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CCH's Guidebooks to State Taxes 2015

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

6" x 9"

State Item Availability ISBN Pages
California  8450 Dec-14 9780808038450 784
Connecticut 8474 Nov-14 9780808038474 324
Florida  8498 Full Article

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CCH Profit Driver

     

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CCH Practice

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CCH ActiveData

Microsoft® Excel plug-in for data extraction and analysis.

If you would like more details about this product, or would like to order a copy online, please click here.




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CCH Accounting for Income Taxes, 2015 Edition (U.S.)

Richard Petersen

Provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the author's interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners.

Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification.

Appendix II, "Index of Accounting Literature Cited," includes crossreferences to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, the author believes such information may be useful to readers of this publication.

Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740.

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GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2014-2015 (U.S.)
GAAP Handbook of Policies and Procedures (w/CD-ROM) (2015) (U.S.)
GAAS Guide, 2015 (with CD-ROM) (U.S.)
Governmental GAAP Guide, 2015 (U.S.)
SEC Disclosures Checklists, (2014 Edition) W/ CD-ROM
Financial

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CCH Accounting for Income Taxes, 2014 Edition (U.S.)

Provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the author's interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners.

Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification.  The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, we believe such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740.

If you would like more details about this product, or would like to order a copy online, please click here.




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CCH Accounting for Income Taxes, 2013 Edition (U.S.)

Available: June 2012

Provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the authors’ interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners.

Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification.

Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, we believe such information may be useful to readers of this publication.

Appendix III
contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740.

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CCH Accountants' Suite - CCH Document

About CCH Document

CCH Document is a part of CCH Accountants' Suite. CCH Document is a complete document management solution built specifically for today's accounting firms. This robust application reduces the costs associated with creating and storing paper documents, resulting in an environment where your staff will work together more efficiently.

Using a document management system enable staff members to shed the dependence on physical pieces of paper allowing access to any document from any location. In addition, it automates document retention and allows you to implement consistent firm-wide retention policies. These policies ensure that documents are retained for mandated periods of time then disposed of properly.
Plus, having an electronic repository for all documents with the firm streamlines workflows, lowers costs for storing documents, and creates more time for staff to generate revenue from new clients or provide additional services to your existing clients.

Accelerating Business Workf

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Cantax Productivity Seminar Guidebook

This guide is designed as a discussion of specific features in Cantax and was used during the Fall 2014 Cantax Productivity seminars. 

We are offering this comprehensive 340 page Seminar Guide to all Cantax customers until December 31, 2014. Quantities are limited so order today!

More specifically this guide covers:

  • Cantax T1
    • Interview/Billing
    • Client Invoice
    • Options Preference Settings
    • T183 – What’s New
    • New! - Cantax Connect
    • Preparing Coupled Returns
    • Dependants and Family Returns
    • Reviewing the Return
    • Quick Entry Forms
    • Tax Summaries
    • Cantax T1 Forms, CRA Schedules and Features for 2014
    • Spotlight on - T2125
    • T1135
    • Provincial Form Changes
  • 2014 Federal Tax Changes
    • Spotlight on – Claiming Auto Expenses, T2200
    • Provincial Tax Changes
    • Spotlight on – Non Refundable Credits in Various Scenarios
    • Reports
    • Attaching Schedules
    • Columnar Worksheets
    • Breakdown Feature
    • Local and Global Annotations
    • Printing and Printing Defaults
    • Options Form Selection
    • Printing a Return
    • EFILE
  • Cantax T2 & T2 Plus
    • T2 Program New and Revised Forms
    • T2 Tax and Form Changes Federal 2014
    • T2 Provincial Tax and Form Changes 2014
    • T2 Print Settings
    • Corporate Internet Filing
    • Alberta Netfile
    • Payment methods
  • FormMaster
    • 2014 Tax and Form Changes
    • Preparing Returns
    • Form Manager
    • Print Formats
    • Electronic Filing or Information Returns
    • FormMaster Features
    • Spotlight on – Amending T Slips
    • Cantax T1 Hotkeys Combinations
    • Cantax T2 Hotkeys Combinations

This guidebook is available for purchase until December 31, 2014 and quantities are limited so order today! 

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Cantax Archive

Do you ever have to file returns from previous tax years?

Did your client just ask you to complete their T1 from 2004? Or do you maybe need to compare this year's T2 to the tax year ending June 30, 2004?

Don't waste time looking for older Cantax versions. Cantax Archive 2014 includes up to 10 years of Cantax T1, T2 and FormMaster software.

  • T1 returns for 2004 to 2013
  • T2 returns with taxation years beginning in 2002 and ending on or before October 31, 2013
  • T3 returns (included in FormMaster) for 2004 to December 31, 2013

In addition to the complete online help file included with each version, information is also provided about the late filing requirements for prior year returns.

All archived Cantax programs are the originals, guaranteeing the authenticity of the tax calculations as well as full compliance with the relevant government filing requirements of the day.


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Canadian Securities Regulatory Requirements Applicable to Non-Resident Broker-Dealers, Advisers and Investment Fund Managers

Published: November 2012


Canadian Securities Regulatory Requirements Applicable to Non-Resident Broker-Dealers, Advisers and Investment Fund Managers provides foreign securities and investment firms with essential information they need about Canadian securities regulatory licensing requirements.

Written with Canada’s top securities law experts at McCarthy Tétrault LLP, this resource serves as a comprehensive guide to foreign securities and investment firms seeking Canadian clients. In short, anyone who has clients conducting securities business in Canada will require this resource. Foreign investment managers will also require this information to act as an investment fund manager in Canada.

The book covers topics that should be addressed by non-residents before trading securities or providing investment advice to any person or company within Canada.

What's included:

  • Dealer registration
  • Adviser registration
  • Investment fund manager registration
  • Prospectus requirements

If you would like more details about this product, or would like to order a copy online, please click here.




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Canadian Income Tax Act with Regulations, Annotated - Academic 98th Edition

When it comes to staying on top of the latest tax laws, Canadian Income Tax Act with Regulations, Annotated is the defi nitive guide on the Income Tax Act in Canada. Containing the full text of the Act, with comprehensive notes, annotations, references and commentary, it’s the resource of choice for more than 10,000 tax professionals across the country. No other single reference offers the same degree of authoritative analysis and editorial excellence on the Income Tax Act.

Provide your students with valuable insight and analysis from our 23-member editorial board, which includes some of the most distinguished tax experts in Canada.

This guide is also available in eBook format featuring the same familiar look and feel of the print edition, with robust search functionality and the convenience and portability of the iPad.

Also, available as a special bundle with

Introduction to Federal Income Taxation in Canada, 35th Edition, 2014-2015


Federal Income Taxation: Fundamentals, 7th Edition, 2014-2015

If you would like more details about this product, or would like to order a copy online, please click here.




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Canadian Commercial Law Guide

The Canadian Commercial Law Guide provides you with in-depth and up-to-date expert commentary and coverage of a wide variety of business and commercial law areas across Canada.

Your subscription includes:

  • a monthly newsletter, the Commercial Times, that explains changes to relevant law, summarizes recent cases, and provides in-depth articles that examine current topics of interest to commercial lawyers
  • the News Tracker, which lets you know the status of legislative changes (available only to online subscribers)
  • tables of concordance comparing significant pieces of legislation across the country
  • in-depth commentary on the following key commercial topics:
    • sales contracts
    • debt collection
    • consumer protection
    • negotiable instruments
    • intellectual property
    • personal property security
    • other forms of security
    • bankruptcy and insolvency
    • product liability
    • competition law

Areas covered include franchising, consumer disclosures, trade secrets, class actions, secured transactions, and much, much more!


If you would like more details about this product, or would like to order a copy online, please click here.




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Canada Corporations Law Reporter

The Canada Corporations Law Reporter covers all aspects of law and practice surrounding the life-cycle and events of a federally incorporated company. All corporate compliance and practice issues are addressed in our comprehensive expert commentary. The Reporter also contains recent case law, relevant statutes and regulations, plus forms, precedents, government policies, and other information to keep the corporation in conformance to laws and using best practices.

To further assist you in your research, it includes Tables of Concordance cited to the subsection level between all provincial and federal corporations acts as well as several useful corporate governance reference charts.

Key topics include:

  • Incorporation
  • Corporate Finance
  • Directors and Officers
  • Corporate Governance
  • Shareholders
  • Financial Disclosure
  • Competition Law
  • Investigation and Remedies
  • Fundamental Changes
  • Bankruptcy and Insolvency
  • Liquidation and Dissolution
  • Licensing and Registration
  • Not-for-profit Corporations
  • Foreign Investment

Your subscription includes Corporate Brief, a monthly newsletter featuring articles, recent cases and updates to relevant legislation.

Subscribe to the online version and access Corporate Law News Tracker. With the News Tracker, you get notices of all updates via e-mail. Your updates give you instant access to changes in corporate law that originate from a variety of primary and secondary sources such as press releases, legislation, and cases.

 

If you would like more details about this product, or would like to order a copy online, please click here.




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California Income Tax Laws and Regulations Annotated (2013)

This comprehensive volume provides full text of the California personal and corporate income (franchise) tax law and Franchise Tax Board regulations as amended through January 1, 2013.

California Income Tax Laws and Regulations Annotated presents the following divisions of the Revenue and Taxation Code in the order in which they appear in the California Code:


-    Personal Income Tax

-    Administration of Franchise and Income Tax

-    Senior Citizens Property Tax Assistance and Postponement Law

-    Taxpayers' Bill of Rights

-    Corporation Tax

-    Multistate Tax Compact



Each Code section is annotated with significant rulings, court decisions, and decisions of the State Board of Equalization, organized according to pertinent sections of the law.  Detailed indexes precede the Personal Income Tax, Administration of Franchise and Income Tax Laws, and the Corporation Tax provisions.  In addition, Federal-California and California-Federal cross reference tables make research thorough and easy.



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Business Tax Answer Book (2015) (U.S.)

Dorinda D. DeScherer, J.D.

An accessible, practical, plain-language and comprehensive reference source for tax information for accountants, attorneys, business owners, and other business advisors.

In addition to the more than 800 answers to the key questions regarding business income and payroll tax liabilities, this book provides time-saving tools to help the businesses implement the tax strategies and compliance guidelines discussed in the book. These include numerous practice pointers, real-world examples and a comprehensive tax calendar.

TABLE OF CONTENTS:

  • Sole Proprietorships and Home-Based Businesses
  • Partnerships and Limited Liability Companies
  • C Corporations
  • S Corporations
  • Tax Accounting
  • Business Income and Deductions
  • Depreciation
  • Travel and Entertainment Expenses
  • Employee Health and Accident Benefits
  • Employee Fringe Benefits
  • Retirement Plans
  • Owner-Corporation Transactions
  • Sales and Other Dispositions of Business Assets
  • Payroll Taxes
  • Troubleshooting

7" x 10"    760 pages

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Business Tax Answer Book (2014) (US)

  Authors: Terence M. Myers, J.D.,  Dorinda D. DeScherer, J.D.

In addition to the more than 800 answers to the key questions regarding business income and payroll tax liabilities, the Business Tax Answer Book provides time-saving tools to help the businesses implement the tax strategies and compliance guidelines discussed in the book. These include numerous practice pointers, real-world examples and a comprehensive tax calendar.

  • Sole Proprietorships and Home-Based Businesses
  • Partnerships and Limited Liability Companies
  • C Corporations
  • S Corporations
  • Tax Accounting
  • Business Income and Deductions
  • Depreciation
  • Travel and Entertainment Expenses
  • Employee Health and Accident Benefits
  • Employee Fringe Benefits
  • Retirement Plans
  • Owner-Corporation Transactions
  • Sales and Other Dispositions of Business Assets
  • Payroll Taxes
  • Troubleshooting

760 pages


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1040 Express Answers (2014)

Business Express Answers (2014 Edition) (US)

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Business Succession Planning Answer Book – 2015 (U.S.)

Author: Ann Burns

Explores the issues that arise when the current owners of a family business wish to retire or otherwise transfer ownership of the business. These issues include ensuring that the owners have enough money to retire on, providing for what will happen to the business – whether there will there be a transfer of ownership or whether the business will dissolve, providing for who will take over the management of the business and how ownership will be transferred. Discussing and resolving these issues within the family can also be complicated and contentious, depending on the family dynamics. Essentially, business succession can be broken down into three main categories:  management, ownership and taxes. This publication discusses the distinction between management and ownership, exploring the possibility of transferring the responsibility for managing the business to one child while transferring equal shares of business ownership to all children. Business succession planning also looks at the minimization of taxes upon death. This may involve asset transfer tax strategies, for example freezing the value of the business while transferring the ownership. This publication explains how to accomplish these goals.

Chapter 1         Introduction to Business Succession Planning
Chapter 2         The Advisor's Role in Business Succession Planning
Chapter 3         Non-Tax Aspects of Family Business Succession
Chapter 4         Common Goals of Business Owners
Chapter 5         Key Features of Buy-Sell Agreements for the Business Owner
Chapter 6         Key Features of an Estate Plan for the Business Owner
Chapter 7         Redemptions, Recapitalizations, and Restructuring
Chapter 8         Transfers to Outsiders: Selling the Business
Chapter 9         Transfers to Insiders: Employees, Management, Other Shareholders
Chapter 10       Transfers to Family
Chapter 11       Charitable Strategies and Business Succession Planning
Chapter 12       Valuation in Business Succession Planning

9780808039129   7" x 10"      300 pages


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If you would like more details about this product, or would like to order a copy online, please click here.




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Business Succession Planning Answer Book – 2014 (US)

Explores the issues that arise when the current owners of a family business wish to retire or otherwise transfer ownership of the business. These issues include ensuring that the owners have enough money to retire on, providing for what will happen to the business – whether there will there be a transfer of ownership or whether the business will dissolve, providing for who will take over the management of the business and how ownership will be transferred. Discussing and resolving these issues within the family can also be complicated and contentious, depending on the family dynamics. Essentially, business succession can be broken down into three main categories:  management, ownership and taxes. This publication discusses the distinction between management and ownership, exploring the possibility of transferring the responsibility for managing the business to one child while transferring equal shares of business ownership to all children. Business succession planning also looks at the minimization of taxes upon death. This may involve asset transfer tax strategies, for example freezing the value of the business while transferring the ownership.

Chapter 1     Introduction to Business Succession Planning
Chapter 2     The Advisor's Role in Business Succession Planning
Chapter 3     Non-Tax Aspects of Family Business Succession
Chapter 4     Common Goals of Business Owners
Chapter 5     Key Features of Buy-Sell Agreements for the Business     Owner
Chapter 6     Key Features of an Estate Plan for the Business Owner
Chapter 7     Redemptions, Recapitalizations, and Restructuring
Chapter 8     Transfers to Outsiders: Selling the Business
Chapter 9     Transfers to Insiders: Employees, Management, Other     Shareholders
Chapter 10     Transfers to Family
Chapter 11     Charitable Strategies and Business Succession Planning
Chapter 12     Valuation in Business Succession Planning

300 pages

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Estate & Gift Tax Handbook (2013)

Full Article


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Business Method Patents, Second Edition

In a landmark decision, the Federal Circuit Court of Appeals in Signature Financial v. State Street Bank held that business methods may be patented. Recently, the US Supreme Court in Bilski v. Kappos left the door open for the availability of patents for business methods. These holdings, together with the explosive growth of electronic commerce and technology, make the business method patent an important growth area of intellectual property.

Now in a revised Looseleaf format, this completely updated second edition is your guide to the unique opportunities and risks in this emerging area of intellectual property law.

Business Method Patents, Second Edition is your authoritative source for expert guidance on:

  • The landmark Supreme Court decision in Bilski v. Kappos
  • USPTO view on business method patents, including an overview of BPAI rulings
  • Mechanics of the patent application
  • Prior art searches
  • Drafting claims for business method or model and e-commerce inventions
  • Drafting the complete specification
  • Drawings required for business method patents
  • Building a strategic patent portfolio
  • Litigating business method patents
  • International protection for business methods

If you would like more details about this product, or would like to order a copy online, please click here.




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Business Method Patents

In a landmark decision, the Federal Circuit Court of Appeals in Signature Financial v State Street Bank 1998 held that business methods may be patented. This holding together with the explosive growth of the internet has turned the business method patent into the "hot" new growth area of intellectual property. Business Method Patents is your guide to the unique opportunities and risks in this emerging area of IP law.

This is the authoritative source for court-tested guidance on mechanics of the patent application; prior art researching; drafting claims; drafting the complete specification; drawings required for business method patents; illustrating the business system through drawings; building a patent portfolio for attracting capital; and enforcing and licensing business method patents.

Table of contents:
Chapter 1
Business Method Patents - The Controversy
Chapter 2 State Street Bank v Signature Financial - Judge Rich's Legacy
Chapter 3 A Philosophy for Business Model Patents
Chapter 4 The Origins of Commerce
Chapter 5 The Nature of Commerce Today - Electronic Commerce
Chapter 6 Judicial Decisions - Before State Street Bank
Chapter 7 E-Commerce Technology
Chapter 8 Pure Business Model Patents
Chapter 9 Prior Art
Chapter 10 Claiming Business Model and E-Commerce Inventions
Chapter 11 Drawings for E-Commerce and Business Model Patents
Chapter 12 The Patent Specification
Chapter 13 Exploiting the Business Model and E-Commerce Patent Portfolio
Appendix A UNCITRAL Model Law on Electronic Commerce 1996
Appendix B Proposed Bill - Business Method Patent Improvement Act of 2000

If you would like more details about this product, or would like to order a copy online, please click here.




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Business Franchise Guide

Since the early days of franchise law over 20 years ago, the Business Franchise Guide has been the only single source of federal and state franchise and distribution laws, regulations, uniform disclosure formats and full-text case reporting.

It contains hundreds of pages of FTC and UFOC guidelines that aid franchisers in developing a uniform format for use under various state laws that require disclosure and registration prior to the sale of franchises. Our experienced editorial staff at CCH has included more than 900 pages of explanations analyzing nearly 150 franchise law topics, with annotations dating back to 1980.

Features:

  • Obtain FTC and UFOC guidelines necessary for creating disclosure/ registration documents
  • Gain access to over nearly 5,000 court and administrative decisions that litigators can use in their cases
  • Guide yourself with the help of more than 900 pages of CCH explanations and analysis that present franchise law in easy-to-understand terms
  • Unlock international franchise laws with the English translations of laws and regulations in 18 jurisdictions that keep franchisors with businesses outside the U.S. up-to-date and in compliance
  • Stay current with monthly updates along with a newsletter that highlights the latest franchise law changes and developments
  • Anticipate new legal requirements with a monthly list of pending state and federal legislation

If you would like more details about this product, or would like to order a copy online, please click here.




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Business Express Answers (2014 Edition) (US)

Formerly Business Quick Answers

Your business income tax "how to" reference. Thoughtfully and logically organized, this book covers C corporations, S corporations, partnerships, LLCs and tax-exempt organizations. It will be the first resource you reach for when you need quick answers to your compliance questions.

  • Detailed information on how to report income, deductions and other tax items
  • Coverage of the basic requirements for payroll tax compliance - filing requirements, forms to use, deposit requirements and more
  • Concise and accurate explanations of key business tax law points, with special chapters on:
  • Depreciation and amortization
  • Employee benefit plans
  • Tax credits and business deductions
  • Tax accounting
  • Partnerships and corporate acquisitions, dispositions and liquidations
Charts and tables of tax information, including:
  • IRS corporate tax rate schedules
  • Entity filing information
  • Principal activity codes
  • Depreciation tables
  • Lease inclusion tables
  • Asset class lives
  • Special coverage of tax law changes that occurred in the past year
  • Worksheets designed to help you calculate specific tax items and then organize the information for input on a return

410 pages

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If you would like more details about this product, or would like to order a copy online, please click here.




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Business Basics for Law Students: Essential Concepts and Applications, Fourth Edition

Published: April 2006


To supply the background law students need to succeed in business-related courses - such as accounting, economics, real estate, tax, business organizations, and finance - try the text known for its effectiveness, edition after edition. Business Basics for Law Students, Fourth Edition explains the mechanics, concepts, and legal context of business topics in exceptionally clear and accessible language.

The book demystifies business principles through:

  • The combined skills of distinguished authors who draw on their teaching and writing experience to build student confidence
  • Straightforward explanations of daunting topics (accounting, financial statements, taxes, mortgages, etc.) tailored to students without a business background
  • Generous use of examples to convey ideas and applications
  • A helpful list of new terms in the appendix, conveniently keyed to the pages where they are used and explained
  • Frequent use of visual aids, such as tax forms, financial quotes as they appear in the newspaper, tables, and graphs
  • An accessible design featuring lists of topics keyed to headings at the beginning of each chapter, key terms and concepts bolded for easy identification, and frequent use of lists to clearly enumerate points and examples

Thoroughly updated to respond to recent developments, the fourth edition features:

  • New material on recent scandals and reforms in the chapters on accounting, forms of organization, trading, and mutual funds
  • The latest information on executive compensation
  • Extensive revisions to the chapters on tax and retirement planning, in light of recent and proposed reforms, especially in connection with Social Security
  • An expanded chapter on insurance that now includes health insurance, auto insurance, and more
  • New material on spinoffs and other divisive reorganization in the chapter on mergers, as well as discussion of taxable and tax-free transactions
  • New coverage of securities regulation, antitrust, intellectual property law, and international business transactions integrated throughout the text

If you would like more details about this product, or would like to order a copy online, please click here.




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Broker-Dealer Law and Regulation, Fourth Edition

Whether you represent brokerage firms and their employees or shareholders and investors, your clients depend on your informed counsel to help them thrive in today’s securities markets. With Broker-Dealer Law and Regulation, the authoritative analysis and practical guidance you need to advise clients on their rights, duties and liabilities under today’s complex securities regulations is at your fingertips. Written by two of America’s leading securities authorities, this publication gives you reliable guidance on the latest federal and state law governing private litigation and arbitration between broker-dealers and their customers, as well as regulation by the SEC and the SROs.

The Fourth Edition has been completely revised to cover all of the important regulatory changes and developments in case law affecting broker-dealers and includes new chapters covering the structure of the securities markets, the regulation of broker-dealers in public offerings and SEC and SRO enforcement, as well as expanded analysis of the technological advances in securities trading and information dissemination.

Table of Contents:

  • Introduction
    • Chapter 1: The Economics and Structure of the Securities Industry
    • Chapter 2: Broker-Dealers Within Financial Conglomerates
    • Chapter 3: The Securities Markets
    • Chapter 4: An Overview of the Regulatory System
  • Regulation and Compliance
    • Chapter 5: Broker Registration and Exemptions
    • Chapter 6: Broker and Associated Person Registration Process
    • Chapter 7: Broker Recordkeeping and Reporting
    • Chapter 8: Privacy and Anti-Money Laundering
    • Chapter 9: The Duty to Supervise
    • Chapter 10: Compensation in the Securities Industry
    • Chapter 11: Electronic Trading and the Securities Industry
    • Chapter 12: Financial Regulation of Broker-Dealers
    • Chapter 13: Broker-Dealers in Public Offerings
    • Chapter 14: SEC and SRO Enforcement and Disciplinary Proceedings
    • Chapter 15: Penny Stock Regulation
  • Private Rights of Actions
    • Chapter 16: Liability of Broker-Dealers Under Common Law
    • Chapter 17: Fraud Generally
    • Chapter 18: Churning
    • Chapter 19: The Suitability Doctrine
    • Chapter 20: Unauthorized Trading
    • Chapter 21: Market Manipulation
    • Chapter 22: Conflicts of Interest and the Securities Industry
    • Chapter 23: Damages in Actions Against Broker-Dealers
    • Chapter 24: Defenses in Actions Against Broker-Dealers
    • Chapter 25: Vicarious Liability

    If you would like more details about this product, or would like to order a copy online, please click here.




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British Columbia Corporations Law Guide

The British Columbia Corporations Law Guide provides you and your firm with comprehensive and up-to-date coverage of British Columbia company law and includes all relevant Acts and Regulations, decisions, rulings, and releases affecting the formation of companies and societies and their legal operation under British Columbia law.

To further assist you in maintaining compliance, the Guide includes relevant commentary, a Table of Concordance and numerous precedents pertaining to each topical area within the Guide, all of which have been updated to incorporate recent legislative changes. The Guide also includes the full text of recent court decisions.

Topics covered include:

  • Incorporation and Organization
  • Company Alterations
  • Directors and Officers
  • Corporate Finance
  • Shareholders' Meetings and Agreements
  • Records and Returns
  • Audits and Financial Statements
  • Liquidation, Dissolution and Restoration
  • Shareholders' Remedies
  • Extra-Provincial Corporations
  • Societies

Included with your subscription is Corporate Brief, a monthly newsletter containing feature articles, digests of recent cases, and updates to legislation.

Subscribe to the online version and access Corporate Law News Tracker. With the News Tracker, you get notices of all updates via e-mail. Your updates give you instant access to changes in corporate law that originate from a variety of primary and secondary sources such as press releases, legislation, and cases.

 

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Blumberg on Corporate Groups, Second Edition

The new five volume Blumberg on Corporate Groups, 2nd Edition provides a complete treatment of corporate groups and the legal interrelationships of their component parent, subsidiary and affiliated companies. It offers in-depth coverage of statutory and judicial law, federal and state, that affects parent and subsidiaries, franchisors and franchisees, licensors and licensees, health care institutions and medical staff as well as other corporate groups.

Traditional corporation law and "piercing the veil" no longer provide adequate guides to the law of parent and subsidiary corporations. In numerous areas, courts and legislatures are today allocating legal rights and liabilities according to modern enterprise principles. Blumberg's ground-breaking analysis of the law of corporate groups, with thousands of cases and detailed review of major regulatory areas provides the bench, the bar and the academy with a comprehensive review of the new legal principles at work.

Table of Contents:

  • Volume 1: Introduction to Corporate Groups
    • Part II: Common Law Veil Piercing Theory
    • Part III: Jurisdiction, Practice & Procedure
  • Volume 2
    • Part IV: Substantive Common Law (Contracts, Torts, Property, Conflicts of Law)
    • Part V: Bankcruptcy
  • Volume 3
    • Part VI: General Statutory Law
    • Part VII: Enterprise Statutes
  • Volume 4
    • Part VIII: World Trade and Enterprise Regulation
  • Volume 5
    • Part IX: Franchising and Other Relational Law (Successors, Licensors, Subcontractors)
  • Table of Cases
  • Table of Statutes
  • Index

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BLUE BOOK 2013: Joint Committee on Taxation's General Explanation of Tax Legislation Enacted in the 112th Congress

 Authors: Lois Ruffner Plank, Donald Morris, Bryan R. Plank and Christie Plank Ciraulo

Provides a detailed explanation of the tax-related provisions contained in over 40 pieces of legislation enacted in the 112th Congress during 2011 and 2012.

The Blue Book provides the legislative history for each Act, a provision-by-provision description of the prior law and new law, the reasons for the law change if the provision was reported out of committee before enactment, and the effective date of each law change. Descriptions prepared by the Joint Committee on Taxation were included in the absence of other committee reports or when the Joint Committee issued a contemporaneous technical explanation of the bill. An Appendix shows the estimated budget effects of the tax legislation enacted in the 112th Congress for fiscal years 2010 – 2012.

The Blue Book's explanations serve as a useful guide in understanding the intent and meaning of the new tax laws and, along with committee and conference reports, is considered substantial authority for the tax treatment of an item for purposes of avoiding the Code Sec. 6662 accuracy-related penalty on substantial understatements of income tax (Reg. §1.6662-4(d)(3)(iii)).

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Best Practices in Financial Planning for Accountants Archived Webinar 2012

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 second webinar will cover:

  • The role of the accountant in financial planning
  • What is permitted and what is prohibited
  • The importance of the engagement letter
  • The financial planning process from setting goals to presenting the plan
  • Best practices and lessons learned

Part One:
Why Financial Planning is Important to Accountants Archived Webinar 2012

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Bennett on Bankruptcy, 17th Edition

Published: December 2014


Gain critical insights on the current status of the Canadian Bankruptcy and Insolvency Act in a book from legal expert, Frank Bennett.

Perfect for Corporate and Commercial Lawyers, Trustees, Accountants, Debtors, Lenders, Directors, Corporate Secretaries, or In-House Corporate Counsel, Bennett on Bankruptcy, 17th Edition explains leading cases from a practitioner’s point of view.

What's new:

  • Over 100 new cases
  • Commentary continues to be revised and expanded
  • Two new Ontario Template Receivership Orders as well as new practice directions
  • A new Ontario Template CCAA Order
  • Four new or revised Directives, including the Procedure Governing Trustee Professional Conduct Proceedings and the updated Surplus Income requirements
  • Seventeen new Notices
  • One Bankruptcy and Insolvency Act form has been revised
  • Reference to the Discussion Paper on the 2014 Statutory Review of the Bankruptcy and Insolvency Act and the Companies' Creditors Arrangement Act

About the Author
Frank Bennett, L.S.M., LL.M., is the past Chair of both the provincial and national Bankruptcy and Insolvency sections of the CBA, a council member and currently chair of the Foreign Conference Committee of the Ontario Bar Association, a former member of the Bankruptcy and Insolvency Advisory Committee to Industry Canada, a frequent lecturer, and author of several books and articles.


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Bennett on Bankruptcy Precedents, 2nd Edition

Published: December 2008


Bennett on Bankruptcy Precedents, 2nd Edition is a collection of forms and precedents adapted from the prescribed forms under the Bankruptcy and Insolvency Act. These are designed to guide the bankruptcy practitioner through the complete bankruptcy process, from the initial retainer and court filings through to discharge and appeals.

What's included:

  • Precedents
  • Companies' Creditors Arrangements Act
  • Commentary
  • A DVD containing the forms and precedents in electronic format

If you would like more details about this product, or would like to order a copy online, please click here.




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Auditor's Risk Management Guide: Integrating Auditing and ERM (2013) (U.S.)

Comprehensive how-to book that guides the reader on performing risk management-based audits. The book covers the Enterprise Risk Management Integrated Framework issued by the Committee of Sponsoring Organizations (COSO).

Following the passage of Sarbanes-Oxley and its strict corporate governance and accountability provisions, developing better risk management techniques is becoming more important in meeting higher audit committee expectations.

The first part of the Auditor's Risk Management Guide provides a broad understanding of corporate governance, ERM principles, and different auditing approaches. It also provides step-by-step instructions on how to execute the risk management-based audit, including frequently asked questions.

The second part of the book is devoted to detailed case studies that illustrate the risk management-based audit methodology and tools in different scenarios, beginning with a business risk assessment and working through common audit areas such as closing the books, accounts payable, and accounts receivable. Practice Pointers and Observations throughout provide additional commentary to assist the reader in understanding the methodology.

A free CD-ROM is included with the book provides electronic versions of the various work programs, checklists, and other tools in the book.

PART I: Risk Management-Based Auditing
1.      Overview of Enterprise Risk Management
2.      The Enterprise Risk Management Funnel
3.      Evolution of Auditing Approaches
4.      Strategy: The Beginning of the Journey
5.      Risk Assessment: Business Level
6.      Risk Assessment Qualification Techniques
7.      Entity-Level Control
8.      Risk Assessment: Process Level
9.      Process Design Phase
10.      Testing Phase
11.      Risk Infrastructure Assessment
12.      Action Planning Phase: The Real Value
13.      Monitoring and Follow-Up
14.      Auditing the ERM Process
15.      The Future of Risk Management-Based Auditing
16.     Frequently Asked Questions

PART II: Case Studies
17.  Case Study: Business Risk Assessment
18.  Case Study: Risk Management Infrastructure
19.  Case Study: Close the Books
20.  Case Study: Inventory
21.  Case Study: Procurement
22.  Case Study: Accounts Payable and Disbursements
23.  Case Study: Accounts Receivable and Collections
24.  Case Study: Quality Assurance
25.  Case Study: Payroll and Relat

If you would like more details about this product, or would like to order a copy online, please click here.




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Atlantic Tax Reporter

Complete, up-to-date coverage of tax law in the region 

With frequent updates, Atlantic Tax Reporter is an essential resource for tax professionals who have clients with business interests in any of the four Atlantic jurisdictions – New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island.

As a subscriber, you have access to full coverage of the latest tax developments in these jurisdictions as well as valuable time-saving tools and commentary. Content includes:

  • Statutes and regulations pertaining to:
    • Income tax (personal and corporate)
    • Retail sales tax in PEI, capital tax, tobacco tax, mining tax and fuel tax
  • Official government publications related to personal and corporate income tax
  • Commentary on various taxes, including harmonized sales tax (applicable in New Brunswick, Newfoundland and Labrador, and Nova Scotia)

Bonus features:

  • Provincial Tax News monthly newsletter
  • Handy federal and provincial tax charts
  • Inter-provincial sales tax charts
  • Budget dispatches
  • News releases
  • Case digests
  • Full-text case law
  • Administration and personnel charts
  • A summary of the progress of provincial legislation

CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.



Professionals who subscribe to Atlantic Tax Reporter also find these publications instrumental to their practice:

If you would like more details about this product, or would like to order a copy online, please click here.




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Archived Webinar: Legal Project Management: Why, What and How

In our current economic environment lawyers, both in in-house and external counsel, need to apply stronger and more transparent legal project management practices.  To ensure legal matters are handled efficiently, and to meet the needs and expectations of the business, in-house counsel need to partner with the business, and with external counsel, to scope, plan, staff and monitor the work. This webinar will provide an introduction to the primary elements of legal project management and discuss the benefits LPM can produce for in-house counsel in working with the business, and when working with external counsel. However, implementing LPM often means changing the way we practice.  This is not easy. We will look at the issues and challenges in getting a team to engage in this new approach and provide strategies for success.  The panel will include both internal and external counsel and will discuss real implementation scenarios and issues.

Key Learning Objectives:

  • Understand the professional obligations to adopt legal project management practices;
  • Understand the benefits of legal project management working within an organization and for an in-house team working with external counsel;
  • Understand the basic components of legal project management;
  • Understand the different approaches to preparing budgets and estimates; and
  • Be aware of the issues and challenges in implementing LPM.

If you would like more details about this product, or would like to order a copy online, please click here.




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Archived Webinar: Conflicts of Interest: Professional Duties and Best Practices for In-House Counsel

A lawyer’s duty to avoid conflicts of interest is an important aspect of the duty of loyalty that lawyers owe to their clients. For Canadian in-house counsel, the duty to avoid conflicts of interest presents special challenges due to the nature of the relationship of in-house counsel to their employer. This webinar will enable in-house counsel to effectively navigate the conflict rules in the Canadian legal system, and provide participants with the knowledge to successfully implement best practices to avoid conflicts of interest.

This webinar will provide participants with an introduction to key cases including the recent Supreme Court of Canada case of Canadian Railway Co. v McKercher LLP, 2013 SCC 39, and provincial law society rules on conflicts of interest. It will also address when representation might attract a bright line rule, and when a contextual test will be applied; the circumstances in which a lawyer might be disqualified from representation of a client; and why a waiver might be insufficient. It will provide an opportunity to learn about the unique duties of in-house counsel in relation to conflicts of interest. Finally, it will provide discussion on some best practices for creating effective policies and procedures to avoid the creation of circumstances in which a conflict of interest would arise.

Key Learning Objectives:

  • Learn about the provincial Law Society rules on conflicts of interest in Canada;
  • Learn the key Canadian cases on conflict of interests, the rules that have emerged from the jurisprudence, and the policy concerns of the Canadian courts in relation to a lawyer’s duty to avoid conflicts;
  • Understand and reflect on your professional duties to your employer, and to your professional regulator, in circumstances in which a conflict of interest may arise; and
  • Learn about best practices and policies to avoid conflicts of interest.

If you would like more details about this product, or would like to order a copy online, please click here.




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Archived Webinar - They Bought the Farm - Tax Benefits on Farm Transfers

It's often a very difficult decision for your client to make, when they must decide whether to transfer holdings in their farm or farm property. But the complexity doesn't end there. While that decision is being made, the advisors must step in and help to ensure that the transactions are arranged in the most tax efficient and practical manner. For those approaching any potential farm restructurings or sales, this webinar will be essential.

This archive webinar covers a comprehensive look at the preferential tax treatment that transfers of qualifying farms or farm property can enjoy on passing to the next generation or on the sale to outside parties. This includes an overview of the capital gains exemption available for the sale of qualifying farm property shares and partnership interests, and rollovers to certain family members (both inter vivos and on death). While similarities do exist with among these transfers, there are traps and nuances that practitioners must be aware of to ensure their transactions qualify for beneficial tax treatment desired.

More specifically, for each of the above types of transfers, this archived webinar will explore:

  • What property qualifies for the treatment?
  • Who is entitled to the preferential tax benefit?
  • What does farming mean in these contexts?
    • What is the business of farming for tax purposes?
    • What is being "actively engaged on a regular and continuous basis"?
    • Who must farm the property?
    • When must farming activity take place?
    • How much of the property must be used in farming?
  • What are the common things farms may do to fall offside?
  • Putting it all together - a compare & contrast with examples
  • Bonus Issue (time permitting) - Craig vs. the Queen - restricted farm losses

Note: This webinar took place on October 1, 2013.

If you would like more details about this product, or would like to order a copy online, please click here.




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Archived Webinar - The Use of Trusts in Estate and Business Planning

Trusts have become extremely valuable tools when planning for the continuance of a person's estate, and are often used in business succession planning as well. For example, discretionary trusts are one of the most flexible tax planning tools available. However, there are many types of trusts, and each can be used to tailor specific planning needs.



Just as trusts are a valuable tool, there are also many tax and legal traps that one needs to be cognizant of when using them in client situations. For example, the very creation of the trust can be particularly troublesome if it is not set up with the correct attributes or if assets are not transferred to it correctly.

This 2 hour webinar will provide a practical and complete overview of the legal definitions and considerations of various trust types, as well as reviewing important tax considerations when planning with trusts. Examples of suggested tax planning structures and related tips will also be provided.



More specifically, topics covered will include:

  • What elements are required for a properly created trust
  • Tax issues to review when creating a trust and in particular the tax attribution rules
  • Review of types of trusts used in estate and business planning - including insurance trusts, spendthrift trusts, asset protection trusts, private foundation trusts and trusts created for probate and estate tax minimization and income splitting
  • Change of trustees - change of control from a tax perspective
  • What are the tax and other limitations of amending a trust once created
  • What ongoing obligations do trustees have to beneficiaries, including reporting and trust accounting

 




 

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Archived Webinar - The Ultimate Corporate Counsel Webinar

Webinar information current as of November 5, 2009

Barry Reiter and a panel of experts provide a closer look at the key legal developments influencing Canadian Corporate Counsel today.

Key Learning Objectives

  1. You will understand how recent developments in internet and privacy law have changed how businesses operate
  2. You will be aware of how the employee/employer relationship has changed as a result of recent developments in employment law
  3. You will be cognizant of the curent changing and challenging environment in which in-house counsel operate and how they must respond to a variety of external and internal challenges
  4. You will understand why changes to the Competition Act, the current scrutiny of executive compensation, privilege and access to information requests, and the move to IFRS require your attention.

Panel of experts

Barry Reiter - Chair, Technology, Media and Entertainment Group and Chair, Corporate Governance and Director Protection Group, Bennett Jones LLP
Robert Fabes - Assistant General Counsel, Legal Affairds, Canada Post
Anne Fitzgerald - Senior Vice President, General Counsel and Corporate Secretary, Cineplex Entertainment
Andrea Wood - Chielf Legal Officer, Globalive Wireless Management Group

Format

The following is required to access the archived webinar:

  • Flash Player installed in your computer
  • Internet Connection
  • Sound Card

The webinar consists of a recording only of the live event. There is no time limitation in usage, you can play, pause and stop the presentation at your convenience.

If you would like more details about this product, or would like to order a copy online, please click here.




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Archived Webinar - Reporting Foreign Property on the T1135

Interested in Reporting Foreign Property on the T1135, but missed the webinar that took place on May 5, 2014? Here is your chance to purchase the webinar recording.

The CRA has extended the filing deadline for the T1135 to July 31, 2014. If you will be preparing T1135 forms for T1 clients after tax season, have to prepare T1135 forms for corporations or just want to make sure that you filed your T1135s correctly, then view this webinar for an analysis of the revised T1135.

Maureen Vance, CPA, CA, a tax consultant with Wolters Kluwer CCH will explain the new reporting requirements on the T1135 and your reporting options, and will also review what constitutes Specified Foreign Property.

The webinar archive will include the following topics:

  • New T1135 requirements
  • Recap of the definition of Specified Foreign Property
  • The T3/T5 exclusion explained
  • The 2013 Transitional Reporting method
  • Choosing between the T3/T5 exclusion and the transitional reporting method
  • Filing the T1135
  • 2014 year ends
  • Penalties and extended reassessment
  • Q&A
    • Target Audience

    This archive webinar will be of interest to all professionals who prepare a T1135 for a taxpayer, whether the taxpayer is an individual, corporation, trust or partnership.

    This Webinar Includes: 

    • 30 days to review the webinar recording
    • PDF version of the presentation slides


     

    If you would like more details about this product, or would like to order a copy online, please click here.




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    Archived Webinar - Preparing & Conducting a Consultation with CCH Profit Driver

    This 3-hour recorded Webinar is entitled "Preparing and Conducting a Consultation with CCH Profit Driver." It is a high energy, informative session led by Mark Holton: an internationally renowned taxation and business management consultant and an expert in CCH Profit Driver implementation. Step by step you will learn how to become a trusted advisor to your clients, earning additional revenue by providing them with the consultation services they not only want, but need in today's economy.

    Here are just some of the topics that will be covered at this important event:

    • How to determine which clients are potential prospects for your consultation service
    • How to efficiently prepare a consultation using CCH Profit Driver
    • How to explain financial formulas using terms that are easy to understand
    • How to conduct the ideal consultation
    • What your next steps should be after the consultation has been completed
    • What your pricing strategy should be for these value-added services
    • And more!

      Here’s what people have to say about Mark Holton’s sessions:

      "Great presentation and good ideas to get going on client meetings."
      S. Payment

      "Great speaker. Informative and entertaining."
      I. Cannon

      "Excellent presentation. This will really help me get started with CCH Profit Driver."
      G. Andrews

      If you would like more details about this product, or would like to order a copy online, please click here.




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      Archived Webinar - Implementing Estate Freezes Part I

      One of the tax planning strategies often employed in estate planning involves the use of an estate freeze to transfer future growth in assets to the next generation. Estate freezes come in many forms, and each bears its own unique set of risks and complexities.

      Join the tax lawyers of Minden Gross LLP for a practical two-part discussion of estate freezes. This webinar will highlight some of the topics found in CCH's "Implementing Estate Freezes", authored by David Louis of Minden Gross. More particularly, the first part of this webinar series will review the "why's" and "how-to's" of implementing estate freezes, and provide guidance on avoiding common traps associated with such types of succession plans. More specifically, topics covered in Part 1 will include:

      • What is an estate freeze?
      • When should a freeze be implemented?
      • Basic configuration
      • Share provisions
      • Section 85 vs section 86 freezes
      • Common pitfalls
      • The use of trusts
      • Tax traps associated with estate freezes

      Part 2 of this series will air during the winter semester. Details can be found at [link coming later].

      If you would like more details about this product, or would like to order a copy online, please click here.




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      Archived Webinar - GST/HST and Real Property Transactions

      By popular demand, we are now offering an archived version of the webinar GST/HST & Real Property Transactions that took place on November 20, 2014.
       
      Although many GST and HST concepts are well understood by taxpayers, many of the real property rules are less well known. The rules associated with real property are complicated, having led even tax practitioners astray, and the dollar values of these transactions are usually high. Accordingly, audit activity in the sector is also high and GST/HST errors have led to costly CRA reassessments.

      Although many GST and HST concepts are well understood by taxpayers, many of the real property rules are less well known. The rules associated with real property are complicated, having led even tax practitioners astray, and the dollar values of these transactions are usually high. Accordingly, audit activity in the sector is also high and GST/HST errors have led to costly CRA reassessments.

      This archived webinar will provide a practical understanding of the complex rules for real property transactions and the current issues faced by the industry in applying the GST/HST in the development, construction and sale of real property.

      Topics specifically covered include:

      • Current state of affairs
      • Bare trustees
      • Joint ventures
      • Partnerships
      • Sales of vacant land
      • Self-assessments
      • New housing rebates
      • Rental property rebates
      • Documentary requirements for input tax credits

      By purchasing this archive webinar, you will receive:

      • 30 days to review the webinar recording 

      • PDF version of the presentation slides

      Our Speaker: 

      Wayne Mandel, PwC LLP


      Wayne Mandel is an Indirect Tax Manager with PricewaterhouseCoopers LLP. He specializes in the Goods and Services Tax and the Harmonized Sales Tax and has concentrated his area of practice primarily in the real estate sector. Wayne has provided advice and interpretation on a wide range of issues and has also provided assistance to clients in preparing for government audits, support during the audit process and resolving assessment issues. Wayne has experience in the appeals process and making submissions under the government's taxpayer relief provisions. He has delivered numerous presentations to clients on changes and new developments in these taxes.

      If you would like more details about this product, or would like to order a copy online, please click here.




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      Archived Webinar - Death and Taxes - When Life's Two Certainties Collide

      By popular demand, we are now offering an archived version of the webinar Death and Taxes - When Life's Two Certainties Collide that took place on October 28, 2014.

      Many a joke has turned on the axiom about the certainty of death and taxes. However, when the first precipitates the second, the resulting complexities are anything but humorous. The planning opportunities and potential complications in planning for those who have a broad base of asset holdings often leave accountants feeling confused and frustrated. Fret no longer.  

      In this insightful but concise two-hour archived webinar, Shaun Doody will provide a practical overview of the tax issues and considerations that can arise upon the death of a taxpayer. This includes an overview of the deeming rules invoked on death, the tax treatment of various assets, and some planning opportunities and strategies available to deal with these issues.

      More specifically, topics covered will include: 

      • Overview of taxation on death in Canada
      • Income in year of death
      • Deemed realization of income at death
      • Deemed disposition of assets at death
      • Tax treatment of jointly held assets
      • Tax treatment of special assets
        • Principal residence
        • Small business corporations
        • Farming and fishing properties
        • Cottage and vacation properties
        • Partnership interests
        • Trust interests
        • Personal use property
      • Charitable donations
      • Special rules and elections
      • Insurance 
        • Corporate owned policies
        • Valuation issues
        • Capital dividend account
      • Foreign assets
      • Post-mortem tax planning
        • Capital losses of the estate
        • Step up strategy
        • Pipeline strategy
      • Taxation of estates
        • Testamentary trusts
        • Testamentary spousal trusts
        • 21-year rule
        • Distributions to non-residents
        • 2014 Budget changes to taxation of estates/testamentary trusts 
      • Estate planning
        • Objectives
        • Estate freeze
        • Inter vivos trusts
        • Charitable donations
        • Spousal rollovers
        • Income splitting
      • US tax issues

       This archived webinar includes:

      • 30 days to review the webinar recording
      • PDF version of the presentation slides

      Our Speaker: 
      Shaun Doody
      , Tax Lawyer, Fogler Rubinoff LLP

      Sha

      If you would like more details about this product, or would like to order a copy online, please click here.




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      Arbitration International

      Launched in 1985, Arbitration International provides quarterly coverage for national and international developments in the world of arbitration. It aims to maintain balance between academic debate and practical contributions to the field, providing both topical material on current developments and analytic scholarship of permanent interest. Arbitrators, counsel, judges, scholars and government officials will find the journal enhances their understanding of a broad range of topics in private dispute resolution.

      Features include:

      • Articles covering all major arbitration rules and national jurisdictions written by respected international practitioners and scholars
      • Cutting edge notes covering recent developments and ongoing debates in the field
      • Book reviews of the latest publications in the world of arbitration
      • Over 100 pages of authoritative information per issue, maintaining an appropriate balance between controversial subjects for debate and topics geared toward practical use

      The journal meets the needs of lawyers and others engaged in the development and application of international arbitration as a means of international commercial dispute resolution.


      If you would like more details about this product, or would like to order a copy online, please click here.




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      Arbitration Advocacy in Changing Times

      Published: October 2011


      Advocacy in international arbitration is the focus of this collection of articles emanating from the twentieth Congress of the International Council for Commercial Arbitration (ICCA) held in Rio de Janeiro in 2010.

      The topics addressed by renowned arbitration practitioners and scholars in Arbitration Advocacy in Changing Times include:

      • Effective advocacy in arbitration
      • The advocate's role at different stages of arbitration proceedings
      • The role of experts
      • Arbitration advocacy and Constitutional law
      • Advocacy and ethics in international arbitration

      The volume also contains a new approach to expert evidence – the Protocol on Expert Teaming – and closes with a proposal for an International Code of Ethics for Lawyers Practicing Before International Arbitral Tribunals.


      If you would like more details about this product, or would like to order a copy online, please click here.




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      Arbitrating Under the 2012 ICC Rules: An Introductory User's Guide

      Published: May 2012


      Arbitrating Under the 2012 ICC Rules: An Introductory User's Guide is structured so as to follow the sequence of events that would typically take place in the resolution of a dispute by arbitration.

      Following a discussion of preliminary matters, the authors go on to describe the process leading from negotiation to arbitration, the initial decisions that may be taken by the ICC International Court of Arbitration, and the different steps in the proceedings before the arbitral tribunal. The book concludes with a discussion of the award and its enforcement.

      Focusing on the 2012 ICC Rules – which apply to all ICC arbitrations commenced on or after 1 January 2012 unless the parties have agreed that an earlier version should apply – this book serves the needs of the following parties:

      • Those who want a full introduction to the topic of ICC arbitration
      • Those who already have a good understanding of how ICC arbitration worked under the old 1998 ICC Rules but are looking for an update on the new 2012 ICC Rules
      • Those who need to take a decision on whether to opt for ICC arbitration
      • Those who have opted for ICC arbitration and need to draft an ICC arbitration clause
      • Those who are actually faced with the prospect of an ICC arbitration

      Extensive references to relevant books, articles, websites and other resources as well as a comprehensive glossary further enhance the book's practical value.

      If you would like more details about this product, or would like to order a copy online, please click here.




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      Arbitrability: International and Comparative Perspectives

      Published: March 2009


      It often seems today that no dispute is barred from resolution by arbitration. Even the fundamental question of whether a dispute falls under the exclusive jurisdiction of a judicial body may itself be arbitrable. Arbitrability is thus an elusive concept; yet a systematic study of it, as this book shows, yields innumerable guidelines and insights that are of substantial value to arbitral practice.

      Although Arbitrability: International and Comparative Perspectives takes the form of a collection of essays, it is designed as a comprehensive commentary on practical issues that emerge from the idea of arbitrability. Fifteen leading academics and practitioners from Europe and the United States each explore different facets of arbitrability always with a perspective open to international developments and comparative evaluation of standards.

      The presentation falls into two parts: in the first the focus is on the general features of arbitrability, its rationale and the laws applicable to it. In the second, arbitrability is specifically examined in the context of administrative, criminal, corporate, IP, financial, commercial, and criminal law.

      This book has its origins in an International Conference on Arbitrability held at Athens in September 2005. Seven papers presented there are here reviewed and updated, and nine others are added.

      The subject of the book – arbitrability – is one that is much talked about, but seldom if ever given the in-depth treatment presented here. Arbitrators and other practitioners in the field will welcome the way the analysis moves logically from theory to practice regarding every issue, and academics will recognize a definitive treatment of arbitrability as understood and applied in the settlement of disputes today.


      If you would like more details about this product, or would like to order a copy online, please click here.




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      Antitrust Law: An Analysis of Antitrust Principles and Their Application

      The authority of Antitrust Law is second to none. It has been cited more than 50 times by both the Supreme Court and FTC and more than 1,000 times by the federal courts. Most recently it was cited by the Supreme Court in Pacific Bell v LinkLine Communications.

      No other source gives you all the law to avoid antitrust liability as you plan marketing strategies, develop pricing policies, structure mergers and prove - or defend against - antitrust injury, monopolization, conspiracy and other allegations. It includes real-world examples and in-depth examination of thousands of cases.

      In 2008, the USDOJ Antitrust Division presented Hovenkamp with the prestigious John Sherman Award. This annual award is given for outstanding contributions to the field of antitrust law, the protection of American consumers and the preservation of economic liberty.

      The latest release includes Volumes 3, 3A and 3B of the Third Edition, which have been revised and greatly expanded.

      Table of Contents:

      • Chapter 1: Objectives of the Antitrust Laws
      • Chapter 2: Domain of the Antitrust Laws: Jurisdiction, Immunities, and Exclusion from Coverage
      • Chapter 3: The System of Remedies: Basic Issues
      • Chapter 4: The Economic Basis for Antitrust Policy
      • Chapter 5: Market Power and Market Definition
      • Chapter 6: Monopolization
      • Chapter 7: Monopolization: Particular Exclusionary Practices
      • Chapter 8: Power and the Power-Conduct Relationship in Monopolization and Attempt
      • Chapter 9: Mergers: Generally and Horizontal
      • Chapter 10: Vertical Mergers
      • Chapter 11: Conglomerate Mergers
      • Chapter 12: Partial Acquisitions and Post-Acquisition Evidence
      • Chapter 13: Interlocking Directors
      • Chapter 14: Conspiracy, Horizontal and Vertical
      • Chapter 15: "Rule of Reason" and "Per Se Rule" - General Issues
      • Chapter 16: Vertical Distribution Restraints Limiting Intrabrand Competition
      • Chapter 17: Tying Arrangements
      • Chapter 18: Exclusive Dealing and Related Practices
      • Chapter 19: Horizontal Agreements: An Introduction
      • Chapter 20: Horizontal Agreements Limiting Participants' Output
      • Chapter 21: Horizontal Agreements Facilitating Development, Production, or Distribution
      • Chapter 22: Horizontal Agreements Excluding Rivals
      • Chapter 23: The Robinson-Patman Act
      • Chapter 24: State Antitrust Law: A Brief Introduction
      • Complete Table of Contents
      • Chapter Table of Cases
      • Index

       

      If you would like more details about this product, or would like to order a copy online, please click here.




      i

      Alternative Dispute Resolution Practice Manual

      The Alternative Dispute Resolution Practice Manual has been carefully compiled to give you everything you need to speed up the resolution of disputes in the following practice areas:

      • Commercial Law
      • Insurance Law
      • Environmental Law
      • Family Law
      • School Mediation
      • Employment and Labour Law
      • Landlord and Tenant Law

      Key topics include:

      • Dispute Resolution Spectrum
      • Arbitration
      • Mediation
      • Mini-trials
      • Negotiation
      • Liability of ADR Neutrals
      • Court-annexed ADR
      • Preparing for and Attending Mediation
      • ADR in the Workplace

      The manual also provides checklists, legislation, rules of various arbitration and mediation organizations, selected international material, a directory of dispute resolution centers and services, as well as sample agreements, clauses and practical “how to” advice. Included with your subscription is the quarterly newsletter, ADR Forum.

      Number of Volumes: 2


      If you would like more details about this product, or would like to order a copy online, please click here.




      i

      Almanac of Business & Industrial Financial Ratios (2015) (U.S.)

      Philip Wilson

      The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries.

      Data for each industry is divided into 13 categories based on company size, so you'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you important average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more.

      The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin.

      It comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

      The book is organized by the following major industry sectors, which in turn cover 199 industries, including:

      • Agriculture, forestry, fishing, and hunting
      • Mining
      • Utilities
      • Construction
      • Manufacturing
      • Wholesale trade
      • Retail trade
      • Transportation and warehousing
      • Information
      • Finance and insurance
      • Real estate and rental leasing
      • Professional, scientific and technical services
      • Management of companies (holding companies)
      • Administrative and support and waste management and remediation services
      • Health care and social assistance
      • Arts, entertainment and recreation
      • Accommodation and food services
      • Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and religious, grant-making, civic, and professional organizations)

      8 ½" x 11"   824 pages

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