ac Sponsored content: Packing the right molecules for the great outdoors By feedproxy.google.com Published On :: 30 Jul 2018 14:24:45 +0000 Cutting-edge chemistry makes recreation in the wild more enjoyable—and more comfortable. Full Article
ac Nitrous oxide from Tibetan permafrost packs global warming punch By feedproxy.google.com Published On :: 31 Jul 2018 15:24:28 +0000 Scientists estimate that thawing ground could be a major source of the greenhouse gas Full Article
ac DuPont to pay $3.1 million penalty for Texas accident By feedproxy.google.com Published On :: 31 Jul 2018 15:33:17 +0000 Methyl mercaptan release killed four workers at La Porte site in 2014 Full Article
ac Technique tracks carbon as soil microbes munch plastic By feedproxy.google.com Published On :: 31 Jul 2018 16:09:50 +0000 Isotope labeling and spectroscopy allow scientists to watch how soil microbes break down a mulch product used in agriculture Full Article
ac CSB issues video, factual update of Husky Superior refinery explosion By feedproxy.google.com Published On :: 03 Aug 2018 01:13:49 +0000 Full Article
ac Nitrous oxide from Tibetan permafrost packs global warming punch By feedproxy.google.com Published On :: 03 Aug 2018 11:20:25 +0000 Scientists estimate that thawing ground could be a major source of the greenhouse gas Full Article
ac Technique tracks carbon as soil microbes munch plastic By feedproxy.google.com Published On :: 03 Aug 2018 11:20:34 +0000 Isotope labeling and spectroscopy allow scientists to watch how soil microbes break down a mulch product used in agriculture Full Article
ac ExxonMobil starts up cracker in Texas By feedproxy.google.com Published On :: 03 Aug 2018 13:21:19 +0000 Full Article
ac No buyer for succinic acid maker BioAmber By feedproxy.google.com Published On :: 03 Aug 2018 13:21:53 +0000 Full Article
ac BSE, NSE launch rupee-dollar F&O contracts at GIFT city By www.thehindubusinessline.com Published On :: Fri, 08 May 2020 21:42:31 +0530 The BSE and the National Stock Exchange have launched Rupee-Dollar futures and options contracts on their international exchange platforms based at th Full Article Stocks
ac Superluxury manufacturers feel the pinch of slowdown By www.rediff.com Published On :: Tue, 20 Aug 2019 18:58:05 +0530 From auto to watches, the mood is sombre due to the alarming state of the Indian economy and value erosion in stock market capitalisation. Full Article Bentley Motors Darshan Mehta Piaget Jatia IIFL Wealth Management Sharad Kachalia Rolls-Royce Motor Cars Navnit Motors HNWI Satya Bagla Anarock Property Consultants Regalia Luxury Retail Ermenegildo Zegna Anuj Puri Giorgio Armani Vacheron Constantin
ac Honda Jazz, a compact with sedan-like practicality By www.rediff.com Published On :: Wed, 04 Sep 2019 10:53:39 +0530 Although this segment has way too many offerings and the Jazz is one of the most expensive options, people looking for a reliable and spacious hatchback will not be disappointed by this vehicle. Full Article Honda Jazz India
ac Overall, Porsche Cayenne Coupe is a great package By www.rediff.com Published On :: Fri, 08 Nov 2019 10:48:57 +0530 This coupe SUV has all the elements that make a Porsche both aesthetically and dynamically poised. Full Article SUV BMW Porsche Cayenne Coupe
ac Sitharaman back with 'bahi-khata' for her 2nd budget By www.rediff.com Published On :: Sat, 01 Feb 2020 10:43:19 +0530 Last year, Sitharaman had ditched the long-standing tradition of carrying budget documents in a leather briefcase and went swadeshi with a 'bahi-khata'. Full Article Nirmala Sitharaman Ram Nath Kovind IMAGE Bihari Vajpayee Krishnamurthy Subramanian Rashtrapati Bhavan Yashwant Sinha Sitharam ANI
ac Securities Law News Tracker By www.cch.ca Published On :: Fri, 13 Jul 2007 08:57:18 GMT There is no better way to stay on top of key developments in securities law in Canada. When you subscribe to the Securities Law News Tracker, you get notices of all updates via e-mail. Your updates give you instant access to changes that originate from a variety of primary and secondary sources such as: Press releases Cases National Instruments, Policies, and Notices Securities Commission Rules, Policies, and Notices Stock Exchange By-Laws, Rules, and Policies By-Laws and Regulations of the Investment Dealers Association (IDA) By-Laws and Regulations of the Mutual Fund Dealers Association of Canada (MFDA) This current awareness tool also give you a 10-day summary and 60-day archive of past news items, organized federally and provincially, in a searchable format. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac Real Estate Law News Tracker By www.cch.ca Published On :: Fri, 13 Jul 2007 08:59:13 GMT There is no better way to stay on top of key developments in real estate law in Canada. When you subscribe to Real Estate Law News Tracker, you get notices of all updates via e-mail. Your updates give you instant access to changes in the law that originate from a variety of primary and secondary sources such as press releases and cases. This current awareness tool also gives you a 10-day summary and 60-day archive of past news items, organized federally and provincially, in a searchable format. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac ProSystem fx Practice Management By www.cch.ca Published On :: Fri, 23 Jul 2010 14:36:19 GMT ProSystem fx Practice Management puts you in control of your firm with just a few clicks to improve your processes and profitability. You get all the tools you need to manage your firm: firm and employee dashhboard, time and expense entry, billing and invoicing, accounts receivable, project management, contact management, reporting, marketing tools to generate mass emails, labels and letters Three levels of ProSystem fx Practice Management are available: Basic Edition - More features than any comparable tax and accounting billing package. Office Edition - The Microsoft® Sequel Express solution. Enterprise Edition - The optimal Microsoft® Sequel solution. Download the brochure: ProSystem fx Practice Management - Basic ProSystem fx Practice Management - Office/Enterprise If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac Practitioner's Collections By www.cch.ca Published On :: These are special collections for the non-specialist: tax generalists, sole practitioners and in-house financial officers. The key to these collections is flexibility – you are able to build the information bundle that best suits your needs, at a price that best fits your budget. These Collections differ from the CCH Tax Libraries because instead of having Dominion Tax Cases (DTC) from 1920 to present, they have DTC Digests, covering cases from 1972 to the present, with “headnotes” or summaries of each case for those years. Also, some infobases are updated less frequently.If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac Ontario Accident Benefit Case Summaries Newsletter By www.cch.ca Published On :: The Ontario Accident Benefit Case Summaries Newsletter summarizes Ontario accident benefit cases from the Financial Services Commission of Ontario, private arbitration, and the courts. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac Ontario Accident Benefit Case Summaries By www.cch.ca Published On :: Ontario Accident Benefit Case Summaries gives you concise summaries of every relevant decision from the Financial Services Commission of Ontario, private arbitration, and the courts. It includes extensive Finding Lists and a detailed Topical Index so you can locate information quickly. You can also access archived case summaries dating back to 1991 in the Online version of this product. Information is divided under the following headings: Appeals Case Summaries Legislation Expanded Topical Index Case Tables Included with your subscription is a bi-monthly newsletter, Ontario Accident Benefit Case Summaries. About the Author Eric Grossman, BA, LLB, is a founding partner of the Toronto law firm Zarek Taylor Grossman Hanrahan LLP, where he represents insurers in casualty and property disputes. Eric is a founding partner of this firm, which opened in October 1997. Eric was recognized as a Certified Specialist in Civil Litigation by the Law Society of Upper Canada in December of 1999 and has been recognized by Lexpert in the Canadian Legal Lexpert Directory as a repeatedly recommended expert in personal injury law. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac Offerings of Asset-Backed Securities By www.cch.ca Published On :: Offerings of Asset-Backed Securities is an accessible, easy-to-use guide to the new SEC rules and the key issues associated with structuring and executing securitization transactions. It is the only detailed guide on regulation AB and the new securities offering reform rules. Features include: A step-by-step approach to spotting issues and solving problems Practical, transaction-oriented advice from the perspective of experienced practitioners Insights into specific issues that frequently arise in transactions Solutions to common problems Includes issue spotting checklists and other practice aids to ensure that this resource serves as a reliable, quick reference. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac Internet and Wireless Privacy: A Legal Guide to Global Business Practices By www.cch.ca Published On :: IT Lawyer Éloïse Gratton addresses the emerging issues created by the new privacy laws and cutting-edge online and wireless technologies. Help your clients who operate or host websites, are involved in e-commerce or online advertising take advantage of the Internet and mobile technologies while still respecting consumers' privacy. Topics covered Website privacy compliance, online advertising, spam and e-commerce privacy issues the European and North American legal framework mobile services, tracking technology and privacy issues translating the legal framework into best business practices About the Author Éloïse Gratton LL.B., LL.M. is a leading expert in new media and privacy issues and is Counsel to the firm for information technology issues. She is also pursuing a PhD degree at the University of Montreal and Université de Panthéon-Assas (Paris II). She also acts as privacy officer for our Montreal office. She was previously partner at McMillan (Corporate Law group) which she joined in 2002. Prior to joining the firm, she acted as Director of Corporate & Legal Affairs for a wireless technology company. Publication Year: 2003If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac Federal Tax Practice By www.cch.ca Published On :: Wed, 05 Sep 2007 13:57:31 GMT With a practical combination of portability and relevant content, the Federal Tax Practice makes an ideal companion for the tax litigation and tax administration practitioner. It contains all the information you'll need to navigate through tax appeal procedures. And it's portable enough to take along for quick reference in the courtroom or in the boardroom. It features an annotated legislation and other valuable information, including: Tax Court of Canada Act and Rules Relevant portions of income tax and GST legislation Tax Court Practice Notes How to prepare income tax and GST objections Case annotations Taxpayer relief provisions (formerly Fairness Package) Matters under other statutes (EI, CPP, etc.) Forms Flowcharts and checklists Relevant Bulletins and Circulars Traditional 3-ring reference materials can be awkward and impractical. The Federal Tax Practice provides just the right amount of the content without the bulk. With very simple navigation, it's designed to save you time. No more flipping between binders to find out what you're looking for. The content required for preparing for tax audits and assessments, objections and appeals, and dealing with trial issues is all contained in one convenient volume. You won't find anything on the market today that offers the same combination of essential information and portability. For practical guidance and ultimate convenience, it's simply indispensable. Table of Contents (abbreviated) Chapter 1: Canadian Federal Courts General commentary on Canadian court system with respect to tax issues Chapter 2: Flowcharts and Checklists General and Informal Procedure for Income Tax Act appeals General and Informal Procedure for Excise Tax Act appeals Appeals procedure respecting the Employment Insurance Act Appeals procedure respecting the Canada Pension Plan Chapter 3: Annotated Tax Court of Canada Act Chapter 4: Annotated Selected Income Tax Act Provisions Sections 152 through 179.1, 225.1, 225.2 Chapter 5: Annotated TCC Rules: General Procedure Chapter 6: Annotated TCC Rules: Informal Procedure Chapter 7: GST Appeals Chapter 8: Appeals Under Other Statutes Section A: Canada Pension Plan Section B: Employment Insurance Act appeals Section C: Old Age Security Act (OASA) references Section D: War Veterans Allowance Act and Civilian War-related Benefits Act Chapter 9: Appeals to the Federal Court of Appeal and the Supreme Court of Canada AppIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac Family Law News Tracker By www.cch.ca Published On :: Fri, 13 Jul 2007 08:58:55 GMT There is no better way to stay on top of key developments in family law in Canada. When you subscribe to the Family Law News Tracker, you get notices of all updates via e-mail. Your updates give you instant access to changes in the law that originate from a variety of primary and secondary source such as press releases and cases. This current awareness tool also give you a 10-day summary and 60-day archive of past news items, organized federally and provincially, in a searchable format. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac Estate Administration News Tracker By www.cch.ca Published On :: Fri, 13 Jul 2007 08:58:32 GMT There is no better way to stay on top of key developments in estate administration law in Canada. When you subscribe to the Estate Administration News Tracker, you get notices of all updates via e-mail. Your updates give you instant access to changes in the law that originate from a variety of primary and secondary sources such as press releases and cases. This current awareness tool also gives you a 10-day summary and 60-day archive of past news items, organized federally and provincially, in a searchable format. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac Estate Administration in Ontario: A Practical Guide, 2nd Edition By www.cch.ca Published On :: Estate Administration in Ontario: A Practical Guide provides step-by-step instruction on the various estate administration procedures. Contains estate conveyancing, the ramifications of the Family Law Act, income taxation at death, U.S. estate tax, executors' and solicitors' compensation, testamentary capacity/undue influence, and the Substitute Decisions Act. Publication Year: 1999 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac Drafting Wills in Canada: A Lawyer's Practical Guide By www.cch.ca Published On :: Published: September 2012 An essential resource for any lawyer who is asked to draft wills, Drafting Wills in Canada: A Lawyer's Practical Guide covers over a hundred precedents. Authors Mary-Alice Thompson and Robyn Solnik are two of the most respected practitioners in the field. In the book, they demonstrate the most common errors made by solicitors in drafting wills, powers of attorney, and other estate planning documents. The detailed explanations that they provide give readers deep insight into why the errors are wrong and what can be done to correct them. The authors also provide helpful examples of good and bad drafting, along with dozens of practical tips both for drafting and for managing a wills practice. From the general practitioner who does a few wills to the experienced senior lawyer with a significant wills and estates practice, all will be sure to find valuable tips in this practical guide. What's included: Line-by-line analysis of good and bad will drafting Numerous cross-references for you to find answers to your questions quickly A complimentary DVD containing hundreds of precedents If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac Charities, Non-Profits and Philanthropy Under the Income Tax Act, 2006 By www.cch.ca Published On :: Wed, 04 Jul 2007 15:24:38 GMT Written by William I. Innes, LLB, LLM, and Patrick J. Boyle, LLB, Canada's most highly regarded experts on charities and non-profits at Dentons, Charities, Non-Profits and Philanthropy under the Income Tax Act provides a readable, affordable and comprehensive guide to the regulation of charities, non-profits, and philanthropy under the Income Tax Act. This book brings together all the material charities, non-profits, and their advisors need in one manageable, user-friendly volume. Topics covered: What Qualifies as a Charitable Donation? How is a Charitable Organization Defined? Registration of Charities Public Foundations Private Foundations Gift Planning Reporting, Disclosure, and Record Keeping Penalties and Revocation of Registration Appeals Charitable Donations and Expenditures in Foreign Countries Political Activities A must-have reference tool for anyone who: Provides legal or accounting services to charitable or non-profit organizations Provides advice on charitable donations as a vehicle for tax management and estate or tax planning Acts as an administrator of a charity or non-profit organization There is simply no better source for complete and up-to-date tax advice concerning charitable organizations and charitable donations! Be sure about your tax planning strategies. Order Now! If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac CCH Practice (old) By www.cch.ca Published On :: Sat, 01 Oct 2005 00:00:00 GMT CCH Practice is a part of CCH Accountants' Suite. More than just time and billing, it delivers powerful, easy-to-use tools that allow you to effectively manage your firm. Integrated modules – from time entry and billing to Project management, Inquiry, and Reporting – set the standard for meeting the information management needs of today's accounting firms. And with all of the time entry options, your staff can key time from anywhere, anytime. Benefits include: Automatic updates to your project information without opening another application Notifications alert management to critical deadlines and budgets Server updates in "real-time" as time and expenses are entered Remote Update – Enter time remotely and update transactions upon return, or send a file that can be used for updates If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac Canadian Insurance Law Reporter (current) + Ontario Accident Benefit Case Summaries By www.cch.ca Published On :: Provides full text decisions from provincial and federal courts on insurance contracts, including life, health, accident, fire, casualty and automobile. Includes archival cases from 1937 and the following: Insurance Cases (full text) Torts, General (digests) Torts, Motor Vehicles (digests) Quantum of Damages Table Code Citators Case Table Topical Index Your subscription also includes the monthly newsletter, Canadian Insurance Law Reporter. The most current source of Ontario accident benefit cases, this service summarizes every relevant decision from the Financial Services Commission of Ontario, private arbitration, and the courts. Extensive finding lists help you locate information quickly. The service is divided under the following headings: Expanded Topical Index and Case Tables Appeal Summaries 2001 and 2002 Case Summaries Legislation Includes a bi-monthly newsletter, Ontario Accident Benefit Case Summaries, summarizing Ontario accident benefit cases from the Financial Services Commission of Ontario, private arbitration, and the courts. Archived case summaries from 1995-2000 are also available. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac Canadian Insurance Law Reporter (current and archival) + Ontario Accident Benefit Case Summaries By www.cch.ca Published On :: This subscription contains two beneficial resources. The Canadian Insurance Law Reporter (current and archival) provides full text decisions from provincial and federal courts on insurance contracts, including life, health, accident, fire, casualty and automobile. It includes archival cases from 1937 and the following: Insurance Cases (full text) Torts, General (digests) Torts, Motor Vehicles (digests) Quantum of Damages Table Code Citators Case Table Topical Index Your subscription also includes the monthly newsletter, Canadian Insurance Law Reports. The most current source of Ontario accident benefit cases, Ontario Accident Benefit Case Summaries provides every relevant decision from the Financial Services Commission of Ontario, private arbitration, and the courts. Extensive finding lists help you locate information quickly. The service is divided under the following headings: Expanded Topical Index and Case Tables Appeal Summaries 2001 and 2002 Case Summaries Legislation It also includes a bi-monthly newsletter, Ontario Accident Benefit Case Summaries, that summarizes accident benefit cases from the Financial Services Commission of Ontario, private arbitration, and the courts. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac Canadian Health Facilities Law Guide By www.cch.ca Published On :: Many of the laws and regulations governing health care facilities (hospitals, nursing homes, etc.) have been subject to extensive change in recent years. This Canadian Health Facilities Law Guide will keep you up-to-date by giving you the full text of statutes as well as selected regulations that relate to these facilities. To make it easy for you to use, a Topical Index, a Case Table, and Finding Lists are included. It also provides case digests with each release. A variety of commentary topics are also covered, such as: Patients' rights Mental health Consent and negligence Specialty care units Health information Long-term care Canada's health care system Included with your subscription is Health Law Matters, a bi-monthly newsletter that highlights legislative changes and other recent provincial and federal developments. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac Canada Income Tax Guide with Income Tax Act, Regulations and Rulings By www.cch.ca Published On :: A concise guide to the Income Tax Act, plus relevant legislation If your practice calls for the basics, the Canada Income Tax Guide with Income Tax Act, Regulations and Rulings has you covered. In addition to the fundamental Canada Income Tax Guide, it provides you with full text of relevant legislation, regulations, and government publications, all in one bundle. When you’re looking for a concise treatment of Canada’s Income Tax Act, this package provides the right amount of information in the right place, and represents unbeatable tax research value. The comprehensive guide places the emphasis on issues of most concern to practitioners, including retirement saving, pension plans, capital cost allowance, automobile benefits, support payments, small business deduction, SR&ED, and investment tax credits The Internet version is updated semi-monthly. Content includes: Commentary on the Income Tax Act compiled by Wolters Kluwer CCH analyst Robert Spenceley, and tax planning strategies by contributors from Minden Gross LLP. Income Tax Act and Regulations Income Tax Folios, Bulletins, Circulars, and Technical News Department of Finance comfort letters and news releases Canada-US and Canada-UK tax treaties Comprehensive set of charts and tables setting out tax rates, credits, and other useful tax information Former Income Tax Act Federal Budgets Bonus features: Tax Notes monthly newsletter to keep you current on the latest changes affecting federal income tax. News Tracker brings you up-to-the-minute information on the latest tax developments. You choose the topic and how frequently you want to be updated. Activity logs help you keep track of time spent doing research. Free training and technical 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 Canada Income Tax Guide with Income Tax Act, Regulations and Rulings also find these publications instrumental to their praIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac ADR in the Corporate Environment: A Practical Guide for Designing Alternative Dispute Resolution Systems By www.cch.ca Published On :: This book provides corporations with valuable information about the benefits of alternative dispute resolution and how to apply ADR techniques and processes in the business environment. It offers both a theoretical and practical guide to ADR and the process of system design, exploring specific tools to engage in system design analysis and implementation. This text offers a model dispute resolution design system process with step-by-step explanations of disputes, ADR processes and how to implement the various processes within the business structure. Discontinued Publication Year: 1999 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac Canadian Income Tax Act with Regulations, Annotated - Academic 96th Edition By www.cch.ca Published On :: Wed, 25 Aug 2010 15:22:51 GMT Please note that our CCH Canadian Income Tax Act with Regulations, Annotated - Academic 96th Edition is only available to post-secondary students or institutions and can be purchased alone, or as part of a tax bundle for even greater savings. For more information, please follow the links below: Introduction to Federal Income Taxation in Canada, 34th Edition Federal Income Taxation: Fundamentals, 6th Edition The 96th edition of the Canadian Income Tax Act with Regulations, Annotated - Academic is filled with accurate, up-to-date content and highlights proposed legislative changes that make it indispensable for tax professionals. The 96th edition continues the CCH practice of providing valuable cross-references and editorial notes from leading tax experts to assist you with Canada's complex tax laws. The various types of related information are clearly identified, making it easy to find the answers you need to make smart decisions quickly. The Canadian Income Tax Act with Regulations, Annotated - Academic 96th Edition 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 2013 Legislation from Bill C-60, Economic Action Plan 2013 Act, No. 1, implementing certain 2013 Budget proposals Legislation from Bill C-48, Technical Tax Amendments Act, 2012, enacting several past years of numerous technical amendments throughout the Act and Regulations Additional 2013 Budget proposals not yet enacted and other draft legislation proposals released up to July 12, 2013 Selected Department of Finance comfort letters, news releases, and remission orders Canada-U.S. and Canada-U.K. Tax Conventions Interpretation Act and The Income Tax Conventions Interpretation Act Other features in the Canadian Income Tax Act with Regulations, Annotated - Academic 96th Edition make it easier and faster to use: New and updated editorial notes with explanations, tips and traps Cross-references to additional sources of information, including: Related sections of the Act and Regulations Income Tax Folios, Bulletins, Circulars and Technical News CRA forms and guides CCH newsletter articles Canadian Tax Foundation articles KeyIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac CCH Accountants' Suite Guidebook French By www.cch.ca Published On :: Fri, 18 Jul 2008 11:27:51 GMT CCH Accountants' Suite Guidebook provides a French description of each product within the CCH Accountants' Suite. For more information, call 1-800-268-4522.If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac CCH Accountants' Suite Guidebook English By www.cch.ca Published On :: Fri, 18 Jul 2008 11:27:51 GMT CCH Accountants' Suite Guidebook provides an English description of each product within the CCH Accountants' Suite. For more information, call 1-800-268-4522. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac CCH Accountants Suite By www.cch.ca Published On :: CCH Accountants' Suite: The more applications you add, the more you profit from high-value client services and improved workflow integration. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac Canada - U.S. Tax Treaty: A Practical Interpretation By www.cch.ca Published On :: Thu, 22 Jan 2009 09:43:27 GMT The Fifth Protocol to the Canada - U.S. Income Tax Treaty has introduced a myriad of changes relating to the rights of both countries to tax income earned by their respective residents. Canada - U.S. Tax Treaty: A Practical Interpretation is an invaluable resource designed to assist practitioners with clients involved in cross-border business activities deal with the complexity and uncertainty of these changes. CCH Canadian’s Canada - U.S. Tax Treaty: A Practical Interpretation contains the full text of the Canada - U.S. Tax Convention, as amended by the First through Fifth Protocols, with commentary by Dentons following each Article of the Treaty. The commentary provides a detailed analysis of the Fifth Protocol, including: Changes to the “tie-breaker” rule for determining the residence of a corporation that qualifies as a resident of both Contracting States Entitlement to Treaty benefits for “fiscally transparent entities” New permanent establishment rules Elimination of withholding tax on certain interest payments Taxation of a non-resident’s emigrant gains Taxation of “income from employment” earned by non-residents Taxation of stock options received by individuals employed in both Canada and the United States Introduction of a reciprocal limitation of benefits provision The Technical Explanations of the Treaty and the Third, Fourth, and Fifth Protocols, as provided by the U.S. Treasury Department, are reproduced, along with a report on the Fifth Protocol by the Joint Committee on Taxation for the U.S. Senate. Other useful resources contained in this edition include: Annotations of related Dominion Tax Cases Memorandum of Understanding between the Competent Authorities of Canada and the United States Regarding the Mutual Agreement Procedure Agreement between the Government of Canada and the Government of the United States of America with Respect to Social Security Income Tax Conventions Interpretation Act Rates of Withholding Tax under Income Tax Agreements Signed by Canada If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac Practical Guide to Partnerships and LLCs (5th Edition) – U.S. By www.cch.ca Published On :: Wed, 22 Jun 2011 10:34:18 GMT Available: July 2011 Authors: Robert Ricketts and Larry Tunnell Discusses the complex issues involving partnership taxation with utmost clarity. It uses hundreds of illustrative examples, practice observations, helpful charts and insightful explanations to make even the most difficult concepts understandable. The book reflects the authors' penchant for communicating the pertinent facts in very direct language and creating a context for understanding the multifaceted issues and applying them to practice. This new edition fully reflects all the latest developments in this complex area. These include changes affecting: partnership basis adjustments transfers to partnerships of property with built-in losses sale of an interest in a partnership with built-in loss property disproportionate distributions from partnerships with built-in loss property exp ensing and amortization of partnership organizational expenses partnership treatment of the deduction for domestic production activities recognition of cancellation-of-indebtedness income, and more In six parts, Practical Guide to Partnerships and LLCs covers the critical aspects of this complicated area, with individual parts focusing on partnership characteristics, funding, taxation of operations, partner's share of partnership debt, disposition of partnership interest, and distributions. From choice-of-entity considerations to sales and liquidations, the entire breadth of partnership and LLC taxation is covered. Special attention is given throughout to the complex inter-workings of rules that bind, tax and control these entity operations. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac Taxation of Individual Retirement Accounts, 2012 By www.cch.ca Published On :: Wed, 22 Jun 2011 15:19:39 GMT Available: April 2012 Comprehensively analyzes all the tax laws applicable to individual retirement accounts. The first part of the book discusses the 15 different types of IRAs, including the four most recent types authorized by the tax laws: the Roth IRA, the education IRA, the SIMPLE IRA, and the deemed IRA. The second part discusses the various areas of tax law relating to the operation and administration of an IRA. There is a separate chapter on each area of the tax law. The third part of the book deals with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, and estate taxes. It also deals with the tax rules applicable to the different types of the beneficiaries receiving distributions from an IRA, including foreign beneficiaries, charitable beneficiaries, trust beneficiaries, estate beneficiaries, spouse and nonspouse beneficiaries, and individual and non-individual beneficiaries. Related books: Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012 Estate Planning (2013 Edition) (U.S.) U.S. Master Estate and Gift Tax Guide (2013) Estate and Retirement Planning Answer Book, 2012 Ed. U.S. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac Tax Legislation 2009: Highlights of the American Recovery and Reinvestment Act of 2009 By www.cch.ca Published On :: Mon, 13 Apr 2009 15:36:31 GMT CCH's Highlights of the American Recovery and Reinvestment Act of 2009 is a convenient vehicle for alerting clients to the new tax provisions provided under this economic stimulus bill. For individuals, this legislation includes a Making Work Pay Credit based on earned income, with a $250 economic stimulus payment to Social Security recipients and disabled veterans; an AMT patch for 2009; extension of the first-time homebuyer credit to September 1, 2009, with the repayment obligation eliminated for 2009 purchases; a $3,000 floor on the refundable Child Tax Credit; a $2,500 American Opportunity Tax Credit that is 40 percent refundable; suspension of income tax on up to $2,400 of unemployment benefits for 2009; expansion of eligible expenses for 529 plans to include computers and related technology; an above-the-line deduction for taxes related to the purchase of a new automobile; an increase in the credit for nonbusiness energy property from $500 to $1,500 and a modification of standards; removal of the dollar limits on the credit for residential energy efficient property for fuel cell property; an increase in the credit for alternative fuel vehicle refueling property; and a general re-write of the plug-in electric drive motor vehicle credit, including elimination of dollar caps, a new credit for two or three wheel and low-speed plug-in vehicles, and allowing a credit for conversion kits. On the business side, provisions include extending bonus depreciation and increased 179 expensing through 2009; up to five-year carryback of net operating losses; expansion of the Work Opportunity Tax Credit to cover unemployed veterans and disconnected youth; deferral of cancellation of indebtedness income; an increased exclusion amount for commuter transit benefits and transit passes; an increase in the capital gain exclusion percentage for qualified small business stock; and reduction to seven years for the S Corporation built-in gain holding period. The legislation also includes a number of new or enhanced bond provisions aimed at economic recovery and alternative energy. CCH's Highlights booklet is ideal for informing clients, prospects and staff about the key new tax changes and prompting them to turn to their tax and financial advisers for help. It's authoritative, yet practical and easy-to-understand. Affordable quantity discounts and the option of printing firm name and logo on the cover make the CCH Highlights booklet a great tool for firms to grow their businesses. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac Tax Legislation 2009: American Recovery and Reinvestment Act of 2009 By www.cch.ca Published On :: Tue, 17 Mar 2009 14:56:00 GMT CCH's American Recovery and Reinvestment Act of 2009 -- Law, Explanation and Analysis provides thorough and complete text of added, amended, or repealed Code sections with controlling committee reports and CCH's explanation and analysis of tax provisions contained in the legislation. CCH editorial staff, along with leading practitioners, provide clear and practical guidance of the impact of the law's changes, including how various taxpayer groups and situations are affected. The law is arranged in Code section sequence with italicized type used for all new language that amends previous Code sections. CCH also provides several special tables and lists to facilitate quick and thorough understanding of the new law and how it affects taxpayers. Features include an effective dates table organized by Code section, a listing by Code section of the Act sections affecting it, and a listing by Act section of the Code sections affected. CCH's American Recovery and Reinvestment Act of 2009 -- Law, Explanation and Analysis is THE resource that tax professionals, businesses, government staff and students alike need to get all the details of and help on new tax legislation changes. CCH provides the critical, late-breaking explanation and analysis to help readers make sense of complex legislative change so they can plan, respond and advise with confidence. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009 CPE Course By www.cch.ca Published On :: Tue, 17 Mar 2009 15:00:41 GMT In Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009 CPE Course, noted tax experts Sidney Kess, J.D., CPA, and Barbara Weltman, J.D., take a straightforward and practical look at 2009 tax legislation and related developments. This text-based Course offers tax professionals helpful guidance on the new law, including planning opportunities, pitfalls to beware of, and ways practitioners can capitalize on the law with their clients. Helpful Practice Development Tips, Planning Pointers and Observations designed to assist users in understanding and applying the new law are peppered throughout. The Course comes complete with learning objectives, study problems and a final exam for use in earning valuable continuing education credits. The course will be divided into six chapters: Changes for Individuals Housing Education and Health Retirement Savings Changes for Business Miscellaneous Changes If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009 By www.cch.ca Published On :: Wed, 29 Apr 2009 14:16:49 GMT In Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009 CPE Course, noted tax experts Sidney Kess, J.D., CPA, and Barbara Weltman, J.D., take a straightforward and practical look at 2009 tax legislation. This text-based Course offers tax professionals helpful guidance on the new law, including planning opportunities, pitfalls to beware of, and ways practitioners can capitalize on the law with their clients. Helpful Practice Development Tips, Planning Pointers and Observations designed to assist users in understanding and applying the new law are peppered throughout. The Course comes complete with learning objectives, study problems and a final exam for use in earning valuable continuing education credits. The course will be divided into six chapters: Changes for Individuals Housing Education and Health Retirement Savings Changes for Business Miscellaneous Changes If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac Forensic and Investigative Accounting (4th Edition By www.cch.ca Published On :: Fri, 16 Nov 2007 10:22:00 GMT CCH's Forensic and Investigative Accounting (4th Edition) is a complete and readily teachable text on today's most timely accounting topics. Forensic accounting is a growing area of practice in which the knowledge, skills and abilities of advanced accounting are combined with investigative expertise and applied to legal problems. Written by three top accounting and forensic teachers, Forensic and Investigative Accounting covers all the important underpinnings, as well as the substance of forensic accounting. It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas. Forensic and Investigative Accounting explains and demonstrates how an effective forensic accountant needs a solid understanding of accounting, investigative auditing techniques, criminology, and courtroom procedures, as well as excellent communications skills, both written and oral. In today's litigious and highly regulated climate, all accountants--external, internal, forensic consultants, and corporate accountants--must possess this knowledge base and develop these techniques. This intriguing text provides unparalleled guidance to help develop the mindset and the skill set to meet the evolving challenges facing accountants today. The 4th Edition includes new fraud schemes, numerous new eyewitness and spotlight stories, and new forensic techniques and tools, such as timeline analysis, link analysis, invigilation, genograms, proof of cash, entity charts, and full-and-false inclusion tests. This edition brings the reader up to date with the latest cybercrime activity and cases, and it documents the latest corruption schemes and explains how to find and prevent them. Learning Aids: Pedagogical aids built into the text include chapter objectives and numerous illustrative examples, figures, tables and special informational sidebars to engage students throughout and keep the presentation lively. Each chapter includes problems to test a student's understanding of the material presented. A special Instructor's Guide that includes chapter problems and solutions along with a testbank with solutions is available to adopting instructors. CCH® Study MATE is an online learning center for college students. The Study MATE Forensic Topics Library was created to supplement this textbook by providing an easy online tutor to help students with difficult concepts and test them on their knowledge. CCH textbook adopters and their students have free access to the Forensic Topics library for a full year! To view the courses available, visit www.cchstudymate.com. Enrollment instructions are provided with each textbook. Table of Contents PART ONE: THE FIELD AND PRACTICE OF FORENSIC If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac Manual of Accounting PWC – IFRS 2011 (3 books By www.cch.ca Published On :: Thu, 15 Oct 2009 15:48:48 GMT PricewaterhouseCoopers' Manual of Accounting – IFRS 2011 provides practical guidance on the IFRSs issued by the International Accounting Standards Board (IASB). The Manual contains: Straight forward explanations on how to prepare financial statements in accordance with IFRS Insights based on PwC's IFRS experience around the world, with input from over 100 members of the Global Accounting Consulting Services authoring team Updated practical worked examples and extracts from company reports as well as model IFRS financial statements, which help to illustrate the explanations. Key updates include: Guidance on new standards and IFRICs issued since September 2009 including: Amendment to IFRS 1 on IFRS 7 exemption 2010 Annual improvements Amendment to IFRIC 14, 'Pre-payments of a minimum funding requirement Updated references to IAS 27 and IFRS 3 A new chapter on related party disclosures under IAS 24 (revised) Latest PwC views and interpretations The 2011 set includes: Manual of accounting - IFRS 2011 Full Article
ac International Financial/Accounting Reporting Standards Guide 2011 By www.cch.ca Published On :: Fri, 14 Nov 2008 12:14:19 GMT Understanding reporting standards issued by the IASB is essential for those who prepare and/or interpret financial statements and are required to comply with the increasingly complex set of international accounting and financial reporting standards. The International Accounting/Financial Reporting Standards Guide is your survival handbook in today's global economy. It keeps you up-to-date on the latest general and industry-specific international reporting standards and the proposed changes on your immediate horizon that will most likely alter the way in which you must account for and disclose information. The International Accounting/Financial Reporting Standards Guide organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed. Material in the International Accounting/Financial Reporting Standards Guide can be easily located several ways: the Cross-Reference shows the chapter in which a particular pronouncement is discussed; the Table of Contents directs you to a specific topic area; and the Index provides a quick page reference. The 2011 International Accounting/Financial Reporting Standards Guide includes the following topics: Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC) Part II: General Standards Accounting Policies, Changes in Accounting Estimates, and Errors Borrowing Costs Business Combinations Cash Flow Statement Changing Prices and Hyperinflationary Economies Consolidated Financial Statements Construction Contracts Earnings Per Share Employee Benefits The Equity Method Events After the Balance Sheet Date Financial Instruments Foreign Currency Translation Government Grants and Government Assistance Impairment of Assets Income Taxes Intangible Assets Interim Financial Reporting Inventories Investment Property Leases Non-Current Assets Held for Sale and Discontinued Operations Property, Plant, and Equipment Provisions, Contingent Liabilities, and Contingent Assets Related-Party Disclosures Revenue Segment Reporting Share-Based Payment PartIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ac Accounting Research Manager - ARM By www.cch.ca Published On :: Fri, 09 May 2008 14:22:06 GMT Accounting Research Manager is a comprehensive financial reporting knowledge base that provides materials designed to help solve your most pressing issues. Updated daily, it is the most timely, complete, interpretive, and objective resource for your financial reporting needs. Discover how it can answer your specific issues through our various modules and access IASB (including IFRS), FASB, AICPA, SEC, EITF, PCAOB, IIA, COSO, GASB, GAO, and OMB content in one searchable database. Accounting Research Manager provides one-stop access to U.S. and international authoritative and proposal stage literature with direct links to CCH interpretations and guidance. Other research tools simply summarize the authoritative literature, leaving you the time-consuming task of deciphering often-complex information. It provides the explanations that give you the clearest possible picture, and interpretive guidance written by experts in the field helps you understand and comply with rapidly changing accounting, auditing, governmental, and SEC standards. Benefits include: Reduce the amount of time you spend conducting accounting and auditing research while enhancing the quality of your results Find insightful interpretations on U.S. GAAP, GAAS and SEC rules Keep up-to-date on current accounting, SEC, auditing, and government projects that may affect your company. Subscribers receive an e-mail newsletter highlighting the key developments of the week. It provides links to IASB (including IFRS), FASB, AICPA, SEC, EITF, PCAOB, IIA, COSO, GASB, GAO, and OMB authoritative and proposal-stage literature, plus insightful guidance from financial reporting experts Modules Available Register here for a free trial of all modules for 14 days. Audit Public – Accounting, auditing, and SEC literature and guidance Standard – Accounting and SEC literature and guidance Audit Private – Accounting and audit literature and guidance Accounting Only – Accounting only literature and guidance Full Article
