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.

The German luxury automaker has already seen its online traffic increase 10-fold this year.Though that has not always translated into sales, Mercedes-Benz says it is continuing to build on what it calls its "touch-free" experience to stay plugged into its consumer base.Under the used car business, more than 150 cars were sold online in January and February.

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

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

Butterfly reorganizations are among the most complex subjects in Canadian tax. Be fully versed with the most comprehensive resource available. Now available online, use your subscription to:

• Search research content instantly
• Access your applicable CCH subscriptions; all integrated
• Save research to your electronic client files
• Enjoy access virtually anywhere

This third edition of Understanding Section 55 and Butterfly Reorganizations is an essential reference for tax and legal professionals specializing in mergers and acquisitions. This extensively revised edition is the definitive source for in-depth analysis and authoritative information, including:

• Various technical amendments released over the years that have altered the tax rules governing butterfly reorganizations.  
• Department of Finance comfort letters indicating Finance’s intention to propose additional changes to various aspects of section 55.
• Tax court decisions that have prompted the Canada Revenue Agency to change its interpretation of how section 55 applies in certain circumstances (e.g., in the calculation of safe income) and the meaning of certain terms in the tax law (e.g., "series of transactions", "in contemplation of").
• Current reorganization techniques, practical examples and case studies of butterfly reorganizations within Canada.

Understanding Section 55 and Butterfly Reorganizations, 3rd Edition provides a comprehensive analysis of section 55 in its entirety, including the calculation of safe income. Topics covered include:

• Subsection 55(2): The Basics
• Paragraph 55(3)(A) Exemption
• What Is a Butterfly?
• The Pro Rata Distribution Requirement
• The Butterfly Exemption Denial Rules
• Exceptions to the Butterfly Exemption Denial Rules and Various Interpretive Rules
• Related Issues

Rick McLean, CA, is a partner in the Mergers & Acquisitions Tax Services Group at KPMG LLP and leader of KPMG’s Corporate Reorganizations Tax practice in Toronto.  Rick specializes in and has extensive experience in structuring Canadian and international mergers, acquisitions, divestitures and corporate reorganizations, including public company spin-off transactions. Rick advises both public and private companies on M&A and corporate reorganization tax issues. The book includes contributions from KPMG Tax professionals across Canada who specialize in providing tax advice on complex corporate reorganization and M&A transactions.

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

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

 

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

An accurate and well written guide to estate planning, estate freeze, income splitting and post mortem tax planning.

The successful transfer of a family business from one generation to the next is notoriously difficult. In Tax and Family Business Succession Planning, authors David Louis, Samantha Prasad and new co-author Michael Goldberg, of Minden Gross LLP, provide an in-depth discussion of the myriad aspects of planning a successful transfer of a family business from one generation to the next.

Expert guidance on such complex income tax matters as:

• Implementing, adjusting and – if necessary – undoing an estate freeze
• Reversionary trust rules
• Crystallization of capital gains
• Life insurance
• Stop-loss rules
• Small business deduction
• Attribution rules
• Spin-outs
• Post-mortem issues

Non-tax matters integral to the succession planning process also considered include:

• Trustees’ powers and duties
• Shareholders’ agreements
• Buy-sell agreements
• Family law
• Creditor proofing
• RRSP, RRIF and life insurance designations

Updated and expanded:

The third edition of Tax and Family Business Succession Planning has been updated and expanded to reflect budgetary pronouncements, legislative changes and new case law, including:

• Control premium issues
• Valuation of discretionary trust
• Planning for 21st anniversary of a trust 
• Shareholder agreements relating to buy outs on death
• Association rules and trusts/choice of executor
• New developments in distributions to non-residents
• Estates and acquisition of control rules
• Structures to multiply the capital gains exemption
• Discussion of recent technical interpretations (including APFF and STEP Round Tables) and case law developments

Abbreviated Table of Contents

• Chapter 1 – Introduction to Tax and Family Business Succession
• Chapter 2 – Estate Freezes
• Chapter 3 – Trusts
• Chapter 4 – Capital Gains Exemption & Crystallizat

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 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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Do you need timely, accurate answers to today's tough regulatory questions? You'll find the answers in this completely revised and updated edition of Regulation of Securities: SEC Answer Book. Featuring a practical question and answer format similar to that embraced by the SEC, it answers virtually any question that could arise in day-to-day corporate compliance, and provides convenient access to relevant rules, procedures, case law, and forms. It gives you straightforward answers to relevant, real-world securities law questions.

An extensive array of time-saving tables simplifies your work. Other research tools for streamlining your research include Securities Act registration forms, Exchange Act forms and schedules, and key SEC releases by topic.

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

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.

Bonus Features:
Your purchase includes a FREE eBook!

Webinar - Company Meetings: Preparation, Conduct and Best Practices
Purchasers of the 8th edition will receive unlimited access to the recorded webinar conducted by the author. Click Here to view the agenda.

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The penalty for misinformation can be steep – knowing your rights and responsibilities inside and out is critical! If you are a Chair or Secretary of a meeting, Member of a Board of Directors or the solicitor advising them, Nathan's Company Meetings is a must-have guide to ensure that you effectively manage the many corporate governance issues that can arise at Board and especially Shareholder meetings. 

What's New in the 8th Edition?

• Strategic tips for contentious board and shareholders' meetings
• Relevant updates to the Canada Business Corporations Act (CBCA)
• Expanded commentary
• an updated and easy-to-use Table of Concordance to other provincial Corporations Acts so you can easily compare and contrast jurisdictions

About the Author

Hartley R. Nathan, Q.C. is a senior member of the Corporate/Commercial Group at Minden Gross LLP in Toronto and is designated as a Certified Specialist (Corporate and Commercial Law) by the Law Society of Upper Canada. His practice concentrates on corporate commercial law, with an emphasis on corporate governance matters and corporate meetings.

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

Published December 2011

Implementing Estate Freezes provides expert, yet highly practical guidance on implementing estate freezes. The author, David Louis, C.A., LL.B. of Minden Gross LLP., is one of Canada's most respected tax commentators. It's an essential addition to the library of all estate planners!

Topics covered:

• Transferring Assets
• Internal and Holding Company Freezes
• Corporate Estate Freezes – Technical Issues
• Alternative Methods and Variations
• Capitalization Considerations and Shareholders Provisions for Estate Freezes
• Estate Freeze Work Sheets
• Section 85 Basics
• Valuation Issues
• Use of a Trust to Hold Common Shares
• Checklist for Section 85 Rollovers
• Control of the Corporation
• Paid-up Capital
• Section 86 Freezes
• Section 51 Freezes
• Stock Dividend Freezes
• Personal, Trust, and Corporate Attribution Rules
• Distributions from a Family Trust
• GAAR
• 'Melts', 'Thaws', 'Gels', and 'Refreezes'
• Shareholders' Agreements
• Redemption Rights
• Retraction Rights
• Family Law Issues
• Accounting Considerations

Features include:

• An appendix containing an extensive case study, "Inter Vivos Trusts - Current Tax Issues", that highlights potential complications, not only with regard to income tax, but also with regard to family law, trust law, corporate law, and cross border taxation issues
• Diagrams, charts, checklists, and precedents that will be valued by both novice and seasoned practitioners alike

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

Published: November 2003

Considering going public? Concerned about the risks? Want to know more about the advantages?

The decision to go public is not an easy one. It can be a time-consuming and expensive process and the company becomes subject to a host of ongoing requirements. However, management at most companies who've gone public would say that it was worth the effort and expense.

Getting and Staying Listed: A Primer for Public Company Executives and their Professional Advisors discusses the pros and cons of going public, along with a description of the process. Throughout, extensive footnotes help you locate the rules easily. The chapter breakdown allows you to find the relevant material quickly. Its scope is national, with all applicable securities legislation and rules of the three Canadian marketplaces covered: the Toronto Stock Exchange, the TSX Venture Exchange, and the Canadian Trading and Quotation System.

About the Author
Timothy S. Baikie LL.B., B.C.L., LL.M., is head counsel to the Canadian Trading and Quotation System Inc. (CNQ) and has played an instrumental role in shaping its rules and policies.

 

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When you need a quick answer to a securities question, turn to Fundamentals of Securities Regulation. Loss and Seligman have distilled their authoritative 11-volume treatise, Securities Regulation, into one convenient volume, offering expert analysis of every significant aspect of securities law including:

• Primary liability under 10(b), insider trading
• Sanctions
• Disclosure requirements
• Rules and forms for offerings
• SEC reporting
• Forward-looking statements
• Class action suits
• Bespeaks caution cases
• ADR in securities disputes
• And more

The 5th edition covers recent developments such as the Sarbanes-Oxley Act and impact on federal securities rules and regulations, amendment and interpretation of the SEC's Management Discussion and Analysis, new insider trading rules, recent global research analyst settlements and ensuing SEC, NYSE and NASD rules and more.

To facilitate more detailed analysis, its 14 chapters parallel the organization of the full treatise, and extensive cross-references show you exactly where to turn. Find the answers to your securities law questions quickly with this sensible volume.

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

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

• App

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A cost-effective reference bundle for all your basic tax questions

Federal Master Tax Basics gives you all the core tax information you need from a single online source. A $1,500 value if purchased separately, these resources include the Income Tax Act and common government documents from the CRA, bundled at a special price so every practitioner can stay up-to-date.

With these easy-to-use resources at your fingertips you can get started on any federal tax research question. Materials are linked for quick navigation throughout all your content, which includes:

• Income Tax Act and Regulations, richly annotated
  
  • detailed history notes to track changes to the legislation
  • editorially-created references (related matter) to provide hints on other documents to consult to complete your research
  • full text of proposed amendments – essential for tax planning and compliance
• Access to the full text of all tax treaties, including the Canada-US treaty
• All income tax forms and guides
• Other CRA documents
• Canadian Master Tax Guide commentary – an online version of our trusted reference
  book, updated annually
  
  • covers a wide range of topics including employment income, business and property income, capital gains, inclusions and deductions from income, and much more
  • includes extensive annotations and cross-references
• Best-selling guides Preparing Your Income Tax Returns and Preparing Your Corporate Tax Returns

Bonus features:

• 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.
• Convenient charts and rate tables for quick reference
• 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.

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

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.

Published: December 2012

Winner of the 2013 Walter Owen Book Prize awarded by the Foundation for Legal Research!

Electronic Commerce and Internet Law in Canada, 2nd Edition is a definitive resource on Internet and e-commerce law from Canada’s leading IT law experts, Teresa Scassa and Michael Deturbide.

With a Foreword written by Justice Thomas Cromwell of the Supreme Court of Canada, this latest edition’s extensive coverage addresses the vast changes that have taken place in this dynamic and rapidly evolving field.

Topics covered:

• New Copyright Act amendments
• Trademark issues online
• Online contracting, including browse wrap agreements
• Personal information protection in the private sector
• Software and e-business patents
• Consumer protection online
• Canada’s new anti-spam legislation
• Online Anonymity
• Regulation of online speech
• Online defamation
• Intermediary liability
• Web-based competition
• Internet domain names
• Jurisdictional issues

About the Authors
Teresa Scassa, B.A., LL.B., B.C.L., LL.M., S.J.D. is the Canada Research Chair in Information Law at the University of Ottawa. She is a member of the External Advisory Committee to the Privacy Commissioner of Canada, and sits on the Canadian Government Advisory Panel on Open Government.

Michael Deturbide, B.Sc. (Hons.), B.J., J.D., LL.M. is the Associate Dean and Professor of Law at the Schulich School of Law, Dalhousie University. He is the co-editor-in-chief of the Canadian Journal of Law and Technology, and Associate Director of the Law and Technology Institute at Dalhousie.

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Dominion Tax Cases Consolidated Finding Lists provides fast reference to over 10 000 full-text decisions of the Income Tax Act.

 

This index is only for prior years' bound volumes of Dominion Tax Cases (Archival).

Related Products

• Dominion Tax Cases (Current)
• Dominion Tax Cases Digests
• Dominion Tax Cases – Newsletter

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

This service includes Dominion Tax Cases (Current) and Dominion Tax Cases Consolidated Finding Lists.

Features include:

• Income tax decisions released by the Tax Court of Canada
• Judgments from the Federal and Supreme Courts of Canada and the higher courts of the provinces on questions of federal income taxation
• Headnotes summarizing each decision
• Dominion Tax Cases Consolidated Finding Lists (included electronically) provides fast reference to over 10,000 full-text decisions of the federal Income Tax Act
• Appeals Filed section alerts the tax researcher to appeals still pending and refusals of Leave to Appeal
• Includes Topical Index and Cases Cited

Related Products

• Dominion Tax Cases (Archival)
• Dominion Tax Cases Digests
• Dominion Tax Cases – Newsletter

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

Bonus Feature
Your purchase includes a FREE eBook!

What's an eBook?
An eBook is a digital version of a conventional printed book. Portable and perfect for your office or home, the eBook is easy to access from wherever your business may take you. Adobe Digital Editions is a highly recommended free download eBook program designed to view and keep your eBooks organized and centralized.

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Published: December 2014

Get the most practical and helpful guide for completing and preparing real estate documents in Ontario. Document Registration Guide, 16th Edition has everything you need and is an essential reference for your day-to-day real estate practice.

An indispensable resource for real estate practitioners, this new and updated edition provides you with a concise and convenient overview of real estate law in Ontario, including transfers, charges, discharges, estate conveyancing, powers of attorney, liens, and electronic registration.

What's new:

• Fillable forms: Using these new fillable forms, customers can cut and paste clauses from numerous precedents to create their own printable and saveable PDF documents. Fillable forms include Transfer/Deed of Land; Charge/Mortgage of Land; Discharge of Charge/Mortgage; Document General; and Schedule*
• A section on the benefits associated with multi-party Document Registration Agreements that govern closing procedures in the electronic registration system where registration of documents such as Transfers can occur remotely
• A section on the formation and organization of condominium corporations, including the creation, by-laws and rules, annual meetings, nominations of directors, and procedures for the turnover board
• Updated case annotations for certificates of pending litigation, construction liens, Ontario New Home Warranties, and transfers between affiliated corporations

About the Author
Rose H. McConnell, B.Sc., LL.B. is the senior editor of the Ontario Real Estate Law Guide, and the British Columbia Real Estate Law Guide, both published by Wolters Kluwer Limited.

About the Contributor
David Eveline practices exclusively in the area of Commercial Real Estate at Pallett Valo L

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

Corporate governance continues to be a very hot topic, as directors’ actions and omissions come under increasing scrutiny from regulators, stakeholders, the media, and observers.

The 5th Edition of Directors’ Duties in Canada is a completely updated and enhanced, practical guide to what directors’ duties are, best practices in discharging those duties, and how directors can protect themselves from embarrassment and liability.

The book includes consideration of:

• Directors’ duties in the context of public and private companies, Crown corporations, and not-for-profit organizations
• Directors’ duties with respect to employment laws, pension plans, and mutual funds
• Risk management issues, including financial and operational, information technology, intellectual property, insolvency, environmental, and social media risks
• Proxy contests, including consideration of why they begin, how to avoid them, how to prepare for them, and how to fight them to win
• How to build a great board, and what a director candidate should consider before accepting an invitation to join a board
• Shareholder rights plans (poison pills) and other defensive tactics, and directors’ responsibilities generally in the context of hostile takeover bids
• Special committees and how to operate them effectively
• Director-level considerations in corporate finance • what corporate social responsibility means to and for directors today
• Internal investigations and how to conduct them
• The roles of the corporate secretary and of minutes in the governance and director protection process
• Actionable precedents, including sample board and committee mandates, key governance policies, and board evaluation templates
• Best practices for directors in determining to join or resign from a board, in obtaining satisfactory indemnification, and directors’ and officers’ insurance

 

About the Author
Barry Reiter’s practice focuses on corporate finance, development, and governance.

Barry advises boards, directors, and management on governance issues. As Chair of the Bennett Jones LLP Corporate Governance and Director Protection Practice, he is an experienced director and has chaired boards and a variety of board committees. Formerly a law professor at the Faculty of Law, University of Toronto (1974-1982) and recognized as one of Canada’s 100 Most Creative Lawyers, Barry has published books and articles on corporate governance, advisory boards, joint ventures, contracts, real estate, and the legal process.

Bennett Jones LLP has over 400 legal professionals in the Calgary, Toronto, Edmonton, Ottawa, Beijing, Dubai, and Abu Dhabi offices. Their professional practice encompasses virtually every sector of business, industry, and government.

 

Includes

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Full Article

Key tool for lawyers, accountants, financial planners, executors, trustees and other professional advisors

Death of a Taxpayer offers a comprehensive review of the relevant income tax implications that occur at death. Fully updated to reflect the latest budgetary pronouncements, legislative changes, new case law, CRA administrative positions, this exclusive edition provides guidance to help minimize the tax burden on the estate of the deceased taxpayer.

Designed as an all-in-one resource for tax professionals, it contains detailed information on the intricacies of estate planning and income tax compliance, with expert commentary you can trust to address even the most complex tax issues that can arise at death. It is a key tool for lawyers, accountants, financial planners, executors, trustees and other professional advisors.

Topics include:

• The tax treatment on death of income from rights and things, periodic payments, refund of premiums from RRSPs, etc.
• The tax treatment of capital property at death
• Rollovers to spouses, common law partners and qualifying trusts
• Special issues regarding partnerships and farm property
• Taxa

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CCH Workflow - powered by XCM is a complete workflow management system that empowers you to manage all types of work firm-wide, within all departments and across multiple offices.

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

Individuals moving between Canada and the United States face a daunting array of Canadian and U.S. tax issues, particularly when the move is due to an employment-related transfer. This book provides an overview of key taxation principles related to employment both in Canada and in the United States, and highlights the interaction between the tax laws of these two countries. For employers, this book offers practical guidance on tax issues for the purpose of managing expatriate costs, designing an effective cross-border employee relocation program and retaining key employees.

Key Topics include:

• Overview of the Canadian and U.S. personal tax systems
• Tax reimbursement programs, including sample tax equalization calculations
• Foreign tax credits and tax relief available under the Canada-U.S. tax treaty
• The implications of changes under the fifth protocol to the Canada-U.S. treaty which entered into force on December 15, 2008
• Investments in partnerships, limited liability companies, and other entities
• Taxation of artists and athletes
• Estate planning, including U.S. estate tax issues
• Executive compensation, including various types of equity compensation and long-term incentive plans available
• Expanded discussion on the U.S. deferred compensation rules 

About the Author

Benita Loughlin, CA, is a Partner in the International Executive Services practice at KPMG LLP in Vancouver, B.C. She specializes in tax planning and compliance for individuals, estates and trusts in a U.S. and cross-border context. She advises executives and their employers on tax matters related to compensation, investments, retirement plans, estate planning, and expatriation, with emphasis on employees relocating to or from other countries. The book includes contributions from KPMG International Executive Services professionals in Vancouver who specialize in helping clients manage complex personal tax issues in a cross-border environment. KPMG’s multinational corporate clients face challenges managing tax issues that affect their global workforce. Executives and employees rely on KPMG’s international tax planning to help manage their tax liabilities and maintain their global workforce.

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

Webinar information current as of February 25, 2008.

Recent tax changes, including declining corporate tax rates, eligible dividends and an increasingly vigilant Revenue Agency have changed the ground rules for the taxation of private companies and their owner-managers. Because of new tax planning opportunities and traps, practitioners who simply follow past practices risk missing out on important tax planning opportunities – and may be putting their clients in tax jeopardy.

Audience: Advisors who want an overview of the key strategies that should be considered for Canadian-controlled private corporations and their shareholders should not miss this session.

AGENDA

Recent Developments in Remuneration - Robert Korne, BCF, Montreal and Quebec

• Declining Corporate Tax Rates and Eligible Dividends
• Integration: Bonuses Revisited
• Rethinking RRSPs for the Owner/Manager

Maximizing the Capital Gains Exemption - Michael Goldberg, Minden Gross LLP, Toronto

• Presale and Ongoing Purification Structures
• Crystallization Strategies
• Tax Effective Structures
• The Section 84.1 Trap

Maximizing Low Rate Income - Ray Hupfer, McLennan Ross LLP, Calgary and Edmonton

• Issues in Respect of “Association”
• Benefits of Separating Businesses
• Partnership Structures
• Consulting Business Opportunities

Potpourri of Tips and Traps - William Cooper, Boughton Law Corporation, Vancouver

• Asset Sales Trump Share Sales
• Simplifying the Business Sale
• Rethinking the Personal Services Business Rules
• Trouble with Trusts
• Tax Reporting Traps

This webinar will be presented by five tax specialists from the MERITAS Canada Tax Group.

David Louis LLB, CA has 30 years of experience in income tax matters, including personal, corporate, international, and estate planning, focusing largely on entrepreneurs.

Michael Goldberg LLB has been working with his clients and their advisors to assist them with their corporate, estate, personal and international tax planning needs.

William Cooper LLB, CGA has a broad range of experience in tax and corporate finance, including senior financial positions with a multinational forest products company.

Raymond Hupfer LLB, CA focuses on taxation matters, purchase and sale of businesse

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

Webinar information current as of November 21, 2007.

On June 29, 2006, draft legislation was introduced to lower the income tax rate on large corporation dividends received by Canadians. The objective is to eliminate the double taxation of large corporation dividends and so to make these investments more attractive relative to income trusts and other investments. This webinar will deal with some of the issues arising from this proposed legislation.

Audience: Public practice accountants, tax preparers, lawyers – anyone who advises clients (personal and/or corporate) on taxation matters.

AGENDA

1. Overview of the rules
2. Two new tax accounts:
1. GRIP (general rate income pool)
2. LRIP (low rate income pool)
3. Change of status:
1. CCPC to non-CCPC
2. Non-CCPC to CCPC
3. Amalgamations and winding-ups
4. Eligible dividends
5. Excessive eligible dividends:
1. Anti-avoidance rule
2. Election to treat part as a non-eligible dividend
6. Bonus vs. dividends
7. Interaction with RDTOH
8. Sale of assets vs. shares – How do these rules affect the decision?
9. Impact on post-mortem planning
10. Impact on holding company structures and estate freezes
11. How to structure share capital to stream eligible dividend payments
12. Impact on income splitting
13. Impact on corporate-owned life insurance

This webinar will be presented by three tax specialists from Aird & Berlis LLP.

Jack Bernstein LLB is the senior tax partner and chair of International Tax Practice at Aird & Berlis LLP. He is a member of the firm’s Tax Group and Tax Litigation Group, as well as the Mergers and Acquisitions Team.

Barbara Worndl LLB has been a partner with Aird & Berlis LLP since 1988. She is practice group leader of the firm’s Tax Group. Barbara’s practice is focused on income tax with an emphasis on corporate and partnership taxation.

Andrew Nicholls LLB joined Aird & Berlis LLP in 1999. He is a partner and a member of the firm’s Tax Group. Andrew’s tax practice focuses on income tax in the areas of derivatives, corporate and international tax.

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

Publshed: 2002

Part of a series of books providing coverage of civil litigation law, A Guide to Collections Procedures in Ontario sets out the steps that a creditor must follow in attempting to collect monies owed to him or her.

What's included:

• The debt collection process
• The differences among the various courts and procedures
• The process of issuing the statement of claim, the processes involved in obtaining default judgment or summary judgment
• Defences that debtors often use in defending claims
• Enforcement of judgments, including a section on Reciprocal Enforcement of Judgments
• Precedents for notices of garnishment, writs of seizure and, statements of claim, affidavits in support of motions for judgment and draft judgments
• Precedents to assist creditors in the preparation of materials required to obtain, and ultimately to enforce, the judgment
• Precedents on an accompanying DVD

 

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

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
  • Key

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

    
    
    Full Article
    
    

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

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Introducing the 4th edition of The Advisor’s Guide To Business Succession Planning, a truly comprehensive guide that features all the information youneed to give your clients the advice they need.  Co-authored by Malcolm Scarratt and James Kraft, two leadingbusiness succession and estate planning specialists, this popular guide focuses on all the important topics – from legal, tax, insurance and financial implications to personal and emotional issues that may be involved throughout the planning process.  In The Advisor’s Guide To Succession Planning, you will learn all about: Getting started Insurance Family owned-businesses Succession planning for the advisor Small business gains and exemptions Identification of appropriate buyers Business valuation Determination of clients’ key motivators Circumstances of sale, such as retirement, disability or death.  The 4th edition reflects new market realities. Expanded and updated, the new edition of The Advisor’s Guide To Business Succession Planning takes everything a step further. It includes valuable information on: New options for buyout structures due to changes to the dividend taxation rules Finding creative financing alternatives due to market volatility and changing lending practices by banks  ‘Escape Hatch’ planning.   What’s more, the 4th edition features a new section that helps answer the question: Am I better off retaining ownership? Plus, it includes an expanded chapter focused on the Advisor’s own practice. There is even a handy Business Succession Planning Checklist that will make the planning process much easier. Order your copies today.

About CCH KnowledgeConnect
		Tel: 1-800-268-4522 Email: cservice@cch.ca  Download the CCH KnowledgeConnect Fact Sheet
The extensive experience and knowledge of firm leaders and subject-matter experts is a big part of the value your firm offers its clients. CCH KnowledgeConnect enhances this important asset by helping firm employees locate and benefit from documented knowledge within the organization and by identifying undocumented expertise that should be recorded. Powerful search capabilities easily connect firm employees with the knowledge they need to make faster and more informed business decisions, avoid work redundancies and reduce project cycle times.

If you would like more details about this product, or would like to order a copy online, please click here. Full Article ed Canadian Taxation of Non-Residents, 4th Edition By www.cch.ca Published On :: Mon, 09 Feb 2009 08:52:55 GMT The fourth edition of this highly successful book explores the "inbound" international tax issues of non-residents of Canada who derive income from Canadian sources. Tax issues are analyzed in terms of the application of the relevant sections of the Income Tax Act and provincial statutes, the application of the Canada–U.S. Income Tax Convention, and the application of Canada's other tax treaties. This edition has been updated with new case law and recent changes to legislation and CRA pronouncements for practitioners who deal with the subject matter and need to stay current on the issues to properly advise their clients. Other significant updates include: Changes to the definition of "taxable Canadian property" and the resulting implications for non-residents who invest in Canadian property or realize capital gains from Canadian sources Expanded discussion on the changes that resulted from the Fifth Protocol to Canada-U.S. Treaty and CRA interpretations and statements since the last edition, including, particularly, expanded discussion of implications for hybrid entities such as LLCs and ULCs Discussions and commentary on the above developments would be of interest to Canadian accounting and legal practitioners alike who act for individual or corporate non-resident clients. Corporations with U.S. employees working on short-term assignments in Canada would also be interested in this area of taxation. Also, non-resident professional advisors, particularly in the U.S., who need a general reference guide to assess the Canadian tax implications of certain past or proposed transactions, would find the content useful. About the Author Michael I. Atlas, C.A., C.P.A., T.E.P. is an accomplished author and long standing contributor to CCH. He is a Chartered Accountant who practices in Toronto as an independent tax consultant, in connection with a wide-range of domestic and international tax issues. Prior to forming his own practice in 1991, he was the partner in charge of the tax group of one of the 20 largest accounting firms in Canada. His consulting practice places particular emphasis on international and cross-border tax planning matters. He has also been a frequent speaker on tax matters for many professional and business organizations, including the Canadian Tax Foundation, the Society of Trust and Estate Practitioners, the Institute of Chartered Accountants of Ontario, the Canadian Bar Association, and the Canadian Real Estate Association. Most recently, Michael has made a presentation entitled "Tax Issues for Non-Resident Investors in Canadian Real Estate" as part of "Creative Tax Planning For Real Estat If you would like more details about this product, or would like to order a copy online, please click here. Full Article ed Archived Webinar – GST Update By www.cch.ca Published On :: Thu, 22 May 2008 13:32:58 GMT This webcast was recorded on March 5, 2008 The purpose of GST Update is to inform Canadian businesses of some of the more significant GST developments including recent legislative changes, CRA administrative policy developments, and recent GST jurisprudence. Through participation in this seminar, registrants will receive timely information on current issues and practical advice in dealing with day-to-day GST issues. GST Update is intended for tax directors and corporate controllers responsible for GST compliance and planning initiatives. Agenda GST Rate Reduction ITC Documentation Requirements & GST Registry Corporate Reorganizations (GST Tips & Traps) Hot Audit Topics Standardized Accounting & Voluntary Disclosures Case Law Update on Financial Services Excise Tax & Insurance Premiums The Speaker Brent Murray is a partner in Wilson & Partners LLP, an independent tax law firm affiliated with PricewaterhouseCoopers LLP, whose practice focuses exclusively on commodity tax, customs and related matters including Goods and Services Tax (GST), Provincial Sales Tax (PST) and related cross-border matters. He has authored numerous articles and papers on commodity tax matters including conference papers for the Canadian Tax Foundation, Canadian Bar Association and CICA Commodity Tax Symposium and is a regular contributor to the GST Monitor and GST & Commodity Tax. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ed Archived Webinar – Cross-Border Tax Update By www.cch.ca Published On :: Thu, 22 May 2008 12:35:06 GMT This webcast was recoreded on March 26, 2008 Cross-Border Tax Update will discuss a number of changes affecting Canadian tax laws that have recently been enacted or that are expected to come into force in 2008 and will have a significant impact on cross-border taxation. This webinar is intended to provide valuable updates to those with at least an intermediate understanding of cross-border tax issues including those working in private practice and those working in-house. Agenda Updates regarding the protocol to the Canada-U.S. Income Tax Convention The elimination of withholding tax on interest paid to non-residents Changes to the Canada Revenue Agency policy regarding amalgamations and non-residents The status of the foreign investment entity/non-resident trust rules Developments in the area of transfer pricing The Speakers Jules Lewy, LLB, is a Fraser Milner Casgrain LLP partner who focuses on all aspects of taxation, including corporate, international, and personal tax law, and frequently provides business and tax advice to owner-managed businesses, including advice on corporate reorganizations, acquisitions and divestitures. Duane Milot, LLB, is a Fraser Milner Casgrain LLP lawyer whose practice focuses on general corporate income tax law for both domestic and international tax issues, and represents taxpayers in disputes with the Canada Revenue Agency and provincial tax authorities. Christopher Steeves, LLB, is a Fraser Milner Casgrain LLP partner who practices tax law with particular expertise in the area of corporate restructurings and acquisitions involving Canadian businesses. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ed Annotated British Columbia Securities Legislation, 9th Edition By www.cch.ca Published On :: Mon, 20 Jul 2009 09:51:30 GMT This title is available as an eBook. What's an eBook? An eBook is a digital version of a conventional printed book. Portable and perfect for your office or home, the eBook is easy to access from wherever your business may take you. Adobe Digital Editions is a highly recommended free download eBook program designed to view and keep your eBooks organized and centralized. Published: September 2014 Get the most accurate and current information on British Columbia securities legislation. Annotated British Columbia Securities Legislation, 9th Edition has been prepared in consultation with the British Columbia Securities Commission and the Vancouver office of McCarthy Tétrault LLP. What's included: Everything in the five-digit numbering system in force as of July 1, 2014 Updated Tables of Concordance to help you quickly compare requirements in different jurisdictions Updated Topical index to help you find relevant references quickly and easily History notes and pending amendments to the British Columbia Securities Act to help you conduct accurate research ALL NEW Case Table to help you navigate quickly to relevant case annotations What's new in the 9th Edition: Revised annotations to the British Columbia Securities Act, updated July 1, 2014 New amendments to the British Columbia Securities Act and Securities Regulation All new and amended national and British Columbia securities documents, including: – Amended BC Form 15-901F, Summons to Attend before an Investigator Under Section 144 – Amended BC Form 15-902F, Demand for Production under Section 144 – New BC Instrument 31-510, Exemption for Investment Industry Regulatory Organization of Canada Members from Obligation to Provide Relationship Disclosure to Existing Clients – Amended BC Instrument 32-517, Exemption from Dealer Registration Requirement for Trades in Securities of Mortgage Investment Entities – New BC I If you would like more details about this product, or would like to order a copy online, please click here. Full Article ed U.S. Master Tax Guide 2011 94th Edition By www.cch.ca Published On :: Tue, 18 Nov 2008 15:50:41 GMT Available: November 2010 This book reflects all pertinent federal taxation changes that affect 2010 returns and provides fast and reliable answers to tax questions affecting individuals and business income tax. The 2011 MTG contains timely and precise explanation of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the IRS.  Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding.  The handbook's explanations are meticulously researched and footnoted to provide tax practitioners with the most accurate and legally sound guidance to help them understand, apply and comply with today's complex federal tax laws. This handbook is built for speed with numerous time-saving features, including a tax calendar, taxpayer-specific return flowcharts, lists of average itemized deductions, selected depreciation tables, rate tables, checklists of income, deduction and medical expense items, and more.  These features help users quickly and easily determine how particular tax items and situations should be treated and answer client questions. It comes complete with the popular Quick Tax Facts card that can be detached for at-a-glance reference to key tax figures and other often referenced amounts used in preparing 2010 income tax returns, and a special bonus CPE course supplement entitled "Top Federal Tax Issues for 2011," which focuses in on the most significant and thorniest new tax developments affecting practitioners for the year.  The Top Federal Tax Issues Course allows professionals to earn CPE credit while keeping up-to-date on the most important tax issues (grading fee additional). The 2011 U.S. Master Tax Guide's updated explanations cover: Highlights of New Tax Developments Tax Rates and Tax Tables Individuals Corporations S Corporations Partnerships Trusts and Estates Exempt Organizations Income Exclusions from Income Business Expenses Non-Business Expenses Losses and Bad Debt Depreciation, Amortization and Depletion Tax Credits Minimum Tax Tax Accounting Basis for Gain or Loss Sales, Exchanges and Capital Gains Installment Sales/Deferred Payment Sales Securities Transactions Tax Shelters/At-Risk Rules/Passive Losses Retirement Plans Corporate Acquisitions/Reorganizations Taxation of Foreign Activities/Taxpayers Returns and Payment of Tax Withholding and Estimated Taxes Examination of Return If you would like more details about this product, or would like to order a copy online, please click here. Full Article ed 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 ed SEC Disclosures Checklists, (2011 Edition) with CD-ROM By www.cch.ca Published On :: Wed, 22 Jun 2011 14:56:05 GMT Available: November 2011 A practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis, and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in SEC 1933 or 1934 Act filings. It can be used to prepare and review the financial statement disclosures of non-small business, domestic registrants. The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement. Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume. The free, back-of-the-book CD contains three checklists covering the same disclosure questions and requirements in the book.         If you would like more details about this product, or would like to order a copy online, please click here. Full Article ed INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2011-2012 Edition) By www.cch.ca Published On :: Tue, 21 Jun 2011 16:12:13 GMT Available: August 2011 Professors Richard C. Pugh, Charles H. Gustafson, and Robert J. Peroni Compiled by a team of distinguished law professors, the 2011-2012 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations-Selected Sections serves both students and practitioners in accessing the laws and regulations for U.S. international tax. For students, the INTERNATIONAL INCOME TAXATION: Code and Regulations-Selected Sections is a popular companion to an international tax course book for use in undergraduate or graduate courses in law and business schools. For practitioners, the book is an exclusive convenient desk reference. Unlike the full multi-volume Internal Revenue Code and Income Tax Regulations, this single-volume reference travels well between home and office. Includes CD of entire contents of book. In this comprehensive and easy-to-use volume, the authors have selected provisions of the Internal Revenue Code and Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country. The 2011-2012 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations-Selected Sections reflects all legislation and regulations enacted or adopted on or before June 1, 2011. Related Books:    1040 Express Answers (2012) 1041 Express Answers (2012) 1065 Express Answers (2012) U.S. Master Tax Guide®,2012 ProSystem fx Tax: for U.S. Tax Returns INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2012 Edition U.S. INCOME TAX REGULATIONS, Winter 2012 Edition If you would like more details about this product, or would like to order a copy online, please click here. Full Article ed Oil and Gas: U.S. Federal Income Taxation (2011) By www.cch.ca Published On :: Fri, 14 Nov 2008 10:59:13 GMT The taxation of natural resources is one of the more complicated areas of the U.S. federal income tax system. From the acquisition of the mineral rights, to the exploration and development of the property, to the ultimate production of the mineral, there are unusual and challenging tax aspects along every step of the way. Oil and Gas: Federal Income Taxation (2011) is an invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law.   Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: Introduction to Oil and Gas Taxation Acquisition of Interests The Exploration Period The Production Period Dispositions Other Areas The text begins with a discussion of the nature of oil and gas reserves in order to gain a better understanding of the industry. The material following is organized in a logical sequence of events which traces the normal industry pattern for developing oil and gas reserves. Special features include: A special ''Highlights of New Developments'' section provides a convenient, at-a-glance summary of recent tax legislation, case law, rulings, position papers, etc., as they relate to the oil and gas industry, and it tells readers where in the volume they can find additional information on the specific topics. Reflects all the recent developments in place, including new legislation, regulations and case law changes impacting this area since the previous edition published, allowing tax and legal professionals to stay current on this highly specialized area of tax law.   Enables understanding of the myriad technical aspects of oil and gas taxation by thoroughly discussing the critical issues of: economic interests lease and purchase arrangements royalties working or operating mineral interest production payments net profits arrangements geological and geophysical expenses intangible drilling and development costs sharing arrangements and carried interests depletion gross income from property taxable income from property unitizations disposition of interests nontaxable exchanges losses and abandonments types of ownership alternative minimum tax nonconventional fuel credit depreciation a If you would like more details about this product, or would like to order a copy online, please click here. Full Article ed U.S. Master Excise Tax Guide (Seventh Edition) By www.cch.ca Published On :: Wed, 22 Jun 2011 15:23:44 GMT Available: April 2011 Provides a thorough explanation of federal excise taxes and follows the style of the U.S. Master Tax Guide. This convenient reference serves as an indispensable resource for accountants and tax professionals who work in the increasingly important and complex area of excise taxes. The new edition fully reflects changes brought about by recent tax legislation, including the new indoor tanning services tax introduced by the Patient Protection and Affordable Care Act of 2010, the tax on medical devices introduced by the Health Care and Education Reconciliation Act of 2010, and the important extensions to various fuel production incentives made by the Tax Relief, Unemployment Reauthorization, and Job Creation Act of 2010, as well as new regulations, rulings, and significant court decisions. Included in this handy quick reference are excise tax rate tables, a glossary of excise tax terms, a list of pertinent excise tax forms by subject matter and by number, an Internal Revenue Code section finding list, and handy checklists of taxed and non-taxed items. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ed 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 ed California Income Tax Laws and Regulations Annotated (2012) By www.cch.ca Published On :: Wed, 22 Jun 2011 15:01:32 GMT Available: March 2012 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, 2011. This book 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.   Related Products of Interest - State Tax Handbook (2013) - New York State Corporation Tax Law and Regulations (As of January 1, 2012) - New York State Personal Income Tax Law and Regulations (As of January 1, 2012) - New York State Sales and Use Tax Law and Regulations (As of January 1, 2012) CCH's Guidebooks to State Taxes 2013: - California - Connecticut - Florida - North Carolina - Ohio Taxes - Pennsylvania - Illinois - New Jersey - New York - Massachusetts - Maryland - Michigan - Texas If you would like more details about this product, or would like to order a copy online, please click here. Full Article ed Estate and Retirement Planning Answer Book, 2012 Edition (U.S.) By www.cch.ca Published On :: Thu, 13 Oct 2011 14:09:46 GMT Available: September 2011  Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, this book includes coverage of such topics as the final minimum distribution rules for individual retirement accounts and qualified plan distributions, the use of insurance as a qualified plan asset, and changes in the law to reflect the latest legislation. Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, it brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ed Multistate Guide to Trusts and Trust Administration, 2012 Edition (with CD) By www.cch.ca Published On :: Thu, 13 Oct 2011 14:17:27 GMT Available: October 2011  A multistate guide that covers how to set up and administer trusts in all fifty states. It enables the practitioner to keep abreast of the increasingly complex state rules that govern the establishment, maintenance and taxation of trusts and is of interest to the accountant and financial planner who makes provisions for his client's wealth management. The book deals with the individual state rules for the creation of a trust, for appointing a trustee (including the qualifications that the trustee must have and the fiduciary duties that the trustee will owe to the grantor and the beneficiaries). The book discusses state requirements for modifying or revoking the trust. It covers the issues that arise if the grantor wishes to move the situs of the trust from one state to another. The permissible duration of a trust is also considered as is the Rule Against Perpetuities in states where this is still an issue. This publication also discusses the accounting aspects of maintaining a trust from the state point of view, including creditor's rights in a trust, the different distribution standards in trust agreements, the effect of the Uniform Principal and Income Act (as adopted by each individual state), investment standards and total return trusts. Also included is a discussion of the different state income tax rules, including forms and instructions for each state. Revocable Trusts Modification or Termination of Trusts Issues in Connection with Trustee's Power to Make Discretionary Distributions Trusts for Pets and Purpose Trusts Asset Protection Nonresident Qualification as Trustee Trust Administration: Power to Adjust and Total Return Trusts Trust Accounting: Principal and Income Decanting the TrustIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ed Forensic and Investigative Accounting (5th Edition) By www.cch.ca Published On :: Wed, 22 Jun 2011 11:20:26 GMT Available: July 2011 Author: D. Larry Crumbley, CPA, CFD, Cr.FA CCH's Forensic and Investigative Accounting (5th Edition) is a complete and readily teachable text on today's most timely accounting topics. Written by three top accounting and forensic teachers, this text 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. CONTENTS: Forensic and Investigative Accounting is presented in 18 Chapters divided into five Parts, beginning with a discussion of fundamental concepts and culminating in a real-world case study that ties the elements together. PART ONE: THE FIELD AND PRACTICE OF FORENSIC ACCOUNTING Chapter 1 - Introduction to Forensic and Investigative Accounting Chapter 2 - Forensic Accounting Education, Institutions and Specialties. PART TWO: UNCOVERING ACCOUNTING CRIME Chapter 3 - Fraudulent Financial Reporting Chapter 4 - Detecting Fraud in Financial Reporting. Chapter 5 - Employee Fraud: The Misappropriation of Assets. Chapter 6 - Indirect Methods of Reconstructing Income. Chapter 7 - Money Laundering and Transnational Financial Flows. PART THREE: COURTROOM PROCEDURES AND LITIGATION SUPPORT Chapter 8 - Litigation Services Provided by Accountants Chapter 9 - Proper Evidence Management. Chapter 10 - Commercial Damages. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ed Practical Guide to U.S. Taxation of International Transactions (Eighth Edition) By www.cch.ca Published On :: Wed, 22 Jun 2011 10:40:42 GMT Available: August 2011 Authors: Michael S. Schadewald, Ph.D., CPA and Robert J.Misey, Jr., J.D., MBA and LL.M. Provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essential to tax practice. The book is written primarily as a desk reference for tax practitioners and is organized into four parts. Part I provides an overview of the U.S. system for taxing international transactions, and also discusses the U.S. jurisdictional rules and source-of-income rules. Part II explains how the United States taxes the foreign activities of U.S. persons, and includes chapters on the foreign tax credit, deemed paid foreign tax credit, anti-deferral provisions, foreign currency translation and transactions, export tax benefits, planning for foreign operations, and state taxation of foreign operations. Part III describes how the United States taxes the U.S. activities of foreign persons, including the taxation of U.S.-source investment-type income and U.S. trade or business activities, as well as planning for foreign-owned U.S. operations. Finally, Part IV covers issues common to both outbound and inbound activities, including intercompany transfer pricing, tax treaties, cross-border mergers and acquisitions, and international tax practice and procedure. If you would like more details about this product, or would like to order a copy online, please click here. Full Article Recent Trending The Finish Line: Backwrapping vs. Edgewrapping The Finish Line: Foam Shapes Revisited Green Globes vs. LEED Cloaked in Green? EPDs, HPDs and Red Lists (Oh My)! LED Lighting is the Future Anti-LEED Legislation Alternatives to LEED Green Advocacy vs. Informed Consent Will LEED v4 Ever Be Usable? Is a LEED Building Healthy? Embodied Energy of Building Materials Is LEED Just a Fad? NCS Trust ‘sad and disappointed’ at government plans to shut it down Next chair of the National Lottery Community Fund revealed Subscribe To Our Newsletter