Un diseño con manganeso e hidrógeno presume de alta capacidad, larga duración y promete un coste bajo.

La polimerización frontal, una nueva estrategia sintética, disminuye el coste energético

El profesor de Química y bloguero de Compound Interest Andy Brunning explica los parecidos y las diferencias entre ambos productos de baño.

Apple backs new process that promises oxygen as by-product instead

El triclorofluorometano probablemente se origine en fábricas del este de Asia

Electrochemical system runs 15 times as long as best previous design

Las marcas como Juul liberan una forma de nicotina menos agresiva al inhalarse que la nicotina en forma básica.

Ed Breen wants to avoid the uncertainty and expense of “moonshot” projects

El rover Curiosity proporciona datos sobre las misteriosas plumas de metano del planeta rojo

Ed Breen wants to avoid the uncertainty and expense of moonshot projects

Simple pieces of equipment decrease the danger of moving small volumes of chemicals prone to igniting

Las piezas reducen de forma sencilla el peligro al transferir pequeños volúmenes de productos químicos inflamables

Simple pieces of equipment decrease the danger of moving small volumes of chemicals prone to igniting

Un estudio muestra cómo bloquear una enzima podría hacer más efectivos los tratamientos de un importante tipo de cánceres

Production at Coca-Cola is interrupted as hot weather drives surge in demand

Una estructura sintética podría reemplazar algún día las partes dañadas por enfermedad.

Multiple sources, including journal articles and chemical catalogs, get the borate bonding and reactivity wrong

Policy leader talks about publishing, the scientific enterprise, and how chemistry fits into it all

Un estudio presenta una gran familia de materiales orgánico-inorgánicos que podrían tener aplicaciones baratas y ligeras en electrónica

Un estudio hace que los científicos se replanteen cómo se desarrollan las infecciones bacterianas

Chemical profits continue to rise as the global economy booms

The BSE and the National Stock Exchange have launched Rupee-Dollar futures and options contracts on their international exchange platforms based at th

Reliance SecuritiesAPL Apollo Tubes (Buy)CMP: ₹1,213.45Target: ₹1,520Key triggers: a) Investment to the tune of ₹102-lakh croreRs102 trillion in the i

Sitharaman is presenting the full Budget for 2019-20. She is carrying the Budget documents in a red silk bag with national emblem.

Can the newly-minted Jal Shakti ministry bring water to some 19 crore Indian households that have never had taps or heard the sound of flowing water, wonders Vinayak Chatterjee.

Natural farming, termed Zero Budget Natural Farming in India, has been adopted by upwards of 972 villages.Will all of India's 650,000 villages take to it?Will all of India's 650,000 villages take to it?Sanjeeb Mukherjee examines the pros and cons.

The Volkswagen Vento is a great car when we look at its styling, build quality, driving feel and dynamics.

There's hardly anything that can go wrong with this vehicle since it offers everything that a buyer in this segment would ever want.

Apps are improving the earnings of thousands of truckers by using data science and a host of technologies such as telematics, artificial intelligence, machine learning and Internet of Things. Peerzada Abrar reports.

Indian coffee shops market over the next four-five years will grow between 6 and 18 per cent CAGR, all due to the growing coffee culture among the youth, increasing urbanisation, rising disposable income levels and changing eating and drinking preferences, says Atanu Biswas.

Both US and Indian firms have risen to the challenge, recognising the huge market potential for companies with the capacity to think outside the box, says Nisha Biswal.

The difference is small but significant.Apple is disrupting the market by cutting price but it is not abandoning its premium positioning altogether, says Kanika Datta.

Spend a weekend with the BMW 330i M Sport and it becomes apparent that plenty of fresh elements have been injected into the new 3 Series, says Pavan Lall.

Powered by solar panels and equipped with the latest technologies, the system remained up even when strong winds crippled mobile services and felled electric poles, writes Jayajit Dash.

Last year, Sitharaman had ditched the long-standing tradition of carrying budget documents in a leather briefcase and went swadeshi with a 'bahi-khata'.

This first-of-its-kind-in-India centre is fully funded by Reliance Foundation and includes a negative pressure room that helps in preventing cross-contamination and helps control infection. All beds are equipped with the required infrastructure, biomedical equipment such as ventilators, pacemakers, dialysis machines, and patient monitoring devices.

This edition of Wainberg's Society Meetings Including Rules of Order is an updated version of the very popular first edition that was published in 1992. Easy reading and authoritative discussion of many of the issues that would arise at, before, or during, the holding of meetings of directors or members of societies make this book an indispensable reference guide for members of various charities and other non-share capital corporations.

Editors

Hartley R. Nathan, Q.C.
J. Glyde Hone, LL.B., LL.M.

Publication Year: 2001

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Published: December 2011

The Executor's Handbook, 4th Edition is a comprehensive and practical resource designed to assist the administrator or executor of an estate in the administration process. Regardless of the province or territory you reside in, it provides you with the appropriate information and resources you will need to administer either a simple or complex estate.

This latest edition updates the existing content, and will also expand the commentary and legislative references to include valuable new estate administration information.

Specific attention has been given to the law as it applies in the province in Quebec, and the commentary has been expanded to reflect the difference in Quebec compared to the other provinces and territories.

Topics covered:

• Considerations regarding digital assets and online activity of deceased 
• Treatment of new registered plans (tax-free savings accounts and registered disability savings plans) at death
• Updated information on finding suspected or lost life insurance policies
• Updated information regarding income tax filings and considerations
• Updated probate tax information

About the Author
Leanne D. Kaufman is Vice-President of the Professional Practice Group at RBC Wealth Management, Estate and Trust Services. She oversees a team that provides ongoing legal, tax and technical guidance, advice and training to a national group of trust professionals, and senior management. Ms. Kaufman also has experience as an associate lawyer practicing commercial litigation.

Contributors
Anne Chaurette
K. Thomas Grozinger
Shamim Panchbhay

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Canada's weekly bulletin for tax specialists

Also known as the “Green Sheets,” Tax Topics is the longest running, most recognized and most trusted publication on federal income tax in Canada.

For more than 50 years, tax specialists across Canada have counted on Tax Topics as the quickest and most convenient way to stay current on important tax issues.

Articles are written by leading tax practitioners chosen for their expertise, with commentary that zeroes in on the most significant court decisions and tells you how they will affect your practice. Content includes:

• Articles on relevant and timely topics chosen specifically to benefit the tax specialist, including:
  • Federal and provincial budgets
  • Recent cases
  • Amended regulations
  • Federal court rules
• Candid analysis from leading experts to ensure that you’re always aware of the factors driving change in the industry
• Time-saving text links to applicable CCH subscriptions

Bonus features:

• Monthly in-depth feature articles by tax experts at Dentons Canada (formally Fraser Milner Casgrain LLP) with invaluable insight into the key issues of the day
• Notification of legislative and administrative changes and revisions
• Information circulars
• Case digests

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

• Canadian Tax Reporter
• Window on Canadian Tax

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

 The best-selling Shareholders' Agreements: a Tax and Legal Guide is a practical, easy to read reference guide to the major business, financial, and tax considerations involved when structuring shareholders' agreements. The book has been revised since the last edition to take into account changing tax legislation and updates to common legal precedents such as:

• Enhanced GAAR discussion with comments on recent Superior Court of Canada decision
• Changes relating to non-competition agreements
• New dividend taxation rules
• New issues on share purchase on death
• Increased lifetime SBC capital gains deduction
• Changes relating to non-resident vendors/purchasers

The above changes will impact the typical shareholders' agreement as it would relate to payment of dividends vs. retention of income at the corporate level, structuring buyouts in the most tax effective way and the role of holding companies.

Consequently, the content of the book has been updated in order to meet the needs of professionals such as lawyers, accountants, insurance agents, and financial advisors who are frequently asked to comment on these types of agreements. This is especially important since shareholders' agreements form an integral part of business succession and estate planning, which is an area of projected growth given an aging population.

Additional Content:

Shareholders' Agreements: a Tax and Legal Guide also includes boilerplate samples on the accompanying DVD. Working sample agreements and variable clauses will be included on the DVD for convenient agreement creation.

About the Authors:

Jack Bernstein is a Senior Tax Partner with the law firm of Aird & Berlis LLP and a CCH author. Jack is a leading practitioner in the areas of corporate tax and estate planning. He is a well-known lecturer with several professional associations and has written for a number of trade publications. Jack is the original author of the 1988 work.

Stuart Bollefer is also a Senior Tax Partner and a member of the firm's Tax Group, as well as Chair of the Wealth Management and Succession Planning Team. Stuart has more than 25 years of extensive experience providing domestic and international tax advice with respect to mergers and acquisitions, inbound and outbound investment and business expansion, and estate and wealth preservation planning. Stuart acted as editor in chief and contributor in this edition.

Steven Kelman and Dennis Miller are Partners with Aird & Berlis LLP's Corporate Finance group, practising in the areas of corporate finance, mergers & acquisitions, debt and equity financings, and shareholders' agreements. Steven and Dennis have presented at a numbe

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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.