i 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
i U.S. Master Depreciation Guide (2012) By www.cch.ca Published On :: Thu, 03 Nov 2011 11:50:10 GMT Untitled Document Available: December 2011 This book offers a one-stop resource for guidance in understanding and applying the complex depreciation rules to their fixed assets. This area is especially challenging, because bits and pieces of applicable information must be gathered from a maze of Revenue Procedures, IRS Tables and IRS Regulations. These sources are frequently old and include some materials which may be non-applicable. CCH's U.S. Master Depreciation Guide pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice. The U.S. Master Depreciation Guide includes several useful "quick reference tables." These include a list of trucks, SUVs, and vans that are exempt from the luxury car caps because they weigh more than 6,000 pounds, trucks with a bed-length under six feet which are subject to a $25,000 section 179 depreciation cap, a list of states that conform to the federal bonus depreciation and section 179 expensing rules, and a comprehensive table of assets and corresponding recovery periods with cross references to the location of the related explanation. CONTENTS: Discussion of the historical background of depreciation and depreciation fundamentals. Coverage of : Modified Accelerated Cost Recovery System (MACRS), which was introduced by the Tax Reform Act of 1986, and is applicable to most tangible depreciable property in service after 1986; Accelerated Cost Recovery System (ACRS) introduced by the Economic Recovery Act of 1981; General rules for pre-1981 property; Asset Depreciation Range (ADR) system which dates back to 1971; Code Sec. 179 expensing rules; and Amortization of intangibles, including section 197 intangibles Listed property depreciation rules Depreciation of vehicles subject to "luxury" car caps Handling vehicle trade-ins, including luxury car caps and carryover basis Vehicle depreciation using the standard mileage rate, FAVR allowances, and other mileage based methods Like-kind exchanges and involuntary conversions Rev. Proc. 87-56 class life and depreciation period table reproduced in full text All MACRS depreciation tables reproduced in full text plus CCH-prepared Indian reservation property depreciation tables and tables that incorporate the effect of the first-year 30 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i Preparing Your Income Tax Returns®, 2015 Edition for 2014 Returns By www.cch.ca Published On :: Thu, 30 Oct 2008 15:44:15 GMT For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522. Recognized as the industry standard, Preparing Your Income Tax Returns provides comprehensive coverage and indepth analysis of all rules and interpretations for personal income tax. Loaded with premium how-to-advice, tax planning tips and fast answers to all of your challenging questions, it’s the best way to stay on top of the latest issues that impact 2014 returns. Preparing Your Income Tax Returns is updated annually and provides the most current, detailed information available. Features & Coverage: Context-sensitive links from Taxprep® and CANTAX® software to commentary in the online formats Saves you time by putting search at your finger tips More topics in detail than any other guides available Easy-to-understand format lets you find what you need References to CRA documents, legislation and cases Year-round tax planning ideas A table of T1 line references, applicable CRA Forms and Guides, Interpretation Bulletins, Information Circulars and Technical News contained in each chapter Line-by-line references to applicable cases, legislation and technical interpretations in the commentary Commentary for RRSP contributions and other retirement saving options These features and coverage saves you time by making your research as quick as possible for you to complete. Year-after-year we receive praise on how easy and complete this resource is for aiding tax professionals in preparing income tax returns. Table of Contents How To Use This Book Changes to amounts for personal tax credits Recent Tax Changes Tables of Rates and Credits Chapters The Basic Rules of Canadian Income Taxation Income Tax Returns, Payments, Refunds, Assessments, Appeals, Rulings Employment Income and Deductions Investment Income Capital Gains and Losses Rental Income and UndIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
i Preparing Your Corporate Tax Returns®, Canada and Provinces, 2015 By www.cch.ca Published On :: Thu, 19 Feb 2009 13:29:25 GMT For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522Stay up to date on the latest tax rules to deliver the best filing results possible with the most current tax preparation guide. As many tax professionals already know, Preparing Your Corporate Tax Returns is updated annually and provides the most comprehensive coverage and in-depth analysis of the rules for corporate tax returns available. Features & Coverage: Context-sensitive links from Taxprep® and CANTAX® software to commentary in the online formats saves you time by putting search at your finger tips More topics in detail than any other guides available Easy-to-understand format lets you find what you need Step-by-step instructions and straightforward answers save you time and money References to CRA documents, legislation and cases Reorganized for easier navigation - Forms have been moved to the back of each chapter Checklist to help gather all necessary information for return preparation Step-by-step design to lead you through the T2 Corporate Tax Return form and supporting schedules Section on income and capital tax installments References to sources including legislation, cases, Interpretation Bulletins, Information Circulars and Technical News Discussions of federal and provincial corporate income taxation and corporation capital taxation Why do tax professionals across Canada come back to Wolters Kluwer CCH year after year? It's simple. We provide the most comprehensive tax resource available anywhere. Federal and provincial income and capital taxes are exhaustively detailed. Descriptions of forms and analysis of necessary information are organized by topic. Preparing Your Corporate Tax Returns will give you the professional confidence and time-saving efficiency you need to deliver your best returns – year after year.Table of Contents How To Use This Book List of Forms Reproduced Pending Income Tax Changes 2014 Provincial Tax Change Summary Tax Calendar 2014 Federal and Provincial Tax Rates Prescribed Quarterly Interest Rates Prescribed Interest Rates for Leasing If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2012 Edition) By www.cch.ca Published On :: Fri, 09 Mar 2012 09:36:49 GMT Available: June 2012 This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2012. Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section if reference to prior law is required. Rate tables are also helpfully included. Related books: Income Tax Regulations, Summer 2012 Edition (U.S.) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012 U.S. Master Tax Guide®, 2012 ProSystem fx Tax: for U.S. Tax Returns If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i Income Tax Regulations, Winter 2011 Edition (U.S) By www.cch.ca Published On :: Available: December 2010 CCH's Income Tax Regulations reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code. CCH's federal tax regulations volumes include: Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations. All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs. Helpful finding devices such as: Topical Index to final, temporary and proposed regulations Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number Table of Public Laws by number and title Table of Regulations that do not reflect changes made by recently enacted public laws Proposed Reg Preamble finder Table of how to locate and identify Regulations. This new edition will include all regulations issued through November 1, 2010 and will be available for shipping in December. Related Books: U.S. Master Tax Guide®, 2011 ProSystem fx Tax: for U.S. Tax Returns INTERNAL REVENUE CODE: Income, Estate, Gift, Employment If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i Income Tax Regulations, Summer 2011 Edition – U.S. By www.cch.ca Published On :: Tue, 21 Jun 2011 15:49:57 GMT Available: June 2011 Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code. CCH's federal tax regulations volumes include: Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations. All Proposed, Temporary and Final Income Tax Regulations and Preambles to Proposed Regs. Helpful finding devices such as: Topical Index to final, temporary and proposed regulations Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number Table of Public Laws by number and title Table of Regulations that do not reflect changes made by recently enacted public laws Proposed Reg Preamble finder Table of how to locate and identify Regulations. Includes all income tax regulations issued through May 1, 2011. Related titles: U.S. Master Tax Guide®, 2011 ProSystem fx Tax: for U.S. Tax Returns If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i iGAAP: IFRS for Canada, A comprehensive reference guide by Deloitte, 3rd Edition By www.cch.ca Published On :: Fri, 17 Jul 2009 08:19:16 GMT Written from a Canadian perspective for Canadian IFRS practitioners The comprehensive commentary of iGAAP: IFRS for Canada is unique in that it is Canadian. It is authored from a Canadian perspective for Canadian practitioners and it draws on Deloitte's global IFRS experience. Commentary is provided on each significant Standard, organized topically into chapters, and contains explanatory information, analytical discussions, and illustrative examples of the application of IFRSs. New and updated commentary includes: Financial Instruments, reflecting new standard IFRS 9 and other recent amendments IFRS 1, First-Time Adoption of IFRSs Related Party Disclosures, Interim Reporting, and Presentation of Financial Statements and Share-based Payments 2010 Annual Improvements changes and other recent amendments to IFRSs Significant recent Exposure Drafts and anticipated developments, including commentary on Leases, Revenue Recognition, Deferred Taxes, Contingencies, Employee Benefits, Extractive Activities Practical implications of applying IFRS in a Canadian environment. Contained in each chapter of commentary are three value-added features developed specifically for Canadian practitioners: First-time Canadian Readers Guide provides an overview of individual Standards from a Canadian perspective Summary of Major Differences between Canadian GAAP and IFRS highlights key areas of change for Canadian practitioners Implications for Canadian Preparers summarizes significant practical implications for Canadian practitioners upon transition In addition, comments specific to Canada are separately highlighted throughout the content, as are interpretive commentary and examples. About the Authors of iGAAP: IFRS for Canada Dr. Peter Chant, FCA, is a partner in the National Assurance and Advisory group at Deloitte & Touche LLP. He is a former member and Chair of the Canadian Accounting Standards Board and was co-Chair of the CICA/FASB Task Force that developed the current Canadian and FASB standard on segmented information. He was also a member of the FASB's Task Force on Business Combinations that developed the FASB's current standard on that topic, and a member of the G4+1 Group of standard setters, which included the Chairs of the IASB, FASB and the Canadian Accounting Standards Board. He has published a textbook on advanced accounting in Canada, and was co-author of a research paper on accountIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
i Canadian Master Tax Guide, 70th Edition, 2015 By www.cch.ca Published On :: Thu, 29 Oct 2009 11:23:48 GMT Canadian Master Tax Guide provides helpful and practical guidance on today's federal tax law. This 70th edition reflects federal tax changes in 2014 to the date of publication and provides fast, reliable answers to tax questions affecting individual and business income tax. Canadian Master Tax Guide contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates, and trusts, as well as changes established by key court decisions and the Canada Revenue Agency. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The book's explanations provide tax practitioners with accurate and sound guidance to help them understand, apply, and comply with today's complex tax laws. Canadian Master Tax Guide is conveniently cross-referenced to the Income Tax Act, Income Tax Regulations, court decisions, and CRA technical publications. This reliable reference is a must for anyone involved with federal taxation. Topical Coverage: Tax Rates and Credits Tax-Free Savings Account Income from Business and Property Deferred Income Plans Capital Gains and Losses Dividends Capital Cost Allowance Charitable Donations SR&ED Expenses Returns and Assessments Tax Planning for Individuals - 2015/2016 The 2015 edition provides timely and precise explanations of recent developments including legislative changes affecting the following: Bill C-4, Economic Action Plan 2013 No. 2 legislative amendments including items such as: Lifetime capital gains exemption increase (2013 Budget) Labour Sponsored Funds Tax Credit phase out (2013 Budget) Synthetic dispositions (2013 Budget) Character conversion transactions (2013 Budget) Trust & corporate loss trading (2013 Budget) SR&ED information requirements (2013 Budget) Restricted farm losses (2013 Budget) Leveraged insurance arrangements (2013 Budget) Pre-production mine development expenses (2013 Budget) Thin capitalization (2013 Budget) Technical amendments contained in draft legislation released on Dec. 21, 2012, including corporate reorganizations and transfer pricing relief amendments relating to stapled securities contained in draft legislation released on July 25, 2012, Bill C-31, Economic Action Plan 2014 Act, No. 1 legislative amendments including items such as: Tax credits for adoption and medical eIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
i British Columbia Tax Reporter By www.cch.ca Published On :: Complete, up-to-date coverage of tax law in the province British Columbia Tax Reporter is an essential resource for tax professionals who have clients with business interests in the province. Updated frequently, it provides full coverage of the latest tax developments for BC as well as valuable time-saving tools and commentary. Content includes: Statutes and regulations pertaining to: Income tax (personal and corporate) Capital tax, hotel room tax, carbon tax, tobacco tax, logging tax and mineral tax Official government publications and commentary related to personal and corporate income tax Social service tax (sales tax) Comprehensive commentary on BC Social Service Tax, authored by the experts at Ryan Bonus features: Provincial Tax News monthly newsletter Handy federal and provincial tax charts Inter-provincial sales tax charts Budget dispatches News releases Case digests Full-text case law Administration and personnel chart A summary of the progress of provincial legislation CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time. Professionals who subscribe to British Columbia Tax Reporter also find these publications instrumental to their practice: Provincial Tax Reporters - All Provinces & Territories Alberta & Territories Tax Reporter GST Reporter Window on GST/HST If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i US Tax Legislation 2012: Sunset of the 2001 & 2003 Tax Relief Acts: Law, Explanation & Analysis By www.cch.ca Published On :: Mon, 07 May 2012 08:25:53 GMT CCH Provides the critical explanation and analysis to help you make sense of federal tax provisions enacted in 2001 and 2003 that are scheduled to expire December 31, 2012, so you can plan, respond and advise with confidence. This book provides you with timely and practical guidance on the impending sunset of the tax cuts and benefits originally enacted as part of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). Additionally, enhanced capital gains and dividends tax rates in the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) and subsequent legislation will also sunset after December 31, 2012. CCH editors, together with leading tax practionners and commentators, have created a complete practical analysis, guidance, examples and planning tips. THE IRC provisions impacted by the sunset provisions of EGTRRA and JGTRRA are arranged in Code section sequence with caution language. CCH also provides several special tables and lists to facilitate quick and thorough understanding of how the sunset works, impacts the IRC and how it affects taxpayers. Complimentary Special report: www.cch.ca/Sunset If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i Ultimate Corporate Counsel Guide By www.cch.ca Published On :: Thu, 08 Feb 2007 09:07:46 GMT Increase your efficiency with a tool that provides regulatory compliance, practical application and quick legal risk management checklists and answers for in-house counsel. As in-house counsel, you are required to cover a wide range of practice areas. The Ultimate Corporate Counsel Guide was developed by Wolters Kluwer CCH in partnership with the Canadian Corporate Counsel Association (CCCA) for professionals like you. The Guide provides you with the information required on a day-to-day basis, including: Essential Knowledge | In-House Application | Practical Tools | Newsletter This is your single, convenient, and updatable source designed to increase your efficiency and meet the high demands of in-house counsel. Available online and in print format. Take a Closer Look Review Essential Knowledge Gain the essential knowledge you require in your day-to-day role as in-house legal counsel. The Overview sections found throughout the Guide provides you with a refresher on and updates to the law relating to key legal topics. Apply to your In-House Role Practical Application sections are included in each chapter of the Guide to provide you with immediately actionable, practical advice and tips to serve your internal organizational clients quickly and effectively: If you would like more details about this product, or would like to order a copy online, please click here. Full Article i TSX Venture Exchange Corporate Finance Manual By www.cch.ca Published On :: Fri, 20 Aug 2010 17:42:56 GMT No longer available If you would like more details about this product, or would like to order a copy online, please click here. Full Article i Securities Regulation in Cyberspace, 3rd Edition By www.cch.ca Published On :: Securities Regulation in Cyberspace offers lawyers, business executives, and financial professionals the first comprehensive, up-to-date, and integrated guide to the legal and business challenges involved in raising capital, maintaining investor relations, and trading securities online. In one convenient volume, world-renowned securities law expert Howard M. Friedman provides a thorough and incisive analysis of the interweaving of technology and securities laws. To be sure your knowledge stays on the cutting edge, it will be updated annually with analysis of critical regulatory and legal developments impacting securities considerations in cyberspace. Topics covered: Securities Act compliance in online offerings Electronic delivery of SEC documents Private placement and direct public offerings through the Internet Blue-sky laws in cyberspace Investor relations on the World Wide Web Internet marketing of mutual funds Proxy statements and annual meetings in an electronic era Tender offers and takeovers using Internet technology Securities fraud in cyberspace Brokerage firms' use of Internet technology Investment advisors online If you would like more details about this product, or would like to order a copy online, please click here. Full Article i Ontario Tax Reporter By www.cch.ca Published On :: Complete, up-to-date coverage of tax law in the province With frequent updates, Ontario Tax Reporter is an essential resource for any tax professional who has clients with business interests in Ontario. As a subscriber, you have access to full coverage of the latest developments in Ontario tax law as well as valuable time-saving tools and commentary. Content includes: Statutes and regulations pertaining to: Income tax (personal and corporate) Retail sales tax, capital tax, employer health tax, land transfer tax, tobacco tax, fuel and gasoline taxes, and municipal tax Official government publications and commentary related to personal and corporate income tax Commentary and concordance tables for the Ontario corporate tax harmonization Comprehensive commentary on Ontario retail sales tax, prepared by the experts at Ryan Bonus features: Provincial Tax News monthly newsletter Handy federal and provincial tax charts Inter-provincial sales tax charts Budget dispatches News releases Case digests Full-text case law 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 Ontario Tax Reporter also find these publications instrumental to their practice: Provincial Tax Reporters - All Provinces & Territories Quebec 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 i IFRS Interactive Disclosure Checklist By www.cch.ca Published On :: Mon, 21 Mar 2011 14:57:54 GMT The features and functionality you need to simplify the complex process of preparing financial statements. Save valuable time by locating the right disclosure requirements quickly with the IFRS Interactive Disclosure Checklist. This software is loaded with features that simplify the complex process of preparing financial statements. Just by answering some simple questions, you’ll be able to quickly locate the right disclosure requirements plus you’ll have access to line-by-line disclosure guidance, ensuring disclosures are complete and accurate. Consistent with the International Financial Reporting Standards This software is organized by accounting topic consistent with the International Financial Reporting Standards and can be used on its own or linked to the Standards content in your CCH IFRS research subscription for additional guidance on the scope and interpretation. The completed checklist can be placed in annual or quarterly workpapers to provide support for review and compliance procedures. Tailor each checklist to ensure that only relevant questions are asked, and customize which questions you want to print. Roll forward checklists from prior periods; log and highlight preparer comments. Problem answers and disclosures are tracked automatically; on-screen guidance and tips will help you prepare statements with confidence. With regular updates, you’ll stay current and see what has changed between updates. IFRS Interactive Disclosure Checklist is the optimal tool to ensure your disclosures are complete and accurate: Customizable — Tailor each checklist to ensure that only relevant questions are asked. You can even customize which questions you want to print. Time saving features — Roll forward checklists from prior periods, keeping only the information you want; log and highlight preparer comments. Uncomplicated navigation — Find what you need using checklist filters, dynamic contents window and ‘find’ feature. Interactive — Save valuable time by locating the right disclosure requirements quickly. You’ll get line-by-line disclosure guidance and forms can be filled in on-screen or printed out. Helpful tools — Problem answers and disclosures are tracked automatically; on-screen guidance and tips will help you prepare statements with confidence. Integration — Use checklists alongside CCH’s IFRS for Canada research content to meet all your IFRS information needs. Integrate the checklist tool into your internal control processes for a seamless workflow.. Updated regularly — Stay current and easily see what changed between updates. IFRS InteIf you would like more details about this product, or would like to order a copy online, please click here. Full Article i Financial Advisor's Pocket Reference - French 2009-2010 By www.cch.ca Published On :: Wed, 23 Sep 2009 13:25:27 GMT The French version of our popular Financial Advisor's Pocket Reference booklet is intended as a portable reference source with targeted information most used by financial professionals. Topics Include: Investing Saving Money Taxation Employment Life and Health Insurance Old Age Security Maximum Monthly Benefits Average housing costs Government web sites Only $12.95 per copy and attractive discounts for larger orders, including English and French combined orders. Click here to request more information on bulk orders. Related Products Financial Advisor's Pocket Reference – English 2009-2010 If you would like more details about this product, or would like to order a copy online, please click here. Full Article i Financial Advisor's Pocket Reference - English 2012-2013 By www.cch.ca Published On :: Mon, 20 Sep 2010 13:37:37 GMT OLD This handy and popular booklet provides financial advisors with the information needed on the tax and financial components of many life situations. Includes details and information on: Retirement Planning Personal Tax Estate Planning Pensions and Benefits Budget Highlights Insurance Consumer Index Government Programs Only $14.90 per copy and attractive discounts for larger orders, including English and French combined orders. Click here to request more information on bulk orders. Related Products Financial Advisor's Pocket Reference – French 2012-2013 If you would like more details about this product, or would like to order a copy online, please click here. Full Article i Financial Advisor's Pocket Reference - English 2009-2010 By www.cch.ca Published On :: Wed, 23 Sep 2009 13:25:27 GMT The popular Financial Advisor's Pocket Reference booklet is intended as a portable reference source with targeted information most used by financial professionals. Topics Include: Investing Saving Money Taxation Employment Life and Health Insurance Old Age Security Maximum Monthly Benefits Average housing costs Government web sites Only $12.95 per copy and attractive discounts for larger orders, including English and French combined orders. Click here to request more information on bulk orders. Related Products Financial Advisor's Pocket Reference – French 2009-2010 If you would like more details about this product, or would like to order a copy online, please click here. Full Article i Federal Tax Practice By www.cch.ca Published On :: Thu, 31 May 2012 15:14:57 GMT The ideal companion for the tax litigation practitioner Based on the popular desk reference book by the same title, the Federal Tax Practice subscription service is the ultimate in-depth guide to tax practice in federal courts. Working with the convenient internet format, researchers are able to quickly find the answers they need and also seamlessly cross-reference to other sources of information such as the Income Tax Act and relevant case law. Be confident you have the most current and insightful information, with content written by practitioners from Dentons. The bi-annual companion newsletter will also help you to stay up-to-date. If you represent clients whose cases may be decided in Canada's federal courts, you should not be without this service. Content includes: Rulings and appeals Tax Court of Canada Act Selected Income Tax Act provisions, annotated General procedure Informal procedure GST/HST appeals Tax appeals from other statutes Audits and investigations Income tax objections GST/HST objections Taxpayer relief provisions Practice notes Forms .Bonus features: Federal Tax Practice News 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 Federal Tax Practice also find these publications instrumental to their practice: Tax Topics Canadian Tax Reporter Canadian GST/HST Reporter If you would like more details about this product, or would like to order a copy online, please click here. Full Article i CCH's IFRS for Canada By www.cch.ca Published On :: Thu, 15 Oct 2009 15:47:13 GMT Designed to be the most effective research service in Canada on the convergence of Canadian GAAP and the International Financial Reporting Standards (IFRS), CCH's IFRS for Canada is unique in the market today. CCH's IFRS for Canada combines the official text of the IFRSs and other related documents licensed from the International Accounting Standards Board (IASB) with extensive commentary from Deloitte iGAAP: IFRS for Canada. IASB IFRSs and Related Documents To keep fully up-to-date with International Financial Reporting Standards (IFRSs) including International Accounting Standards, Interpretations (IFRICs/SICs) and any revisions just as soon as they are available, you need a subscription to CCH's IFRS for Canada. An annual subscription to this service gives you immediate online access to HTML versions of all the most up-to-date material issued by the IASB. CCH's IFRS for Canada integrates a powerful search function that lets you find exactly what you are looking for just when you need it. Standards are fully hyperlinked with cross-references and you can search by issue date and much more. In addition, they are cross-linked to the commentary within Deloitte iGAAP: IFRS for Canada. Deloitte iGAAP: IFRS for Canada The comprehensive commentary of Deloitte iGAAP: IFRS for Canada is unique in that it is Canadian. It is authored from a Canadian perspective for Canadian practitioners and it draws on Deloitte's global IFRS experience. Commentary is provided on each significant Standard, organized topically into chapters and contains explanatory information, analytical discussions, and illustrative examples of the application of IFRSs. Contained in each chapter of commentary are three value-added features developed specifically for Canadian practitioners: First-time Canadian Readers Guide provides an overview of individual Standards from a Canadian perspective Summary of Major Differences between Canadian GAAP and IFRS highlights key areas of change for Canadian practitioners Implications for Canadian Preparers summarizes significant practical implications for Canadian practitioners upon transition In addition, comments specific to Canada are separately highlighted throughout the content, as are interpretive commentary and examples. If you would like more details about this product, or would like to order a copy online, please click here. Full Article i Canadian Income Tax Act with Regulations, Annotated, 98th Edition, Autumn 2014 By www.cch.ca Published On :: Fri, 03 Jul 2009 15:31:41 GMT The Autumn 2014 edition of the Canadian Income Tax Act with Regulations,Annotated is filled with accurate, up-to-date content and highlights proposed legislative changes that make it indispensable for tax professionals. You can count on the authoritative analysis and editorial excellence from leading tax experts to assist you with Canada’s complex tax laws. Representing the tax and accounting intelligence of 25 experts from a range of academic fields, you've got some of the best minds in the business at your fingertips. Editorial Notes and Cross-References The 98th edition continues the Wolters Kluwer practice of providing valuable cross-references and extensive editorial notes from distinguished tax experts to assist you with Canada’s complex tax laws. Insightful notes and cross-references to various types of related information are clearly identified, making it even easier to find the answers you need to make smart decisions quickly. The full text of the Income Tax Act and Regulations The Canadian Income Tax Act with Regulations, Annotated encompasses all the latest developments that are essential to tax professionals, including: The full text of the Income Tax Act and Regulations as amended to July 2014; 2014 Federal Budget proposals including measures relating to tax on split income, taxation of trusts and estates, non-resident trusts, back-to-back loan arrangements and eligible capital property; Amendments by Bill C-31, Economic Action Plan 2014 Act, No. 1, implementing 2014 Budget proposals with respect to various personal tax credits including the new Search and Rescue Volunteers Tax Credit, ecological gifts, charities and Canadian amateur athletic associations and disclosure of taxpayerIf you would like more details about this product, or would like to order a copy online, please click here. Full Article i Canadian Corporate Secretary's Guide By www.cch.ca Published On :: The Canadian Corporate Secretary's Guide gives you the exact information you need to carry out your duties and responsibilities as a corporate secretary or administrator. Comprehensive in scope, it provides information that takes the corporate secretary from incorporation and initial organization through to day-to-day corporate administration, including corporate governance, business reorganizations, and acquisitions. Your subscription includes: a monthly newsletter, the Corporate Brief, that explains changes to relevant law, summarizes recent cases, and provides an in-depth article examining a current topic of interest to corporate lawyers and corporate secretaries the corporate News Tracker, which keeps you up-to-date on the status of legislative changes (available only to online subscribers) a table of concordance for corporate legislation and charts of corporate penalties and statutory liabilities in-depth commentary on the following key corporate secretarial topics: duties and responsibilities of the corporate secretary incorporation corporate finance corporate governance financial disclosure meetings corporate reorganizations extra-provincial businesses stock exchange requirements special issues, including: competition law consumer legislation banking and insurance intellectual property labour relations and human rights administrative law Precedents provided include Board resolutions, shareholder consents, checklists regarding agreements, due diligence tables, and much, much more! If you would like more details about this product, or would like to order a copy online, please click here. Full Article i Annotated Ontario Securities Legislation, 41st Edition By www.cch.ca Published On :: Mon, 20 Jul 2009 09:48:41 GMT This title is available as an eBook. What's an eBook? An eBook is a digital version of a conventional printed book. Portable and perfect for your office or home, the eBook is easy to access from wherever your business may take you. Adobe Digital Editions is a highly recommended free download eBook program designed to view and keep your eBooks organized and centralized. Published: August 2014 Annotated Ontario Securities Legislation, 41st Edition provides essential information for practitioners dealing with securities laws in Ontario, including: Full text of the Ontario Securities Act, Regulation, and Forms Ontario Securities Commission (OSC) Rules, Policies, and Notices National Instruments and Policy Statements Canadian Securities Administrators (CSA) and Ontario Securities Commission (OSC) Notices Rules of Procedure It also provides current changes to the Ontario securities regulatory scheme, plus extensive annotations from Canada’s top securities law experts at McCarthy Tétrault LLP. What's new in the 41st Edition: New amendments to National Instrument 31-103, Registration Requirements, Exemptions and Ongoing Registrant Obligations, and Companion Policy 31-103CP, which came into force on May 1, 2014, as well as proposed amendments, which are expected to come into force on July 15, 2014, 2015, and 2016 Proposed amendments to National Instrument 81-101, Mutual Fund Prospectus Disclosure, which are expected to come into force on June 13, 2014 Amendments to OSC Rule 81-801, Implementing National Instrument 81-106, Investment Fund Continuous Disclosure, effective January 1, 2014 The updated version of OSC Staff Notice 15-702, Revised Credit for Cooperation Program, replaced March 11, 2014 New CSA Staff Notice 45-314, Consolidated List of Current CSA Exempt Market Initiatives, issued on March 20, 2014 Contributors Michael C. Nicholas Ian C . Michael<If you would like more details about this product, or would like to order a copy online, please click here. Full Article i World Trade and Arbitration Materials By www.cch.ca Published On :: Tue, 19 Nov 2013 08:14:52 GMT Practitioners in arbitration and trade must have timely access to current information in those fields. But the rapid and continual growth in practical and academic research in these areas makes staying current nearly impossible. World Trade and Arbitration Materials publishes the texts of all of the most important current documents relating to international trade not readily available elsewhere. Its coverage and currency make it an indispensable tool for those working in the fields of arbitration and trade, especially those involved in research in these areas. Topics covered: Anti-dumping and unfair trade practices decisions Pending legislation and new statutes Policy statements, position papers, proposals, and reports concerning trade negotiations New arbitration rules and news of arbitration centres Reports of trade dispute settlement panels Arbitral awards and court decisions The journal also includes a selection of essential current documents relating to international arbitration as a means of settling international business disputes. It provides arbitral awards, news of adhesion to international conventions, court decisions, statutes, reports from official authorities, arbitration rules, and news of arbitration centres and associations. If you would like more details about this product, or would like to order a copy online, please click here. Full Article i Wolters Kluwer CCH - TAX Accounting - CCH Accountants' Suite By www.cch.ca Published On :: Mon, 28 Apr 2014 14:32:28 GMT About the CCH Accountants' Suite Welcome to the CCH Accountants' Suite - the most comprehensive suite of intelligently integrated tools for accounting professionals. This fully integrated suite of products includes market-proven applications that deliver the ultimate in office productivity. Make the move to the paperless office today! CCH Accountants' Suite Brochure Select a suite application to learn more about what the product can do for you and your firm: Taxprep - Canada's leading professional tax preparation software. ProSystem fx Practice Management - Puts you in control of your firm to improve profitability. CCH Practice - More than time and billing – CCH Practice meets your practice management needs. CCH Profit Driver - Financial analysis and strategic planning tool. CCH Document - Helps you move to a paperless office. CCH Scan - Intelligent Source Document Scanning. CCH Engagement - Paperless trial balance and engagements. CCH KnowledgeConnect - Captures your firm’s intellectual aIf you would like more details about this product, or would like to order a copy online, please click here. Full Article i Window on GST/HST By www.cch.ca Published On :: Tue, 09 Feb 2010 10:36:53 GMT Expert commentary and analysis for the most significant HQ Letters Gain essential insights into the CRA’s approach to both routine and contentious GST/HST matters. Window on GST/HST is the only tax product in Canada that systematically analyzes and summarizes the most relevant of the CRA’s GST/HST Headquarter Rulings and Interpretation Letters (HQ Letters). Essential for in-depth GST/HST research, HQ Letters are notoriously difficult to read due to the “sanitizing” necessary to maintain taxpayer confidentiality, and the sheer volume of HQ Letters makes them even more daunting. Window on GST/HST saves you time by focusing on the most pivotal HQ Letters. It provides you with: Summaries and commentary for important HQ Letters since 2004 Expert commentary you can depend on Cross-references to related materials such as the Excise Tax Act, Wolters Kluwer CCH’s Canadian GST/HST Reporter commentary, and other CRA publications Bonus features: English summaries of HQ letters released in French 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 Window on GST/HST also find these publications instrumental to their practice: Canadian GST/HST Reporter Canadian GST/HST Monitor If you would like more details about this product, or would like to order a copy online, please click here. Full Article i Wills, Trusts, and Estates, Ninth Edition By www.cch.ca Published On :: Fri, 02 May 2014 12:50:58 GMT Published: July 2013 Wills, Trusts, and Estates, Ninth Edition retains the late Jesse Dukeminier’s unique blend of wit, erudition, insight, and playfulness while covering all the key topics in a logical, clear organization. Interesting cases?not only fun to read, but fun to teach as well?are enhanced and connected to broader legal principles by well-written notes, questions, and problems. A comprehensive Teacher’s Manual summarizes all the readings, answers every question and problem in the casebook, provides comments about material cited in the text, and offers deeper analysis and observations to foster lively classroom discussion. Topics covered: Law reform projects Scholarly writing Revocable trusts Harmless error in will execution Uniform law activity, including the Uniform Premarital and Marital Agreements Act Finalization of the Restatements on Property and Trusts Social science work on inheritance and intestacy Inheritance among same-sex partners Probate and non-probate transfers Trust administration and modification Creditor’s rights Spousal and children’s shares If you would like more details about this product, or would like to order a copy online, please click here. Full Article i Why Financial Planning is Important to Accountants Archived Webinar 2012 By www.cch.ca Published On :: Thu, 01 Nov 2012 16:58:34 GMT This webinar series consists of a panel of highly successfully accounting professionals who have each approached the integration of financial planning into their practice in different ways. This first webinar covers: Why accounting professionals should be providing financial planning The revenue opportunities The benefits for clients and the Accountant Finding the right fit – in-house resource or partnering with an external financial advisor. The challenges of launching financial planning services Part Two: Best Practices in Financial Planning for Accountants Archived Webinar 2012 If you would like more details about this product, or would like to order a copy online, please click here. Full Article i Value-Added Taxation in Canada: GST, HST, and QST, 4th Edition By www.cch.ca Published On :: Fri, 14 Aug 2009 13:31:46 GMT The comprehensive expert commentary of Value-Added Taxation in Canada: GST, HST, and QST, 4th Edition is now available online. Use your subscription to: Search research content instantly Access your applicable CCH subscriptions; all integrated Save research to your electronic client files Enjoy access virtually anywhere Value-Added Taxation in Canada is an in-depth analysis of the Goods and Services Tax, its harmonized counterpart currently applicable in Nova Scotia, New Brunswick, Newfoundland and Labrador, Ontario, and British Columbia, and the Quebec Sales Tax. The book combines both practical and theoretical issues, with emphasis on practical applications for private and public sector taxpayers. The authors have integrated the impact of the three taxes (GST, HST, and QST) on each topical area. These taxes are extensively referenced throughout the book, providing insight into the legislation and administrative policy at both the federal and provincial levels. In addition, the format is designed to accommodate the further harmonization of other jurisdictions in Canada. This edition has been updated to reflect the legislation, regulations, government policies, and proposed amendments up to January 1, 2011. Table of Contents (Condensed) CHAPTER 1 – INTRODUCTION CHAPTER 2 – REGISTRATION CHAPTER 3 – SUPPLY CHAPTER 4 – PLACE OF SUPPLY CHAPTER 5 – VALUE OF CONSIDERATION CHAPTER 6 – WHEN TAX IS PAYABLE CHAPTER 7 – IMPORTS AND INTERPROVINCIAL TRANSFERS CHAPTER 8 – EXEMPT SUPPLIES CHAPTER 9 – ZERO-RATED SUPPLIES CHAPTER 10 – INPUT TAX CREDITS AND INPUT TAX REFUNDS CHAPTER 11 – REBATES CHAPTER 12 – ORGANIZATIONAL CONSIDERATIONS CHAPTER 13 – FINANCIAL INSTITUTIONS CHAPTER 14 – INDUSTRY-SPECIFIC ISSUES CHAPTER 15 – COLLECTION AND REMITTANCE OF TAX CHAPTER 16 – ADMINISTRATION AND ENFORCEMENT About the Author: Ryan is a leading global tax services firm, with the largest indirect tax practice in North America and the seventh largest corporate tax practice in the United States. Since 1974, the Firm’s Canadian practice, located in Mississauga, Ontario, has performed work for more than 6,500 organizations on a variety of tax matters, both provincially and nationally. Headquartered in Dallas, Texas, Ryan provides a comprehensive range of state, local, federal, and international tax advisory and consulting services on a multi-jurisdictional basis, including audit defence, tax recovery, credits and incentives, tax process improvement and automation, tax appeals, tax compliance and strategic planning. In 2010, If you would like more details about this product, or would like to order a copy online, please click here. Full Article i US Tax Legislation 2012: Sunset of the 2001 & 2003 Tax Relief Acts: Law, Explanation & Analysis By www.cch.ca Published On :: Thu, 14 Jun 2012 15:29:21 GMT CCH Provides the critical explanation and analysis to help you make sense of federal tax provisions enacted in 2001 and 2003 that are scheduled to expire December 31, 2012, so you can plan, respond and advise with confidence. This book provides you with timely and practical guidance on the impending sunset of the tax cuts and benefits originally enacted as part of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). Additionally, enhanced capital gains and dividends tax rates in the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) and subsequent legislation will also sunset after December 31, 2012. CCH editors, together with leading tax practionners and commentators, have created a complete practical analysis, guidance, examples and planning tips. THE IRC provisions impacted by the sunset provisions of EGTRRA and JGTRRA are arranged in Code section sequence with caution language. CCH also provides several special tables and lists to facilitate quick and thorough understanding of how the sunset works, impacts the IRC and how it affects taxpayers. Complimentary Special report: www.cch.ca/Sunset If you would like more details about this product, or would like to order a copy online, please click here. Full Article i University of Chicago Law School - 64th Annual Federal Tax Conference Papers (Special TAXES Magazine Issue) By www.cch.ca Published On :: Fri, 09 Mar 2012 13:03:56 GMT The University of Chicago Law School held its 64th Annual Federal Tax Conference at the business school’s Gleacher Center on a memorable date: 11/11/11. Published exclusively each year in the special March Issue of Taxes—The Tax Magazine are the papers presented at this prestigious conference. The Past and Future of the Foreign Tax Credit (By Philip R. West and Amanda P. Varma) PFICs (By Kimberly S. Blanchard) discussing the policy and purpose of the PFIC rules and suggesting ways in which the PFIC rules could be made more workable by IRS guidance. Mayo Deference Examined Under the Six-Year Statute of Limitations Cases—A Proposal for a Constitutionally Sound Allocation of Lawmaking Authority (By Irving Salem) discussing the proper role of judicial deference to the agency. Updating the Tax-Free Reorganization Rules—Attributes, Overlaps and More (By Michael L. Schler, Eric Solomon, Karen Gilbreath Sowell, Jonathan J. Katz and Gary Scanlon) analyzing tax-free reorganization rules. To Err is Human; to Rescind, Divine (By Philip B. Wright) examining the role of rescission and other remedies to retroactively alter the tax consequences of a prior transaction. The Mysterious Case of Disappearing Debt in Partnership Transactions (By Phillip Gall and Franny Wang) analyzing the five primary cases of disappearing debt in partnership transactions. Employee Benefits Corner (by By Elizabeth Thomas Dold and David N. Levine) covering all types of employee benefits, including qualified plans, IRAs, governmental plans, nonqualified deferred compensation plans, and health and welfare plans. The Estate Planner (By Lewis Saret) examining the tax and legal aspects of trusts and estates and significant current developments International Tax Watch (By Stewart R. Lipeles, John D. McDonald) looking at the world of tax beyond the U.S. Tax Practice (By William D. Elliott) focusing on tax practice and procedure issues. Tax Trends (By Mark Luscombe) keeping you up-to-date on the latest trends in the tax world. Special Feature: Unwinding or Rescinding A Transaction: Good Tax Planning or Tax Fraud (by Sheldon I. Banoff). In the seminal 1984 article, Shelly examines when unwinding, rescission or substantial modification will be respected for federal tax purposes. If you would like more details about this product, or would like to order a copy online, please click here. Full Article i U.S. Master Tax Guide (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 08:12:07 GMT The 2015 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 footnoted to provide tax practitioners with the most accurate and legally sound guidance to help them comply with today's complex federal tax laws 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 2014 income tax returns, and a special bonus CPE course supplement entitled "Top Federal Tax Issues for 2015," which focuses in on the most significant new tax developments affecting practitioners for the year. - Highlights of New Tax Developments - Tax Rates and Tax Tables - Individuals - Corporations - S Corporations - Partnerships - Trusts and Estates - Exempt Organizations - Income - Exclusions from Income - Business Expenses - Non-Business Expenses - Losses and Bad Debt - Depreciation, Amortization and Depletion - Tax Credits - Minimum Tax - Tax Accounting - Basis for Gain or Loss - Sales, Exchanges and Capital Gains - Installment Sales/Deferred Payment Sales - Securities Transactions - Tax Shelters/At-Risk Rules/Passive Losses - Retirement Plans - Corporate Acquisitions/Reorganizations - Taxation of Foreign Activities/Taxpayers - Returns and Payment of Tax - Withholding and Estimated Taxes - Examination of Returns - Collection of Tax - Penalties and Interest - Estate, Gift and Generation-Skipping Tax The U.S. Master Tax Guide is conveniently cross-referenced to the Internal Revenue Code and Regulations and certain other important tax law sources. Soft cover: Nov 17, 2014 9780808038733 5-7/8" x 9" 1,008 p. Hard Cover: Nov 30, 2014 9780808039099 6-1/4" x 9" Related Products INTERNAL REVENUE If you would like more details about this product, or would like to order a copy online, please click here. Full Article i U.S. Master Tax Guide (2014) By www.cch.ca Published On :: Mon, 24 Sep 2012 13:50:39 GMT Hardbound Edition available in December 2013. The 2014 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 2014 U.S. Master Tax Guide's updated explanations cover: Highlights of New Tax Developments Tax Rates and Tax Tables Individuals Corporations S Corporations Partnerships Trusts and Estates Exempt Organizations Income Exclusions from Income Business Expenses Non-Business Expenses Losses and Bad Debt Depreciation, Amortization and Depletion Tax Credits Minimum Tax Tax Accounting Basis for Gain or Loss Sales, Exchanges and Capital Gains Installment Sales/Deferred Payment Sales Securities Transactions Tax Shelters/At-Risk Rules/Passive Losses Retirement Plans Corporate Acquisitions/Reorganizations Taxation of Foreign Activities/Taxpayers Returns and Payment of Tax Withholding and Estimated Taxes Examination of Returns – Collection of Tax Penalties and Interest Estate, Gift and Generation-Skipping Tax This book is conveniently cross-referenced to the IRC, Income Tax Regulations, certain other important tax law sources, and CCH's Standard Federal Tax Reports for further research. Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) 1040 Express Answers (2014) State Tax Handbook (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article i U.S. Master Property Tax Guide (2014) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:10:45 GMT A practical, quick-answer resource to the key issues and concepts that professionals who deal with state and local property taxes need to know. This handy desktop reference contains concise explanations on major property tax areas in a readily accessible, easy-to-use and easy-to-understand format. It provides an overview of the property tax and valuation assessment methods used by the different taxing jurisdictions, and provides readers with the key definitions, concepts and procedures necessary to understand the application of local property taxes. Supported by multistate charts and discussions of the state and local property tax systems, helpful state-by-state coverage includes: property subject to tax exemptions and exclusions available for different classes of property and taxpayers how property taxes are determined, including the classification, valuation, equalization, assessment and levy of tax currently available credits and abatements of property tax options available to taxpayers prior to the state court system property tax due dates key contacts in the various taxing jurisdictions, and more. Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) Practical Guide to Real Estate Taxation 2013 – CCH Tax Spotlight Series (U.S.) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2015 (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article i U.S. Master Property Tax Guide (2012) By www.cch.ca Published On :: Fri, 09 Mar 2012 14:34:51 GMT Available: March 2012 Contains concise explanations on major property tax areas in a readily accessible, easy-to-use and easy-to-understand format. It provides an overview of the property tax and valuation assessment methods used by the different taxing jurisdictions, and provides readers with the key definitions, concepts and procedures necessary to understand the application of local property taxes. Supported by multistate charts and discussions of the state and local property tax systems, helpful state-by-state coverage includes: - property subject to tax - exemptions and exclusions available for different classes of property and taxpayers - how property taxes are determined, including the classification, valuation, equalization, assessment and levy of tax - currently available credits and abatements of property tax - options available to taxpayers prior to the state court system - property tax due dates - key contacts in the various taxing jurisdictions, and more. If you would like more details about this product, or would like to order a copy online, please click here. Full Article i U.S. Master Multistate Corporate Tax Guide (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 14:16:11 GMT 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. 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 A free link to the online version (PDF) of Multistate Corporate Tax Course for CPE 2015 is included. 9780808039105 6-1/4" x 9" 1,600 pages Related Products State Tax Handbook (2015) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) MultiIf you would like more details about this product, or would like to order a copy online, please click here. Full Article i U.S. Master Multistate Corporate Tax Guide (2014) By www.cch.ca Published On :: Mon, 24 Sep 2012 14:34:53 GMT 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. 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 A free link to the online version (PDF) of Multistate Corporate Tax Course for CPE 2014 is included. Related Products U.S. Master Tax Guide (2014) State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Maryland Michigan Texas Multistate Corporate If you would like more details about this product, or would like to order a copy online, please click here. Full Article i U.S. Master GAAP Guide (2015) By www.cch.ca Published On :: Fri, 19 Sep 2014 15:06:25 GMT Authors: Richard H. Gesseck, CPA, and Lawrence Gramling, Ph.D., CPA Helps accountants solve many complex accounting and disclosure problems. Superior technical analysis and practical explanations of accounting principles are provided in this insightful volume. 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. This one comprehensive volume provides you with new insights into, and practical understanding of, the standards that constitute U.S. GAAP. 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 9780808039068 6-1/4" x 9" 1,112 pages Related Products GAAP Guide (2015) Book or CD (U.S.) Accounting Research Manager - ARM International Accounting/Financial Reporting Standards Guide (2015) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Auditor's Risk Management Guide: Integrating Auditing and ERM (2013) (U.If you would like more details about this product, or would like to order a copy online, please click here. Full Article i U.S. Master GAAP Guide (2014) By www.cch.ca Published On :: Fri, 31 May 2013 14:25:59 GMT Authors: Richard H. Gesseck, CPA, Lawrence Gramling, Ph.D., CPA Helps accountants solve many complex accounting and disclosure problems. Superior technical analysis and practical explanations of accounting principles are provided in this insightful volume. 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. Finally, detailed examples show the specific computations and accounting requirements. This one comprehensive volume provides you with new insights into, and practical understanding of, the standards that constitute U.S. GAAP. To reflect the structure of the FASB’s Accounting Standards Codification (ASC), it is organized into nine chapters that correspond to the areas of the ASC. With its summaries, explanations, and applications of generally accepted accounting principles for nongovernmental entities in the United States of America, this book is the most powerful working guide available to accounting practitioners today. Topically arranged to follow the FASB's Accounting Standards Codification (ASC). 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 1,112 pages Related Products GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2013-2014 GAAS Guide, 2014 (with CD-ROM) Full Article i U.S. Master GAAP Guide (2013) By www.cch.ca Published On :: Thu, 14 Jun 2012 16:21:12 GMT Helps accountants solve many complex accounting and disclosure problems. Superior technical analysis and practical explanations of accounting principles are provided in this insightful volume. 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. This one comprehensive volume provides you with new insights into, and practical understanding of, the standards that constitute U.S. GAAP. 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. With its summaries, explanations, and applications of GAAP for nongovernmental entities in the USA, this book is the most powerful working guide available to accounting practitioners today. 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 i U.S. Master Estate and Gift Tax Guide (2015) By www.cch.ca Published On :: Fri, 19 Sep 2014 10:07:12 GMT This trusted reference 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. Provides straightforward guidance for professionals working with estate and gift tax planning, and contains many helpful features, including: Concise, up-to-date discussions of recent statutory and regulatory law changes, court decisions, and IRS rulings affecting the estate, gift and GST taxes, including IRS guidance on the Windsor decision and its impact on tax planning for same-sex married couples. CCH-authored comments, cautions, elections, planning pointers, state tax alerts, and other value-adds highlighting planning opportunities, compliance tips, or pitfalls to avoid. Pertinent tax tables, such as the unified credit and exclusion/exemption amounts, GST rates and more for easy reference to key tax figures. Sample filled-in forms in the 706 and 709 series, as well as various GST tax forms, that illustrate practical 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. A special feature of this CCH reference is the Quick Tax Facts card. This handy card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, and other valuable information. The card is perforated, so it can be removed from the book and posted near the professional's computer or desktop for instant access. 9780808039044 6" x 9" 550 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) Like-Kind ExchangIf you would like more details about this product, or would like to order a copy online, please click here. Full Article i U.S. Master Estate and Gift Tax Guide (2014) By www.cch.ca Published On :: Mon, 24 Sep 2012 14:43:30 GMT This trusted reference 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. Provides straightforward guidance for professionals working with estate and gift tax planning, and contains many helpful features, including: 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. A special feature of this CCH reference is the Quick Tax Facts card. This handy card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, and other valuable information. The card is perforated, so it can be removed from the book and posted near the professional's computer or desktop for instant access. Related Products U.S. Master Tax Guide (2014) Business Succession Planning Answer Book – 2014 (US) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Price on Contemporary Estate Planning (2014) (US) Estate & Gift Tax Handbook (2013) Estate & Retirement Planning Answer Book, 2014 Edition Like-Kind Exchanges Under Code Section 1031 - CCH Tax Spotlight Series Multistate Guide to Estate Planning (2014) (w/CD) If you would like more details about this product, or would like to order a copy online, please click here. Full Article i U.S. Master Depreciation Guide (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 11:22:08 GMT 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. CCH's U.S. Master Depreciation Guide pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice. 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. The Guide presents a concise yet comprehensive discussion of the depreciation rules. It includes: 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. ____ The Guide also discusses accounting method changes required to comply with recently issued MACRS regulations dealing with general assets accounts and dispositions, including retirements of structural components. A handy reference chart of these changes is provided. Other highlights include: Listed property depreciation rules Depreciation of vehicles subject to "luxury" car caps Handling vehicle trade-ins, including luxury car caps and carryover basis Vehicle depreciation using the standard mileage rate, FAVR allowances, and other mileage based methods Like-kind exchanges and involuntary conversions Rev. Proc. 87-56 class life and depreciation period table reproduced in full text All MACRS depreciation tables reproduced in full text including Indian reservation property depreciation tables and tables that incorporate the effect of the first-year 30 percent and 50 percent bonus depreciation allowances How to compute MACRS without using tables Identifying and depreciating land iIf you would like more details about this product, or would like to order a copy online, please click here. Full Article i U.S. Master Depreciation Guide (2014) By www.cch.ca Published On :: Tue, 25 Sep 2012 10:24:11 GMT 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. 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. The Guide presents a concise yet comprehensive discussion of the depreciation rules. It includes: 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 since 1971; Code Sec. 179 expensing rules; and Amortization of intangibles, including section 197 intangibles. Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article i U.S. Master Bank Tax Guide (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 11:12:27 GMT Author: Ronald W. Blasi, J.D., LL.M. Formerly titled, the "Bank Tax Guide," the new U.S. Master Bank Tax Guide (2014) by noted bank tax expert, Ronald W. Blasi, J.D., LL.M., is a comprehensive desktop reference that covers all the tax rules for financial institutions and is the only book of its kind that is completely updated each year to reflect the latest changes through press time. This is the authoritative must-have guide for professionals charged with tax compliance for financial institutions. It features special planning sections in each chapter, detailed discussions that are meticulously referenced to authority for additional research, potential IRS audit activities, and numerous practical examples that illustrate the rules and principles. The volume provides informative discussions on points of law where the courts and the IRS may not see eye-to-eye. Entities subject to bank tax rules Accounting for interest, fee and other income Discount, points and premium Securities dealers and investors Nonperforming loans Modified debt Foreclosures Business expenses Interest expense Bad-debt deductions Acquisitions Business tax credits Valuable appendices provide: IRS Industry Specialization Program Coordinated Issue Papers The 13 Federal Judicial Circuits The 12 Districts of the Federal Reserve System Audit Technique Guide for Commercial Banking 9780808039365 6" x 9" 944 pages Related Products Federal Income Taxation of Debt Instruments (2015 Supplement) (U.S.) Financial Products: Taxation, Regulation and Design (2015 Supplement) (U.S.) Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2015) (U.S.) U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article i U.S. Master Bank Tax Guide (2014) By www.cch.ca Published On :: Fri, 26 Oct 2012 12:05:25 GMT Author: Ronald W. Blasi, J.D., LL.M. Formerly titled, the "Bank Tax Guide," the new U.S. Master Bank Tax Guide (2014) by noted bank tax expert, Ronald W. Blasi, J.D., LL.M., is a comprehensive desktop reference that covers all the tax rules for financial institutions and is the only book of its kind that is completely updated each year to reflect the latest changes through press time. This is the authoritative must-have guide for professionals charged with tax compliance for financial institutions. It features special planning sections in each chapter, detailed discussions that are meticulously referenced to authority for additional research, potential IRS audit activities, and numerous practical examples that illustrate the rules and principles. The volume provides informative discussions on points of law where the courts and the IRS may not see eye-to-eye. Entities subject to bank tax rules Accounting for interest, fee and other income Discount, points and premium Securities dealers and investors Nonperforming loans Modified debt Foreclosures Business expenses Interest expense Bad-debt deductions Acquisitions Business tax credits Valuable appendices provide: - IRS Industry Specialization Program Coordinated Issue Papers - The 13 Federal Judicial Circuits - The 12 Districts of the Federal Reserve System - Audit Technique Guide for Commercial Banking Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US) Financial Products: Taxation, Regulation and Design (2014 Supplement) (US) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article i Transfer Pricing: Rules, Compliance and Controversy (4th Edition) By www.cch.ca Published On :: Thu, 14 Jun 2012 16:18:06 GMT 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. 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. 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 (Summary) Chapter 1 Introduction Chapter 2 General Principles of Code Sec. 482 Chapter 3 Methods for Transfers of Tangible Property Chapter 4 Methods for Transfer of Intangible Property Chapter 5 Intercompany Services Chapter 6 Intercompany Loans and Advances Chapter 7 Penalties Chapter 8 The Code Sec. 1059A limitation Chapter 9 Overall strategy for compliance and controversy Chapter 10 Preparing transfer pricing documentation Chapter 11 Examination Chapter 12 Post-examination procedural alternatives Chapter 13 Advance pricing agreements Chapter 14 The OECD approach to transfer pricing Chapter 15 Customs valuation issues Chapter 16 State transfer pricing Related Products Schwarz on Tax Treaties, 3rd EIf you would like more details about this product, or would like to order a copy online, please click here. Full Article i Tort Law in Canada By www.cch.ca Published On :: Tue, 25 Jun 2013 09:20:00 GMT Published: August 2010 Derived from the renowned multi-volume International Encyclopaedia of Laws, Tort Law in Canada provides ready access to how the legal dimension of prevention against harm and loss allocation is treated in Canada. This traditional branch of law not only tackles questions which concern every lawyer, whatever his legal expertise, but also concerns each person’s most fundamental rights on a worldwide scale. Following a general introduction that probes the distinction between tort and crime and the relationship between tort and contract, the monograph describes how the concepts of fault and unlawfulness, and of duty of care and negligence, are dealt with in both the legislature and the courts. This book then proceeds to cover specific cases of liability, such as professional liability, liability of public bodies, abuse of rights, injury to reputation and privacy, vicarious liability, liability of parents and teachers, liability for handicapped persons, product liability, environmental liability, and liability connected with road and traffic accidents. Principles of causation, grounds of justification, limitations on recovery, assessment of damages and compensation, and the role of private insurance and social security are all closely considered. Its succinct yet scholarly nature, as well as the practical quality of the information it provides, make this book a valuable resource for lawyers in Canada. Academics and researchers will also welcome this very useful guide, and will appreciate its value not only as a contribution to comparative law but also as a stimulus to harmonization of the rules on tort. If you would like more details about this product, or would like to order a copy online, please click here. Full Article i The Professional's Diary 2010 By www.cch.ca Published On :: Thu, 13 Aug 2009 09:00:06 GMT Please purchase the latestd edition. If you would like more details about this product, or would like to order a copy online, please click here. Full Article «1..2..1215..2428..3641..4854..6067..7280..8493..970611900 11901 1190212124» Recent Trending The finish line: Attachment of Signs The Finish Line: Katrina One Year After The Finish Line: Cast Stone and EIFS The Finish Line: Changing Stucco to EIFS The Finish Line: A Case Study: What is Causing This? The Finish Line: All About Rust The Finish Line: Backwrapping vs. Edgewrapping The Finish Line: Cleaning EIFS 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: Types of EIFS The Finish Line: Eco-Friendliness of EIFS The Finish Line: Foam Shapes Revisited Subscribe To Our Newsletter
i TSX Venture Exchange Corporate Finance Manual By www.cch.ca Published On :: Fri, 20 Aug 2010 17:42:56 GMT No longer available If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i Securities Regulation in Cyberspace, 3rd Edition By www.cch.ca Published On :: Securities Regulation in Cyberspace offers lawyers, business executives, and financial professionals the first comprehensive, up-to-date, and integrated guide to the legal and business challenges involved in raising capital, maintaining investor relations, and trading securities online. In one convenient volume, world-renowned securities law expert Howard M. Friedman provides a thorough and incisive analysis of the interweaving of technology and securities laws. To be sure your knowledge stays on the cutting edge, it will be updated annually with analysis of critical regulatory and legal developments impacting securities considerations in cyberspace. Topics covered: Securities Act compliance in online offerings Electronic delivery of SEC documents Private placement and direct public offerings through the Internet Blue-sky laws in cyberspace Investor relations on the World Wide Web Internet marketing of mutual funds Proxy statements and annual meetings in an electronic era Tender offers and takeovers using Internet technology Securities fraud in cyberspace Brokerage firms' use of Internet technology Investment advisors online If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i Ontario Tax Reporter By www.cch.ca Published On :: Complete, up-to-date coverage of tax law in the province With frequent updates, Ontario Tax Reporter is an essential resource for any tax professional who has clients with business interests in Ontario. As a subscriber, you have access to full coverage of the latest developments in Ontario tax law as well as valuable time-saving tools and commentary. Content includes: Statutes and regulations pertaining to: Income tax (personal and corporate) Retail sales tax, capital tax, employer health tax, land transfer tax, tobacco tax, fuel and gasoline taxes, and municipal tax Official government publications and commentary related to personal and corporate income tax Commentary and concordance tables for the Ontario corporate tax harmonization Comprehensive commentary on Ontario retail sales tax, prepared by the experts at Ryan Bonus features: Provincial Tax News monthly newsletter Handy federal and provincial tax charts Inter-provincial sales tax charts Budget dispatches News releases Case digests Full-text case law 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 Ontario Tax Reporter also find these publications instrumental to their practice: Provincial Tax Reporters - All Provinces & Territories Quebec 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
i IFRS Interactive Disclosure Checklist By www.cch.ca Published On :: Mon, 21 Mar 2011 14:57:54 GMT The features and functionality you need to simplify the complex process of preparing financial statements. Save valuable time by locating the right disclosure requirements quickly with the IFRS Interactive Disclosure Checklist. This software is loaded with features that simplify the complex process of preparing financial statements. Just by answering some simple questions, you’ll be able to quickly locate the right disclosure requirements plus you’ll have access to line-by-line disclosure guidance, ensuring disclosures are complete and accurate. Consistent with the International Financial Reporting Standards This software is organized by accounting topic consistent with the International Financial Reporting Standards and can be used on its own or linked to the Standards content in your CCH IFRS research subscription for additional guidance on the scope and interpretation. The completed checklist can be placed in annual or quarterly workpapers to provide support for review and compliance procedures. Tailor each checklist to ensure that only relevant questions are asked, and customize which questions you want to print. Roll forward checklists from prior periods; log and highlight preparer comments. Problem answers and disclosures are tracked automatically; on-screen guidance and tips will help you prepare statements with confidence. With regular updates, you’ll stay current and see what has changed between updates. IFRS Interactive Disclosure Checklist is the optimal tool to ensure your disclosures are complete and accurate: Customizable — Tailor each checklist to ensure that only relevant questions are asked. You can even customize which questions you want to print. Time saving features — Roll forward checklists from prior periods, keeping only the information you want; log and highlight preparer comments. Uncomplicated navigation — Find what you need using checklist filters, dynamic contents window and ‘find’ feature. Interactive — Save valuable time by locating the right disclosure requirements quickly. You’ll get line-by-line disclosure guidance and forms can be filled in on-screen or printed out. Helpful tools — Problem answers and disclosures are tracked automatically; on-screen guidance and tips will help you prepare statements with confidence. Integration — Use checklists alongside CCH’s IFRS for Canada research content to meet all your IFRS information needs. Integrate the checklist tool into your internal control processes for a seamless workflow.. Updated regularly — Stay current and easily see what changed between updates. IFRS InteIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
i Financial Advisor's Pocket Reference - French 2009-2010 By www.cch.ca Published On :: Wed, 23 Sep 2009 13:25:27 GMT The French version of our popular Financial Advisor's Pocket Reference booklet is intended as a portable reference source with targeted information most used by financial professionals. Topics Include: Investing Saving Money Taxation Employment Life and Health Insurance Old Age Security Maximum Monthly Benefits Average housing costs Government web sites Only $12.95 per copy and attractive discounts for larger orders, including English and French combined orders. Click here to request more information on bulk orders. Related Products Financial Advisor's Pocket Reference – English 2009-2010 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i Financial Advisor's Pocket Reference - English 2012-2013 By www.cch.ca Published On :: Mon, 20 Sep 2010 13:37:37 GMT OLD This handy and popular booklet provides financial advisors with the information needed on the tax and financial components of many life situations. Includes details and information on: Retirement Planning Personal Tax Estate Planning Pensions and Benefits Budget Highlights Insurance Consumer Index Government Programs Only $14.90 per copy and attractive discounts for larger orders, including English and French combined orders. Click here to request more information on bulk orders. Related Products Financial Advisor's Pocket Reference – French 2012-2013 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i Financial Advisor's Pocket Reference - English 2009-2010 By www.cch.ca Published On :: Wed, 23 Sep 2009 13:25:27 GMT The popular Financial Advisor's Pocket Reference booklet is intended as a portable reference source with targeted information most used by financial professionals. Topics Include: Investing Saving Money Taxation Employment Life and Health Insurance Old Age Security Maximum Monthly Benefits Average housing costs Government web sites Only $12.95 per copy and attractive discounts for larger orders, including English and French combined orders. Click here to request more information on bulk orders. Related Products Financial Advisor's Pocket Reference – French 2009-2010 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i Federal Tax Practice By www.cch.ca Published On :: Thu, 31 May 2012 15:14:57 GMT The ideal companion for the tax litigation practitioner Based on the popular desk reference book by the same title, the Federal Tax Practice subscription service is the ultimate in-depth guide to tax practice in federal courts. Working with the convenient internet format, researchers are able to quickly find the answers they need and also seamlessly cross-reference to other sources of information such as the Income Tax Act and relevant case law. Be confident you have the most current and insightful information, with content written by practitioners from Dentons. The bi-annual companion newsletter will also help you to stay up-to-date. If you represent clients whose cases may be decided in Canada's federal courts, you should not be without this service. Content includes: Rulings and appeals Tax Court of Canada Act Selected Income Tax Act provisions, annotated General procedure Informal procedure GST/HST appeals Tax appeals from other statutes Audits and investigations Income tax objections GST/HST objections Taxpayer relief provisions Practice notes Forms .Bonus features: Federal Tax Practice News 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 Federal Tax Practice also find these publications instrumental to their practice: Tax Topics Canadian Tax Reporter Canadian GST/HST Reporter If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i CCH's IFRS for Canada By www.cch.ca Published On :: Thu, 15 Oct 2009 15:47:13 GMT Designed to be the most effective research service in Canada on the convergence of Canadian GAAP and the International Financial Reporting Standards (IFRS), CCH's IFRS for Canada is unique in the market today. CCH's IFRS for Canada combines the official text of the IFRSs and other related documents licensed from the International Accounting Standards Board (IASB) with extensive commentary from Deloitte iGAAP: IFRS for Canada. IASB IFRSs and Related Documents To keep fully up-to-date with International Financial Reporting Standards (IFRSs) including International Accounting Standards, Interpretations (IFRICs/SICs) and any revisions just as soon as they are available, you need a subscription to CCH's IFRS for Canada. An annual subscription to this service gives you immediate online access to HTML versions of all the most up-to-date material issued by the IASB. CCH's IFRS for Canada integrates a powerful search function that lets you find exactly what you are looking for just when you need it. Standards are fully hyperlinked with cross-references and you can search by issue date and much more. In addition, they are cross-linked to the commentary within Deloitte iGAAP: IFRS for Canada. Deloitte iGAAP: IFRS for Canada The comprehensive commentary of Deloitte iGAAP: IFRS for Canada is unique in that it is Canadian. It is authored from a Canadian perspective for Canadian practitioners and it draws on Deloitte's global IFRS experience. Commentary is provided on each significant Standard, organized topically into chapters and contains explanatory information, analytical discussions, and illustrative examples of the application of IFRSs. Contained in each chapter of commentary are three value-added features developed specifically for Canadian practitioners: First-time Canadian Readers Guide provides an overview of individual Standards from a Canadian perspective Summary of Major Differences between Canadian GAAP and IFRS highlights key areas of change for Canadian practitioners Implications for Canadian Preparers summarizes significant practical implications for Canadian practitioners upon transition In addition, comments specific to Canada are separately highlighted throughout the content, as are interpretive commentary and examples. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i Canadian Income Tax Act with Regulations, Annotated, 98th Edition, Autumn 2014 By www.cch.ca Published On :: Fri, 03 Jul 2009 15:31:41 GMT The Autumn 2014 edition of the Canadian Income Tax Act with Regulations,Annotated is filled with accurate, up-to-date content and highlights proposed legislative changes that make it indispensable for tax professionals. You can count on the authoritative analysis and editorial excellence from leading tax experts to assist you with Canada’s complex tax laws. Representing the tax and accounting intelligence of 25 experts from a range of academic fields, you've got some of the best minds in the business at your fingertips. Editorial Notes and Cross-References The 98th edition continues the Wolters Kluwer practice of providing valuable cross-references and extensive editorial notes from distinguished tax experts to assist you with Canada’s complex tax laws. Insightful notes and cross-references to various types of related information are clearly identified, making it even easier to find the answers you need to make smart decisions quickly. The full text of the Income Tax Act and Regulations The Canadian Income Tax Act with Regulations, Annotated encompasses all the latest developments that are essential to tax professionals, including: The full text of the Income Tax Act and Regulations as amended to July 2014; 2014 Federal Budget proposals including measures relating to tax on split income, taxation of trusts and estates, non-resident trusts, back-to-back loan arrangements and eligible capital property; Amendments by Bill C-31, Economic Action Plan 2014 Act, No. 1, implementing 2014 Budget proposals with respect to various personal tax credits including the new Search and Rescue Volunteers Tax Credit, ecological gifts, charities and Canadian amateur athletic associations and disclosure of taxpayerIf you would like more details about this product, or would like to order a copy online, please click here. Full Article i Canadian Corporate Secretary's Guide By www.cch.ca Published On :: The Canadian Corporate Secretary's Guide gives you the exact information you need to carry out your duties and responsibilities as a corporate secretary or administrator. Comprehensive in scope, it provides information that takes the corporate secretary from incorporation and initial organization through to day-to-day corporate administration, including corporate governance, business reorganizations, and acquisitions. Your subscription includes: a monthly newsletter, the Corporate Brief, that explains changes to relevant law, summarizes recent cases, and provides an in-depth article examining a current topic of interest to corporate lawyers and corporate secretaries the corporate News Tracker, which keeps you up-to-date on the status of legislative changes (available only to online subscribers) a table of concordance for corporate legislation and charts of corporate penalties and statutory liabilities in-depth commentary on the following key corporate secretarial topics: duties and responsibilities of the corporate secretary incorporation corporate finance corporate governance financial disclosure meetings corporate reorganizations extra-provincial businesses stock exchange requirements special issues, including: competition law consumer legislation banking and insurance intellectual property labour relations and human rights administrative law Precedents provided include Board resolutions, shareholder consents, checklists regarding agreements, due diligence tables, and much, much more! If you would like more details about this product, or would like to order a copy online, please click here. Full Article i Annotated Ontario Securities Legislation, 41st Edition By www.cch.ca Published On :: Mon, 20 Jul 2009 09:48:41 GMT This title is available as an eBook. What's an eBook? An eBook is a digital version of a conventional printed book. Portable and perfect for your office or home, the eBook is easy to access from wherever your business may take you. Adobe Digital Editions is a highly recommended free download eBook program designed to view and keep your eBooks organized and centralized. Published: August 2014 Annotated Ontario Securities Legislation, 41st Edition provides essential information for practitioners dealing with securities laws in Ontario, including: Full text of the Ontario Securities Act, Regulation, and Forms Ontario Securities Commission (OSC) Rules, Policies, and Notices National Instruments and Policy Statements Canadian Securities Administrators (CSA) and Ontario Securities Commission (OSC) Notices Rules of Procedure It also provides current changes to the Ontario securities regulatory scheme, plus extensive annotations from Canada’s top securities law experts at McCarthy Tétrault LLP. What's new in the 41st Edition: New amendments to National Instrument 31-103, Registration Requirements, Exemptions and Ongoing Registrant Obligations, and Companion Policy 31-103CP, which came into force on May 1, 2014, as well as proposed amendments, which are expected to come into force on July 15, 2014, 2015, and 2016 Proposed amendments to National Instrument 81-101, Mutual Fund Prospectus Disclosure, which are expected to come into force on June 13, 2014 Amendments to OSC Rule 81-801, Implementing National Instrument 81-106, Investment Fund Continuous Disclosure, effective January 1, 2014 The updated version of OSC Staff Notice 15-702, Revised Credit for Cooperation Program, replaced March 11, 2014 New CSA Staff Notice 45-314, Consolidated List of Current CSA Exempt Market Initiatives, issued on March 20, 2014 Contributors Michael C. Nicholas Ian C . Michael<If you would like more details about this product, or would like to order a copy online, please click here. Full Article i World Trade and Arbitration Materials By www.cch.ca Published On :: Tue, 19 Nov 2013 08:14:52 GMT Practitioners in arbitration and trade must have timely access to current information in those fields. But the rapid and continual growth in practical and academic research in these areas makes staying current nearly impossible. World Trade and Arbitration Materials publishes the texts of all of the most important current documents relating to international trade not readily available elsewhere. Its coverage and currency make it an indispensable tool for those working in the fields of arbitration and trade, especially those involved in research in these areas. Topics covered: Anti-dumping and unfair trade practices decisions Pending legislation and new statutes Policy statements, position papers, proposals, and reports concerning trade negotiations New arbitration rules and news of arbitration centres Reports of trade dispute settlement panels Arbitral awards and court decisions The journal also includes a selection of essential current documents relating to international arbitration as a means of settling international business disputes. It provides arbitral awards, news of adhesion to international conventions, court decisions, statutes, reports from official authorities, arbitration rules, and news of arbitration centres and associations. If you would like more details about this product, or would like to order a copy online, please click here. Full Article i Wolters Kluwer CCH - TAX Accounting - CCH Accountants' Suite By www.cch.ca Published On :: Mon, 28 Apr 2014 14:32:28 GMT About the CCH Accountants' Suite Welcome to the CCH Accountants' Suite - the most comprehensive suite of intelligently integrated tools for accounting professionals. This fully integrated suite of products includes market-proven applications that deliver the ultimate in office productivity. Make the move to the paperless office today! CCH Accountants' Suite Brochure Select a suite application to learn more about what the product can do for you and your firm: Taxprep - Canada's leading professional tax preparation software. ProSystem fx Practice Management - Puts you in control of your firm to improve profitability. CCH Practice - More than time and billing – CCH Practice meets your practice management needs. CCH Profit Driver - Financial analysis and strategic planning tool. CCH Document - Helps you move to a paperless office. CCH Scan - Intelligent Source Document Scanning. CCH Engagement - Paperless trial balance and engagements. CCH KnowledgeConnect - Captures your firm’s intellectual aIf you would like more details about this product, or would like to order a copy online, please click here. Full Article i Window on GST/HST By www.cch.ca Published On :: Tue, 09 Feb 2010 10:36:53 GMT Expert commentary and analysis for the most significant HQ Letters Gain essential insights into the CRA’s approach to both routine and contentious GST/HST matters. Window on GST/HST is the only tax product in Canada that systematically analyzes and summarizes the most relevant of the CRA’s GST/HST Headquarter Rulings and Interpretation Letters (HQ Letters). Essential for in-depth GST/HST research, HQ Letters are notoriously difficult to read due to the “sanitizing” necessary to maintain taxpayer confidentiality, and the sheer volume of HQ Letters makes them even more daunting. Window on GST/HST saves you time by focusing on the most pivotal HQ Letters. It provides you with: Summaries and commentary for important HQ Letters since 2004 Expert commentary you can depend on Cross-references to related materials such as the Excise Tax Act, Wolters Kluwer CCH’s Canadian GST/HST Reporter commentary, and other CRA publications Bonus features: English summaries of HQ letters released in French 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 Window on GST/HST also find these publications instrumental to their practice: Canadian GST/HST Reporter Canadian GST/HST Monitor If you would like more details about this product, or would like to order a copy online, please click here. Full Article i Wills, Trusts, and Estates, Ninth Edition By www.cch.ca Published On :: Fri, 02 May 2014 12:50:58 GMT Published: July 2013 Wills, Trusts, and Estates, Ninth Edition retains the late Jesse Dukeminier’s unique blend of wit, erudition, insight, and playfulness while covering all the key topics in a logical, clear organization. Interesting cases?not only fun to read, but fun to teach as well?are enhanced and connected to broader legal principles by well-written notes, questions, and problems. A comprehensive Teacher’s Manual summarizes all the readings, answers every question and problem in the casebook, provides comments about material cited in the text, and offers deeper analysis and observations to foster lively classroom discussion. Topics covered: Law reform projects Scholarly writing Revocable trusts Harmless error in will execution Uniform law activity, including the Uniform Premarital and Marital Agreements Act Finalization of the Restatements on Property and Trusts Social science work on inheritance and intestacy Inheritance among same-sex partners Probate and non-probate transfers Trust administration and modification Creditor’s rights Spousal and children’s shares If you would like more details about this product, or would like to order a copy online, please click here. Full Article i Why Financial Planning is Important to Accountants Archived Webinar 2012 By www.cch.ca Published On :: Thu, 01 Nov 2012 16:58:34 GMT This webinar series consists of a panel of highly successfully accounting professionals who have each approached the integration of financial planning into their practice in different ways. This first webinar covers: Why accounting professionals should be providing financial planning The revenue opportunities The benefits for clients and the Accountant Finding the right fit – in-house resource or partnering with an external financial advisor. The challenges of launching financial planning services Part Two: Best Practices in Financial Planning for Accountants Archived Webinar 2012 If you would like more details about this product, or would like to order a copy online, please click here. Full Article i Value-Added Taxation in Canada: GST, HST, and QST, 4th Edition By www.cch.ca Published On :: Fri, 14 Aug 2009 13:31:46 GMT The comprehensive expert commentary of Value-Added Taxation in Canada: GST, HST, and QST, 4th Edition is now available online. Use your subscription to: Search research content instantly Access your applicable CCH subscriptions; all integrated Save research to your electronic client files Enjoy access virtually anywhere Value-Added Taxation in Canada is an in-depth analysis of the Goods and Services Tax, its harmonized counterpart currently applicable in Nova Scotia, New Brunswick, Newfoundland and Labrador, Ontario, and British Columbia, and the Quebec Sales Tax. The book combines both practical and theoretical issues, with emphasis on practical applications for private and public sector taxpayers. The authors have integrated the impact of the three taxes (GST, HST, and QST) on each topical area. These taxes are extensively referenced throughout the book, providing insight into the legislation and administrative policy at both the federal and provincial levels. In addition, the format is designed to accommodate the further harmonization of other jurisdictions in Canada. This edition has been updated to reflect the legislation, regulations, government policies, and proposed amendments up to January 1, 2011. Table of Contents (Condensed) CHAPTER 1 – INTRODUCTION CHAPTER 2 – REGISTRATION CHAPTER 3 – SUPPLY CHAPTER 4 – PLACE OF SUPPLY CHAPTER 5 – VALUE OF CONSIDERATION CHAPTER 6 – WHEN TAX IS PAYABLE CHAPTER 7 – IMPORTS AND INTERPROVINCIAL TRANSFERS CHAPTER 8 – EXEMPT SUPPLIES CHAPTER 9 – ZERO-RATED SUPPLIES CHAPTER 10 – INPUT TAX CREDITS AND INPUT TAX REFUNDS CHAPTER 11 – REBATES CHAPTER 12 – ORGANIZATIONAL CONSIDERATIONS CHAPTER 13 – FINANCIAL INSTITUTIONS CHAPTER 14 – INDUSTRY-SPECIFIC ISSUES CHAPTER 15 – COLLECTION AND REMITTANCE OF TAX CHAPTER 16 – ADMINISTRATION AND ENFORCEMENT About the Author: Ryan is a leading global tax services firm, with the largest indirect tax practice in North America and the seventh largest corporate tax practice in the United States. Since 1974, the Firm’s Canadian practice, located in Mississauga, Ontario, has performed work for more than 6,500 organizations on a variety of tax matters, both provincially and nationally. Headquartered in Dallas, Texas, Ryan provides a comprehensive range of state, local, federal, and international tax advisory and consulting services on a multi-jurisdictional basis, including audit defence, tax recovery, credits and incentives, tax process improvement and automation, tax appeals, tax compliance and strategic planning. In 2010, If you would like more details about this product, or would like to order a copy online, please click here. Full Article i US Tax Legislation 2012: Sunset of the 2001 & 2003 Tax Relief Acts: Law, Explanation & Analysis By www.cch.ca Published On :: Thu, 14 Jun 2012 15:29:21 GMT CCH Provides the critical explanation and analysis to help you make sense of federal tax provisions enacted in 2001 and 2003 that are scheduled to expire December 31, 2012, so you can plan, respond and advise with confidence. This book provides you with timely and practical guidance on the impending sunset of the tax cuts and benefits originally enacted as part of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). Additionally, enhanced capital gains and dividends tax rates in the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) and subsequent legislation will also sunset after December 31, 2012. CCH editors, together with leading tax practionners and commentators, have created a complete practical analysis, guidance, examples and planning tips. THE IRC provisions impacted by the sunset provisions of EGTRRA and JGTRRA are arranged in Code section sequence with caution language. CCH also provides several special tables and lists to facilitate quick and thorough understanding of how the sunset works, impacts the IRC and how it affects taxpayers. Complimentary Special report: www.cch.ca/Sunset If you would like more details about this product, or would like to order a copy online, please click here. Full Article i University of Chicago Law School - 64th Annual Federal Tax Conference Papers (Special TAXES Magazine Issue) By www.cch.ca Published On :: Fri, 09 Mar 2012 13:03:56 GMT The University of Chicago Law School held its 64th Annual Federal Tax Conference at the business school’s Gleacher Center on a memorable date: 11/11/11. Published exclusively each year in the special March Issue of Taxes—The Tax Magazine are the papers presented at this prestigious conference. The Past and Future of the Foreign Tax Credit (By Philip R. West and Amanda P. Varma) PFICs (By Kimberly S. Blanchard) discussing the policy and purpose of the PFIC rules and suggesting ways in which the PFIC rules could be made more workable by IRS guidance. Mayo Deference Examined Under the Six-Year Statute of Limitations Cases—A Proposal for a Constitutionally Sound Allocation of Lawmaking Authority (By Irving Salem) discussing the proper role of judicial deference to the agency. Updating the Tax-Free Reorganization Rules—Attributes, Overlaps and More (By Michael L. Schler, Eric Solomon, Karen Gilbreath Sowell, Jonathan J. Katz and Gary Scanlon) analyzing tax-free reorganization rules. To Err is Human; to Rescind, Divine (By Philip B. Wright) examining the role of rescission and other remedies to retroactively alter the tax consequences of a prior transaction. The Mysterious Case of Disappearing Debt in Partnership Transactions (By Phillip Gall and Franny Wang) analyzing the five primary cases of disappearing debt in partnership transactions. Employee Benefits Corner (by By Elizabeth Thomas Dold and David N. Levine) covering all types of employee benefits, including qualified plans, IRAs, governmental plans, nonqualified deferred compensation plans, and health and welfare plans. The Estate Planner (By Lewis Saret) examining the tax and legal aspects of trusts and estates and significant current developments International Tax Watch (By Stewart R. Lipeles, John D. McDonald) looking at the world of tax beyond the U.S. Tax Practice (By William D. Elliott) focusing on tax practice and procedure issues. Tax Trends (By Mark Luscombe) keeping you up-to-date on the latest trends in the tax world. Special Feature: Unwinding or Rescinding A Transaction: Good Tax Planning or Tax Fraud (by Sheldon I. Banoff). In the seminal 1984 article, Shelly examines when unwinding, rescission or substantial modification will be respected for federal tax purposes. If you would like more details about this product, or would like to order a copy online, please click here. Full Article i U.S. Master Tax Guide (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 08:12:07 GMT The 2015 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 footnoted to provide tax practitioners with the most accurate and legally sound guidance to help them comply with today's complex federal tax laws 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 2014 income tax returns, and a special bonus CPE course supplement entitled "Top Federal Tax Issues for 2015," which focuses in on the most significant new tax developments affecting practitioners for the year. - Highlights of New Tax Developments - Tax Rates and Tax Tables - Individuals - Corporations - S Corporations - Partnerships - Trusts and Estates - Exempt Organizations - Income - Exclusions from Income - Business Expenses - Non-Business Expenses - Losses and Bad Debt - Depreciation, Amortization and Depletion - Tax Credits - Minimum Tax - Tax Accounting - Basis for Gain or Loss - Sales, Exchanges and Capital Gains - Installment Sales/Deferred Payment Sales - Securities Transactions - Tax Shelters/At-Risk Rules/Passive Losses - Retirement Plans - Corporate Acquisitions/Reorganizations - Taxation of Foreign Activities/Taxpayers - Returns and Payment of Tax - Withholding and Estimated Taxes - Examination of Returns - Collection of Tax - Penalties and Interest - Estate, Gift and Generation-Skipping Tax The U.S. Master Tax Guide is conveniently cross-referenced to the Internal Revenue Code and Regulations and certain other important tax law sources. Soft cover: Nov 17, 2014 9780808038733 5-7/8" x 9" 1,008 p. Hard Cover: Nov 30, 2014 9780808039099 6-1/4" x 9" Related Products INTERNAL REVENUE If you would like more details about this product, or would like to order a copy online, please click here. Full Article i U.S. Master Tax Guide (2014) By www.cch.ca Published On :: Mon, 24 Sep 2012 13:50:39 GMT Hardbound Edition available in December 2013. The 2014 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 2014 U.S. Master Tax Guide's updated explanations cover: Highlights of New Tax Developments Tax Rates and Tax Tables Individuals Corporations S Corporations Partnerships Trusts and Estates Exempt Organizations Income Exclusions from Income Business Expenses Non-Business Expenses Losses and Bad Debt Depreciation, Amortization and Depletion Tax Credits Minimum Tax Tax Accounting Basis for Gain or Loss Sales, Exchanges and Capital Gains Installment Sales/Deferred Payment Sales Securities Transactions Tax Shelters/At-Risk Rules/Passive Losses Retirement Plans Corporate Acquisitions/Reorganizations Taxation of Foreign Activities/Taxpayers Returns and Payment of Tax Withholding and Estimated Taxes Examination of Returns – Collection of Tax Penalties and Interest Estate, Gift and Generation-Skipping Tax This book is conveniently cross-referenced to the IRC, Income Tax Regulations, certain other important tax law sources, and CCH's Standard Federal Tax Reports for further research. Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) 1040 Express Answers (2014) State Tax Handbook (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article i U.S. Master Property Tax Guide (2014) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:10:45 GMT A practical, quick-answer resource to the key issues and concepts that professionals who deal with state and local property taxes need to know. This handy desktop reference contains concise explanations on major property tax areas in a readily accessible, easy-to-use and easy-to-understand format. It provides an overview of the property tax and valuation assessment methods used by the different taxing jurisdictions, and provides readers with the key definitions, concepts and procedures necessary to understand the application of local property taxes. Supported by multistate charts and discussions of the state and local property tax systems, helpful state-by-state coverage includes: property subject to tax exemptions and exclusions available for different classes of property and taxpayers how property taxes are determined, including the classification, valuation, equalization, assessment and levy of tax currently available credits and abatements of property tax options available to taxpayers prior to the state court system property tax due dates key contacts in the various taxing jurisdictions, and more. Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) Practical Guide to Real Estate Taxation 2013 – CCH Tax Spotlight Series (U.S.) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2015 (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article i U.S. Master Property Tax Guide (2012) By www.cch.ca Published On :: Fri, 09 Mar 2012 14:34:51 GMT Available: March 2012 Contains concise explanations on major property tax areas in a readily accessible, easy-to-use and easy-to-understand format. It provides an overview of the property tax and valuation assessment methods used by the different taxing jurisdictions, and provides readers with the key definitions, concepts and procedures necessary to understand the application of local property taxes. Supported by multistate charts and discussions of the state and local property tax systems, helpful state-by-state coverage includes: - property subject to tax - exemptions and exclusions available for different classes of property and taxpayers - how property taxes are determined, including the classification, valuation, equalization, assessment and levy of tax - currently available credits and abatements of property tax - options available to taxpayers prior to the state court system - property tax due dates - key contacts in the various taxing jurisdictions, and more. If you would like more details about this product, or would like to order a copy online, please click here. Full Article i U.S. Master Multistate Corporate Tax Guide (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 14:16:11 GMT 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. 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 A free link to the online version (PDF) of Multistate Corporate Tax Course for CPE 2015 is included. 9780808039105 6-1/4" x 9" 1,600 pages Related Products State Tax Handbook (2015) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) MultiIf you would like more details about this product, or would like to order a copy online, please click here. Full Article i U.S. Master Multistate Corporate Tax Guide (2014) By www.cch.ca Published On :: Mon, 24 Sep 2012 14:34:53 GMT 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. 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 A free link to the online version (PDF) of Multistate Corporate Tax Course for CPE 2014 is included. Related Products U.S. Master Tax Guide (2014) State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Maryland Michigan Texas Multistate Corporate If you would like more details about this product, or would like to order a copy online, please click here. Full Article i U.S. Master GAAP Guide (2015) By www.cch.ca Published On :: Fri, 19 Sep 2014 15:06:25 GMT Authors: Richard H. Gesseck, CPA, and Lawrence Gramling, Ph.D., CPA Helps accountants solve many complex accounting and disclosure problems. Superior technical analysis and practical explanations of accounting principles are provided in this insightful volume. 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. This one comprehensive volume provides you with new insights into, and practical understanding of, the standards that constitute U.S. GAAP. 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 9780808039068 6-1/4" x 9" 1,112 pages Related Products GAAP Guide (2015) Book or CD (U.S.) Accounting Research Manager - ARM International Accounting/Financial Reporting Standards Guide (2015) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Auditor's Risk Management Guide: Integrating Auditing and ERM (2013) (U.If you would like more details about this product, or would like to order a copy online, please click here. Full Article i U.S. Master GAAP Guide (2014) By www.cch.ca Published On :: Fri, 31 May 2013 14:25:59 GMT Authors: Richard H. Gesseck, CPA, Lawrence Gramling, Ph.D., CPA Helps accountants solve many complex accounting and disclosure problems. Superior technical analysis and practical explanations of accounting principles are provided in this insightful volume. 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. Finally, detailed examples show the specific computations and accounting requirements. This one comprehensive volume provides you with new insights into, and practical understanding of, the standards that constitute U.S. GAAP. To reflect the structure of the FASB’s Accounting Standards Codification (ASC), it is organized into nine chapters that correspond to the areas of the ASC. With its summaries, explanations, and applications of generally accepted accounting principles for nongovernmental entities in the United States of America, this book is the most powerful working guide available to accounting practitioners today. Topically arranged to follow the FASB's Accounting Standards Codification (ASC). 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 1,112 pages Related Products GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2013-2014 GAAS Guide, 2014 (with CD-ROM) Full Article i U.S. Master GAAP Guide (2013) By www.cch.ca Published On :: Thu, 14 Jun 2012 16:21:12 GMT Helps accountants solve many complex accounting and disclosure problems. Superior technical analysis and practical explanations of accounting principles are provided in this insightful volume. 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. This one comprehensive volume provides you with new insights into, and practical understanding of, the standards that constitute U.S. GAAP. 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. With its summaries, explanations, and applications of GAAP for nongovernmental entities in the USA, this book is the most powerful working guide available to accounting practitioners today. 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 i U.S. Master Estate and Gift Tax Guide (2015) By www.cch.ca Published On :: Fri, 19 Sep 2014 10:07:12 GMT This trusted reference 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. Provides straightforward guidance for professionals working with estate and gift tax planning, and contains many helpful features, including: Concise, up-to-date discussions of recent statutory and regulatory law changes, court decisions, and IRS rulings affecting the estate, gift and GST taxes, including IRS guidance on the Windsor decision and its impact on tax planning for same-sex married couples. CCH-authored comments, cautions, elections, planning pointers, state tax alerts, and other value-adds highlighting planning opportunities, compliance tips, or pitfalls to avoid. Pertinent tax tables, such as the unified credit and exclusion/exemption amounts, GST rates and more for easy reference to key tax figures. Sample filled-in forms in the 706 and 709 series, as well as various GST tax forms, that illustrate practical 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. A special feature of this CCH reference is the Quick Tax Facts card. This handy card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, and other valuable information. The card is perforated, so it can be removed from the book and posted near the professional's computer or desktop for instant access. 9780808039044 6" x 9" 550 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) Like-Kind ExchangIf you would like more details about this product, or would like to order a copy online, please click here. Full Article i U.S. Master Estate and Gift Tax Guide (2014) By www.cch.ca Published On :: Mon, 24 Sep 2012 14:43:30 GMT This trusted reference 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. Provides straightforward guidance for professionals working with estate and gift tax planning, and contains many helpful features, including: 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. A special feature of this CCH reference is the Quick Tax Facts card. This handy card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, and other valuable information. The card is perforated, so it can be removed from the book and posted near the professional's computer or desktop for instant access. Related Products U.S. Master Tax Guide (2014) Business Succession Planning Answer Book – 2014 (US) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Price on Contemporary Estate Planning (2014) (US) Estate & Gift Tax Handbook (2013) Estate & Retirement Planning Answer Book, 2014 Edition Like-Kind Exchanges Under Code Section 1031 - CCH Tax Spotlight Series Multistate Guide to Estate Planning (2014) (w/CD) If you would like more details about this product, or would like to order a copy online, please click here. Full Article i U.S. Master Depreciation Guide (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 11:22:08 GMT 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. CCH's U.S. Master Depreciation Guide pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice. 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. The Guide presents a concise yet comprehensive discussion of the depreciation rules. It includes: 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. ____ The Guide also discusses accounting method changes required to comply with recently issued MACRS regulations dealing with general assets accounts and dispositions, including retirements of structural components. A handy reference chart of these changes is provided. Other highlights include: Listed property depreciation rules Depreciation of vehicles subject to "luxury" car caps Handling vehicle trade-ins, including luxury car caps and carryover basis Vehicle depreciation using the standard mileage rate, FAVR allowances, and other mileage based methods Like-kind exchanges and involuntary conversions Rev. Proc. 87-56 class life and depreciation period table reproduced in full text All MACRS depreciation tables reproduced in full text including Indian reservation property depreciation tables and tables that incorporate the effect of the first-year 30 percent and 50 percent bonus depreciation allowances How to compute MACRS without using tables Identifying and depreciating land iIf you would like more details about this product, or would like to order a copy online, please click here. Full Article i U.S. Master Depreciation Guide (2014) By www.cch.ca Published On :: Tue, 25 Sep 2012 10:24:11 GMT 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. 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. The Guide presents a concise yet comprehensive discussion of the depreciation rules. It includes: 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 since 1971; Code Sec. 179 expensing rules; and Amortization of intangibles, including section 197 intangibles. Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article i U.S. Master Bank Tax Guide (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 11:12:27 GMT Author: Ronald W. Blasi, J.D., LL.M. Formerly titled, the "Bank Tax Guide," the new U.S. Master Bank Tax Guide (2014) by noted bank tax expert, Ronald W. Blasi, J.D., LL.M., is a comprehensive desktop reference that covers all the tax rules for financial institutions and is the only book of its kind that is completely updated each year to reflect the latest changes through press time. This is the authoritative must-have guide for professionals charged with tax compliance for financial institutions. It features special planning sections in each chapter, detailed discussions that are meticulously referenced to authority for additional research, potential IRS audit activities, and numerous practical examples that illustrate the rules and principles. The volume provides informative discussions on points of law where the courts and the IRS may not see eye-to-eye. Entities subject to bank tax rules Accounting for interest, fee and other income Discount, points and premium Securities dealers and investors Nonperforming loans Modified debt Foreclosures Business expenses Interest expense Bad-debt deductions Acquisitions Business tax credits Valuable appendices provide: IRS Industry Specialization Program Coordinated Issue Papers The 13 Federal Judicial Circuits The 12 Districts of the Federal Reserve System Audit Technique Guide for Commercial Banking 9780808039365 6" x 9" 944 pages Related Products Federal Income Taxation of Debt Instruments (2015 Supplement) (U.S.) Financial Products: Taxation, Regulation and Design (2015 Supplement) (U.S.) Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2015) (U.S.) U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article i U.S. Master Bank Tax Guide (2014) By www.cch.ca Published On :: Fri, 26 Oct 2012 12:05:25 GMT Author: Ronald W. Blasi, J.D., LL.M. Formerly titled, the "Bank Tax Guide," the new U.S. Master Bank Tax Guide (2014) by noted bank tax expert, Ronald W. Blasi, J.D., LL.M., is a comprehensive desktop reference that covers all the tax rules for financial institutions and is the only book of its kind that is completely updated each year to reflect the latest changes through press time. This is the authoritative must-have guide for professionals charged with tax compliance for financial institutions. It features special planning sections in each chapter, detailed discussions that are meticulously referenced to authority for additional research, potential IRS audit activities, and numerous practical examples that illustrate the rules and principles. The volume provides informative discussions on points of law where the courts and the IRS may not see eye-to-eye. Entities subject to bank tax rules Accounting for interest, fee and other income Discount, points and premium Securities dealers and investors Nonperforming loans Modified debt Foreclosures Business expenses Interest expense Bad-debt deductions Acquisitions Business tax credits Valuable appendices provide: - IRS Industry Specialization Program Coordinated Issue Papers - The 13 Federal Judicial Circuits - The 12 Districts of the Federal Reserve System - Audit Technique Guide for Commercial Banking Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US) Financial Products: Taxation, Regulation and Design (2014 Supplement) (US) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article i Transfer Pricing: Rules, Compliance and Controversy (4th Edition) By www.cch.ca Published On :: Thu, 14 Jun 2012 16:18:06 GMT 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. 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. 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 (Summary) Chapter 1 Introduction Chapter 2 General Principles of Code Sec. 482 Chapter 3 Methods for Transfers of Tangible Property Chapter 4 Methods for Transfer of Intangible Property Chapter 5 Intercompany Services Chapter 6 Intercompany Loans and Advances Chapter 7 Penalties Chapter 8 The Code Sec. 1059A limitation Chapter 9 Overall strategy for compliance and controversy Chapter 10 Preparing transfer pricing documentation Chapter 11 Examination Chapter 12 Post-examination procedural alternatives Chapter 13 Advance pricing agreements Chapter 14 The OECD approach to transfer pricing Chapter 15 Customs valuation issues Chapter 16 State transfer pricing Related Products Schwarz on Tax Treaties, 3rd EIf you would like more details about this product, or would like to order a copy online, please click here. Full Article i Tort Law in Canada By www.cch.ca Published On :: Tue, 25 Jun 2013 09:20:00 GMT Published: August 2010 Derived from the renowned multi-volume International Encyclopaedia of Laws, Tort Law in Canada provides ready access to how the legal dimension of prevention against harm and loss allocation is treated in Canada. This traditional branch of law not only tackles questions which concern every lawyer, whatever his legal expertise, but also concerns each person’s most fundamental rights on a worldwide scale. Following a general introduction that probes the distinction between tort and crime and the relationship between tort and contract, the monograph describes how the concepts of fault and unlawfulness, and of duty of care and negligence, are dealt with in both the legislature and the courts. This book then proceeds to cover specific cases of liability, such as professional liability, liability of public bodies, abuse of rights, injury to reputation and privacy, vicarious liability, liability of parents and teachers, liability for handicapped persons, product liability, environmental liability, and liability connected with road and traffic accidents. Principles of causation, grounds of justification, limitations on recovery, assessment of damages and compensation, and the role of private insurance and social security are all closely considered. Its succinct yet scholarly nature, as well as the practical quality of the information it provides, make this book a valuable resource for lawyers in Canada. Academics and researchers will also welcome this very useful guide, and will appreciate its value not only as a contribution to comparative law but also as a stimulus to harmonization of the rules on tort. If you would like more details about this product, or would like to order a copy online, please click here. Full Article i The Professional's Diary 2010 By www.cch.ca Published On :: Thu, 13 Aug 2009 09:00:06 GMT Please purchase the latestd edition. If you would like more details about this product, or would like to order a copy online, please click here. Full Article «1..2..1215..2428..3641..4854..6067..7280..8493..970611900 11901 1190212124» Recent Trending The finish line: Attachment of Signs The Finish Line: Katrina One Year After The Finish Line: Cast Stone and EIFS The Finish Line: Changing Stucco to EIFS The Finish Line: A Case Study: What is Causing This? The Finish Line: All About Rust The Finish Line: Backwrapping vs. Edgewrapping The Finish Line: Cleaning EIFS 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: Types of EIFS The Finish Line: Eco-Friendliness of EIFS The Finish Line: Foam Shapes Revisited Subscribe To Our Newsletter
i Canadian Corporate Secretary's Guide By www.cch.ca Published On :: The Canadian Corporate Secretary's Guide gives you the exact information you need to carry out your duties and responsibilities as a corporate secretary or administrator. Comprehensive in scope, it provides information that takes the corporate secretary from incorporation and initial organization through to day-to-day corporate administration, including corporate governance, business reorganizations, and acquisitions. Your subscription includes: a monthly newsletter, the Corporate Brief, that explains changes to relevant law, summarizes recent cases, and provides an in-depth article examining a current topic of interest to corporate lawyers and corporate secretaries the corporate News Tracker, which keeps you up-to-date on the status of legislative changes (available only to online subscribers) a table of concordance for corporate legislation and charts of corporate penalties and statutory liabilities in-depth commentary on the following key corporate secretarial topics: duties and responsibilities of the corporate secretary incorporation corporate finance corporate governance financial disclosure meetings corporate reorganizations extra-provincial businesses stock exchange requirements special issues, including: competition law consumer legislation banking and insurance intellectual property labour relations and human rights administrative law Precedents provided include Board resolutions, shareholder consents, checklists regarding agreements, due diligence tables, and much, much more! If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i Annotated Ontario Securities Legislation, 41st Edition By www.cch.ca Published On :: Mon, 20 Jul 2009 09:48:41 GMT This title is available as an eBook. What's an eBook? An eBook is a digital version of a conventional printed book. Portable and perfect for your office or home, the eBook is easy to access from wherever your business may take you. Adobe Digital Editions is a highly recommended free download eBook program designed to view and keep your eBooks organized and centralized. Published: August 2014 Annotated Ontario Securities Legislation, 41st Edition provides essential information for practitioners dealing with securities laws in Ontario, including: Full text of the Ontario Securities Act, Regulation, and Forms Ontario Securities Commission (OSC) Rules, Policies, and Notices National Instruments and Policy Statements Canadian Securities Administrators (CSA) and Ontario Securities Commission (OSC) Notices Rules of Procedure It also provides current changes to the Ontario securities regulatory scheme, plus extensive annotations from Canada’s top securities law experts at McCarthy Tétrault LLP. What's new in the 41st Edition: New amendments to National Instrument 31-103, Registration Requirements, Exemptions and Ongoing Registrant Obligations, and Companion Policy 31-103CP, which came into force on May 1, 2014, as well as proposed amendments, which are expected to come into force on July 15, 2014, 2015, and 2016 Proposed amendments to National Instrument 81-101, Mutual Fund Prospectus Disclosure, which are expected to come into force on June 13, 2014 Amendments to OSC Rule 81-801, Implementing National Instrument 81-106, Investment Fund Continuous Disclosure, effective January 1, 2014 The updated version of OSC Staff Notice 15-702, Revised Credit for Cooperation Program, replaced March 11, 2014 New CSA Staff Notice 45-314, Consolidated List of Current CSA Exempt Market Initiatives, issued on March 20, 2014 Contributors Michael C. Nicholas Ian C . Michael<If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i World Trade and Arbitration Materials By www.cch.ca Published On :: Tue, 19 Nov 2013 08:14:52 GMT Practitioners in arbitration and trade must have timely access to current information in those fields. But the rapid and continual growth in practical and academic research in these areas makes staying current nearly impossible. World Trade and Arbitration Materials publishes the texts of all of the most important current documents relating to international trade not readily available elsewhere. Its coverage and currency make it an indispensable tool for those working in the fields of arbitration and trade, especially those involved in research in these areas. Topics covered: Anti-dumping and unfair trade practices decisions Pending legislation and new statutes Policy statements, position papers, proposals, and reports concerning trade negotiations New arbitration rules and news of arbitration centres Reports of trade dispute settlement panels Arbitral awards and court decisions The journal also includes a selection of essential current documents relating to international arbitration as a means of settling international business disputes. It provides arbitral awards, news of adhesion to international conventions, court decisions, statutes, reports from official authorities, arbitration rules, and news of arbitration centres and associations. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i Wolters Kluwer CCH - TAX Accounting - CCH Accountants' Suite By www.cch.ca Published On :: Mon, 28 Apr 2014 14:32:28 GMT About the CCH Accountants' Suite Welcome to the CCH Accountants' Suite - the most comprehensive suite of intelligently integrated tools for accounting professionals. This fully integrated suite of products includes market-proven applications that deliver the ultimate in office productivity. Make the move to the paperless office today! CCH Accountants' Suite Brochure Select a suite application to learn more about what the product can do for you and your firm: Taxprep - Canada's leading professional tax preparation software. ProSystem fx Practice Management - Puts you in control of your firm to improve profitability. CCH Practice - More than time and billing – CCH Practice meets your practice management needs. CCH Profit Driver - Financial analysis and strategic planning tool. CCH Document - Helps you move to a paperless office. CCH Scan - Intelligent Source Document Scanning. CCH Engagement - Paperless trial balance and engagements. CCH KnowledgeConnect - Captures your firm’s intellectual aIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
i Window on GST/HST By www.cch.ca Published On :: Tue, 09 Feb 2010 10:36:53 GMT Expert commentary and analysis for the most significant HQ Letters Gain essential insights into the CRA’s approach to both routine and contentious GST/HST matters. Window on GST/HST is the only tax product in Canada that systematically analyzes and summarizes the most relevant of the CRA’s GST/HST Headquarter Rulings and Interpretation Letters (HQ Letters). Essential for in-depth GST/HST research, HQ Letters are notoriously difficult to read due to the “sanitizing” necessary to maintain taxpayer confidentiality, and the sheer volume of HQ Letters makes them even more daunting. Window on GST/HST saves you time by focusing on the most pivotal HQ Letters. It provides you with: Summaries and commentary for important HQ Letters since 2004 Expert commentary you can depend on Cross-references to related materials such as the Excise Tax Act, Wolters Kluwer CCH’s Canadian GST/HST Reporter commentary, and other CRA publications Bonus features: English summaries of HQ letters released in French 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 Window on GST/HST also find these publications instrumental to their practice: Canadian GST/HST Reporter Canadian GST/HST Monitor If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i Wills, Trusts, and Estates, Ninth Edition By www.cch.ca Published On :: Fri, 02 May 2014 12:50:58 GMT Published: July 2013 Wills, Trusts, and Estates, Ninth Edition retains the late Jesse Dukeminier’s unique blend of wit, erudition, insight, and playfulness while covering all the key topics in a logical, clear organization. Interesting cases?not only fun to read, but fun to teach as well?are enhanced and connected to broader legal principles by well-written notes, questions, and problems. A comprehensive Teacher’s Manual summarizes all the readings, answers every question and problem in the casebook, provides comments about material cited in the text, and offers deeper analysis and observations to foster lively classroom discussion. Topics covered: Law reform projects Scholarly writing Revocable trusts Harmless error in will execution Uniform law activity, including the Uniform Premarital and Marital Agreements Act Finalization of the Restatements on Property and Trusts Social science work on inheritance and intestacy Inheritance among same-sex partners Probate and non-probate transfers Trust administration and modification Creditor’s rights Spousal and children’s shares If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i Why Financial Planning is Important to Accountants Archived Webinar 2012 By www.cch.ca Published On :: Thu, 01 Nov 2012 16:58:34 GMT This webinar series consists of a panel of highly successfully accounting professionals who have each approached the integration of financial planning into their practice in different ways. This first webinar covers: Why accounting professionals should be providing financial planning The revenue opportunities The benefits for clients and the Accountant Finding the right fit – in-house resource or partnering with an external financial advisor. The challenges of launching financial planning services Part Two: Best Practices in Financial Planning for Accountants Archived Webinar 2012 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i Value-Added Taxation in Canada: GST, HST, and QST, 4th Edition By www.cch.ca Published On :: Fri, 14 Aug 2009 13:31:46 GMT The comprehensive expert commentary of Value-Added Taxation in Canada: GST, HST, and QST, 4th Edition is now available online. Use your subscription to: Search research content instantly Access your applicable CCH subscriptions; all integrated Save research to your electronic client files Enjoy access virtually anywhere Value-Added Taxation in Canada is an in-depth analysis of the Goods and Services Tax, its harmonized counterpart currently applicable in Nova Scotia, New Brunswick, Newfoundland and Labrador, Ontario, and British Columbia, and the Quebec Sales Tax. The book combines both practical and theoretical issues, with emphasis on practical applications for private and public sector taxpayers. The authors have integrated the impact of the three taxes (GST, HST, and QST) on each topical area. These taxes are extensively referenced throughout the book, providing insight into the legislation and administrative policy at both the federal and provincial levels. In addition, the format is designed to accommodate the further harmonization of other jurisdictions in Canada. This edition has been updated to reflect the legislation, regulations, government policies, and proposed amendments up to January 1, 2011. Table of Contents (Condensed) CHAPTER 1 – INTRODUCTION CHAPTER 2 – REGISTRATION CHAPTER 3 – SUPPLY CHAPTER 4 – PLACE OF SUPPLY CHAPTER 5 – VALUE OF CONSIDERATION CHAPTER 6 – WHEN TAX IS PAYABLE CHAPTER 7 – IMPORTS AND INTERPROVINCIAL TRANSFERS CHAPTER 8 – EXEMPT SUPPLIES CHAPTER 9 – ZERO-RATED SUPPLIES CHAPTER 10 – INPUT TAX CREDITS AND INPUT TAX REFUNDS CHAPTER 11 – REBATES CHAPTER 12 – ORGANIZATIONAL CONSIDERATIONS CHAPTER 13 – FINANCIAL INSTITUTIONS CHAPTER 14 – INDUSTRY-SPECIFIC ISSUES CHAPTER 15 – COLLECTION AND REMITTANCE OF TAX CHAPTER 16 – ADMINISTRATION AND ENFORCEMENT About the Author: Ryan is a leading global tax services firm, with the largest indirect tax practice in North America and the seventh largest corporate tax practice in the United States. Since 1974, the Firm’s Canadian practice, located in Mississauga, Ontario, has performed work for more than 6,500 organizations on a variety of tax matters, both provincially and nationally. Headquartered in Dallas, Texas, Ryan provides a comprehensive range of state, local, federal, and international tax advisory and consulting services on a multi-jurisdictional basis, including audit defence, tax recovery, credits and incentives, tax process improvement and automation, tax appeals, tax compliance and strategic planning. In 2010, If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i US Tax Legislation 2012: Sunset of the 2001 & 2003 Tax Relief Acts: Law, Explanation & Analysis By www.cch.ca Published On :: Thu, 14 Jun 2012 15:29:21 GMT CCH Provides the critical explanation and analysis to help you make sense of federal tax provisions enacted in 2001 and 2003 that are scheduled to expire December 31, 2012, so you can plan, respond and advise with confidence. This book provides you with timely and practical guidance on the impending sunset of the tax cuts and benefits originally enacted as part of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). Additionally, enhanced capital gains and dividends tax rates in the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) and subsequent legislation will also sunset after December 31, 2012. CCH editors, together with leading tax practionners and commentators, have created a complete practical analysis, guidance, examples and planning tips. THE IRC provisions impacted by the sunset provisions of EGTRRA and JGTRRA are arranged in Code section sequence with caution language. CCH also provides several special tables and lists to facilitate quick and thorough understanding of how the sunset works, impacts the IRC and how it affects taxpayers. Complimentary Special report: www.cch.ca/Sunset If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i University of Chicago Law School - 64th Annual Federal Tax Conference Papers (Special TAXES Magazine Issue) By www.cch.ca Published On :: Fri, 09 Mar 2012 13:03:56 GMT The University of Chicago Law School held its 64th Annual Federal Tax Conference at the business school’s Gleacher Center on a memorable date: 11/11/11. Published exclusively each year in the special March Issue of Taxes—The Tax Magazine are the papers presented at this prestigious conference. The Past and Future of the Foreign Tax Credit (By Philip R. West and Amanda P. Varma) PFICs (By Kimberly S. Blanchard) discussing the policy and purpose of the PFIC rules and suggesting ways in which the PFIC rules could be made more workable by IRS guidance. Mayo Deference Examined Under the Six-Year Statute of Limitations Cases—A Proposal for a Constitutionally Sound Allocation of Lawmaking Authority (By Irving Salem) discussing the proper role of judicial deference to the agency. Updating the Tax-Free Reorganization Rules—Attributes, Overlaps and More (By Michael L. Schler, Eric Solomon, Karen Gilbreath Sowell, Jonathan J. Katz and Gary Scanlon) analyzing tax-free reorganization rules. To Err is Human; to Rescind, Divine (By Philip B. Wright) examining the role of rescission and other remedies to retroactively alter the tax consequences of a prior transaction. The Mysterious Case of Disappearing Debt in Partnership Transactions (By Phillip Gall and Franny Wang) analyzing the five primary cases of disappearing debt in partnership transactions. Employee Benefits Corner (by By Elizabeth Thomas Dold and David N. Levine) covering all types of employee benefits, including qualified plans, IRAs, governmental plans, nonqualified deferred compensation plans, and health and welfare plans. The Estate Planner (By Lewis Saret) examining the tax and legal aspects of trusts and estates and significant current developments International Tax Watch (By Stewart R. Lipeles, John D. McDonald) looking at the world of tax beyond the U.S. Tax Practice (By William D. Elliott) focusing on tax practice and procedure issues. Tax Trends (By Mark Luscombe) keeping you up-to-date on the latest trends in the tax world. Special Feature: Unwinding or Rescinding A Transaction: Good Tax Planning or Tax Fraud (by Sheldon I. Banoff). In the seminal 1984 article, Shelly examines when unwinding, rescission or substantial modification will be respected for federal tax purposes. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i U.S. Master Tax Guide (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 08:12:07 GMT The 2015 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 footnoted to provide tax practitioners with the most accurate and legally sound guidance to help them comply with today's complex federal tax laws 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 2014 income tax returns, and a special bonus CPE course supplement entitled "Top Federal Tax Issues for 2015," which focuses in on the most significant new tax developments affecting practitioners for the year. - Highlights of New Tax Developments - Tax Rates and Tax Tables - Individuals - Corporations - S Corporations - Partnerships - Trusts and Estates - Exempt Organizations - Income - Exclusions from Income - Business Expenses - Non-Business Expenses - Losses and Bad Debt - Depreciation, Amortization and Depletion - Tax Credits - Minimum Tax - Tax Accounting - Basis for Gain or Loss - Sales, Exchanges and Capital Gains - Installment Sales/Deferred Payment Sales - Securities Transactions - Tax Shelters/At-Risk Rules/Passive Losses - Retirement Plans - Corporate Acquisitions/Reorganizations - Taxation of Foreign Activities/Taxpayers - Returns and Payment of Tax - Withholding and Estimated Taxes - Examination of Returns - Collection of Tax - Penalties and Interest - Estate, Gift and Generation-Skipping Tax The U.S. Master Tax Guide is conveniently cross-referenced to the Internal Revenue Code and Regulations and certain other important tax law sources. Soft cover: Nov 17, 2014 9780808038733 5-7/8" x 9" 1,008 p. Hard Cover: Nov 30, 2014 9780808039099 6-1/4" x 9" Related Products INTERNAL REVENUE If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i U.S. Master Tax Guide (2014) By www.cch.ca Published On :: Mon, 24 Sep 2012 13:50:39 GMT Hardbound Edition available in December 2013. The 2014 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 2014 U.S. Master Tax Guide's updated explanations cover: Highlights of New Tax Developments Tax Rates and Tax Tables Individuals Corporations S Corporations Partnerships Trusts and Estates Exempt Organizations Income Exclusions from Income Business Expenses Non-Business Expenses Losses and Bad Debt Depreciation, Amortization and Depletion Tax Credits Minimum Tax Tax Accounting Basis for Gain or Loss Sales, Exchanges and Capital Gains Installment Sales/Deferred Payment Sales Securities Transactions Tax Shelters/At-Risk Rules/Passive Losses Retirement Plans Corporate Acquisitions/Reorganizations Taxation of Foreign Activities/Taxpayers Returns and Payment of Tax Withholding and Estimated Taxes Examination of Returns – Collection of Tax Penalties and Interest Estate, Gift and Generation-Skipping Tax This book is conveniently cross-referenced to the IRC, Income Tax Regulations, certain other important tax law sources, and CCH's Standard Federal Tax Reports for further research. Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) 1040 Express Answers (2014) State Tax Handbook (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i U.S. Master Property Tax Guide (2014) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:10:45 GMT A practical, quick-answer resource to the key issues and concepts that professionals who deal with state and local property taxes need to know. This handy desktop reference contains concise explanations on major property tax areas in a readily accessible, easy-to-use and easy-to-understand format. It provides an overview of the property tax and valuation assessment methods used by the different taxing jurisdictions, and provides readers with the key definitions, concepts and procedures necessary to understand the application of local property taxes. Supported by multistate charts and discussions of the state and local property tax systems, helpful state-by-state coverage includes: property subject to tax exemptions and exclusions available for different classes of property and taxpayers how property taxes are determined, including the classification, valuation, equalization, assessment and levy of tax currently available credits and abatements of property tax options available to taxpayers prior to the state court system property tax due dates key contacts in the various taxing jurisdictions, and more. Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) Practical Guide to Real Estate Taxation 2013 – CCH Tax Spotlight Series (U.S.) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2015 (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i U.S. Master Property Tax Guide (2012) By www.cch.ca Published On :: Fri, 09 Mar 2012 14:34:51 GMT Available: March 2012 Contains concise explanations on major property tax areas in a readily accessible, easy-to-use and easy-to-understand format. It provides an overview of the property tax and valuation assessment methods used by the different taxing jurisdictions, and provides readers with the key definitions, concepts and procedures necessary to understand the application of local property taxes. Supported by multistate charts and discussions of the state and local property tax systems, helpful state-by-state coverage includes: - property subject to tax - exemptions and exclusions available for different classes of property and taxpayers - how property taxes are determined, including the classification, valuation, equalization, assessment and levy of tax - currently available credits and abatements of property tax - options available to taxpayers prior to the state court system - property tax due dates - key contacts in the various taxing jurisdictions, and more. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i U.S. Master Multistate Corporate Tax Guide (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 14:16:11 GMT 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. 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 A free link to the online version (PDF) of Multistate Corporate Tax Course for CPE 2015 is included. 9780808039105 6-1/4" x 9" 1,600 pages Related Products State Tax Handbook (2015) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) MultiIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
i U.S. Master Multistate Corporate Tax Guide (2014) By www.cch.ca Published On :: Mon, 24 Sep 2012 14:34:53 GMT 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. 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 A free link to the online version (PDF) of Multistate Corporate Tax Course for CPE 2014 is included. Related Products U.S. Master Tax Guide (2014) State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Maryland Michigan Texas Multistate Corporate If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i U.S. Master GAAP Guide (2015) By www.cch.ca Published On :: Fri, 19 Sep 2014 15:06:25 GMT Authors: Richard H. Gesseck, CPA, and Lawrence Gramling, Ph.D., CPA Helps accountants solve many complex accounting and disclosure problems. Superior technical analysis and practical explanations of accounting principles are provided in this insightful volume. 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. This one comprehensive volume provides you with new insights into, and practical understanding of, the standards that constitute U.S. GAAP. 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 9780808039068 6-1/4" x 9" 1,112 pages Related Products GAAP Guide (2015) Book or CD (U.S.) Accounting Research Manager - ARM International Accounting/Financial Reporting Standards Guide (2015) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Auditor's Risk Management Guide: Integrating Auditing and ERM (2013) (U.If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i U.S. Master GAAP Guide (2014) By www.cch.ca Published On :: Fri, 31 May 2013 14:25:59 GMT Authors: Richard H. Gesseck, CPA, Lawrence Gramling, Ph.D., CPA Helps accountants solve many complex accounting and disclosure problems. Superior technical analysis and practical explanations of accounting principles are provided in this insightful volume. 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. Finally, detailed examples show the specific computations and accounting requirements. This one comprehensive volume provides you with new insights into, and practical understanding of, the standards that constitute U.S. GAAP. To reflect the structure of the FASB’s Accounting Standards Codification (ASC), it is organized into nine chapters that correspond to the areas of the ASC. With its summaries, explanations, and applications of generally accepted accounting principles for nongovernmental entities in the United States of America, this book is the most powerful working guide available to accounting practitioners today. Topically arranged to follow the FASB's Accounting Standards Codification (ASC). 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 1,112 pages Related Products GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2013-2014 GAAS Guide, 2014 (with CD-ROM) Full Article
i U.S. Master GAAP Guide (2013) By www.cch.ca Published On :: Thu, 14 Jun 2012 16:21:12 GMT Helps accountants solve many complex accounting and disclosure problems. Superior technical analysis and practical explanations of accounting principles are provided in this insightful volume. 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. This one comprehensive volume provides you with new insights into, and practical understanding of, the standards that constitute U.S. GAAP. 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. With its summaries, explanations, and applications of GAAP for nongovernmental entities in the USA, this book is the most powerful working guide available to accounting practitioners today. 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
i U.S. Master Estate and Gift Tax Guide (2015) By www.cch.ca Published On :: Fri, 19 Sep 2014 10:07:12 GMT This trusted reference 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. Provides straightforward guidance for professionals working with estate and gift tax planning, and contains many helpful features, including: Concise, up-to-date discussions of recent statutory and regulatory law changes, court decisions, and IRS rulings affecting the estate, gift and GST taxes, including IRS guidance on the Windsor decision and its impact on tax planning for same-sex married couples. CCH-authored comments, cautions, elections, planning pointers, state tax alerts, and other value-adds highlighting planning opportunities, compliance tips, or pitfalls to avoid. Pertinent tax tables, such as the unified credit and exclusion/exemption amounts, GST rates and more for easy reference to key tax figures. Sample filled-in forms in the 706 and 709 series, as well as various GST tax forms, that illustrate practical 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. A special feature of this CCH reference is the Quick Tax Facts card. This handy card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, and other valuable information. The card is perforated, so it can be removed from the book and posted near the professional's computer or desktop for instant access. 9780808039044 6" x 9" 550 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) Like-Kind ExchangIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
i U.S. Master Estate and Gift Tax Guide (2014) By www.cch.ca Published On :: Mon, 24 Sep 2012 14:43:30 GMT This trusted reference 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. Provides straightforward guidance for professionals working with estate and gift tax planning, and contains many helpful features, including: 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. A special feature of this CCH reference is the Quick Tax Facts card. This handy card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, and other valuable information. The card is perforated, so it can be removed from the book and posted near the professional's computer or desktop for instant access. Related Products U.S. Master Tax Guide (2014) Business Succession Planning Answer Book – 2014 (US) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Price on Contemporary Estate Planning (2014) (US) Estate & Gift Tax Handbook (2013) Estate & Retirement Planning Answer Book, 2014 Edition Like-Kind Exchanges Under Code Section 1031 - CCH Tax Spotlight Series Multistate Guide to Estate Planning (2014) (w/CD) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i U.S. Master Depreciation Guide (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 11:22:08 GMT 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. CCH's U.S. Master Depreciation Guide pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice. 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. The Guide presents a concise yet comprehensive discussion of the depreciation rules. It includes: 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. ____ The Guide also discusses accounting method changes required to comply with recently issued MACRS regulations dealing with general assets accounts and dispositions, including retirements of structural components. A handy reference chart of these changes is provided. Other highlights include: Listed property depreciation rules Depreciation of vehicles subject to "luxury" car caps Handling vehicle trade-ins, including luxury car caps and carryover basis Vehicle depreciation using the standard mileage rate, FAVR allowances, and other mileage based methods Like-kind exchanges and involuntary conversions Rev. Proc. 87-56 class life and depreciation period table reproduced in full text All MACRS depreciation tables reproduced in full text including Indian reservation property depreciation tables and tables that incorporate the effect of the first-year 30 percent and 50 percent bonus depreciation allowances How to compute MACRS without using tables Identifying and depreciating land iIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
i U.S. Master Depreciation Guide (2014) By www.cch.ca Published On :: Tue, 25 Sep 2012 10:24:11 GMT 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. 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. The Guide presents a concise yet comprehensive discussion of the depreciation rules. It includes: 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 since 1971; Code Sec. 179 expensing rules; and Amortization of intangibles, including section 197 intangibles. Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i U.S. Master Bank Tax Guide (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 11:12:27 GMT Author: Ronald W. Blasi, J.D., LL.M. Formerly titled, the "Bank Tax Guide," the new U.S. Master Bank Tax Guide (2014) by noted bank tax expert, Ronald W. Blasi, J.D., LL.M., is a comprehensive desktop reference that covers all the tax rules for financial institutions and is the only book of its kind that is completely updated each year to reflect the latest changes through press time. This is the authoritative must-have guide for professionals charged with tax compliance for financial institutions. It features special planning sections in each chapter, detailed discussions that are meticulously referenced to authority for additional research, potential IRS audit activities, and numerous practical examples that illustrate the rules and principles. The volume provides informative discussions on points of law where the courts and the IRS may not see eye-to-eye. Entities subject to bank tax rules Accounting for interest, fee and other income Discount, points and premium Securities dealers and investors Nonperforming loans Modified debt Foreclosures Business expenses Interest expense Bad-debt deductions Acquisitions Business tax credits Valuable appendices provide: IRS Industry Specialization Program Coordinated Issue Papers The 13 Federal Judicial Circuits The 12 Districts of the Federal Reserve System Audit Technique Guide for Commercial Banking 9780808039365 6" x 9" 944 pages Related Products Federal Income Taxation of Debt Instruments (2015 Supplement) (U.S.) Financial Products: Taxation, Regulation and Design (2015 Supplement) (U.S.) Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2015) (U.S.) U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i U.S. Master Bank Tax Guide (2014) By www.cch.ca Published On :: Fri, 26 Oct 2012 12:05:25 GMT Author: Ronald W. Blasi, J.D., LL.M. Formerly titled, the "Bank Tax Guide," the new U.S. Master Bank Tax Guide (2014) by noted bank tax expert, Ronald W. Blasi, J.D., LL.M., is a comprehensive desktop reference that covers all the tax rules for financial institutions and is the only book of its kind that is completely updated each year to reflect the latest changes through press time. This is the authoritative must-have guide for professionals charged with tax compliance for financial institutions. It features special planning sections in each chapter, detailed discussions that are meticulously referenced to authority for additional research, potential IRS audit activities, and numerous practical examples that illustrate the rules and principles. The volume provides informative discussions on points of law where the courts and the IRS may not see eye-to-eye. Entities subject to bank tax rules Accounting for interest, fee and other income Discount, points and premium Securities dealers and investors Nonperforming loans Modified debt Foreclosures Business expenses Interest expense Bad-debt deductions Acquisitions Business tax credits Valuable appendices provide: - IRS Industry Specialization Program Coordinated Issue Papers - The 13 Federal Judicial Circuits - The 12 Districts of the Federal Reserve System - Audit Technique Guide for Commercial Banking Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US) Financial Products: Taxation, Regulation and Design (2014 Supplement) (US) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i Transfer Pricing: Rules, Compliance and Controversy (4th Edition) By www.cch.ca Published On :: Thu, 14 Jun 2012 16:18:06 GMT 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. 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. 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 (Summary) Chapter 1 Introduction Chapter 2 General Principles of Code Sec. 482 Chapter 3 Methods for Transfers of Tangible Property Chapter 4 Methods for Transfer of Intangible Property Chapter 5 Intercompany Services Chapter 6 Intercompany Loans and Advances Chapter 7 Penalties Chapter 8 The Code Sec. 1059A limitation Chapter 9 Overall strategy for compliance and controversy Chapter 10 Preparing transfer pricing documentation Chapter 11 Examination Chapter 12 Post-examination procedural alternatives Chapter 13 Advance pricing agreements Chapter 14 The OECD approach to transfer pricing Chapter 15 Customs valuation issues Chapter 16 State transfer pricing Related Products Schwarz on Tax Treaties, 3rd EIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
i Tort Law in Canada By www.cch.ca Published On :: Tue, 25 Jun 2013 09:20:00 GMT Published: August 2010 Derived from the renowned multi-volume International Encyclopaedia of Laws, Tort Law in Canada provides ready access to how the legal dimension of prevention against harm and loss allocation is treated in Canada. This traditional branch of law not only tackles questions which concern every lawyer, whatever his legal expertise, but also concerns each person’s most fundamental rights on a worldwide scale. Following a general introduction that probes the distinction between tort and crime and the relationship between tort and contract, the monograph describes how the concepts of fault and unlawfulness, and of duty of care and negligence, are dealt with in both the legislature and the courts. This book then proceeds to cover specific cases of liability, such as professional liability, liability of public bodies, abuse of rights, injury to reputation and privacy, vicarious liability, liability of parents and teachers, liability for handicapped persons, product liability, environmental liability, and liability connected with road and traffic accidents. Principles of causation, grounds of justification, limitations on recovery, assessment of damages and compensation, and the role of private insurance and social security are all closely considered. Its succinct yet scholarly nature, as well as the practical quality of the information it provides, make this book a valuable resource for lawyers in Canada. Academics and researchers will also welcome this very useful guide, and will appreciate its value not only as a contribution to comparative law but also as a stimulus to harmonization of the rules on tort. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
i The Professional's Diary 2010 By www.cch.ca Published On :: Thu, 13 Aug 2009 09:00:06 GMT Please purchase the latestd edition. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
