r Canadian Tax Library Plan with Tax Window Library By www.cch.ca Published On :: Bundled for comprehensive coverage that saves time and improves accuracy Canadian Tax Library Plan with Tax Window Library is ideally suited to professionals who depend on up-to-the-minute tax information and are looking for insight into the CRA’s approach to the law. The Internet version is updated frequently. Content includes: Income Tax Bulletins, Circulars, and Technical News Income Tax Act and Regulations Canadian Tax Reporter commentary Current Dominion Tax Cases Archival Dominion Tax Cases Tax treaties and Social Security agreements Canadian Master Tax Guide Federal Income Tax forms and guides Tax Window Files Special reports Bonus features: Wolters Kluwer CCH newsletters provide timely, pragmatic articles written by high-profile tax practitioners, as well as synopses of recent government developments. Included in your subscription: Tax Topics Dominion Tax Cases Canadian GST/HST Monitor Window on Canadian Tax (commentary on Tax Window Files) Roadmaps Roadmaps are a practical jumping-off point for tax research that help you navigate tax issues and related commentary more efficiently. Each roadmap provides a summary of relevant tax considerations to specific types of transactions, events, issues, or topics, as well as links to Wolters Kluwer CCH commentary and other key references for further research. CCH Smart Charts® (with CCH Online only) Using exclusive technology, these time-saving interactive research tools integrate your subscription content to quickly create federal-provincial tax comparisons in an easy-to-read chart format. CCH Smart Charts let you move easily between explanations, analysis, and primary source documents. You choose the topics. You choose the jurisdictions. You choose the year. Smart Charts do the rest. Quick Links Convenient links to related content such as charts and tables. Enables you to instantly connect to current, accurate information. Free training and technical support Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing resIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
r Transfer Pricing: Rules, Compliance and Controversy – U.S. (3rd Edition) By www.cch.ca Published On :: Mon, 01 Nov 2010 09:25:28 GMT Available: August 2010 Authors: Marc M. Levey J.D., Steven C. Wrappe J.D., CPA Transfer Pricing: Rules, Compliance and Controversy offers extensive yet clear guidance through the complex maze of U.S. transfer pricing rules. The book is authored by leading experts in the transfer pricing scene. Throughout the book, the authors cover all aspects of transfer pricing relevant to the practitioner, starting with general legal principles and apportionment methods, then moving on to more specific subjects such as transfers of tangible vs. intangible goods and the impact of e-commerce and U.S. customs on transfer pricing, and finally exploring highly practical matters like procedural strategies and post-examination procedures. The book's practical coverage and approach include: Comprehensive analysis of the U.S. rules, case law and guidance on transfer pricing for tangible goods, intangibles, and services Complex cost-sharing planning principles, including buy-in Cutting edge e-commerce transfer pricing issues U.S. penalty and documentation rules Documentation with checklists, questionnaires and model report U.S. penalty rules compared to those of other important countries Overlap between transfer pricing and Customs valuation issues Customs ruling based on an APA In-depth, step-by-step analysis of the favored approach to transfer pricing controversy, including: Developing a substantive/procedural strategy (with detailed flow-chart) Preparing for examination Identifying post-examination opportunities to resolve the dispute Special appendices provide a variety of "practice tools" designed to facilitate the understanding of the IRS' provisions and their translation into action, e.g., IRS forms, tables and charts of relevant cases, and comparisons of international transfer pricing rules within particular contexts. Table of Contents Chapter 1 - Introduction Chapter 2 - General Principles of Code Sec. 482 Arm's length standard Best method rule Comparability Arm's length range Determination of true taxable income Collateral Adjustments Transfer pricing and non-recognition provisions Blocked income Chapter 3 - Methods for Transfers of Tangible Property Comparable uncontrolled price method (with cases applying this method) Resale price method Cost plus method Cost-plus method Comparable profit method Profit split method Unspecified methods Chapter 4 - MethodsIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
r Revenue Recognition Guide (2012) (U.S.) By www.cch.ca Published On :: Thu, 03 Nov 2011 15:51:19 GMT Available: December 2011 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. 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. Revenue Recognition Guide covers the following topics: Revenue-Related Literature General Principles Multiple-Deliverable Revenue Arrangements Product Deliverables Service Deliverables Intellectual Property Deliverables Miscellaneous Issues Contract Accounting Software: A Complete Model Presentation Disclosures Future Expectations 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
r GAAS Guide, 2012 (with CD-ROM) (U.S.) By www.cch.ca Published On :: Thu, 13 Oct 2011 14:26:14 GMT Available: October 2011 The GAAS Guide describes today's engagement standards, practices, and procedures in use today, including Statements on Auditing Standards (SASs), Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards on Accounting and Review Services (SSARSs) and their relationship to the PCAOB's standards. The latest interpretations of all the standards are also included. The 2012 Edition includes coverage of the following: SAS-121 (AU 722) (Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information) SSAE-17 (AT 301) (Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence is Impaired) SSARS-20 (Revised Applicability of Statements on Standards for Accounting and Review Services) The book is organized to follow the arrangement of the AICPA's Professional Standards. Each section begins with a list of authoritative pronouncements and an Overview. A Promulgated Procedures Checklist identifies the essential professional responsibilities that must be satisfied in each phase of an engagement followed by an Analysis and Application of Reporting Standards, which explains how each specific promulgated procedure should be applied. Practitioner's Aids provide additional guidance on how to apply the promulgated standards to specific engagements. Throughout the book Risk Assessment Points, Engagement Strategies, Planning Aid Reminders, and Observations provide helpful, practical tips. Fraud Pointers alert practitioners to issues affecting auditor responsibility for fraud and fraud risks throughout the audit engagement. To keep CPAs abreast of potential changes affecting AICPA professional standards, this edition contains new overviews of outstanding exposure drafts, which highlight key elements of possible changes to existing professional standards. The sample letters, reports, and checklists found in the text are included on a CD-ROM that accompanies the book and can be printed and customized to meet all of your auditing needs. The GAAS Guide meets accounting industry standards as overseen by the AICPA's peer review system (the book reproduces a letter by the book's peer reviewer). AU 100: Introduction AU 200: General Standards AU 300: Standards of Field Work AU 400: First, Second, and Third Standards of Reporting AU 500: Fourth Standard of Reporting AU 600: Other Types of Reports AU 700: Special Topics AU 800: Compliance Auditing AU 900: Special Reports of the Committee on Auditing Procedure AT Section: Statements on Standards for Attestation EngagementsIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
r Multistate Guide to Sales and Use Tax Audits (with CD-ROM), 2012 By www.cch.ca Published On :: Wed, 22 Jun 2011 10:08:43 GMT Author: Daniel M. Davis, MBA (Taxation), CPA, CFE Provides state-specific material for preparing for and handling an audit in all states that impose sales and use taxes. Readers will gain an increased understanding of why their businesses or clients were selected for audit, how their audits will proceed, what the audit staff will be looking for, and how assessments are developed. Instead of enacting tax increases, taxing agencies are quietly encouraged to mine every possible dollar from the existing tax structures. As a result, a sales and use tax audit notice generally may be regarded as the first step in a state civil action intended to extract additional funds from a specific taxpayer. Since this may often result in unfavorable consequences for the taxpayer, this book is intended to improve the taxpayer's chances of prevailing in what is often a losing battle. It aims to assist taxpayers in proactively avoiding paying more than their legal share of taxes. This guide comes with a CD-ROM, containing approximately 200 state and local exemption certificates. Related Books: U.S. Master Sales and Use Tax Guide (2012) Sales and Use Tax Answer Book 2013 California Sales and Use Tax Answer Book 2011 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
r International Accounting/Financial Reporting Standards Guide (2012) By www.cch.ca Published On :: Thu, 03 Nov 2011 15:38:30 GMT Available: November 2011 This book organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed. The 2012 International Accounting/Financial Reporting Standards Guide includes the following topics: Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC) Part II: General Standards Accounting Policies, Changes in Accounting Estimates, and Errors Borrowing Costs Business Combinations Cash Flow Statement Changing Prices and Hyperinflationary Economies Consolidated Financial Statements Construction Contracts Earnings Per Share Employee Benefits The Equity Method Events After the Balance Sheet Date Financial Instruments Foreign Currency Translation Government Grants and Government Assistance Impairment of Assets Income Taxes Intangible Assets Interim Financial Reporting Inventories Investment Property Leases Non-Current Assets Held for Sale and Discontinued Operations Property, Plant, and Equipment Provisions, Contingent Liabilities, and Contingent Assets Related-Party Disclosures Revenue Segment Reporting Share-Based Payment Part III: Industry-Specific Standards Agriculture Insurance Contracts Mineral Resources: Exploration and Evaluation If you would like more details about this product, or would like to order a copy online, please click here. Full Article
r Guidebook to California Taxes (2011 By www.cch.ca Published On :: Wed, 28 Oct 2009 13:18:57 GMT CCH's Guidebook to California Taxes is the classic handbook on California taxation. Widely used by practitioners and all those involved in California taxes, this time-saving aid is 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. The 2011 Guidebook is the 62nd Edition, reflecting significant new legislation, regulations, court decisions, and State Board of Equalization decisions through press time in December. It is authored by CCH Tax Law Editors with additional editorial commentary provided by highly-regarded tax practitioners, Bruce Daigh and Christopher Whitney of PricewaterhouseCoopers. This practical resource includes a guide to the preparation of California personal income tax returns--for residents, non-residents, and part-year residents. This special return preparation section discusses who must file, filing status, exemptions, deductions, rates, credits, where and when to file, extensions, and estimated taxes, as well as compliance procedures and requirements relevant to return preparation. A special summary of key new legislative, regulatory and judicial developments provides at-a-glance awareness of changes and the impact on taxpayers. The Guidebook also compares state taxes with federal taxes and illustrates the differences. Cross references make it easy to trace comparable California and federal provisions. The CCH Guidebook to California Taxes is designed to accomplish four main objectives : Give an updated and comprehensive picture of the impact and pattern of all taxes levied by the state of California and also the general property tax levied by local governmental units. Provide quick and reliable step-by-step guidance to the preparation of individual resident, nonresident, and part-year resident income tax returns. Present a readable quick reference to the personal income tax and taxes on corporate income. Tell you quickly what the California tax law provides, whether the provision is the same as the federal and, if so, the significance of the difference. Related Titles: State Tax Handbook 2011 Guidebook to Illinois Taxes (2011) Guidebook to Connecticut Taxes (2011) Guidebook to Florida Taxes (2011) Full Article
r Form 990 Compliance Guide, 2012 By www.cch.ca Published On :: Tue, 21 Jun 2011 09:56:19 GMT Available: May 2012 Author: Clark Nuber This title explains how a not-for-profit organization completes Form 990 and complies with the new disclosure requirements. It provides clear, time-saving guidance, filled with examples on how to properly complete the new revised Form 990, which can be daunting to prepare. - Real-world examples - Filled-in-forms and checklists - Worksheets - Discussion of unresolved issues - Traps for the unwary Introduction to Form 990, Return of Organization Exempt From Income Tax Form 990 Heading Part I - Summary Part II - Signature Block Part III - Statement of Program Service Accomplishments Part IV - Checklist of Required Schedules Part V - Statements Regarding Other IRS Filings and Tax Compliance Part VI- Governance, Management, and Disclosure Part VII - Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Part VIII - Statement of Revenue Part IX - Statement of Functional Expenses Part X - Balance Sheet Part XI - Reconciliation of Net Assets Part XII - Financial Statements and Reporting Schedule A - Public Charity Status and Public Support Schedule B - Schedule of Contributors Schedule C - Political Campaign and Lobbying Activities Schedule D - Supplemental Financial Statements Schedule E - Schools Schedule F - Statement of Activities Outside the United States Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities Schedule H - Hospitals Schedule I - Grants and Other Assistance to Organizations, Governments, and Individuals in the U.S. Schedule J - Compensation Information Schedule K - Supplemental Information on Tax-Exempt Bonds Schedule L - Transactions With Interested Persons Schedule M - Noncash Contributions Schedule N - Liquidation, Termination, Dissolution, or Significant Disposition of Assets Schedule O - Supplemental Information to Form 990 Schedule R - Related Organizations and Unrelated Partnerships Related books: Tax Compliance for Tax-Exempt Organizations (2012) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
r 1120S Express Answers (2012) By www.cch.ca Published On :: Wed, 10 Nov 2010 15:33:43 GMT Updated annually, this spiral-bound resource helps you prepare Form 1120S tax returns – with practical, plain-English guidance. It is designed specifically for anyone who needs a ready answer to questions that arise while preparing the return.Preparers will benefit from: Preparers will benefit from: Compliance oriented, line-by-line approach, Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply. New rules and form changes highlighted. Charts and tables summarizing important concepts, facts and figures Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information. References to U.S. Master Tax Guide paragraphs. Related Books: 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 Income Tax Regulations (Winter 2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
r U.S. Master Sales and Use Tax Guide (2012) By www.cch.ca Published On :: Wed, 22 Jun 2011 15:34:13 GMT Available: March 2012 A handy desktop reference containing succinct explanations and quick-glance charts detailing common sales and use tax ssues for all states and the District of Columbia. It provides easy-to-read multistate overviews of sales taxes and describes for each state the basis, state and local tax rates, principal payment and return due dates, and countless other key facts and figures. Especially helpful are the multistate quick-answer charts - a CCH exclusive! OVERVIEW - Constitutional Issues--Federal Limitations - Multistate Agreements CHARTS - Agricultural Exemptions - Clothing - Collection Discounts Allowed Seller - Components of Basis - Computers and Computer Services - Drop Shipments - Electronic Payment of Sales Tax - Exemption and Resale Certificates' Validity Periods - Financial Institutions - Food and Meals - Interest Rates on Delinquent or Deficient Payments - Leases and Rentals - Mail-Order Sales - Manufacturing and Machinery - Medicines, Medical Services and Devices - Newspapers and Periodicals - Occasional Sales - Penalties - Pollution Control Equipment - Rates and Basis - Sales for Resale - Services - Statutes of Limitations - Tax Calendar - Taxpayer Remedies - Trade-Ins - Vending Machine Sales STATE SUMMARIES For each state: - Scope of Tax - Tax Base - List of Exemptions, Exceptions and Exclusions - Rate of Tax - Local Taxes - Returns, Payments, and Due Dates - Prepayment of Taxes - Vendor Registration - Sales or Use Tax Credits - Deficiency Assessments - Audit Procedures - Statute of Limitations - Application for Refund Additional discussion is included on the Uniform Sales Tax Administration Act and the Streamlined Sales Tax Project. Related Books: Multistate Guide to Sales and Use Tax Audits (with CD-ROM), 2012 Sales and Use Tax Answer Book (2013) U.S. Master Excise Tax Guide (Seventh Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
r U.S. Master GAAP Guide (2012) By www.cch.ca Published On :: Fri, 04 Nov 2011 09:11:27 GMT Available: November 2011 This book helps accountants solve many complex accounting and disclosure problems. Superior technical analysis and practical explanations of accounting principles are provided. The Guide uses a helpful three-step approach for each topic covered. First, flowcharts illustrate the decision process and accounting procedures. Then, general discussion of the major provisions provides a context for understanding; and, finally, detailed examples show the specific computations and accounting requirements. To reflect the structure of the FASB’s Accounting Standards Codification (ASC), the U.S. Master GAAP Guide is organized into nine chapters that correspond to the areas of the ASC. Topically arranged to follow the FASB's Accounting Standards Codification (ASC). Three-level approach to explanation and analysis, including flowcharts, general discussion, and detailed examples, makes the official pronouncements easy to understand. Serves as a working guide so practitioners can find solutions to complex practice problems quickly. Helps prepare CPA Exam candidates for the GAAP pronouncements portion of the Exam. Enables clear understanding of the accounting requirements of the pronouncements. Chapters: General principles Presentation Assets Liabilities Equity Revenue Expenses Broad transactions Industry Also contains: Conceptual framework Accounting Standards Updates Exposure Drafts How to cross-reference the Codification and pre-Codification standards Present value factors If you would like more details about this product, or would like to order a copy online, please click here. Full Article
r 1041 Express Answers (2011 By www.cch.ca Published On :: Wed, 10 Nov 2010 15:25:00 GMT CCH's 1041 Express Answers is the ideal quick-answer tool for busy tax practitioners who prepare fiduciary income tax returns. Updated annually, 1041 Express Answers is a spiral-bound resource that helps practitioners prepare Form 1041 tax returns quickly, easily and accurately - with practical, plain-English guidance that clearly explains the rules and procedures that the preparer needs to know to correctly complete the required tax forms. It is designed specifically for busy tax practitioners who need a ready answer to questions that arise while actually preparing the return. Preparers will benefit from: Compliance oriented, line-by-line approach, so you can quickly get the help you need while completing the return and answering client questions. Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply. New rules and form changes highlighted, so you can be confident that you're aware of new developments that may affect the 1041 return and can help your clients take advantage of new tax law changes to maximize their tax-saving opportunities and avoid pitfalls. Highly visual, two-color presentation, making it it faster and easier to find the information you need. Charts and tables summarizing important concepts, facts and figures to save you time when you need it most. Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information. References to U.S. Master Tax Guide paragraphs, where you can find additional information on each topic discussed. Detailed topical index, including references to everyday practice terminology, point you to the answers you need. Handy tabbed divider section help you instantly identify the area you're looking for at a glance. CONTENTS: Tab 1: Filing Issues Tab 2: Form 1041 Tab 3: Income In Respect of a Decedent Tab 4: Business Income (or Loss) Tab 5: Farm Income (or Loss) Tab 6: Rents, Royalties, Partnerships Tab 7: Schedules A--Charitable Deduction and B--Income Distribution Deduction Tab 8: Schedule G--Tax Computation and Other Information Tab 9: Schedule I--AMT Tab 10: Schedule D--Capital Gains and Losses Tab 11: Schedule J--Accumulation Distribution Tab 12: Depreciation, Depletion, Amortization Tab 13: Schedule K-1 Tab 14: Modification and Termination Tab 15: State Tax Information Tab 16: Index With CCH's 1041 Express Answers, you'll speed through tax season, with concise and reliable answers right at your fingertips! 1If you would like more details about this product, or would like to order a copy online, please click here. Full Article
r U.S. Master Estate and Gift Tax Guide (2012) By www.cch.ca Published On :: Thu, 03 Nov 2011 14:55:38 GMT Available: December 2011 This book is a concise and reliable handbook for both tax advisors and estate representatives involved in federal estate and gift tax planning, return preparation and tax payment. It provides clear explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes to give readers the solid understanding they need to understand and apply today's complex wealth transfer tax rules. Concise, up-to-date discussions of recent statutory and regulatory law changes, court decisions, and IRS rulings affecting the estate, gift and generation-skipping transfer taxes. Pertinent tax tables, such as the unified rate and credit, state death tax credit and pre-1977 gift tax rates for easy reference to key tax figures. Sample filled-in forms in the 706 and 709 series, as well as various generation-skipping transfer tax forms, that illustrate practical compliance application of the tax law. Citations to Internal Revenue Code, regulations, IRS rulings and court decisions to help practitioners further research the estate and gift tax law. Code Finding List for quick reference to the IRC sections cited. Forms Finding List referencing where key IRS forms and worksheets are reproduced and discussed. The Quick Tax Facts card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, filing deadlines and other valuable information. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
r 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
r 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
r 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
r Taxprep By www.cch.ca Published On :: If you are a tax professional, Taxprep is for you. We have put our years of tax experience into this product, giving you the most sophisticated line of tax preparation programs available in Canada. Taxprep has been developed by professionals with you in mind. It incorporates a wide range of features designed with one purpose – to help you do your job faster and serve your clients more effectively. And all Taxprep programs are fully bilingual and cover all provinces and territories. The fact is, 28 of the top 30 accounting firms in Canada trust the power and reliability of Taxprep. If you're not using Taxprep, why not give it a try. Once you do, you'll wonder how you ever managed without it! For detailed information about Taxprep, please click here. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
r 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
r 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
r 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
r 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
r Canadian Tax Library Plan By www.cch.ca Published On :: A collection of important tax resources that saves time and improves accuracy Canadian Tax Library Plan is ideally suited to professionals who depend on up-to-the-minute tax information. The Internet version is updated frequently. Content includes: Income Tax Bulletins, Circulars, and Technical News Income Tax Act and Regulations Canadian Tax Reporter commentary Current Dominion Tax Cases Archival Dominion Tax Cases Tax treaties and Social Security agreements Canadian Master Tax Guide Federal Income Tax forms and guides Tax Window Files Special reports Bonus features: Wolters Kluwer CCH newsletters provide timely, pragmatic articles written by high-profile tax practitioners, as well as synopses of recent government developments. Included in your subscription: Tax Topics Dominion Tax Cases Roadmaps Roadmaps are a practical jumping-off point for tax research that help you navigate tax issues and related commentary more efficiently. Each roadmap provides a summary of relevant tax considerations to specific types of transactions, events, issues, or topics, as well as links to Wolters Kluwer CCH commentary and other key references for further research. CCH Smart Charts® (with CCH Online only) Using exclusive technology, these time-saving interactive research tools integrate your subscription content to quickly create federal-provincial tax comparisons in an easy-to-read chart format. CCH Smart Charts let you move easily between explanations, analysis, and primary source documents. You choose the topics. You choose the jurisdictions. You choose the year. Smart Charts do the rest. Quick Links Convenient links to related content such as charts and tables. Enables you to instantly connect to current, accurate information. Free training and technical support Wolters Kluwer 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 the Canadian Tax Library Plan also find If you would like more details about this product, or would like to order a copy online, please click here. Full Article
r 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
r 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
r 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
r 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
r 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
r 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
r 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
r 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
r 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
r 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
r 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
r 1065 Express Answers (2012) By www.cch.ca Published On :: Thu, 03 Nov 2011 11:31:23 GMT Available: December 2011 Updated annually, this spiral-bound resource helps you prepare Form 1065 tax returns - with practical, plain-English guidance. It is designed specifically for anyone who needs a ready answer to questions that arise while preparing the return. Preparers will benefit from: Compliance oriented, line-by-line approach. Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply. New rules and form changes highlighted. Charts and tables summarizing important concepts, facts and figures. Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information. References to U.S. Master Tax Guide paragraphs. Related Books: 1040 Express Answers (2012) 1041 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
r 1065 Express Answers (2011 By www.cch.ca Published On :: Fri, 29 Oct 2010 14:35:13 GMT Available: November 2010 CCH's 1065 Express Answers is the ideal quick-answer tool for busy tax practitioners who prepare partnership tax returns and the partner's Schedule K-1. Updated annually, 1065 Express Answers is a spiral-bound resource that helps practitioners prepare Form 1065 tax returns quickly, easily and accurately - with practical, plain-English guidance that clearly explains the rules and procedures that the preparer needs to know to correctly complete the required tax forms. It is designed specifically for busy tax practitioners who need a ready answer to questions that arise while actually preparing the return. Preparers will benefit from: Compliance oriented, line-by-line approach, so you can quickly get the help needed while completing the return and answering client questions. Plain-English guidance, making the complex rules (and exceptions to the rules) easier to understand and apply. New rules and form changes highlighted, so you can be confident that you're aware of new developments that may affect the partnership return and can help your clients take advantage of new law changes to maximize their tax-saving opportunities and avoid pitfalls. Highly visual, two-color presentation, making it faster and easier to find the information you need. Charts and tables summarizing important concepts, facts and figures to save you time when you need it most. Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information. References to U.S. Master Tax Guide paragraphs, where you can find additional information on each topic discussed. Detailed topical index, including references to everyday practice terminology, point you to the answers you need. Handy tabbed divider section help you instantly identify the area you're looking for at a glance. CONTENTS: Form 1065--General Information Income and Deductions Schedules A and B Schedule K Schedules L, M-1, M-2 and M-3 Schedule D Partner’s Schedule K-1 Allocation Rules Partnership Formation Depreciation Transfers of Interest Death or Retirement of a Partner Terminations, Mergers and Divisions Real Estate Partnerships LLCs, LLPs and LLLPs State Tax Information Election Statements Form 1065 Checklist Index 1065 Express Answers includes one free copy of CCH's bonus Top Federal Tax Issues for 2011 Course, which examines the top new tax issues practitioners will face in the coming year (grading If you would like more details about this product, or would like to order a copy online, please click here. Full Article
r 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
r 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
r 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
r 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
r 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
r 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
r 1040 Express Answers (2011 By www.cch.ca Published On :: Fri, 29 Oct 2010 14:15:42 GMT Available: November 2010 1040 Express Answers is a spiral bound quick-reference guide that will help you and your staff prepare 1040 tax returns quickly, easily and accurately - with practical, plain-English guidance that makes complex rules and exceptions easy to understand. You'll benefit from... Form-oriented organization presented the way you work - line-by-line, right down the return. Plain English guidance, making the complex rules (and exceptions to the rules) easier to understand and apply. New rules and form changes highlighted, so you can ensure your clients take advantage of new law changes to maximize tax-saving opportunities and avoid pitfalls. Two-color format, making it fast and easy to find the information you need. Charts and tables summarizing important concepts, facts and figures to save you time when you need it most. Quick-reference icons which identify Cautions, Examples, Planning Pointers, and Gray Areas to alert you to must-know information. References to U.S. Master Tax Guide paragraphs, where you can find additional information on each topic. With CCH's 1040 Express Answers, you'll speed through tax season, with concise and reliable answers right at your fingertips! 1040 Express Answers includes one free copy of CCH's bonus Top Federal Tax Issues for 2011 Course, which examines the top new tax issues practitioners will face in the coming year (grading fee additional). CONTENTS: Tab 1 Form 1040 Tab 2 Schedules A and B Tab 3 Schedules C, F and SE Tab 4 Schedule D and Form 4797 Tab 5 Schedule E: PALs and At-Risk Rules Tab 6 Form 2106 Tab 7 Form 4562: Depreciation Tab 8 Cars and Listed Property Tab 9 Social Security and Retirement Planning Tab 10 Tax Credits and AMT Tab 11 Estimated Payments/Penalties/Amended Returns Tab 12 Tax Representation Issues and Filings Tab 13 Family and Education Tab 14 Estate Planning Tab 15 State Tax Information Tab 16 Developments and Planning Tools Tab 17 Tax Tables Tab 18 Index Related Books: U.S. Master Tax Guide®, 2011 ProSystem fx Tax: for U.S. Tax Returns INTERNAL REVENUE CODE: Income, Estate, Gift, Employment Full Article
r U.S. Master Tax Guide (2012) By www.cch.ca Published On :: Thu, 13 Oct 2011 10:56:17 GMT Softcover Book #5952 - Available: November 2011 Hard Cover Book #5882 - Available: December 2011 The U.S. Master Tax Guide (MTG) provides helpful and practical guidance on today's federal tax law. This 95th Edition reflects all pertinent federal taxation changes that affect 2011 returns and provides fast and reliable answers to tax questions affecting individuals and business income tax. The 2012 MTG contains timely and precise explanations 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 Master Tax Guide'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. The U.S. Master Tax Guide 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 provides quick and clear answers to client questions. MTG 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 2011 income tax returns, and a special bonus CPE course supplement entitled "Top Federal Tax Issues for 2012," 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 2012 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 PlaIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
r 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
r 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
r 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
r 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
r 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
r IFRS Literacy: Understanding the New Financial Statements By www.cch.ca Published On :: Wed, 18 Aug 2010 08:16:39 GMT New rules for financial statement users With the transition to International Financial Reporting Standards in Canada, accountants, financial analysts and advisors, corporate finance professionals, institutional and individual investors and other financial statement users will need to re-educate themselves in understanding and interpreting financial statements issued by public companies. Under IFRS traditional performance measures such as key financial ratios or income measures have the potential to change simply due to changes in accounting figures. In the UK for example, when their transition to IFRS occurred, some companies went from a profit to a loss position and vice versa, simply due to changes in accounting rules, rather than performance. Description and explanation of how financial statements will change under IFRS IFRS Literacy: Understanding the New Financial Statements provides a description and explanation of how financial statements will change under IFRS, along with valuable expert analysis and insight into true financial statement literacy in the post-IFRS transition market. The content of this work focuses on practical application and analysis of IFRS-based statements, drawing upon actual examples from both the Canadian and international financial markets. In its electronic subscription format, this content is updatable and fully searchable. IFRS Impact highlights key differences under previous Canadian GAAP Each chapter includes highlighted comments on the impact of IFRS on particular financial statement items. This commentary feature highlights key differences of financial statements prepared under IFRS from those issued under previous Canadian GAAP, noting common changes in accounting policies, amounts, disclosures and presentation. Extracts from published financial statements illustrate these differences. Unique Canadian perspective for Canadian readers IFRS Literacy: Understanding the New Financial Statements provides a unique Canadian perspective for Canadian readers, and is designed to appeal to a broad cross-section of financial statement users, including accountants, financial analysts and advisors, corporate finance professionals, and institutional and individual investors. Topical coverage includes: Basic Building Blocks of Financial Statements Values and Limitations of Key Performance Ratios Assessing Risk and Measurement Uncertainties Management’s Discussion and Analysis (MD&A) Identifying "good" companies and fairly-priced stocks Specific impacts of transition to IFRS About the Author If you would like more details about this product, or would like to order a copy online, please click here. Full Article
r 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 «1..2..1208..2414..3620..4826..6032..7238..8444..965011838 11839 1184012059» Recent Trending The Finish Line: Katrina One Year After The Finish Line: All About Rust The Finish Line: Backwrapping vs. Edgewrapping The Finish Line: Floor Line Joints The Finish Line: FAQ's About EIFS Part 1 The Finish Line: Drainage Efficiency The Finish Line: Earthquakes and EIFS The Finish Line: Eco-Friendliness of EIFS The Finish Line: Foam Shapes Revisited The Finish Line: Firestopping The Finish Line: Adhesives vs. Mechanical Fasteners The Finish Line: EPS Vs. Polyisocyanurate Insulation The Finish Line: Keep it Dry The Finish Line: Keep it Dry Part 2 The Finish Line: Design Features Subscribe To Our Newsletter
