasis placed on persons or transactions subject to the tax, the basis and rate of tax, and the new annual return provisions.Administration and imposition of City of Chicago taxes The Guidebook includes additional practical tips, pointers and examples to practitioners by Marilyn A. Wethekam, Fred O. Marcus, Jordan M. Goodman, David A. Hughes, Brian L. Browdy, and C. Eric Fader of Horwood Marcus & Berk in Chicago. This valuable commentary helps practitioners further apply the complex principles of Illinois tax law to specific practice situations. For the user's convenience in determining what is new in the Illinois tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key legislative developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Illinois and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy. Detailed references to specific paragraphs in the comprehensive CCH Illinois Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning. Related Titles: Full Article
o Understanding the Taxation of Partnerships, 6th Edition By www.cch.ca Published On :: Mon, 20 Nov 2006 13:04:27 GMT Understanding the Taxation of Partnerships is now available online. Use your online subscription to: Search research content instantly Access your applicable CCH subscriptions; all integrated Save research to your electronic client files Enjoy access virtually anywhere Understanding the Taxation of Partnerships is the only publication in Canada that provides a comprehensive analysis of tax issues affecting one of the most common forms of business organization. This publication provides in-depth analysis of the tax issues that must be considered when a partnership is used as a business or investment vehicle. The sixth edition of this indispensable reference is a complete guide to understanding Canadian income tax rules including important developments in case law and administrative practice affecting partnerships. This edition has been updated to include: changes to the Canada–US treaty that have affected the use of partnerships in cross-border planning; the SIFT partnership rules; recent cases that have implications for partnerships; and additional material on partnerships in the foreign affiliate context. Other topics covered include: how partnerships differ from joint ventures and other entities; computation of partnership income; the "at-risk" rules; transfers of property to and from partnerships, and other reorganizations involving partnerships; professional partnerships; and partnerships in the international context. The 6th Edition is current to September 30, 2010. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o U.S. Revenue Recognition Guide (2011) By www.cch.ca Published On :: Mon, 01 Nov 2010 08:52:30 GMT Available: November 2010 Author: Scott Taub CPA Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. Revenue Recognition Guide is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague. For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles. This edition has been updated to reflect the new FASB Accounting Standards CodificationTM and includes both pre- and post-Codification references for quick access to the information you need in the way that you prefer accessing it. The Guide also provides examples of key points, includes excerpts from the financial statements of public companies, illustrating key concepts and judgments, and discusses revenue recognition projects on the agendas of the various accounting standard-setters. Revenue Recognition Guide is organized into 13 chapters. Within these chapters, a number of Observations and Practice Pointers highlight key consequences of the accounting guidance and identifies issues to watch for when dealing with certain revenue transactions. SEC Registrant Alerts highlights issues that the SEC is particularly focused on, as well as additional guidance provided by the SEC beyond the guidance typically followed by non-public companies. To facilitate research, the text includes references to pertinent paragraphs of the authoritative literature addressing key points. Material can be located several ways: the Cross-Reference lists pre- and post-Codification references and shows the chapter in which a particular pronouncement is discussed; the Index provides a quick page reference based on topic. Revenue Recognition Guide covers the following topics: Revenue-Related Literature General Principles Multiple-Element Arrangements Product Deliverables Service Deliverables Intellectual Property Deliverables Miscellaneous Issues Contract Accounting Software: A Complete Model Presentation Disclosures Future Expectations and Projects Related Books: U.S. Master Tax Guide®, 2011 Full Article
o The Canadian SR&ED Tax Incentives Handbook, 2nd Edition By www.cch.ca Published On :: Fri, 24 Jun 2011 16:14:27 GMT The Canadian SR&ED Tax Incentives Handbook shows you how to take full advantage of one of the most generous R&D tax incentive programs in the world.Every year, the Canadian government awards up to $4 billion in cash refunds and tax credits for Scientific Research and Experimental Development (SR&ED). The Canadian SR&ED Tax Incentives Handbook provides accountants, tax experts, lawyers, scientists and technologists with practical tools that assist in the management of SR&ED programs in order to realize the greatest tax advantage. Author Lucie Bélanger, of the accounting firm PricewaterhouseCoopers, provides comprehensive commentary on all matters, including: Eligibility of activities and expenditures for the SR&ED program How to identify SR&ED activities in commercial projects Management and documentation of SR&ED projects The review of SR&ED contracts by tax authorities New CRA administrative policies Recent changes to the Income Tax ActThe Canadian SR&ED Tax Incentives Handbook includes practical examples, summaries of recent court decisions, keys to identifying SR&ED activities, and case studies by sector. Although comprehensive in its coverage and references, it offers practical strategies and tactics covering the most common SR&ED issues. Written by practitioners for practitioners, this essential guide provides the answers you need to ensure SR&ED planning is accurate, complete, efficient and by the rules.Topics include: Eligible SR&ED activities as defined in the law Excluded activities Common practice Tribunals and the concept of SR&ED The CRA’s interpretation of the concept of experimental development Issues with respect to the eligibility of the activities SR&ED projects and business projects Fundamental and applied research Industrial research Experimental development projects within business projects Research and development of products and processes Strategic development of products and processes Innovation and business strategy Introduction of new technologies and development of products and processes Purchases of technology, know-how or SR&ED results Purchase, development and improvement of production equipment Projects involving industrial control and automation Moulds and tools Eligible experimentation activities and trial runs Software development Documentation If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o Preparing Your Trust Tax Returns™, 2015 Edition By www.cch.ca Published On :: Thu, 06 Nov 2008 09:52:32 GMT For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522 Preparing Your Trust Tax Returns is updated annually and provides the most current, detailed information available. The commentary provided is practical in nature and addresses substantive income tax issues relating to trusts and beneficiaries and that are relevant to the reporting requirements. Features & Coverage: Context-sensitive links from Taxprep and Cantax software to the commentary in the online formats Saves you time by putting search at your finger tips More topics in detail than any other guides available Easy-to-understand format lets you find what you need References to CRA documents, legislation and cases Recognized as the industry standard by tax professionals across Canada, the Preparing Your Tax Returns series provides total coverage and thorough examination of all rules and interpretations for income tax. Loaded with "how-to" advice, tax planning tips, and fast answers to all of your challenging questions, it’s indispensable during your T3 season. Table of Contents: Chapter 1 - Introduction What is a Trust? Basic Types of Trusts Determining Whether a Trust Exists Parties to a Trust Purpose Trusts and Charitable Purpose Trusts Chapter 2 - Filing a Trust Income Tax Return and Related Matters Filing Requirements Payment of Tax Penalties Assessments, Objections and Appeals Taxpayer Relief Provisions Other Considerations Chapter 3 - Identification: Types of Trusts Testamentary Trusts Inter Vivos Trusts Chapter 4 - Total Trust Income Total Trust Income (“Step 2" on T3 return) Capital Gains and Losses Pension Income Dividends from Taxable Canadian Corporations Foreign Investment Income Other Investment Income Business, Farming, Fishing, and Rental Income NISA Fund No.2 <If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o Introduction to Federal Income Taxation in Canada, 32nd Edition By www.cch.ca Published On :: Tue, 14 Jul 2009 10:39:20 GMT Introduction to Federal Income Taxation in Canada, 32nd Edition gives you a smart learning advantage – here’s how: Each chapter includes examples, problems, multiple choice questions, and exercises designed to reinforce the material and text comprehension – with solutions provided for the student Review questions throughout the textbook include discussion notes at the end of the book Assignment problems and advisory cases have solutions provided in the Instructor’s Solutions Manual Student DVD includes extra problems and solutions for self-study CCH research software and CANTAX software also included on DVD New this year – Student Study Guide: This guide contains the solutions to the Review Question, Multiple Choice Questions, and Exercises, as well as additional study material and a glossary. Income Tax Act compliant Students dedicated to taxation and students interested in developing a solid general understanding of federal tax law will benefit from this resource. The contents are arranged in a sequence that follows the organization of the Income Tax Act for easy cross-referencing. Reality checked We know accuracy is critical and we pride ourselves on providing the most accurate and current content. Updated annually to reflect Budget and other legislative changes to income tax provisions All assignment materials have been carefully prepared and tested Robert E. Beam, F.C.A., is a Professor Emeritus in the School of Accounting and Finance, University of Waterloo. He was associated with Ernst & Young, Chartered Accountants, Toronto. From 1972 to 1998, he was Coordinator of the Tax Section of the School of Accountancy, Institute of Chartered Accountants of Ontario. In September 2002, Mr. Beam became the first recipient of the Canadian Institute of Chartered Accountants Award for Excellence in Tax Practice and Education. His articles have appeared in the Canadian Tax Journal. Stanley N. Laiken, Ph.D., is the Deloitte Professor in the School of Accounting and Finance, University of Waterloo. He has taught taxation to students in professional programs, both at the university and post-university levels, since 1972. He is a recipient of the Distinguished Teacher Award at the University of Waterloo and the Canadian Academic Accounting Association’s L.S. Rosen Award in recognition of outstanding contributions to Canadian accounting education. His articles have appeared in the Canadian Tax Journal. He is also the Director of the Deloitte Centre for Tax Education and Research at the University of Waterloo. <If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o Federal Tax Course (U.S.): A Guide for the Tax Practitioner (2011) By www.cch.ca Published On :: Wed, 10 Nov 2010 15:00:56 GMT Federal Tax Course: A Guide for the Tax Practitioner offers the knowledge and know-how needed to deal effectively with all current developments in federal tax. This easy-to-use guide is written by Susan Flax Posner, one of today's most effective communicators on the tax law. The Guide presents a complete picture of the federal tax law for today's busy practitioners with clear and easy-to-understand explanations. It discusses hundreds of tax strategies and uses real-world examples to illustrate application of tax principles. This comprehensive manual provides more than 2,300 pages of completely updated material, which has made it an essential and necessary reference for thousands of tax return preparers, business planners, legal advisors or business owners. The Guide is the tax reference of choice for so many practitioners because it covers taxes in a uniquely approachable and understandable way and it helps readers avoid costly tax traps and keep tax bills at their rock-bottom minimum. Simply written and illustrated, yet comprehensive, the Guide provides: Eight chapters on figuring the individual tax that clearly explain all the rules and concepts involved Six chapters on deductions and exemptions that painstakingly present the detail in clear language Five chapters on withholding, AMT and tax accounting that cut through the complexity for better understanding Six chapters on taxation of corporations, S corporations, partnerships, and estates and trusts that plainly explain the rules Five chapters on returns, payments, foreign income and estate and gift that crystallize the issues The new 2011 Edition reflects the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act of 2010, and the Hiring Incentives to Restore Employment (HIRE) Act, as well as recent regulations, rulings and case law that impact the many topics covered. CONTENTS: Key Tax Return Filing Facts Excise Tax Rates 2011 Federal Tax Calendar Figuring the Individual Tax 1. Individuals Filing Status, Personal Exemptions, Standard Deduction and Rates 2. Gross Income Inclusions 3. Retirement Plans 4. Employee Fringe Benefits 5. Gross Income Exclusions 6. Gain or Loss Basis Recognition 7. Gain or Loss, Sale of Residence, Casualty, Theft, Condemnation 8. Capital Gains and Losses of Individuals Maximizing Deductions and Credits 9. Personal Deductions 10. Travel and Entertainment Deductions 11. Depreciation 12. Business Deductions 13. Losses and Bad Debts <If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o Canadian Transfer Pricing, 2nd Edition By www.cch.ca Published On :: Tue, 04 Oct 2011 11:12:44 GMT Canadian Transfer Pricing describes and clarifies Canada's current transfer pricing rules. It sets out the methods used by the CRA and described in the OECD Guidelines for determination of an arm's length price for goods and services. Due to the large dollar amounts involved in transfer pricing disputes, the importance of transfer pricing to the Canada Revenue Agency ("CRA") continues to evolve into a prominent component of tax collection and enforcement in Canada. Tax practitioners and company executives need to be aware of the procedures and documentation requirements in order to remain compliant with the transfer pricing rules and to be better prepared in the face of an audit by the CRA. This is also true for companies intending to establish an APA or resolve disputes with the revenue authorities in Canada and overseas with respect to transfer pricing transactions. Authored by Jules Lewy, BCL, LLB and members of the tax group of one of Canada’s largest and most respected law firms, Dentons, Canadian Transfer Pricing provides a comprehensive overview of the Canadian transfer pricing regime. This essential edition includes discussion on the OECD’s involvement in the area of transfer pricing tax policy as well as a brief overview of the U.S. transfer pricing legislation. Chapters Include: What is Transfer Pricing? Transfer Pricing Rules Prior to 1999 Canada’s Current Transfer Pricing Rules Transfer Pricing and Intra Group Services Transfer Pricing and Restructuring Contemporaneous Documentation and Transfer Pricing Penalties Advance Pricing Agreements Transfer Pricing Audit Process Transfer Pricing Dispute Resolution Competent Authority Jurisprudence Transfer Pricing and Customs, GST and HST. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o Canadian GST/HST Reporter By www.cch.ca Published On :: The complete, authoritative, easy-to-use reference on GST/HST Whether you’re a commodity tax expert or someone who just needs to know the basics of GST/HST, you’ll find everything you need to know here, and you’ll find it fast. Canadian GST/HST Reporter is organized logically by topic and includes hypertext links to related matter to accelerate your search, as well as quick reference tables. Detailed commentary by Michael Firth of PricewaterhouseCoopers LLP and Brent F. Murray of Wilson & Partners LLP adds richness to already comprehensive coverage. Stay up to date with complete coverage of all developments, including full coverage of legislation and proposed legislation, expert commentary and analysis, and all related government documents. Content includes: Full text of the Excise Tax Act, including text of all pending amendments affecting GST/HST History notes for the Excise Tax Act Explanatory notes to pending amendments and to historical amendments Full text of GST/HST regulations Full text of cases decided under the Excise Tax Act by the Supreme Court of Canada, the Federal Court of Canada and the Tax Court of Canada Digests and full text of selected decisions of the Canadian International Trade Tribunal Full text of selected provincial commodity tax decisions Extensive commentary, arranged topically Quick reference charts Related government documents, such as Memoranda, Policy Statements and GST/HST Headquarters Letters Bonus features: CCH Smart Charts® Using exclusive technology, this time-saving interactive research tool integrates your subscription content to quickly create federal-provincial tax comparisons in an easy-to-read chart format. CCH Smart Charts lets you move easily between explanations, analysis, and primary source documents. You choose the topics. You choose the jurisdictions. You choose the year. Smart Charts does the rest. Canadian GST/HST Monitor newsletter provides timely, incisive commentary on areas that matter most to commodity tax practitioners and non-specialists alike. News Tracker brings you up-to-the-minute information on the latest tax developments. You choose the topic and how frequently you want to be updated. Activity logs help you keep track of time spent doing research. Free training and technical supportIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
o California Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 12:07:23 GMT Available: December 2011 CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. Related Books: State Tax Handbook (2012) Guidebook to Illinois Taxes (2012) Guidebook to Connecticut Taxes (2012) Guidebook to Florida Taxes (2012) Guidebook to Maryland Taxes (2012) Guidebook to Massachusetts Taxes (2012) Guidebook to Michigan Taxes (2012) Guidebook to New Jersey Taxes (2012) Guidebook to New York Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o Almanac of Business & Industrial Financial Ratios (2012) By www.cch.ca Published On :: Wed, 22 Jun 2011 11:12:06 GMT Available: September 2011 Author: Dr. Leo Troy Determine a company's true measure of performance and value. The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries. Data for each industry is divided into 13 categories based on company size, so you'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you important average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more. The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin. The Almanac of Business and Industrial Financial Ratios comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac. The book is organized by the following major industry sectors, which in turn cover 199 industries, including: Agriculture, forestry, fishing, and hunting Mining Utilities Construction Manufacturing Wholesale trade Retail trade Transportation and warehousing Information Finance and insurance Real estate and rental leasing Professional, scientific and technical services Management of companies (holding companies) Administrative and support and waste management and remediation services Health care and social assistance Arts, entertainment and recreation Accommodation and food services Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and religious, grant making, civic, and professional organizations) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o Almanac of Business & Industrial Financial Ratios (2011 By www.cch.ca Published On :: Fri, 29 Oct 2010 14:54:25 GMT Available: September 2010 Author: Leo Troy Ph. D. CCH's Almanac of Business and Industrial Financial Ratios is the first step in helping to determine a company's true measure of performance and value. The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries. Data for each industry is divided into 13 categories based on company size, so you'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you important average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more. The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin. The Almanac of Business and Industrial Financial Ratios comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac. The book is organized by the following major industry sectors, which in turn cover 199 industries, including: Agriculture, forestry, fishing, and hunting Mining Utilities Construction Manufacturing Wholesale trade Retail trade Transportation and warehousing Information Finance and insurance Real estate and rental leasing Professional, scientific and technical services Management of companies (holding companies) Administrative and support and waste management and remediation services Health care and social assistance Arts, entertainment and recreation Accommodation and food services Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and reliIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
o Accounting Desk Book (2012) (U.S.) By www.cch.ca Published On :: Thu, 13 Oct 2011 14:23:16 GMT Available: December 2011 The 2012 Accounting Desk Book is a practical readable guide that provides insightful and clear explanations for CPAs and financial services professionals on key areas of daily accounting practice. It explores dozens of important accounting and finance issues from IRS practice to equity strategies; from budgeting to depreciation; from e-commerce to expert witness testimony. The Desk Book offers straightforward discussion of significant developments that help the accountant understand and apply relevant accounting principles, legal requirements and tax rules. It discusses important pronouncements from the FASB, GASB and the IASB, along with updated information on PCAOB activities. This handy guide examines the financial reporting presentation requirements and required disclosures and reviews and updates the reader on specialized accounting topics needed for the proper treatment of a transaction. The book provides information that is key to the consideration of an engagement in a new area of practice or to field a client's question. New developments are discussed within the context of the topics in each chapter. Guidelines, illustrations, and practical explanations simplify complex issues and help accountants quickly understand how to apply new accounting and finance developments to client situations. The 2012 Edition of the Accounting Desk Book covers the following topics: FINANCIAL REPORTING - Chapter 1: Principles of Financial Statements, Disclosure, Analysis and Interpretation - Chapter 2: Revenue and Expenses - Chapter 3: Stockholders' Equity - Chapter 4: Statement of Cash Flows - Chapter 5: Segment Reporting STANDARDS - Chapter 6: Actions of the Financial Accounting Standards Board - Chapter 7: Consolidation of Variable Interest Entities - Chapter 8: Governmental Accounting - Chapter 9: Governmental Fund Accounting - Chapter 10: Not-for-Profit or Exempt Organizations - Chapter 11: International Standards: Accounting - Chapter 12: International Standards: Auditing, Ethics, Public Sector ACCOUNTING PROCEDURES - Chapter 13: Cost Accounting - Chapter 14: Budgeting for Profit Planning and Budgetary Control - Chapter 15: Change in Accounting Methods and Consideration of Accounting Periods - Chapter 16: Auditor Independence and the Audit Committee - Chapter 17: Taxpayer Rights NICHE TOPICS - Chapter 18: Practice Before the IRS and the Power of Attorney - Chapter 19: Internet Accounting - Chapter 20: E-Commerce and E-Communication - Chapter 21: Insurance Accounting - Chapter 22: Expert Witness - Chapter 23: Keep It Honest and Profitable SEC ACCOUNTING & OVERSIGHT If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o 2013 Canadian Federal Budget Plan: CCH Special Report By www.cch.ca Published On :: Mon, 21 Dec 2009 10:36:34 GMT This Special Report contains the full text of the 2013 Canadian Federal Budget Plan with in-depth Budget analysis prepared by experts from Dentons and by Joseph Frankovic LL.B., LL.M., Ph.D., CFA. The commentary written for this report describes each income tax proposal contained in the Budget as well as proposals relating to GST/HST. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o State Tax Handbook 2011 By www.cch.ca Published On :: Wed, 27 Jan 2010 08:22:27 GMT Available: December 2010 CCH's State Tax Handbook is the perfect quick-answer tool for tax practitioners and business professionals who work with multiple state tax jurisdictions. This reference provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales and use taxes and tax administration. It saves lots of time for busy practitioners, serving as a convenient single source of key state tax information for professionals instead of them having to wade through multiple sources to find this information. The book is set out in four parts, which together paint an overall picture of the states' levies, bases and rates of each tax, principal payment and return dates, and other important information on major state taxes. The State Tax Handbook provides a comprehensive "Taxes by State" section, which helpfully summarizes in one place the tax rules for each state, including key information such as tax rates and filing/payment dates. It details the taxing authorities for each jurisdiction, including addresses, phone numbers, websites and taxes governed by each office. This helpful section also includes a discussion on collection of out-of-state taxes. The major features of each state's revenue system are outlined in uniform arrangement which makes reference from state to state easy. At-a-glance multistate charts detail important issues to assist state tax compliance and planning. More than 120 charts are provided, covering discrete topics such as income tax rates, state corporate and personal income tax reporting requirements, filing extensions, state taxation of passthrough entities; allocation and apportionment, AMT on preference items, manufacturing exemptions, sales for resale, consolidated returns, and estimated tax requirements. Related Books: U.S. Master Tax Guide®,2011 ProSystem fx Tax: for U.S. Tax Returns INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2011 Edition U.S. INCOME TAX REGULATIONS, Winter 2011 Edition State Tax Handbook 2011 Full Article
o INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections (2010-2011 Edition By www.cch.ca Published On :: Mon, 23 Aug 2010 10:50:35 GMT Compiled by a team of distinguished law professors, the 2010-2011 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections serves both students and practitioners in accessing the laws and regulations for U.S. international tax. For students, the INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections is a popular companion to an international tax coursebook for use in undergraduate or graduate courses in law and business schools. For practitioners, the book is an exclusive convenient desk reference. Unlike the full multi-volume Internal Revenue Code and Income Tax Regulations, this single-volume reference travels well between home and office -- and between classroom and dorm. The book features a reader-friendly large 7-1/4" x 10" format with new larger type fonts for enhanced readability. Includes CD of entire contents of book. In this comprehensive and easy-to-use volume, Professors Richard C. Pugh, Charles H. Gustafson, and Robert J. Peroni have selected provisions of the Internal Revenue Code and Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country. Code and Regulations sections included are those deemed to be essential to International Tax teachers, students and practitioners. The 2010-2011 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections reflects all legislation and regulations enacted or adopted on or before June 1, 2010. You may also be interested in: INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2010 Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o Connecticut Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 12:51:58 GMT Available: November 2011 CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. Related Books: State Tax Handbook (2012) Guidebook to Illinois Taxes (2012) Guidebook to California Taxes (2012) Guidebook to Florida Taxes (2012) Guidebook to Maryland Taxes (2012) Guidebook to Massachusetts Taxes (2012) Guidebook to Michigan Taxes (2012) Guidebook to New Jersey Taxes (2012) Guidebook to New York Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o U.S. Master Multistate Corporate Tax Guide (2012) By www.cch.ca Published On :: Thu, 13 Oct 2011 13:51:08 GMT Available: October 2011 A handy desktop reference containing concise explanations on major corporate tax issues that are readily accessible and easy to understand. It's an excellent resource for quick answers to the most-asked questions and at-a-glance state-to-state comparisons. Provides return preparation guidance for use by taxpayers subject to corporate income or income-based taxes in more than one state. It provides an efficient means for practitioners to understand the rules and guidelines relevant to filing corporate income tax returns in all of the 47 states (plus New York City and the District of Columbia) that impose a corporate income tax or that impose a franchise or other tax (such as the Michigan Business Tax) at least partially measured by income. Key elements of this helpful and annually updated publication are: CHARTS–designed to provide quick answers to the most often asked questions regarding state corporate income taxation. STATE BY STATE DISCUSSIONS–offer practical explanations of major corporate tax topics, including: Tax Rates Tax Credits Apportionment of Income Combined Reporting Consolidated Returns Nexus Net Operating Loss Carryforwards and Carrybacks Return Filing Requirements Alternative Minimum Taxes Treatment of Flow-through Entities In addition, since most practitioners prepare federal forms first, easy access to state law differences makes filling out state returns easier. The Guide provides helpful comparisons of federal and state tax laws for each state. HIGHLIGHTS OF KEY NEW DEVELOPMENTS–presents a summary of key legislative and regulatory changes affeIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
o State Tax Handbook (2012) By www.cch.ca Published On :: Fri, 04 Nov 2011 09:54:43 GMT Available: December 2011 The perfect quick-answer tool for tax practitioners and business professionals who work with multiple state tax jurisdictions. This handy and affordable reference provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales and use taxes and tax administration. This book brings together important tax information for each state tax system and adds value to the practice of multistate tax advisors and those advising multistate businesses. The book is set out in four parts, which together deliver an overall picture of the states' levies, bases and rates of each tax, principal payment and return dates, and other important information on major state taxes. The State Tax Handbook provides a comprehensive "Taxes by State" section, which helpfully summarizes in one place the tax rules for each state, including key information such as tax rates and filing/payment dates. It details the taxing authorities for each jurisdiction, including addresses, phone numbers, websites and taxes governed by each office. This helpful section also includes a discussion on collection of out-of-state taxes. The major features of each state's revenue system are outlined in uniform arrangement which makes reference from state to state easy. At-a-glance multistate charts detail important issues to assist state tax compliance and planning. More than 120 charts are provided, covering discrete topics such as income tax rates, state corporate and personal income tax reporting requirements, filing extensions, state taxation of pass-through entities; allocation and apportionment, AMT on preference items, manufacturing exemptions, sales for resale, consolidated returns, and estimated tax requirements. Related Books: U.S. Master Tax Guide®,2012 ProSystem fx Tax: for U.S. Tax Returns INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2012 Edition U.S. INCOME TAX REGULATIONS, Winter 2012 Edition Guidebook to Illinois Taxes (2012) Guidebook to California Taxes (2012) Full Article
o Oil and Gas: Federal Income Taxation (2012) (U.S.) By www.cch.ca Published On :: Thu, 03 Nov 2011 11:47:11 GMT Available: November 2011 This book is an invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: Introduction to Oil and Gas Taxation Acquisition of Interests The Exploration Period The Production Period Dispositions Other Areas The text begins with a discussion of the nature of oil and gas reserves in order to gain a better understanding of the industry. The material following is organized in a logical sequence of events which traces the normal industry pattern for developing oil and gas reserves. Special features include: A special "Highlights of New Developments" section provides a convenient, at-a-glance summary of recent tax legislation, case law, rulings, position papers, etc., as they relate to the oil and gas industry. Reflects all the recent developments in place, including new legislation, regulations and case law changes impacting this area since the previous edition published. Enables understanding of the myriad technical aspects of oil and gas taxation by thoroughly discussing the critical issues of: 1. Introduction to Oil and Gas Taxation 2. Economic Interest 3. Lease and Purchase Arrangements 4. Royalty and Overriding Royalty 5. Minimum Royalties 6. Working Interest (or for Operating Mineral Interest) 7. Production Payments 8. Net Profits Arrangements 9. Geophysical Expenses 10. Intangible Drilling and Development Costs 11. Sharing Arrangements and Carried Interests 12. Depletion Deduction – General 13. Allowance or Disallowance of Depletion 14. Property for Depletion Purposes 15. Cost Depletion 16. Gross Income from the Property 17. Taxable Income from the Property for Depletion Purposes 18. Limitations on Percentage Depletion 19. Unitizations 20. Disposition of Interests – Lease (or Sublease) and Sale 21. Nontaxable Exchanges 22. Losses and Abandonments 23. Associations Taxable as Corporations 24. Partnerships 25. Selected Corporate Issues 26. Alternative Minimum Tax (AMT) 27. Special Provisions Affecting the Determination of Tax 28. Tax Credits 29. Depreciation 30. Application of Accounting Methods 31. Oil and Gas International Provisions Case Table Finding Lists If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o CCH/Advocis FPSC-approved Capstone Course, 1st Edition By www.cch.ca Published On :: Tue, 25 May 2010 08:20:53 GMT CCH, in partnership with Advocis, provides this study text for use in the CFP® Education Program. The contents within the text, the module tests, and the comprehensive financial plan are designed to prepare course registrants to write the Financial Planning Examination 2 (FPE2) administered by Financial Planners Standards Council (FPSC). CCH/Advocis FPSC-approved Capstone Course also comes bundled with the FPSC’s Financial Planning Case Studies, Series 1. Student-friendly The CCH/Advocis FPSC-approved Capstone Course gives students all the materials required to summarize and integrate the core curriculum learning and prepare for the FPE2 exam. Current, concise and accurate materials All assignment materials have been carefully prepared and tested Program delivery format is designed to complement individual learning styles Cases provide excellent examples of real-life financial planning situations, similar to the FPSC cases The program is designed to give students a framework for excellence and to provide a strategic advantage in the marketplace A relationship with CCH allows you to tap into the authoritative research tools and leading edge solutions that professionals use everyday in their practices This course begins with a profile of the Canadian financial planning industry, reviews the FPSC Code of Ethics, Practice Standards, the CFP® Professional Competency Profile, and the FPE2 Examination Blueprint. Six modules provide an excellent summary of the Competency Profile technical knowledge covered in the core curriculum courses. Module 27 offers examination writing techniques and practice questions. The final module of the course provides the student with several integrative case studies and practice in applying the concepts in the text. M20 – The Financial Planning IndustryM21 – Taxation PlanningM22 – Risk Management and InsuranceM23 – Asset ManagementM24 – Retirement PlanningM25 – Estate PlanningM26 – Financial ManagementM27 – Path to the CFP Certification and CFP ExaminationM28 – FPSC Financial Plan and Case Studies Successful completion of the Capstone course qualifies the student for the FPSC Financial Planning Examination 2 (FPE2). About CCH’s financial planning educational software Each text includes two CDs. Disc 1 holds oneSource, CCH’s reference library for advisors. The educational version of this extensive electronic research library gives you a wealth of planning information, including the basIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
o 1040 Preparation and Planning Guide, 2011 By www.cch.ca Published On :: Thu, 19 Feb 2009 15:35:29 GMT CCH no longer publishes the 1040 Preparation and Planning Guide (or the Canadian companion book). Instead, you are invited to consider the following books: 1040 Express Answers (2011) 1041 Express Answers (2011) 1065 Express Answers (2011) 1120S Express Answers (2011) Federal Tax Course (U.S.): A Guide for the Tax Practitioner (2011) Thank you . If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o Financial Planning Education for Accountants Bundle By www.cch.ca Published On :: Wed, 15 Sep 2010 14:24:47 GMT Why we created Financial Planning Education for Accountants : A Fast Track to the CFP® Examination Your clients require help in managing their personal finances. They need complete financial planning services and who is better positioned to provide that service than you? As their accountant, you've earned your client's trust and respect. Helping them to manage their retirement and wealth is a natural step forward. By offering complete personal financial services, you'll serve their needs better, while enhancing your business practice. The modular curriculum of our accredited CFP Education Program enables you to focus on topics that are least familiar or where you may require an update. This saves you time. Accountants with three years of related industry experience may qualify to challenge FPSC’s CFP Examination. If so, you can use this educational product to fully prepare to earn your CFP designation. You can also use it simply to add to and update your financial planning knowledge for everyday use. Content: There are a total of 19 modules provided in the CCH/Advocis CFP qualifying program. Ten modules are strongly recommended for accountants. They include areas of personal financial services that you may not have studied recently, or at all, or encountered in prior work experience. These topics were selected by accounting experts and survey respondents. They stated that having this knowledge would help them add significant value for their clients. There are also nine optional modules which present the remaining topics covered in the FPSC CFP Examination Blueprint. Self-study and Online Self-Testing: In addition to receiving four bound volumes of printed educational content, you obtain online access to the testing portion of the qualifying program. With two opportunities to test yourself over a period of one year, you’ll know what to review further and when you are ready to sit for the CFP Examination. Significant savings: Four complete texts and one year of self-testing for $795. If you qualify to challenge the CFP Examination, you can obtain this learning at half of the price of the full registration fees of the complete qualifying program.. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o The Practitioner’s Toolkit By www.cch.ca Published On :: Mon, 23 Aug 2010 11:24:01 GMT The Practitioner’s Toolkit is a comprehensive collection of tax research materials, designed to save you time and your clients money. This toolkit covers federal income tax, GST/HST, provincial tax and personal tax return preparation. You'll enjoy instant access to expert tax commentary and to important documents not available on public websites. The Practitioner's Toolkit offers you industry-leading information at a price that fits any budget. The core components of your toolkit: Canadian Income Tax Act and Regulations, annotated by CCH CRA Technical Interpretations (under "TaxWindow Files") CRA Interpretation Bulletins CRA Information Circulars CRA Income Tax Technical News Draft amendments to the Income Tax Act, along with explanatory notes CRA Federal income tax forms and guides Key tax treaties Up-to-date and in-depth information on GST and HST Insightful and actionable tax commentary and analysis Customizable Daily updates PreparingYour Income Tax Returns® (electronic version) Choose the provincial tax package that is most relevant to you Choose one of the following packages. Each package contains extensive legislation commentary, government documents and case law. Ontario Tax Reporter Atlantic Tax Reporter (NS/NB/PEI/NL) Quebec Tax Reporter Alberta & Territories, British Columbia, and Manitoba & Saskatchewan Tax Reporters Or if your practice requires a national view, choose all Provincial tax reporters. Click here for more details about The Practitioner’s Toolkit Click here for product presentation Related Products: Window on Canadian Tax® Canadian Estate Planning Guide Window on GST/HST Tax Planning for Small Business Guide If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Winter 2011 Edition) By www.cch.ca Published On :: Available: December 2010 This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 1, 2010. CCH's Internal Revenue Code is presented in a reader-friendly format, with an expanded 7-1/4" x 10" oversized page and larger type fonts for enhanced readability. And, it features a two-volume format to allow for a more legible single-column presentation of the Code provisions themselves. Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required. The detailed Topical Index located at the end of both volumes reflects all matters covered, so researchers can quickly pinpoint any information needed, and rate tables are also helpfully included. CCH's readability, detailed amendment notes and accuracy have proven beneficial year after year-and are now further enhanced by the easy-to-use format featuring 7-1/4" x 10" oversized pages, with larger type fonts for enhanced readability. Serious tax professionals who rely on the Code in the normal course of their work know they can count on CCH's Internal Revenue Code over any other volumes available. The CCH Code is also great tool for students in tax courses who need the latest Code provisions, and it has served for decades as a useful tool for new hires and for firm-wide distribution. Related Books: U.S. Master Tax Guide®, 2011 ProSystem fx Tax: for U.S. Tax Returns U.S. INCOME TAX REGULATIONS, Winter 2011 Edition If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2012) By www.cch.ca Published On :: Thu, 03 Nov 2011 11:42:42 GMT Available: December 2011 This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 1, 2011. Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required. Related Books: U.S. Master Tax Guide®, 2012 ProSystem fx Tax: for U.S. Tax Returns U.S. INCOME TAX REGULATIONS, Winter 2012 Edition If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o Income Tax Regulations (Winter 2012) By www.cch.ca Published On :: Fri, 04 Nov 2011 09:41:12 GMT Available: December 2011 Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code. Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations. All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs. This new edition will include all regulations issued through November 1, 2011 and will be available for shipping in December. Related Books: U.S. Master Tax Guide®,2012 ProSystem fx Tax: for U.S. Tax Returns INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2012 Edition U.S. INCOME TAX REGULATIONS, Winter 2012 Edition If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o CCH Accounting for Income Taxes,, 2011 Edition By www.cch.ca Published On :: Mon, 23 Aug 2010 08:12:37 GMT CCH Accounting for Income Taxes provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the authors’ interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners. Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content; however, we believe such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740. Book is authored by Lead Author: Richard Petersen /Editorial Reviewing Author: Ronald G. Pippin. Publication Date 07/15/2010 Content and Topics Preface About The Authors SECTION I: INTERPRETATIONS Paragraphs 1–2: Introduction Paragraphs 3–5: Scope Paragraphs 6–15: Objectives And Basic Principles Temporary Differences Paragraphs 16–34: Recognition And Measurement Annual Computation Of Deferred Tax Liabilities And Assets A Change In Valuation Allowance An Enacted Change In Tax Laws Or Rates A Change In The Tax Status Of An Enterprise Regulated Enterprises Business Combinations Opinion 23 And U.S. Steamship Enterprise Temporary Differences Paragraphs 35–39: Intraperiod Tax Allocation Certain Quasi Reorganizations Paragraph 40: Separate Financial Statements Of A Subsidiary Paragraphs 41–42: Financial Statement Presentation Paragraphs 43–49: Financial Statement Disclosure Paragraphs 50–59: Effective Date And Transition Prior Business Combinations If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o CCH Accounting for Income Taxes, 2012 Edition By www.cch.ca Published On :: Tue, 21 Jun 2011 08:53:21 GMT Available: June 2011 Provides guidance on the application of FASB Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the authors’ interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the SEC, combined with lessons learned from leading accounting practitioners. Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude "nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, we believe such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740. Related Books: INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2012 Edition If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o U.S. Master Depreciation Guide (2011 By www.cch.ca Published On :: Mon, 01 Nov 2010 10:07:26 GMT Available: December 2010 Old depreciation systems do not die - or even fade away very fast. Businesses and the practitioners that serve them must operate with three coexisting depreciation systems -Modified Accelerated Cost Recovery System (MACRS), the Accelerated Cost Recovery System (ACRS) and the Treasury Department's Asset Depreciation System (ADR).CCH's U.S. Master Depreciation Guide offers tax and accounting professionals who work with businesses a one-stop resource for guidance in understanding and applying the complex depreciation rules to their fixed assets. This area is especially challenging, because bits and pieces of applicable information must be gathered from a maze of Revenue Procedures, IRS Tables and IRS Regulations. These sources are frequently old and include some materials which may be non-applicable. This book pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice. The U.S. Master Depreciation Guide includes several useful "quick reference tables." These include a list of trucks, SUVs, and vans that are exempt from the luxury car caps because they weigh more than 6,000 pounds, trucks with a bed-length under six feet which are subject to a $25,000 section 179 depreciation cap, a list of states that conform to the federal bonus depreciation and section 179 expensing rules, and a comprehensive table of assets and corresponding recovery periods with cross references to the location of the related U.S. Master Depreciation Guide explanation. Published annually, this new edition is completely updated to reflect all depreciation rule changes through press time in December. A special Highlights section provides a quick overview of any new legislation, cases, rulings, and regulations occurring since last year's edition, with cross-references to the explanation paragraph in which they are reflected. CONTENTS: Discussion of the historical background of depreciation and depreciation fundamentals. Coverage of : Modified Accelerated Cost Recovery System (MACRS), which was introduced by the Tax Reform Act of 1986, and is applicable to most tangible depreciable property in service after 1986; Accelerated Cost Recovery System (ACRS) introduced by the Economic Recovery Act of 1981; General rules for pre-1981 property; Asset Depreciation Range (ADR) system which dates back to 1971; Code Sec. 179 expensing rules; and Amortization of intangibles, including section 197 intangibles Listed property depreciation rules Depreciation of vehicles subject to "luxury" car caps Handling vehicle trade-ins, including luxury car caps and carryover basis VeIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
o Estate Planning (2012 Edition) (U.S.) By www.cch.ca Published On :: Thu, 03 Nov 2011 14:52:12 GMT Available: November 2011 Estate Planning provides the most encyclopedic coverage of estate planning practice, from complex transfer tax laws and essential strategy to inter vivos gifts and post-mortem activities. Providing in-depth analysis and expert guidance on the various arrangements that may be employed to dispose of wealth, this valuable reference offers exhaustive coverage of the law, strategies, and practices needed to create a comprehensive estate plan, including advice on opportunities to escape or shift the tax burden in scores of typical and not-so-typical situations. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o Alberta & Territories Tax Reporter By www.cch.ca Published On :: Complete, up-to-date coverage of tax law in the region With frequent updates, Alberta & Territories Tax Reporter provides in-depth information and source material for taxes imposed in Alberta, the Yukon, the Northwest Territories and Nunavut. As a subscriber, you have access to full coverage of the latest tax developments in these jurisdictions as well as valuable time-saving tools and commentary. Content includes: Statutes and regulations pertaining to: Income tax (personal and corporate) Fuel tax, health insurance premiums, hotel room tax, tobacco tax and a number of resource taxes Official government publications and commentary related to personal and corporate income tax Bonus features: Provincial Tax News monthly newsletter Handy federal and provincial tax charts Inter-provincial sales tax charts Budget dispatches News releases Case digests Full-text case law Administration and personnel charts A summary of the progress of provincial legislation CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time. Professionals who subscribe to Alberta & Territories Tax Reporter also find these publications instrumental to their practice: Provincial Tax Reporters - All Provinces & Territories British Columbia Tax Reporter Manitoba and Saskatchewan Tax Reporter GST Reporter Window on GST/HST If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o U.S. Master Multistate Corporate Tax Guide (2011) By www.cch.ca Published On :: Fri, 29 Oct 2010 15:33:19 GMT Available: October 2010 This book is an indispensable resource for professionals who work with multiple state tax jurisdictions. This CCH "Master Guide" serves as a handy desktop reference containing concise explanations on major corporate tax issues that are readily accessible and easy to understand. It's an excellent resource for quick answers to the most-asked questions and at-a-glance state-to-state comparisons. The U.S. Master Multistate Corporate Tax Guide provides return preparation guidance for use by taxpayers subject to corporate income or income-based taxes in more than one state. It provides an efficient means for practitioners to understand the rules and guidelines relevant to filing corporate income tax returns in all of the 47 states (plus New York City and the District of Columbia) that impose a corporate income tax or that impose a franchise or other tax (such as the Michigan Business Tax) at least partially measured by income. Key elements of this helpful and annually updated publication are: CHARTS - designed to provide quick answers to the most often asked questions regarding state corporate income taxation. STATE BY STATE DISCUSSIONS - offer practical explanations of major corporate tax topics, including: Tax Rates Tax Credits Apportionment of Income Combined Reporting Consolidated Returns Nexus Net Operating Loss Carryforwards and Carrybacks Return Filing Requirements Alternative Minimum Taxes Treatment of Flow-through Entities In addition, since most practitioners prepare federal forms first, easy access to state law differences makes filling out state returns easier. The Guide provides helpful comparisons of federal and state tax laws for each state. HIGHLIGHTS OF KEY NEW DEVELOPMENTS - presents a summary of key legislative and regulatory changes affecting state corporate income taxation during the previous year, so readers are aware of those developments and can respond accordingly when completing tax returns for the coming year. Related Books: U.S. Master Tax Guide®, 2011 ProSystem fx Tax: for U.S. Tax Returns INTERNAL REVENUE CODE: Income, Estate, Gift, Employment U.S. INCOME TAX REGULATIONS, Winter 2011 Edition If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o Quebec Tax Reporter By www.cch.ca Published On :: Complete, up-to-date coverage of tax law in the province Quebec Tax Reporter is an essential resource for tax professionals who have clients with business interests in the province. With frequent updates, it provides full coverage of the latest developments in Quebec tax law as well as valuable time-saving tools and commentary. Content includes: Statutes and regulations pertaining to: Income tax (personal and corporate) Quebec sales tax (QST), fuel tax, municipal tax, resource tax, property tax, payroll tax and tobacco tax Official government publications and commentary related to personal and corporate income tax Comprehensive commentary on the QST – the most extensive available on the subject, prepared by the experts at Ryan. Commentary provides in-depth treatment of nuts and bolts issues such as registration, various types of supplies, and input tax refunds, more specialized or complex concepts such as organizational considerations, industry-specific issues, and place of supply rules, and everything in between. Bonus features: Provincial Tax News monthly newsletter Handy federal and provincial tax charts Inter-provincial sales tax charts Budget dispatches News releases Case digests Full-text case law Administration and personnel charts A summary of the progress of provincial legislation CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada’s tax professionals, significantly reducing research time. Professionals who subscribe to Quebec Tax Reporter also find these publications instrumental to their practice: Ontario Tax Reporter Provincial Tax Reporters - All Provinces & Territories GST Reporter If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o Multistate Corporate Tax Guide, 2012 Edition By www.cch.ca Published On :: Thu, 03 Nov 2011 14:32:57 GMT Book available: December 2011 CD available: December 2011 This book is designed to provide quick access to each state’s statement of its position on a sizable number of key issues in corporate and sales and use taxation. The easy-to-use chart format enables the reader to locate and compare how the states approach numerous aspects of state taxation. Information contained in each of the charts is based on the responses of state tax officials to a questionnaire that was prepared and administered by the University of Wisconsin—Milwaukee, Sheldon B. Lubar School of Business. Volume I Corporate Income Tax · Part 1. Introduction · Part 2. Nexus · Part 3. Corporate Taxes and Tax Base · Part 4. Group Filing Options · Part 5. Apportionment · Part 6. Pass-Through Entities · Part 7. Foreign Operations · Part 8. Credits and Incentives · Part 9. Tax Periods and Methods · If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o CCH Tax Reference Booklet, 2014-2015 By www.cch.ca Published On :: Fri, 07 Aug 2009 15:34:08 GMT Pocket-sized and designed for usability and practicality, the CCH Tax Reference Booklet has been fully updated for the 2014 - 2015 tax season.A quick reference tax guide containing frequently consulted tax rate charts. The diverse content of the CCH Tax Reference Booklet makes it a best-selling resource for: Accountants Financial Managers Financial Planners Insurance Representatives Estate Planners Lawyers This essential tax reference tool is easy-to-use because of its: Handy pocket-size Highly visible titles and tables Well-identified tabs Corporate tax Personal tax Social Programs Trust tax Sales tax Dates to Remember The CCH Tax Reference Booklet provides important taxinformation you need when you need it. Numerous quick reference tables Personal and corporate tax rates Marginal income tax costs of capital gains and dividends Personal tax credits Value of personal tax credits Information on calculation of taxable income and income tax Rates and other information relating to CPP, QPP, OAS and EI 2014 federal and provincial budget highlights Penalties and offences Deadlines Summaries of key rules relating to taxation of trusts, and sales taxes Our book. Your mark.Your name, like ours, stands for knowledge and expertise. To make your mark with clients give them a year-round reminder with your brand on the cover of the CCH Tax Reference Booklet. This quick reference pocket guide provides valuable tax information with answers to frequently asked questions. Customized with your name or brand, and featuring the design of your choice, this handy guide gives you the brand recognition with the trusted authority of Wolters Kluwer.Order in bulk and save up to 65% List Price Discount Discounted Price Bundle of 5 copies* $76.25 15 %If you would like more details about this product, or would like to order a copy online, please click here. Full Article o U.S. Master Depreciation Guide (2012) By www.cch.ca Published On :: Thu, 03 Nov 2011 11:50:10 GMT Untitled Document Available: December 2011 This book offers a one-stop resource for guidance in understanding and applying the complex depreciation rules to their fixed assets. This area is especially challenging, because bits and pieces of applicable information must be gathered from a maze of Revenue Procedures, IRS Tables and IRS Regulations. These sources are frequently old and include some materials which may be non-applicable. CCH's U.S. Master Depreciation Guide pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice. The U.S. Master Depreciation Guide includes several useful "quick reference tables." These include a list of trucks, SUVs, and vans that are exempt from the luxury car caps because they weigh more than 6,000 pounds, trucks with a bed-length under six feet which are subject to a $25,000 section 179 depreciation cap, a list of states that conform to the federal bonus depreciation and section 179 expensing rules, and a comprehensive table of assets and corresponding recovery periods with cross references to the location of the related explanation. CONTENTS: Discussion of the historical background of depreciation and depreciation fundamentals. Coverage of : Modified Accelerated Cost Recovery System (MACRS), which was introduced by the Tax Reform Act of 1986, and is applicable to most tangible depreciable property in service after 1986; Accelerated Cost Recovery System (ACRS) introduced by the Economic Recovery Act of 1981; General rules for pre-1981 property; Asset Depreciation Range (ADR) system which dates back to 1971; Code Sec. 179 expensing rules; and Amortization of intangibles, including section 197 intangibles Listed property depreciation rules Depreciation of vehicles subject to "luxury" car caps Handling vehicle trade-ins, including luxury car caps and carryover basis Vehicle depreciation using the standard mileage rate, FAVR allowances, and other mileage based methods Like-kind exchanges and involuntary conversions Rev. Proc. 87-56 class life and depreciation period table reproduced in full text All MACRS depreciation tables reproduced in full text plus CCH-prepared Indian reservation property depreciation tables and tables that incorporate the effect of the first-year 30 If you would like more details about this product, or would like to order a copy online, please click here. Full Article o Preparing Your Income Tax Returns®, 2015 Edition for 2014 Returns By www.cch.ca Published On :: Thu, 30 Oct 2008 15:44:15 GMT For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522. Recognized as the industry standard, Preparing Your Income Tax Returns provides comprehensive coverage and indepth analysis of all rules and interpretations for personal income tax. Loaded with premium how-to-advice, tax planning tips and fast answers to all of your challenging questions, it’s the best way to stay on top of the latest issues that impact 2014 returns. Preparing Your Income Tax Returns is updated annually and provides the most current, detailed information available. Features & Coverage: Context-sensitive links from Taxprep® and CANTAX® software to commentary in the online formats Saves you time by putting search at your finger tips More topics in detail than any other guides available Easy-to-understand format lets you find what you need References to CRA documents, legislation and cases Year-round tax planning ideas A table of T1 line references, applicable CRA Forms and Guides, Interpretation Bulletins, Information Circulars and Technical News contained in each chapter Line-by-line references to applicable cases, legislation and technical interpretations in the commentary Commentary for RRSP contributions and other retirement saving options These features and coverage saves you time by making your research as quick as possible for you to complete. Year-after-year we receive praise on how easy and complete this resource is for aiding tax professionals in preparing income tax returns. Table of Contents How To Use This Book Changes to amounts for personal tax credits Recent Tax Changes Tables of Rates and Credits Chapters The Basic Rules of Canadian Income Taxation Income Tax Returns, Payments, Refunds, Assessments, Appeals, Rulings Employment Income and Deductions Investment Income Capital Gains and Losses Rental Income and UndIf you would like more details about this product, or would like to order a copy online, please click here. Full Article o Preparing Your Corporate Tax Returns®, Canada and Provinces, 2015 By www.cch.ca Published On :: Thu, 19 Feb 2009 13:29:25 GMT For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522Stay up to date on the latest tax rules to deliver the best filing results possible with the most current tax preparation guide. As many tax professionals already know, Preparing Your Corporate Tax Returns is updated annually and provides the most comprehensive coverage and in-depth analysis of the rules for corporate tax returns available. Features & Coverage: Context-sensitive links from Taxprep® and CANTAX® software to commentary in the online formats saves you time by putting search at your finger tips More topics in detail than any other guides available Easy-to-understand format lets you find what you need Step-by-step instructions and straightforward answers save you time and money References to CRA documents, legislation and cases Reorganized for easier navigation - Forms have been moved to the back of each chapter Checklist to help gather all necessary information for return preparation Step-by-step design to lead you through the T2 Corporate Tax Return form and supporting schedules Section on income and capital tax installments References to sources including legislation, cases, Interpretation Bulletins, Information Circulars and Technical News Discussions of federal and provincial corporate income taxation and corporation capital taxation Why do tax professionals across Canada come back to Wolters Kluwer CCH year after year? It's simple. We provide the most comprehensive tax resource available anywhere. Federal and provincial income and capital taxes are exhaustively detailed. Descriptions of forms and analysis of necessary information are organized by topic. Preparing Your Corporate Tax Returns will give you the professional confidence and time-saving efficiency you need to deliver your best returns – year after year.Table of Contents How To Use This Book List of Forms Reproduced Pending Income Tax Changes 2014 Provincial Tax Change Summary Tax Calendar 2014 Federal and Provincial Tax Rates Prescribed Quarterly Interest Rates Prescribed Interest Rates for Leasing If you would like more details about this product, or would like to order a copy online, please click here. Full Article o INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2012 Edition) By www.cch.ca Published On :: Fri, 09 Mar 2012 09:36:49 GMT Available: June 2012 This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2012. Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section if reference to prior law is required. Rate tables are also helpfully included. Related books: Income Tax Regulations, Summer 2012 Edition (U.S.) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012 U.S. Master Tax Guide®, 2012 ProSystem fx Tax: for U.S. Tax Returns If you would like more details about this product, or would like to order a copy online, please click here. Full Article o Income Tax Regulations, Winter 2011 Edition (U.S) By www.cch.ca Published On :: Available: December 2010 CCH's Income Tax Regulations reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code. CCH's federal tax regulations volumes include: Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations. All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs. Helpful finding devices such as: Topical Index to final, temporary and proposed regulations Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number Table of Public Laws by number and title Table of Regulations that do not reflect changes made by recently enacted public laws Proposed Reg Preamble finder Table of how to locate and identify Regulations. This new edition will include all regulations issued through November 1, 2010 and will be available for shipping in December. Related Books: U.S. Master Tax Guide®, 2011 ProSystem fx Tax: for U.S. Tax Returns INTERNAL REVENUE CODE: Income, Estate, Gift, Employment If you would like more details about this product, or would like to order a copy online, please click here. Full Article o Income Tax Regulations, Summer 2011 Edition – U.S. By www.cch.ca Published On :: Tue, 21 Jun 2011 15:49:57 GMT Available: June 2011 Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code. CCH's federal tax regulations volumes include: Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations. All Proposed, Temporary and Final Income Tax Regulations and Preambles to Proposed Regs. Helpful finding devices such as: Topical Index to final, temporary and proposed regulations Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number Table of Public Laws by number and title Table of Regulations that do not reflect changes made by recently enacted public laws Proposed Reg Preamble finder Table of how to locate and identify Regulations. Includes all income tax regulations issued through May 1, 2011. Related titles: U.S. Master Tax Guide®, 2011 ProSystem fx Tax: for U.S. Tax Returns If you would like more details about this product, or would like to order a copy online, please click here. Full Article o iGAAP: IFRS for Canada, A comprehensive reference guide by Deloitte, 3rd Edition By www.cch.ca Published On :: Fri, 17 Jul 2009 08:19:16 GMT Written from a Canadian perspective for Canadian IFRS practitioners The comprehensive commentary of iGAAP: IFRS for Canada is unique in that it is Canadian. It is authored from a Canadian perspective for Canadian practitioners and it draws on Deloitte's global IFRS experience. Commentary is provided on each significant Standard, organized topically into chapters, and contains explanatory information, analytical discussions, and illustrative examples of the application of IFRSs. New and updated commentary includes: Financial Instruments, reflecting new standard IFRS 9 and other recent amendments IFRS 1, First-Time Adoption of IFRSs Related Party Disclosures, Interim Reporting, and Presentation of Financial Statements and Share-based Payments 2010 Annual Improvements changes and other recent amendments to IFRSs Significant recent Exposure Drafts and anticipated developments, including commentary on Leases, Revenue Recognition, Deferred Taxes, Contingencies, Employee Benefits, Extractive Activities Practical implications of applying IFRS in a Canadian environment. Contained in each chapter of commentary are three value-added features developed specifically for Canadian practitioners: First-time Canadian Readers Guide provides an overview of individual Standards from a Canadian perspective Summary of Major Differences between Canadian GAAP and IFRS highlights key areas of change for Canadian practitioners Implications for Canadian Preparers summarizes significant practical implications for Canadian practitioners upon transition In addition, comments specific to Canada are separately highlighted throughout the content, as are interpretive commentary and examples. About the Authors of iGAAP: IFRS for Canada Dr. Peter Chant, FCA, is a partner in the National Assurance and Advisory group at Deloitte & Touche LLP. He is a former member and Chair of the Canadian Accounting Standards Board and was co-Chair of the CICA/FASB Task Force that developed the current Canadian and FASB standard on segmented information. He was also a member of the FASB's Task Force on Business Combinations that developed the FASB's current standard on that topic, and a member of the G4+1 Group of standard setters, which included the Chairs of the IASB, FASB and the Canadian Accounting Standards Board. He has published a textbook on advanced accounting in Canada, and was co-author of a research paper on accountIf you would like more details about this product, or would like to order a copy online, please click here. Full Article o Canadian Master Tax Guide, 70th Edition, 2015 By www.cch.ca Published On :: Thu, 29 Oct 2009 11:23:48 GMT Canadian Master Tax Guide provides helpful and practical guidance on today's federal tax law. This 70th edition reflects federal tax changes in 2014 to the date of publication and provides fast, reliable answers to tax questions affecting individual and business income tax. Canadian Master Tax Guide contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates, and trusts, as well as changes established by key court decisions and the Canada Revenue Agency. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The book's explanations provide tax practitioners with accurate and sound guidance to help them understand, apply, and comply with today's complex tax laws. Canadian Master Tax Guide is conveniently cross-referenced to the Income Tax Act, Income Tax Regulations, court decisions, and CRA technical publications. This reliable reference is a must for anyone involved with federal taxation. Topical Coverage: Tax Rates and Credits Tax-Free Savings Account Income from Business and Property Deferred Income Plans Capital Gains and Losses Dividends Capital Cost Allowance Charitable Donations SR&ED Expenses Returns and Assessments Tax Planning for Individuals - 2015/2016 The 2015 edition provides timely and precise explanations of recent developments including legislative changes affecting the following: Bill C-4, Economic Action Plan 2013 No. 2 legislative amendments including items such as: Lifetime capital gains exemption increase (2013 Budget) Labour Sponsored Funds Tax Credit phase out (2013 Budget) Synthetic dispositions (2013 Budget) Character conversion transactions (2013 Budget) Trust & corporate loss trading (2013 Budget) SR&ED information requirements (2013 Budget) Restricted farm losses (2013 Budget) Leveraged insurance arrangements (2013 Budget) Pre-production mine development expenses (2013 Budget) Thin capitalization (2013 Budget) Technical amendments contained in draft legislation released on Dec. 21, 2012, including corporate reorganizations and transfer pricing relief amendments relating to stapled securities contained in draft legislation released on July 25, 2012, Bill C-31, Economic Action Plan 2014 Act, No. 1 legislative amendments including items such as: Tax credits for adoption and medical eIf you would like more details about this product, or would like to order a copy online, please click here. Full Article o British Columbia Tax Reporter By www.cch.ca Published On :: Complete, up-to-date coverage of tax law in the province British Columbia Tax Reporter is an essential resource for tax professionals who have clients with business interests in the province. Updated frequently, it provides full coverage of the latest tax developments for BC as well as valuable time-saving tools and commentary. Content includes: Statutes and regulations pertaining to: Income tax (personal and corporate) Capital tax, hotel room tax, carbon tax, tobacco tax, logging tax and mineral tax Official government publications and commentary related to personal and corporate income tax Social service tax (sales tax) Comprehensive commentary on BC Social Service Tax, authored by the experts at Ryan Bonus features: Provincial Tax News monthly newsletter Handy federal and provincial tax charts Inter-provincial sales tax charts Budget dispatches News releases Case digests Full-text case law Administration and personnel chart A summary of the progress of provincial legislation CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time. Professionals who subscribe to British Columbia Tax Reporter also find these publications instrumental to their practice: Provincial Tax Reporters - All Provinces & Territories Alberta & Territories Tax Reporter GST Reporter Window on GST/HST If you would like more details about this product, or would like to order a copy online, please click here. Full Article o US Tax Legislation 2012: Sunset of the 2001 & 2003 Tax Relief Acts: Law, Explanation & Analysis By www.cch.ca Published On :: Mon, 07 May 2012 08:25:53 GMT CCH Provides the critical explanation and analysis to help you make sense of federal tax provisions enacted in 2001 and 2003 that are scheduled to expire December 31, 2012, so you can plan, respond and advise with confidence. This book provides you with timely and practical guidance on the impending sunset of the tax cuts and benefits originally enacted as part of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). Additionally, enhanced capital gains and dividends tax rates in the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) and subsequent legislation will also sunset after December 31, 2012. CCH editors, together with leading tax practionners and commentators, have created a complete practical analysis, guidance, examples and planning tips. THE IRC provisions impacted by the sunset provisions of EGTRRA and JGTRRA are arranged in Code section sequence with caution language. CCH also provides several special tables and lists to facilitate quick and thorough understanding of how the sunset works, impacts the IRC and how it affects taxpayers. Complimentary Special report: www.cch.ca/Sunset If you would like more details about this product, or would like to order a copy online, please click here. Full Article o Ultimate Corporate Counsel Guide By www.cch.ca Published On :: Thu, 08 Feb 2007 09:07:46 GMT Increase your efficiency with a tool that provides regulatory compliance, practical application and quick legal risk management checklists and answers for in-house counsel. As in-house counsel, you are required to cover a wide range of practice areas. The Ultimate Corporate Counsel Guide was developed by Wolters Kluwer CCH in partnership with the Canadian Corporate Counsel Association (CCCA) for professionals like you. The Guide provides you with the information required on a day-to-day basis, including: Essential Knowledge | In-House Application | Practical Tools | Newsletter This is your single, convenient, and updatable source designed to increase your efficiency and meet the high demands of in-house counsel. Available online and in print format. Take a Closer Look Review Essential Knowledge Gain the essential knowledge you require in your day-to-day role as in-house legal counsel. The Overview sections found throughout the Guide provides you with a refresher on and updates to the law relating to key legal topics. Apply to your In-House Role Practical Application sections are included in each chapter of the Guide to provide you with immediately actionable, practical advice and tips to serve your internal organizational clients quickly and effectively: If you would like more details about this product, or would like to order a copy online, please click here. Full Article «1..2..1202..2402..3602..4802..6002..7202..8402..960211767 11768 1176911991» Recent Trending The finish line: Attachment of Signs The Finish Line: Katrina One Year After The Finish Line: Cast Stone and EIFS The Finish Line: Changing Stucco to EIFS The Finish Line: All About Rust The Finish Line: Floor Line Joints The Finish Line: FAQ's About EIFS Part 1 The Finish Line: Types of EIFS The Finish Line: Eco-Friendliness of EIFS The Finish Line: Foam Shapes Revisited The Finish Line: Firestopping The Finish Line: EPS Vs. Polyisocyanurate Insulation The Finish Line: A (Faux) Monument for the Ages The Finish Line: EIFS Inspection The Finish Line: Building Walls in the Land Down Under Subscribe To Our Newsletter
o U.S. Master Depreciation Guide (2012) By www.cch.ca Published On :: Thu, 03 Nov 2011 11:50:10 GMT Untitled Document Available: December 2011 This book offers a one-stop resource for guidance in understanding and applying the complex depreciation rules to their fixed assets. This area is especially challenging, because bits and pieces of applicable information must be gathered from a maze of Revenue Procedures, IRS Tables and IRS Regulations. These sources are frequently old and include some materials which may be non-applicable. CCH's U.S. Master Depreciation Guide pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice. The U.S. Master Depreciation Guide includes several useful "quick reference tables." These include a list of trucks, SUVs, and vans that are exempt from the luxury car caps because they weigh more than 6,000 pounds, trucks with a bed-length under six feet which are subject to a $25,000 section 179 depreciation cap, a list of states that conform to the federal bonus depreciation and section 179 expensing rules, and a comprehensive table of assets and corresponding recovery periods with cross references to the location of the related explanation. CONTENTS: Discussion of the historical background of depreciation and depreciation fundamentals. Coverage of : Modified Accelerated Cost Recovery System (MACRS), which was introduced by the Tax Reform Act of 1986, and is applicable to most tangible depreciable property in service after 1986; Accelerated Cost Recovery System (ACRS) introduced by the Economic Recovery Act of 1981; General rules for pre-1981 property; Asset Depreciation Range (ADR) system which dates back to 1971; Code Sec. 179 expensing rules; and Amortization of intangibles, including section 197 intangibles Listed property depreciation rules Depreciation of vehicles subject to "luxury" car caps Handling vehicle trade-ins, including luxury car caps and carryover basis Vehicle depreciation using the standard mileage rate, FAVR allowances, and other mileage based methods Like-kind exchanges and involuntary conversions Rev. Proc. 87-56 class life and depreciation period table reproduced in full text All MACRS depreciation tables reproduced in full text plus CCH-prepared Indian reservation property depreciation tables and tables that incorporate the effect of the first-year 30 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o Preparing Your Income Tax Returns®, 2015 Edition for 2014 Returns By www.cch.ca Published On :: Thu, 30 Oct 2008 15:44:15 GMT For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522. Recognized as the industry standard, Preparing Your Income Tax Returns provides comprehensive coverage and indepth analysis of all rules and interpretations for personal income tax. Loaded with premium how-to-advice, tax planning tips and fast answers to all of your challenging questions, it’s the best way to stay on top of the latest issues that impact 2014 returns. Preparing Your Income Tax Returns is updated annually and provides the most current, detailed information available. Features & Coverage: Context-sensitive links from Taxprep® and CANTAX® software to commentary in the online formats Saves you time by putting search at your finger tips More topics in detail than any other guides available Easy-to-understand format lets you find what you need References to CRA documents, legislation and cases Year-round tax planning ideas A table of T1 line references, applicable CRA Forms and Guides, Interpretation Bulletins, Information Circulars and Technical News contained in each chapter Line-by-line references to applicable cases, legislation and technical interpretations in the commentary Commentary for RRSP contributions and other retirement saving options These features and coverage saves you time by making your research as quick as possible for you to complete. Year-after-year we receive praise on how easy and complete this resource is for aiding tax professionals in preparing income tax returns. Table of Contents How To Use This Book Changes to amounts for personal tax credits Recent Tax Changes Tables of Rates and Credits Chapters The Basic Rules of Canadian Income Taxation Income Tax Returns, Payments, Refunds, Assessments, Appeals, Rulings Employment Income and Deductions Investment Income Capital Gains and Losses Rental Income and UndIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
o Preparing Your Corporate Tax Returns®, Canada and Provinces, 2015 By www.cch.ca Published On :: Thu, 19 Feb 2009 13:29:25 GMT For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522Stay up to date on the latest tax rules to deliver the best filing results possible with the most current tax preparation guide. As many tax professionals already know, Preparing Your Corporate Tax Returns is updated annually and provides the most comprehensive coverage and in-depth analysis of the rules for corporate tax returns available. Features & Coverage: Context-sensitive links from Taxprep® and CANTAX® software to commentary in the online formats saves you time by putting search at your finger tips More topics in detail than any other guides available Easy-to-understand format lets you find what you need Step-by-step instructions and straightforward answers save you time and money References to CRA documents, legislation and cases Reorganized for easier navigation - Forms have been moved to the back of each chapter Checklist to help gather all necessary information for return preparation Step-by-step design to lead you through the T2 Corporate Tax Return form and supporting schedules Section on income and capital tax installments References to sources including legislation, cases, Interpretation Bulletins, Information Circulars and Technical News Discussions of federal and provincial corporate income taxation and corporation capital taxation Why do tax professionals across Canada come back to Wolters Kluwer CCH year after year? It's simple. We provide the most comprehensive tax resource available anywhere. Federal and provincial income and capital taxes are exhaustively detailed. Descriptions of forms and analysis of necessary information are organized by topic. Preparing Your Corporate Tax Returns will give you the professional confidence and time-saving efficiency you need to deliver your best returns – year after year.Table of Contents How To Use This Book List of Forms Reproduced Pending Income Tax Changes 2014 Provincial Tax Change Summary Tax Calendar 2014 Federal and Provincial Tax Rates Prescribed Quarterly Interest Rates Prescribed Interest Rates for Leasing If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2012 Edition) By www.cch.ca Published On :: Fri, 09 Mar 2012 09:36:49 GMT Available: June 2012 This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2012. Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section if reference to prior law is required. Rate tables are also helpfully included. Related books: Income Tax Regulations, Summer 2012 Edition (U.S.) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012 U.S. Master Tax Guide®, 2012 ProSystem fx Tax: for U.S. Tax Returns If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o Income Tax Regulations, Winter 2011 Edition (U.S) By www.cch.ca Published On :: Available: December 2010 CCH's Income Tax Regulations reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code. CCH's federal tax regulations volumes include: Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations. All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs. Helpful finding devices such as: Topical Index to final, temporary and proposed regulations Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number Table of Public Laws by number and title Table of Regulations that do not reflect changes made by recently enacted public laws Proposed Reg Preamble finder Table of how to locate and identify Regulations. This new edition will include all regulations issued through November 1, 2010 and will be available for shipping in December. Related Books: U.S. Master Tax Guide®, 2011 ProSystem fx Tax: for U.S. Tax Returns INTERNAL REVENUE CODE: Income, Estate, Gift, Employment If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o Income Tax Regulations, Summer 2011 Edition – U.S. By www.cch.ca Published On :: Tue, 21 Jun 2011 15:49:57 GMT Available: June 2011 Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code. CCH's federal tax regulations volumes include: Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations. All Proposed, Temporary and Final Income Tax Regulations and Preambles to Proposed Regs. Helpful finding devices such as: Topical Index to final, temporary and proposed regulations Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number Table of Public Laws by number and title Table of Regulations that do not reflect changes made by recently enacted public laws Proposed Reg Preamble finder Table of how to locate and identify Regulations. Includes all income tax regulations issued through May 1, 2011. Related titles: U.S. Master Tax Guide®, 2011 ProSystem fx Tax: for U.S. Tax Returns If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o iGAAP: IFRS for Canada, A comprehensive reference guide by Deloitte, 3rd Edition By www.cch.ca Published On :: Fri, 17 Jul 2009 08:19:16 GMT Written from a Canadian perspective for Canadian IFRS practitioners The comprehensive commentary of iGAAP: IFRS for Canada is unique in that it is Canadian. It is authored from a Canadian perspective for Canadian practitioners and it draws on Deloitte's global IFRS experience. Commentary is provided on each significant Standard, organized topically into chapters, and contains explanatory information, analytical discussions, and illustrative examples of the application of IFRSs. New and updated commentary includes: Financial Instruments, reflecting new standard IFRS 9 and other recent amendments IFRS 1, First-Time Adoption of IFRSs Related Party Disclosures, Interim Reporting, and Presentation of Financial Statements and Share-based Payments 2010 Annual Improvements changes and other recent amendments to IFRSs Significant recent Exposure Drafts and anticipated developments, including commentary on Leases, Revenue Recognition, Deferred Taxes, Contingencies, Employee Benefits, Extractive Activities Practical implications of applying IFRS in a Canadian environment. Contained in each chapter of commentary are three value-added features developed specifically for Canadian practitioners: First-time Canadian Readers Guide provides an overview of individual Standards from a Canadian perspective Summary of Major Differences between Canadian GAAP and IFRS highlights key areas of change for Canadian practitioners Implications for Canadian Preparers summarizes significant practical implications for Canadian practitioners upon transition In addition, comments specific to Canada are separately highlighted throughout the content, as are interpretive commentary and examples. About the Authors of iGAAP: IFRS for Canada Dr. Peter Chant, FCA, is a partner in the National Assurance and Advisory group at Deloitte & Touche LLP. He is a former member and Chair of the Canadian Accounting Standards Board and was co-Chair of the CICA/FASB Task Force that developed the current Canadian and FASB standard on segmented information. He was also a member of the FASB's Task Force on Business Combinations that developed the FASB's current standard on that topic, and a member of the G4+1 Group of standard setters, which included the Chairs of the IASB, FASB and the Canadian Accounting Standards Board. He has published a textbook on advanced accounting in Canada, and was co-author of a research paper on accountIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
o Canadian Master Tax Guide, 70th Edition, 2015 By www.cch.ca Published On :: Thu, 29 Oct 2009 11:23:48 GMT Canadian Master Tax Guide provides helpful and practical guidance on today's federal tax law. This 70th edition reflects federal tax changes in 2014 to the date of publication and provides fast, reliable answers to tax questions affecting individual and business income tax. Canadian Master Tax Guide contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates, and trusts, as well as changes established by key court decisions and the Canada Revenue Agency. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The book's explanations provide tax practitioners with accurate and sound guidance to help them understand, apply, and comply with today's complex tax laws. Canadian Master Tax Guide is conveniently cross-referenced to the Income Tax Act, Income Tax Regulations, court decisions, and CRA technical publications. This reliable reference is a must for anyone involved with federal taxation. Topical Coverage: Tax Rates and Credits Tax-Free Savings Account Income from Business and Property Deferred Income Plans Capital Gains and Losses Dividends Capital Cost Allowance Charitable Donations SR&ED Expenses Returns and Assessments Tax Planning for Individuals - 2015/2016 The 2015 edition provides timely and precise explanations of recent developments including legislative changes affecting the following: Bill C-4, Economic Action Plan 2013 No. 2 legislative amendments including items such as: Lifetime capital gains exemption increase (2013 Budget) Labour Sponsored Funds Tax Credit phase out (2013 Budget) Synthetic dispositions (2013 Budget) Character conversion transactions (2013 Budget) Trust & corporate loss trading (2013 Budget) SR&ED information requirements (2013 Budget) Restricted farm losses (2013 Budget) Leveraged insurance arrangements (2013 Budget) Pre-production mine development expenses (2013 Budget) Thin capitalization (2013 Budget) Technical amendments contained in draft legislation released on Dec. 21, 2012, including corporate reorganizations and transfer pricing relief amendments relating to stapled securities contained in draft legislation released on July 25, 2012, Bill C-31, Economic Action Plan 2014 Act, No. 1 legislative amendments including items such as: Tax credits for adoption and medical eIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
o British Columbia Tax Reporter By www.cch.ca Published On :: Complete, up-to-date coverage of tax law in the province British Columbia Tax Reporter is an essential resource for tax professionals who have clients with business interests in the province. Updated frequently, it provides full coverage of the latest tax developments for BC as well as valuable time-saving tools and commentary. Content includes: Statutes and regulations pertaining to: Income tax (personal and corporate) Capital tax, hotel room tax, carbon tax, tobacco tax, logging tax and mineral tax Official government publications and commentary related to personal and corporate income tax Social service tax (sales tax) Comprehensive commentary on BC Social Service Tax, authored by the experts at Ryan Bonus features: Provincial Tax News monthly newsletter Handy federal and provincial tax charts Inter-provincial sales tax charts Budget dispatches News releases Case digests Full-text case law Administration and personnel chart A summary of the progress of provincial legislation CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time. Professionals who subscribe to British Columbia Tax Reporter also find these publications instrumental to their practice: Provincial Tax Reporters - All Provinces & Territories Alberta & Territories Tax Reporter GST Reporter Window on GST/HST If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o US Tax Legislation 2012: Sunset of the 2001 & 2003 Tax Relief Acts: Law, Explanation & Analysis By www.cch.ca Published On :: Mon, 07 May 2012 08:25:53 GMT CCH Provides the critical explanation and analysis to help you make sense of federal tax provisions enacted in 2001 and 2003 that are scheduled to expire December 31, 2012, so you can plan, respond and advise with confidence. This book provides you with timely and practical guidance on the impending sunset of the tax cuts and benefits originally enacted as part of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). Additionally, enhanced capital gains and dividends tax rates in the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) and subsequent legislation will also sunset after December 31, 2012. CCH editors, together with leading tax practionners and commentators, have created a complete practical analysis, guidance, examples and planning tips. THE IRC provisions impacted by the sunset provisions of EGTRRA and JGTRRA are arranged in Code section sequence with caution language. CCH also provides several special tables and lists to facilitate quick and thorough understanding of how the sunset works, impacts the IRC and how it affects taxpayers. Complimentary Special report: www.cch.ca/Sunset If you would like more details about this product, or would like to order a copy online, please click here. Full Article
o Ultimate Corporate Counsel Guide By www.cch.ca Published On :: Thu, 08 Feb 2007 09:07:46 GMT Increase your efficiency with a tool that provides regulatory compliance, practical application and quick legal risk management checklists and answers for in-house counsel. As in-house counsel, you are required to cover a wide range of practice areas. The Ultimate Corporate Counsel Guide was developed by Wolters Kluwer CCH in partnership with the Canadian Corporate Counsel Association (CCCA) for professionals like you. The Guide provides you with the information required on a day-to-day basis, including: Essential Knowledge | In-House Application | Practical Tools | Newsletter This is your single, convenient, and updatable source designed to increase your efficiency and meet the high demands of in-house counsel. Available online and in print format. Take a Closer Look Review Essential Knowledge Gain the essential knowledge you require in your day-to-day role as in-house legal counsel. The Overview sections found throughout the Guide provides you with a refresher on and updates to the law relating to key legal topics. Apply to your In-House Role Practical Application sections are included in each chapter of the Guide to provide you with immediately actionable, practical advice and tips to serve your internal organizational clients quickly and effectively: If you would like more details about this product, or would like to order a copy online, please click here. Full Article «1..2..1202..2402..3602..4802..6002..7202..8402..960211767 11768 1176911991» Recent Trending The finish line: Attachment of Signs The Finish Line: Katrina One Year After The Finish Line: Cast Stone and EIFS The Finish Line: Changing Stucco to EIFS The Finish Line: All About Rust The Finish Line: Floor Line Joints The Finish Line: FAQ's About EIFS Part 1 The Finish Line: Types of EIFS The Finish Line: Eco-Friendliness of EIFS The Finish Line: Foam Shapes Revisited The Finish Line: Firestopping The Finish Line: EPS Vs. Polyisocyanurate Insulation The Finish Line: A (Faux) Monument for the Ages The Finish Line: EIFS Inspection The Finish Line: Building Walls in the Land Down Under Subscribe To Our Newsletter
