Updated with the latest legal and court developments, Delaware Law of Corporations and Business Organizations takes you step by step through all aspects of establishing and operating organizations incorporated in Delaware. Comprehensive in scope, and authoritative in content, its timely coverage presents:

• Full discussions of legal precedents as interpreted by the Delaware courts - from decisions defining the roles of directors in mergers and acquisitions to emerging doctrines applicable to unsolicited takeovers, new valuation standards and more
• The complete statutory framework underlying Delaware corporate law and business organizations, including the newest 2011 amendments to the General Corporation Law
• Practical strategies to resolve legal issues and accomplish corporation transactions
• More than 100 model forms to help resolve any problem or complete any purpose related to the establishment or operation of a Delaware business entity
• Discussion of developments in corporate governance and director and officer liability issues

Also included is the Statutory Deskbook 2012 Edition, which contains the complete text with all the 2011 amendments of the principal Delaware business organizations statutes, including:

• The Delaware General Corporation Law
• Limited Liability Company Act
• Statutory Trust Statute
• Revised Uniform Limited Partnership Act
• Related provisions of the State of Delaware Constitution, Franchise Tax Law, and Code

The included CD-ROM is an electronic version of the Statutory Deskbook which will help cut hours off your research time.

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

Published: December 2011

Defending Class Actions in Canada, 3rd Edition is Canada’s top resource for enterprises exposed in any way to potential or actual class actions and for the lawyers who represent them.

Any company doing business in Canada will encounter growing enthusiasm for class actions among plaintiffs’ lawyers and the courts. This book outlines the procedural machinery of Canadian class actions and the law that governs them, provides strategic analysis on managing the risks they entail, and explains the most important recent developments and trends on a national and international scale.

The greatest strength of the book derives from its authorship by seasoned class action defence lawyers at McCarthy Tétrault, who practise as members of a national class actions defence practice group, often engaged together and with counsel in the United States and abroad in the defence of parallel actions involving similar allegations brought against the same entity in multiple separate jurisdictions.

Topics covered:

• Increased Accessibility of Class Proceedings
• Current Trends in Certification Standards
• The Evolution of Pre-Certification Defence Strategies
• State of Play for Multi-Jurisdictional Cases and the National Class
• What's New in Securities, Competition, and Product Liability Class Actions

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

Corporate Finance and the Securities Laws has been winning over practitioners with its clear "how to do it" approach ever since its publication in 1990. This acclaimed guide is now completely updated in this Fourth Edition to help you meet the challenges of raising capital in today's increasingly regulated marketplace.

Written in plain English by two top experts in the field, this guide is the go-to resource that explains the mechanics of corporate finance together with the statutes that govern each type of deal.

You will receive expert corporate finance analysis, procedural guidance and practical securities law pointers every step of the way to help you structure all types of corporate finance deals, root out problems before deals are put in motion, shepherd transactions through the regulatory process and know what to do when securities law problems crop up.

Table of Contents:

• Chapter 1: Overviews of the Securities Act of 1933 and the Integrated Disclosure System
• Chapter 2: Syndicate Procedures and Underwriting Documents
• Chapter 3: Selected Issues in the Registration and Distribution Process
• Chapter 4: Manipulative Practices and Market Activities During Distributions
• Chapter 5: Liabilities and Due Diligence
• Chapter 6: Rules of the Self-Regulatory Organizations
• Chapter 7: Private Placements
• Chapter 8: Shelf Registrations (Rule 415)
• Chapter 9: International Financings
• Chapter 10: Commercial Paper
• Chapter 11: Innovative Financing Techniques
• Chapter 12: Convertible, Exchangeable and "Linked" Securities; Warrants
• Chapter 13: Transactions with Securityholders: Stock Repurchases, Debt Restructurings and Rights Offerings
• Chapter 14: Asset-Backed Securities

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

Authors: John O. Everett, Cherie Hennig and Nancy Nichols

This all new text provides a solid foundation of tax research skills by teaching the nuances of conducting tax research in today’s environment. The book then provides exposure to frequently encountered tax planning topics and strategies, better preparing users for their future in tax practice.

Build a solid foundation

• Early chapters are devoted to relevant legislative, administrative and judicial authorities, so users understand the how’s and the why’s behind tax practice today
• Users will gain a thorough understanding of how to perform tax research in today’s environment
• Landmark judicial decisions are presented, covering areas such as gross income, deductions, property gains and accounting methods
• Users gain exposure to tax practice issues and learn about tax communications
• Each chapter features case studies and research questions which highlight the real-world relevance of tax research and tax planning.

•  Offers coverage of many key tax planning opportunities and strategies on topics such as individuals, retirement, choice of entity, closely held businesses and more
• This book also provides coverage of critical financial reporting issues such as FAS 109, FIN 48, and Schedule M3, which significantly impact and influence the way practitioners advise their clients
• A chapter on Tax Reform Proposals is also included in order to familiarize the reader with terms and topics such as the flat tax, Value- Added (VAT) Tax, the Fair Tax and much more

• Introduction to Tax Authority — Legislative Authority
• Introduction to Tax Authority — Administrative Authority
• Introduction to Tax Authority — Judicial Authority
• Tax Research — Locating and Assessing Tax Authority
• Landmark Judicial Decisions — Gross Income
• Landmark Judicial Decisions — Deductions
• Landmark Judicial Decisions — Property Gains and Losses
• Landmark Judicial Decisions — Accounting Methods and Records
• Tax Practice — Procedures, Administration and Sanctions
• Tax Communications: Anatomy of a Tax Engagement
• Tax Planning Strategies — Individual Taxpayers
• Tax Planning Strategies — Retirement Issues
• Tax Planning Strategies — Estate & Gift Tax Basics
• Tax Planning Strategies — Advanced Estate & Gift, and Income Tax Issues
• Tax Planning Strategies — Choice of Business Entity
• Tax Planning Strategies — Closely-Held Business
• The Tax Accrual: An Introduction to Financial Accounting Issues & Book Tax Differences
• Tax Reform Proposals

696 pages

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Consent to Treatment is the single-volume complete library of patient consent topics and solutions. Written by an experienced health care attorney and risk manager, this leading resource helps you formulate your own effective, voluntary and lawful policies and procedures, so that you can successfully limit liability and avoid litigation.

Described as the bible on consent by health lawyers and risk managers, it was recently reviewed by the Journal of the American Medical Association and has been cited in over 90 law review articles and 20 court decisions, including a landmark ruling by the U.S. Supreme Court regarding end-of-life choice-making.

This handbook helps you navigate both common and complex topics to remain compliant with state and federal laws. The Fourth Edition has been updated to include information on the new algorithm on therapeutic consent process. It also includes important developments on HIV testing, human research, minors and organ donation and details the new CMS interpretive guidelines on informed consent

Table of Contents:

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Published: January 2013

Derived from the renowned multi-volume International Encyclopaedia of Laws, Competition Law of the United States covers every aspect of the subject – the various forms of restrictive agreements and abuse of dominance prohibited by law and the rules on merger control; tests of illegality; filing obligations; administrative investigation and enforcement procedures; civil remedies and criminal penalties; and raising challenges to administrative decisions.

Throughout the book, the treatment emphasizes enforcement, with relevant cases analysed where appropriate. An informative introductory chapter provides detailed information on the economic, legal, and historical background, including national and international sources, scope of application, an overview of substantive provisions and main notions, and a comprehensive description of the enforcement system including private enforcement.

The book proceeds to a detailed analysis of substantive prohibitions, including:

• Cartels and other horizontal agreements
• Vertical restraints
• The various types of abusive conduct by the dominant firms and the appraisal of concentrations
• Administrative enforcement of competition law, with a focus on the antitrust authorities’ powers of investigation and the right of defence of suspected companies
• Voluntary merger notifications and clearance decisions
• Description of the judicial review of administrative decisions

Lawyers who handle transnational commercial transactions will appreciate the explanation of fundamental differences in procedure from one legal system to another, as well as the international aspects of competition law.

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

(Advocis 239)
CCH/Advocis FPSC-approved Capstone Course – 3rd Edition

The new CCH/Advocis FPSC-approved Capstone Course takes students through a concise summary of the core curriculum requirements, introduces them to new material required for the Financial Planning Examination 2 (FPE2), and then develops and tests their ability to integrate the core material.

• Concise, easy-to-follow textbook helps students review and integrate the core competencies required by a financial planner
• Students prepare with integrative case studies and practice in applying core concepts, plus exam writing techniques and practice questions
• Course materials include the same CCH financial planning software professionals use, allowing students to create complete financial plans – oneSource: The CCH Canadian Financial Planning Library and FP Solutions™

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

COURSE 2 (Advocis 232)
CONTEMPORARY PRACTICES IN FINANCIAL PLANNING: 10th Edition

Students are introduced to basic income tax laws and then move into a more advanced understanding, as it relates to areas of financial planning. A review of the professional and ethical responsibilities associated with the role of a financial planner and an understanding of the structures and services within the financial industry are covered in the course. Different forms of business structures are explored in depth, along with an understanding of trusts.

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

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

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

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

Richard Petersen

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

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

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

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

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Financial

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

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

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

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

Available: June 2012

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

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

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

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

Related books:

• U.S. Master Depreciation Guide (2013) 
• Revenue Recognition Guide (2013) (U.S.) 
• Forensic and Investigative Accounting (5th Edition)
• Accounting Desk Book (2012) (U.S.)
• GAAP Guide, 2013 (U.S.) 
• Full Article

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

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

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

Also, available as a special bundle with

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

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

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

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

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


-    Personal Income Tax

-    Administration of Franchise and Income Tax

-    Senior Citizens Property Tax Assistance and Postponement Law

-    Taxpayers' Bill of Rights

-    Corporation Tax

-    Multistate Tax Compact



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

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

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

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

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

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

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

Formerly Business Quick Answers

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

• Detailed information on how to report income, deductions and other tax items
• Coverage of the basic requirements for payroll tax compliance - filing requirements, forms to use, deposit requirements and more
• Concise and accurate explanations of key business tax law points, with special chapters on:
• Depreciation and amortization
• Employee benefit plans
• Tax credits and business deductions
• Tax accounting
• Partnerships and corporate acquisitions, dispositions and liquidations

• IRS corporate tax rate schedules
• Entity filing information
• Principal activity codes
• Depreciation tables
• Lease inclusion tables
• Asset class lives
• Special coverage of tax law changes that occurred in the past year
• Worksheets designed to help you calculate specific tax items and then organize the information for input on a return

410 pages

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

Published: April 2006

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

The book demystifies business principles through:

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

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

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

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

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

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

Table of Contents:

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

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

  
  
  Full Article
  
  

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

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

Table of Contents:

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

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

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

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

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

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

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

This webinar series consists of a panel of highly successfully accounting professionals who have each approached the integration of financial planning into their practice in different ways. This second webinar will cover:

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

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

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Published: December 2014

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

What's new:

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

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

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Published: December 2008

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

What's included:

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

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

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

Key Learning Objectives:

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

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

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

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

Key Learning Objectives:

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

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

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

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

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

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

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

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



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

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



More specifically, topics covered will include:

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

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

Key Learning Objectives

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

Panel of experts

Format

The following is required to access the archived webinar:

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

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

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

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

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

The webinar archive will include the following topics:

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

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

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

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

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

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

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

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

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

Topics specifically covered include:

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

By purchasing this archive webinar, you will receive:

• 30 days to review the webinar recording 

• PDF version of the presentation slides

Our Speaker: 

Wayne Mandel, PwC LLP

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

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

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

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

More specifically, topics covered will include: 

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

 This archived webinar includes:

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

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

Sha

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

A practical readable guide that provides insightful and clear explanations for CPAs and financial services professionals on key areas of daily accounting practice. It explores dozens of important accounting and finance issues from IRS practice to equity strategies; from budgeting to depreciation; from e-commerce to expert witness testimony.

The Desk Book offers straightforward discussion of significant developments that help the accountant understand and apply relevant accounting principles, legal requirements and tax rules. It discusses important pronouncements from the FASB, GASB and the IASB, along with updated information on PCAOB activities. This handy guide examines the financial reporting presentation requirements and required disclosures and reviews and updates the reader on specialized accounting topics needed for the proper treatment of a transaction.

FINANCIAL REPORTING
Chapter 1:     Principles of Financial Statements, Disclosure, Analysis and Interpretation
Chapter 2:     Revenue and Expenses
Chapter 3:     Stockholders' Equity
Chapter 4:     Statement of Cash Flows
Chapter 5:     Segment Reporting

STANDARDS    
Chapter 6:     Actions of the Financial Accounting Standards Board
Chapter 7:     Consolidation of Variable Interest Entities
Chapter 8:     Governmental Accounting                
Chapter 9:     Governmental Fund Accounting
Chapter 10:      Not-for-Profit or Exempt Organizations
Chapter 11:      International Standards: Accounting
Chapter 12:      International Standards: Auditing, Ethics, Public Sector

ACCOUNTING PROCEDURES
Chapter 13:      Cost Accounting    
Chapter 14:      Budgeting for Profit Planning and Budgetary Control
Chapter 15:      Change in Accounting Methods and Consideration of Accounting Periods
Chapter 16:      Auditor Independence and the Audit Committee
Chapter 17:      Taxpayer Rights

NICHE TOPICS
Chapter 18:       Practice Before the IRS and the Power of Attorney
Chapter 19:       Internet Accounting
Chapter 20:       E-Commerce and E-Communication
Chapter 21:       Insurance Accounting
Chapter 22:       Expert Witness    
Chapter 23:       Keep It Honest and Profitable

SEC ACCOUNTING & OVERSIGHT
Chapt

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A Practical Guide to the GST/HST is a hands-on reference with helpful tips, real-life examples, and expert guidance to solve common areas of difficulty.

The 7th edition of A Practical Guide to the GST/HST has been updated to illustrate the current state of the GST/HST in Canada. New to this edition is an outline of the Quebec Sales Tax (“QST”) including its relationship with GST/HST and related concerns for taxpayers carrying on business from or within Quebec.

Recognizing that the GST/HST regime now authorizes varying rates, exemptions and rebates on a province-specific basis, the book is structured to highlight these provincial differences to facilitate compliance across jurisdictions. Common issues that arise out of topics such as assessments and objections procedures, exempt vs zero-rated supplies and input tax credits are addressed with easy-to-follow explanations and practical examples. 

Designed for non-commodity tax specialists and corporate tax specialists, this reference guide is an invaluable tool for all who must comply with this increasingly complicated framework. 

Key topics include:

• Advantages, disadvantages and requirements of GST/HST registration
• The obligations of a GST/HST registrant, including documentary requirements for input tax credits
• Special GST/HST collection rules and alternate simplified tax remittance methods
• Administrative relief, including the cancellation or waiver of interest, and remission orders
• Objection and appeal procedures
• Imports and exports
• “Place of supply” rules (with accompanying reference charts)
• Zero-rated and exempt supplies
• Application of GST/HST to employee benefits

New in this edition:

• Additional chapters addressing jurisdiction specific issues
• Updated  ratios, prescribed rates, and prescribed  factors  to facilitate compliance with increasingly complex rules
• Revised material and references reflecting  the most recent legislative updates and administrative materials provided by the Department of Finance, the Canada Revenue Agency, and provincial authorities
• More practical examples to ensure easy compliance in this complicated framework

About the Authors: 

Jacques Roberge, B.A.A., has more than 30 years of experience in commodity tax. He initially worked for Revenue Canada, and was later employed by three of the Big Four accounting firms to develop commodity tax consulting services. During that time, as well as being an independent consultant, he also assisted hundreds of taxpayers in the resolution of FST, GST/HST, QST and provincial retai

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A Practical Guide to Estates and Trusts provides pertinent estate and trust compliance information for professionals who complete tax returns for estates and trusts. Accountants and lawyers who provide advice on the administration of estates or trusts will find the tips and checklists provided by the author, helpful in the planning process.

Since the last edition was published, there have been substantial changes that impact estate planning in the form of budgetary pronouncements, legislative changes, new case law, and CRA administrative positions.

The new edition of A Practical Guide to Estates and Trusts has been updated to include:

• all legislative changes to October 2010
• new CRA administrative filing requirements
• new CRA technical interpretations
• new court cases with respect to trust residency determination

Other topics covered include:

• Estate Administration
• Calculating Income Taxes Payable
• Income and Capital Interest in Trusts
• Family Trusts
• Executor's Compensation
• Estate Accounting
• Capital Gains Deduction
• Allocations – Designations
• Anti-Avoidance Rules
• The 21-Year Deemed Disposition Rule

The author provides guidance on completing appropriate Canada Revenue Agency forms. Selected Interpretation Bulletins and Information Circulars are reproduced to further assist in the completion of the relevant forms.

Related Products

Implementing Estate Freezes, 3rd Edition

Estate Planning with Life Insurance, 5th Edition

Death of a Taxpayer, 10th Edition

The Estate Planner's Handbook, 4th Edition

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