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Webcast information current as of June 25, 2009

CCH IFRS Webcast Series 2009 - Seminar 1

Many organizations recognize that International Financial Reporting Standards (IFRS) conversion is not a simple process. It’s going to require not only adopting a new financial reporting framework, but may also significantly impact other areas of the business such as income taxes, internal controls, systems and human resources. As organizations scope the effort required for IFRS conversion, identify the required resources and refine their impact analyses, many discover that the project is more complex than first anticipated.

This 90 minute webcast is designed to assist accountants who are planning to commence their IFRS conversion project in 2009. It contains cost-effective strategies with which to approach the most important elements of an IFRS conversion, covering:

• Types of costs
• The notion of cost-effective solutions
• Perspectives on costs
• Common costs analyses for IFRS conversion
• Effectively Managing Costs of Conversion
• Cost-effective solutions
• An alternative characterization of costs
• Out-of-pocket costs of conversion
• Out-of-pocket costs of conversion: SEC estimates
• SEC estimates
• Cost-Effective Conversions: Matters of Process
• Potential costs of conversion
• Basic guidelines for cost-effective solutions
• Additional steps for cost-effective solutions
• The dimensions of a resource planning template
• Cost-Effective Conversions: Matters of Principle
• Matters of principle
• Specific principles
• Managing other costs
• Potential benefits

Speaker

Dr. Peter Chant, FCA

Peter 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 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, the 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 accounting for joint ventures that was published by the G4+1. He is currently chair of the Task Force on Non-GAAP Performance Measures of the Canadian Performance Reporting Board of the CICA. He has a PhD in Accounting

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CCH Accountants' Suite Guidebook provides a French description of each product within the CCH Accountants' Suite.

For more information, call 1-800-268-4522.

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The fourth edition of this highly successful book explores the "inbound" international tax issues of non-residents of Canada who derive income from Canadian sources. Tax issues are analyzed in terms of the application of the relevant sections of the Income Tax Act and provincial statutes, the application of the Canada–U.S. Income Tax Convention, and the application of Canada's other tax treaties.

This edition has been updated with new case law and recent changes to legislation and CRA pronouncements for practitioners who deal with the subject matter and need to stay current on the issues to properly advise their clients.

Other significant updates include:

• Changes to the definition of "taxable Canadian property" and the resulting implications for non-residents who invest in Canadian property or realize capital gains from Canadian sources
• Expanded discussion on the changes that resulted from the Fifth Protocol to Canada-U.S. Treaty and CRA interpretations and statements since the last edition, including, particularly, expanded discussion of implications for hybrid entities such as LLCs and ULCs

Discussions and commentary on the above developments would be of interest to Canadian accounting and legal practitioners alike who act for individual or corporate non-resident clients. Corporations with U.S. employees working on short-term assignments in Canada would also be interested in this area of taxation. Also, non-resident professional advisors, particularly in the U.S., who need a general reference guide to assess the Canadian tax implications of certain past or proposed transactions, would find the content useful.

About the Author

Michael I. Atlas, C.A., C.P.A., T.E.P. is an accomplished author and long standing contributor to CCH. He is a Chartered Accountant who practices in Toronto as an independent tax consultant, in connection with a wide-range of domestic and international tax issues. Prior to forming his own practice in 1991, he was the partner in charge of the tax group of one of the 20 largest accounting firms in Canada. His consulting practice places particular emphasis on international and cross-border tax planning matters.

He has also been a frequent speaker on tax matters for many professional and business organizations, including the Canadian Tax Foundation, the Society of Trust and Estate Practitioners, the Institute of Chartered Accountants of Ontario, the Canadian Bar Association, and the Canadian Real Estate Association. Most recently, Michael has made a presentation entitled "Tax Issues for Non-Resident Investors in Canadian Real Estate" as part of "Creative Tax Planning For Real Estat

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This webcast was recorded on June 11, 2008

CCH IFRS Webinar Series 2008 – Seminar 3
On the surface Canadian GAAP and IFRS appear very similar. However, the devil is in the details. Understanding how reporting will be impacted under International Financial Reporting Standards is important to making decisions regarding presentation on financial reporting.

CCH Canadian presents the third in a series of online seminars on IFRS for Canada. This 90-minute webinar is presented by Peter D. Chant, FCA, PhD, Partner at Deloitte Canada and author of iGAAP 2008: IFRS for Canada.

Agenda

• Inventory
• Property, plant and equipment
• Investment property
• Intangibles
• Goodwill

Format
Participate right from your desk or office. All you need is an Internet connection and a sound card.

The Speaker
Dr. Peter D. 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.

Peter has published a textbook on advanced accounting in Canada, and was co-author of a research paper on accounting for joint ventures that was published by the G4+1. He is currently Chair of the Task Force on Non-GAAP Performance Measures of the Canadian Performance Reporting Board of the CICA. He has a Ph.D. in Accounting and Information Systems from Northwestern University.

Related Webinars

• Introduction to IFRS: What's it All About?
• Business Combinations and Consolidations Under IFRS

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Webinar information current as of May 14, 2008

CCH IFRS Webinar Series 2008 - Seminar 2

Business combinations represent a growing number of firms within Canada. They will be treated differently after the convergence with International Financial Reporting Standards (IFRS) in Canada. Mergers and acquisitions are happening everyday - can you afford to not understand the new consequences?

CCH Canadian presents the second in a series of online seminars on IFRS for Canada. This 90-minute online seminar is presented by Peter D. Chant, FCA, Ph.D., Partner at Deloitte Canada and author of the upcoming book, iGAAP 2008: IFRS for Canada.

Agenda

Business Combinations: IFRS 3 (Revised) and SFAS 141(R)

FASB 141(R):

A. Business Combinations

• Key dates
• Scope
• Definition of a business
• Measuring the exchange
• Elements of the purchase equation
• The “Measurement Period”
• Disclosures

B. Consolidation and Non-controlling interests

C. IFRS 3 Differences

Speaker

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. Peter D. Chant has published a textbook on advanced accounting in Canada, and was co-author of a research paper on accounting for joint ventures that was published by the G4+1. He is currently the Chair of Task Force on Non-GAAP Performance Measures of the Canadian Performance Reporting Board of the CICA. He has a Ph.D. in Accounting and Information Systems from Northwestern University.

Format

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This webcast was recorded on March 5, 2008

The purpose of GST Update is to inform Canadian businesses of some of the more significant GST developments including recent legislative changes, CRA administrative policy developments, and recent GST jurisprudence. Through participation in this seminar, registrants will receive timely information on current issues and practical advice in dealing with day-to-day GST issues.

Agenda

• GST Rate Reduction
• ITC Documentation Requirements & GST Registry
• Corporate Reorganizations (GST Tips & Traps)
• Hot Audit Topics
• Standardized Accounting & Voluntary Disclosures
• Case Law Update on Financial Services
• Excise Tax & Insurance Premiums

The Speaker
Brent Murray is a partner in Wilson & Partners LLP, an independent tax law firm affiliated with PricewaterhouseCoopers LLP, whose practice focuses exclusively on commodity tax, customs and related matters including Goods and Services Tax (GST), Provincial Sales Tax (PST) and related cross-border matters. He has authored numerous articles and papers on commodity tax matters including conference papers for the Canadian Tax Foundation, Canadian Bar Association and CICA Commodity Tax Symposium and is a regular contributor to the GST Monitor and GST & Commodity Tax.

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This webcast was recoreded on March 26, 2008

Cross-Border Tax Update will discuss a number of changes affecting Canadian tax laws that have recently been enacted or that are expected to come into force in 2008 and will have a significant impact on cross-border taxation.

This webinar is intended to provide valuable updates to those with at least an intermediate understanding of cross-border tax issues including those working in private practice and those working in-house.

Agenda

• Updates regarding the protocol to the Canada-U.S. Income Tax Convention
• The elimination of withholding tax on interest paid to non-residents
• Changes to the Canada Revenue Agency policy regarding amalgamations and non-residents
• The status of the foreign investment entity/non-resident trust rules
• Developments in the area of transfer pricing

The Speakers
Jules Lewy, LLB, is a Fraser Milner Casgrain LLP partner who focuses on all aspects of taxation, including corporate, international, and personal tax law, and frequently provides business and tax advice to owner-managed businesses, including advice on corporate reorganizations, acquisitions and divestitures.

Duane Milot, LLB, is a Fraser Milner Casgrain LLP lawyer whose practice focuses on general corporate income tax law for both domestic and international tax issues, and represents taxpayers in disputes with the Canada Revenue Agency and provincial tax authorities.

Christopher Steeves, LLB, is a Fraser Milner Casgrain LLP partner who practices tax law with particular expertise in the area of corporate restructurings and acquisitions involving Canadian businesses.

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This title is available as an eBook.

What's an eBook?
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Published: September 2014

Get the most accurate and current information on British Columbia securities legislation. Annotated British Columbia Securities Legislation, 9th Edition has been prepared in consultation with the British Columbia Securities Commission and the Vancouver office of McCarthy Tétrault LLP.

What's included:

• Everything in the five-digit numbering system in force as of July 1, 2014
• Updated Tables of Concordance to help you quickly compare requirements in different jurisdictions
• Updated Topical index to help you find relevant references quickly and easily
• History notes and pending amendments to the British Columbia Securities Act to help you conduct accurate research
• ALL NEW Case Table to help you navigate quickly to relevant case annotations

What's new in the 9th Edition:

• Revised annotations to the British Columbia Securities Act, updated July 1, 2014
• New amendments to the British Columbia Securities Act and Securities Regulation
• All new and amended national and British Columbia securities documents, including:
  – Amended BC Form 15-901F, Summons to Attend before an Investigator Under Section 144
  – Amended BC Form 15-902F, Demand for Production under Section 144
  – New BC Instrument 31-510, Exemption for Investment Industry Regulatory Organization of Canada Members from Obligation to Provide Relationship Disclosure to Existing Clients
  – Amended BC Instrument 32-517, Exemption from Dealer Registration Requirement for Trades in Securities of Mortgage Investment Entities
  – New BC I

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  Full Article
  
  

Loss and Seligman's Securities Regulation is all-encompassing – covering everything from the SEC's integrated disclosure program, to the theoretical underpinnings of today's regulations, to the “shelf registration rule.”

In nearly 6,000 pages of discussion and analysis, it clarifies countless questions, so you're sure to find coverage of the “small point” on which your case may turn. You'll save hours of research time...get the answers you need when you need them...and be confident that the information is backed by the field's premiere authorities on securities regulation.

Plus, through supplementation and revised volumes, this edition keeps pace with the ever increasing volume of litigation by including comprehensive examination of recent developments and court cases.

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• Changes to the “tie-breaker” rule for determining the residence of a corporation that qualifies as a resident of both Contracting States
• Entitlement to Treaty benefits for “fiscally transparent entities”
• New permanent establishment rules
• Elimination of withholding tax on certain interest payments
• Taxation of a non-resident’s emigrant gains
• Taxation of “income from employment” earned by non-residents
• Taxation of stock options received by individuals employed in both Canada and the United States
• Introduction of a reciprocal limitation of benefits provision

• Annotations of related Dominion Tax Cases
• Memorandum of Understanding between the Competent Authorities of Canada and the United States Regarding the Mutual Agreement Procedure
• Agreement between the Government of Canada and the Government of the United States of America with Respect to Social Security
• Income Tax Conventions Interpretation Act
• Rates of Withholding Tax under Income Tax Agreements Signed by Canada

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Available: November 2010

This book reflects all pertinent federal taxation changes that affect 2010 returns and provides fast and reliable answers to tax questions affecting individuals and business income tax.

The 2011 MTG contains timely and precise explanation of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the IRS.  Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding.  The handbook's explanations are meticulously researched and footnoted to provide tax practitioners with the most accurate and legally sound guidance to help them understand, apply and comply with today's complex federal tax laws.

This handbook is built for speed with numerous time-saving features, including a tax calendar, taxpayer-specific return flowcharts, lists of average itemized deductions, selected depreciation tables, rate tables, checklists of income, deduction and medical expense items, and more.  These features help users quickly and easily determine how particular tax items and situations should be treated and answer client questions.

It comes complete with the popular Quick Tax Facts card that can be detached for at-a-glance reference to key tax figures and other often referenced amounts used in preparing 2010 income tax returns, and a special bonus CPE course supplement entitled "Top Federal Tax Issues for 2011," which focuses in on the most significant and thorniest new tax developments affecting practitioners for the year.  The Top Federal Tax Issues Course allows professionals to earn CPE credit while keeping up-to-date on the most important tax issues (grading fee additional).

The 2011 U.S. Master Tax Guide's updated explanations cover:

• Highlights of New Tax Developments
• Tax Rates and Tax Tables
• Individuals
• Corporations
• S Corporations
• Partnerships
• Trusts and Estates
• Exempt Organizations
• Income
• Exclusions from Income
• Business Expenses
• Non-Business Expenses
• Losses and Bad Debt
• Depreciation, Amortization and Depletion
• Tax Credits
• Minimum Tax
• Tax Accounting
• Basis for Gain or Loss
• Sales, Exchanges and Capital Gains
• Installment Sales/Deferred Payment Sales
• Securities Transactions
• Tax Shelters/At-Risk Rules/Passive Losses
• Retirement Plans
• Corporate Acquisitions/Reorganizations
• Taxation of Foreign Activities/Taxpayers
• Returns and Payment of Tax
• Withholding and Estimated Taxes
• Examination of Return

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  Full Article
  
  

Available: July 2011

Authors: Robert Ricketts and Larry Tunnell

Discusses the complex issues involving partnership taxation with utmost clarity. It uses hundreds of illustrative examples, practice observations, helpful charts and insightful explanations to make even the most difficult concepts understandable. The book reflects the authors' penchant for communicating the pertinent facts in very direct language and creating a context for understanding the multifaceted issues and applying them to practice.

This new edition fully reflects all the latest developments in this complex area. These include changes affecting:

• partnership basis adjustments
• transfers to partnerships of property with built-in losses
• sale of an interest in a partnership with built-in loss property
• disproportionate distributions from partnerships with built-in loss property exp
• ensing and amortization of partnership organizational expenses
• partnership treatment of the deduction for domestic production activities
• recognition of cancellation-of-indebtedness income, and more

In six parts, Practical Guide to Partnerships and LLCs covers the critical aspects of this complicated area, with individual parts focusing on partnership characteristics, funding, taxation of operations, partner's share of partnership debt, disposition of partnership interest, and distributions. From choice-of-entity considerations to sales and liquidations, the entire breadth of partnership and LLC taxation is covered. Special attention is given throughout to the complex inter-workings of rules that bind, tax and control these entity operations.

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Available: April 2012

Comprehensively analyzes all the tax laws applicable to individual retirement accounts. The first part of the book discusses the 15 different types of IRAs, including the four most recent types authorized by the tax laws: the Roth IRA, the education IRA, the SIMPLE IRA, and the deemed IRA. The second part discusses the various areas of tax law relating to the operation and administration of an IRA. There is a separate chapter on each area of the tax law. The third part of the book deals with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, and estate taxes. It also deals with the tax rules applicable to the different types of the beneficiaries receiving distributions from an IRA, including foreign beneficiaries, charitable beneficiaries, trust beneficiaries, estate beneficiaries, spouse and nonspouse beneficiaries, and individual and non-individual beneficiaries.

Related books:

• Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012
• Estate Planning (2013 Edition) (U.S.) 
• U.S. Master Estate and Gift Tax Guide (2013) 
• Estate and Retirement Planning Answer Book, 2012 Ed. U.S.

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Available: November 2011

A practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis, and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in SEC 1933 or 1934 Act filings. It can be used to prepare and review the financial statement disclosures of non-small business, domestic registrants.

The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement.

Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume.

The free, back-of-the-book CD contains three checklists covering the same disclosure questions and requirements in the book.        

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Available: August 2011

Professors Richard C. Pugh, Charles H. Gustafson, and Robert J. Peroni

Compiled by a team of distinguished law professors, the 2011-2012 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 course book 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.

Includes CD of entire contents of book.

In this comprehensive and easy-to-use volume, the authors 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.

The 2011-2012 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations-Selected Sections reflects all legislation and regulations enacted or adopted on or before June 1, 2011.

• 1040 Express Answers (2012)
• 1041 Express Answers (2012)
• 1065 Express Answers (2012)
• 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

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The CCH Learning Center offers a complete line of current, comprehensive, interactive continuing professional education courses on US subject. With the CCH Learning Center you choose when and where you complete your credit requirements.

CCH Learning Center courses are issued in real-time, with 24-hour access, immediate exam results, certification and technical support responses. Web-based delivery allows course updates to be made immediately, giving you instant access to the most current and complete information available. Practitioners can use the online courses to review changes in federal and state law, investigate a new client's industry, update materials for a business presentation and of course, to earn CPE credit – all at the CCH Learning Center.