me Will the improving crude oil market sentiment last? By www.thehindubusinessline.com Published On :: Fri, 08 May 2020 16:48:09 +0530 After an yo-yo movement in crude oil market last three weeks, including negative prices for the US-centric WTI (West Texas Intermediate), there is no Full Article Commodities
me 'Ford Endeavour is indeed the best SUV in its segment' By www.rediff.com Published On :: Tue, 13 Aug 2019 10:11:17 +0530 There's hardly anything that can go wrong with this vehicle since it offers everything that a buyer in this segment would ever want. Full Article
me Soon, your Hyundai vehicles could come with e-scooter By www.rediff.com Published On :: Tue, 27 Aug 2019 15:43:40 +0530 When mounted on a vehicle, the scooter is charged automatically using electricity produced while driving, ensuring that the user can complete their journey seamlessly, using the e-scooter to reach their final destination after parking the vehicle. Full Article
me Elegant 330i M Sport is an improvement on BMW's best By www.rediff.com Published On :: Mon, 14 Oct 2019 08:30:00 +0530 Spend a weekend with the BMW 330i M Sport and it becomes apparent that plenty of fresh elements have been injected into the new 3 Series, says Pavan Lall. Full Article BMW i M Sport Pavan Lall LED DNA Jaguar Bimmers India
me The Rs 1.10-crore Mercedes V-Class Elite is here! By www.rediff.com Published On :: Thu, 07 Nov 2019 21:23:57 +0530 Equipped with a host of features including seats with massaging function, climate control, remote controlled door, 15 speaker surround sound system, the car also has agility control suspension system. Full Article Mercedes-Benz India MPV Martin Schwenk BSVI CEO Spain Chennai
me Volkswagen Ameo is a well-built car and fun to drive By www.rediff.com Published On :: Thu, 19 Mar 2020 08:00:00 +0530 The main USP of the Volkswagen Ameo lies under the hood and that's the 1.5-litre diesel engine, which comes with a 7-speed DSG.The Volkswagen Ameo, however, is likely to be discontinued soon because it won't be upgraded to meet the new BS6 norms and the sales volumes also don't justify keeping the car on the assembly line, which is why Volkswagen updated the Polo and Vento recently but gave the Ameo a miss. Full Article
me Lockdown? You can still buy that dream Mercedes! By www.rediff.com Published On :: Mon, 27 Apr 2020 09:39:31 +0530 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. Full Article Mercedes-Benz India Merc Lockdown
me Wainberg's Society Meetings Including Rules of Order, 2nd Edition By www.cch.ca Published On :: 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. Full Article
me Shareholders' Agreements: A Tax and Legal Guide, 3rd Edition By www.cch.ca Published On :: Mon, 20 Apr 2009 15:05:09 GMT 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 numbeIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
me ProSystem fx Practice Management By www.cch.ca Published On :: Fri, 23 Jul 2010 14:36:19 GMT ProSystem fx Practice Management puts you in control of your firm with just a few clicks to improve your processes and profitability. You get all the tools you need to manage your firm: firm and employee dashhboard, time and expense entry, billing and invoicing, accounts receivable, project management, contact management, reporting, marketing tools to generate mass emails, labels and letters Three levels of ProSystem fx Practice Management are available: Basic Edition - More features than any comparable tax and accounting billing package. Office Edition - The Microsoft® Sequel Express solution. Enterprise Edition - The optimal Microsoft® Sequel solution. Download the brochure: ProSystem fx Practice Management - Basic ProSystem fx Practice Management - Office/Enterprise If you would like more details about this product, or would like to order a copy online, please click here. Full Article
me Ontario Retail Sales Tax with Commentary By www.cch.ca Published On :: Mon, 20 Aug 2007 10:31:25 GMT This edition is current to July 31, 2007 Now in its 28th edition, this well-known title consolidates the full text of the Ontario Retail Sales Tax Act and Regulations and includes current Retail Sales Tax Guides, Small Business Pointers, Information Notices, Interpretation Letters, and General Information Bulletins. The expert comprehensive commentary, by the firm of Ryan (formerly Robert Brakel & Associates), reflects recent changes, including those announced in the 2007 Ontario Budget. Topics covered: Specific applications of Ontario sales tax Exemptions Refunds Vendor responsibilities Audits Assessments Appeals Features include: Quick reference charts, including an overview of taxable and exempt goods and services Frequently asked questions and answers highlighted throughout the commentary Updates include: New rules for the application of sales tax to computer software and related services Changes to the rules pertaining to purchase exemption certificates Changes to the rules pertaining to related party transactions Consequential amendments to the change in the GST rate Changes to various exemptions and rebates 2005, 2006, and 2007 Ontario Budget changes Updated commentary, for all recent changes in legislation and case law Updated legislation, incorporating all recent amendments to July 31, 2007 New and revised administrative guides and publications, including updated guides on computer software and purchase exemption certificates A new guide on common audit issues and additional interpretations on leases and rentals and telecommunications services Table of Contents Foreword Summary of Amendments Quick Reference Charts Ontario Retail Sales Tax Commentary Retail Sales Tax Act Regulation 1012: Definitions, Exemptions and Rebates Regulation 1013: General Regulation 10/03: Rebate for Energy-Efficient Appliances Retail Sales Tax Information Notices Retail Sales Tax Guides Small Business Pointers and Small Business Guide Retail Sales Tax Interpretation Letters Ministry of Revenue Tax Offices Topical Index About the Author Formerly known as Robert Brakel & Associates, Ryan is the leading tax services firm in North America, with the largest transaction tax practice in the United States and Canada. Since 1974, the firm's Canadian practice, located in Toronto, Ontario, has performed work for more than 5500 organizations on a variety of tax matters, both provincially and nationally. Headquartered in Dallas, Texas, the firm provides a comprehensive range oIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
me Ontario Real Estate Law Developments By www.cch.ca Published On :: Ontario Real Estate Law Developments is a newsletter that summarizes all recent developments in real estate law in Ontario, including a legislative updates and case summaries. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
me OLD CCH Document By www.cch.ca Published On :: CCH Document is a complete document management solution built specifically for today's accounting firms. This robust application reduces the costs associated with creating and storing paper documents, resulting in an environment where your staff will work together more efficiently. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
me Nathan's Company Meetings, 8th edition By www.cch.ca Published On :: Tue, 09 Sep 2008 09:06:34 GMT 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. 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. Full Article
me Implementing Estate Freezes, 3rd Edition By www.cch.ca Published On :: 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. Full Article
me Getting and Staying Listed: A Primer for Public Company Executives and their Professional Advisors By www.cch.ca Published On :: 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
me Fundamentals of Securities Regulation, 5th Edition By www.cch.ca Published On :: 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. Full Article
me Electronic Commerce and Internet Law in Canada, 2nd Edition By www.cch.ca Published On :: 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
me Document Registration Guide, 16th Edition By www.cch.ca Published On :: Thu, 13 Aug 2009 08:26:19 GMT 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. 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 LIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
me Charities, Non-Profits and Philanthropy Under the Income Tax Act, 2006 By www.cch.ca Published On :: Wed, 04 Jul 2007 15:24:38 GMT Written by William I. Innes, LLB, LLM, and Patrick J. Boyle, LLB, Canada's most highly regarded experts on charities and non-profits at Dentons, Charities, Non-Profits and Philanthropy under the Income Tax Act provides a readable, affordable and comprehensive guide to the regulation of charities, non-profits, and philanthropy under the Income Tax Act. This book brings together all the material charities, non-profits, and their advisors need in one manageable, user-friendly volume. Topics covered: What Qualifies as a Charitable Donation? How is a Charitable Organization Defined? Registration of Charities Public Foundations Private Foundations Gift Planning Reporting, Disclosure, and Record Keeping Penalties and Revocation of Registration Appeals Charitable Donations and Expenditures in Foreign Countries Political Activities A must-have reference tool for anyone who: Provides legal or accounting services to charitable or non-profit organizations Provides advice on charitable donations as a vehicle for tax management and estate or tax planning Acts as an administrator of a charity or non-profit organization There is simply no better source for complete and up-to-date tax advice concerning charitable organizations and charitable donations! Be sure about your tax planning strategies. Order Now! If you would like more details about this product, or would like to order a copy online, please click here. Full Article
me Canadian Wealth Management Guide By www.cch.ca Published On :: Making it easier to provide your clients with practical guidance Canadian Wealth Management Guide is a comprehensive resource that delivers practical strategies and tactics for maximizing wealth while minimizing tax exposure for individuals, private companies and public corporations. What sets it apart is that it is written for the investor using everyday language. It explains clearly how tax laws affect individuals and businesses so that you can incorporate text from the guide directly into your correspondence with clients. The focus is on the practical rather than the theoretical, making it easier for you to explain to clients how the law applies to them. The guide makes it quick and easy to find the information you need and is updated quarterly. Commentaries incorporate statutory law, case law and practical discussions, all the while discussing the technical aspects of the topic. Topics include: RRSP tax planning strategies "First Time" Home Buyers' Plan RRSP maturity options Income splitting Education planning Family tax planning Taxation of alternatives Professional corporations Employee equity investments Retirement compensation Employee loans Life insurance Immigration Emigration The principal residence Self employment, self incorporation Business succession issues Year-end tax planning Marriage Separation and divorce Planning for disabled persons Bonus features: Wealth Management Times newsletter, providing up-to-the minute coverage of the latest issues All relevant CRA Interpretation Bulletins and Information Circulars Free training and technical support Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time. Professionals who subscribe to the Canadian Wealth Management Guide also find these publications instrumental to their practice: Canadian Estate Planning Guide Tax Planning for Small Business GuideIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
me Canadian Real Estate Income Tax Guide - Newsletter By www.cch.ca Published On :: Keeping you current on the latest changes affecting real estate tax law Canadian Real Estate Income Tax Guide newsletter provides you with commentary and digests of recent cases, plus summaries of all recent developments in real estate taxation in Canada. It also includes a legislative update. Included free with the purchase of Canadian Real Estate Income Tax Guide. Updated quarterly and delivered by email in PDF format. Bonus features: Free training and technical support Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time. Professionals who subscribe to the Canadian Real Estate Income Tax Guide newsletter also find these publications instrumental to their practice: Canadian Tax Reporter Dominion Tax Cases Canadian GST/HST Reporter If you would like more details about this product, or would like to order a copy online, please click here. Full Article
me Canadian Real Estate Income Tax Guide By www.cch.ca Published On :: Easy-to-read analysis of real estate income taxation with expert commentary If you are a legal or accounting professional involved with the acquisition, holding, development, leasing or disposition of real estate, you’ll find the Canadian Real Estate Income Tax Guide the definitive tax tool. Well organized, well presented, and well written, the guide’s comprehensive treatment of real estate tax will help you to gain a thorough understanding and includes reliable commentary by tax specialist Ian MacInnis you can use to reinforce your point when advising clients. The internet version is updated quarterly. Content includes: Analyses of developments in case law, legislations, and the administrative practices of the CRA Relevant CRA documentation, where applicable Time-saving tax planning tips at the end of each chapter Topics covered: Purchase and sale of real estate Other dispositions of real estate Real estate as capital property Depreciable property and capital cost allowance Holding real estate for the production of rental income Real estate financing and real estate leasing Real estate investment structures and syndications Real estate development Reorganizations of real estate holdings Principal residence Tax consequences of failed real estate ventures Non-residents and Canadian real estate Canadian investment in foreign real estate Real estate and the GST/HST Bonus features: Canadian Real Estate Income Tax Guide newsletter Free training and technical support Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time. Professionals who subscribe to the Canadian Real Estate Income Tax Guide also find these publications instrumental to their practice: Canadian Tax Reporter Dominion Tax Cases Canadian GST/HST Reporter If you would like more details about this product, or would like to order a copy online, please click here. Full Article
me Canadian Institutional Investment Rules By www.cch.ca Published On :: Looking for the most current legislation for institutional investing? We've got it! An up-to-date compilation of the relevant federal and provincial statutes required by institutional investors. Your one-stop source that also includes the pertinent regulations, rules, guidelines and policies. Edited by senior corporate and securities lawyer Barbara J. Hendrickson, who currently practises in the Toronto office of the international law firm of Baker & McKenzie. Publication Year: 2004 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
me Canadian Income Tax Research Index By www.cch.ca Published On :: A comprehensive listing of all the tax research resources you’ll ever need The Canadian Income Tax Research Index is an indispensable tax research tool. It gives you a comprehensive index – both topical and sectional – of analytical articles and other resources relating to federal income tax. Included is a list of recent and upcoming tax conferences, with a summary of papers delivered and information on how to obtain them, plus a comprehensive listing of books published on the subject of federal tax. In short, it’s the ideal research aid because it saves you time and ensures your research is complete. The Internet version is updated quarterly. Bonus features: Free training and technical support Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time. Professionals who subscribe to the Canada Income Tax Research Index also find these publications instrumental to their practice: Window on Canadian Tax Canadian Tax Reporter Tax Topics If you would like more details about this product, or would like to order a copy online, please click here. Full Article
me Canada-U.S. Employment Transfers: A Guide to Personal Tax Planning, 6th Edition By www.cch.ca Published On :: 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. Full Article
me Canada Income Tax Guide with Income Tax Act, Regulations and Rulings By www.cch.ca Published On :: A concise guide to the Income Tax Act, plus relevant legislation If your practice calls for the basics, the Canada Income Tax Guide with Income Tax Act, Regulations and Rulings has you covered. In addition to the fundamental Canada Income Tax Guide, it provides you with full text of relevant legislation, regulations, and government publications, all in one bundle. When you’re looking for a concise treatment of Canada’s Income Tax Act, this package provides the right amount of information in the right place, and represents unbeatable tax research value. The comprehensive guide places the emphasis on issues of most concern to practitioners, including retirement saving, pension plans, capital cost allowance, automobile benefits, support payments, small business deduction, SR&ED, and investment tax credits The Internet version is updated semi-monthly. Content includes: Commentary on the Income Tax Act compiled by Wolters Kluwer CCH analyst Robert Spenceley, and tax planning strategies by contributors from Minden Gross LLP. Income Tax Act and Regulations Income Tax Folios, Bulletins, Circulars, and Technical News Department of Finance comfort letters and news releases Canada-US and Canada-UK tax treaties Comprehensive set of charts and tables setting out tax rates, credits, and other useful tax information Former Income Tax Act Federal Budgets Bonus features: Tax Notes monthly newsletter to keep you current on the latest changes affecting federal income tax. News Tracker brings you up-to-the-minute information on the latest tax developments. You choose the topic and how frequently you want to be updated. Activity logs help you keep track of time spent doing research. Free training and technical support Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time. Professionals who subscribe to the Canada Income Tax Guide with Income Tax Act, Regulations and Rulings also find these publications instrumental to their praIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
me Canada Income Tax Guide By www.cch.ca Published On :: A concise, easy-to-use guide to the Income Tax Act The Canada Income Tax Guide was created specifically for those with a wide-ranging tax practice, financial officers, payroll managers, and other professionals who are looking for clear, concise guidance on the Income Tax Act. It features accessible commentary by Wolters Kluwer CCH analyst Robert Spenceley on the matters you need to be aware of, plus a separate section authored by tax practitioners from Minden Gross LLP with practical planning strategies you can recommend to your clients. This comprehensive guide is one of the most current information sources available on the Income Tax Act and places the emphasis on issues of most concern to practitioners, including retirement saving, pension plans, capital cost allowance, automobile benefits, support payments, small business deduction, SR&ED, and investment tax credits. The Internet version is updated semi-monthly. Hypertext links from the commentary take you directly to relevant text in the Act and related CRA documents to ensure research is quick and comprehensive. Content includes: Income Tax Act and Regulations Income Tax Folios, Bulletins, Circulars, and Technical News Department of Finance comfort letters and news releases Canada-US and Canada-UK tax treaties Comprehensive set of charts and tables setting out tax rates, credits, and other useful tax information Bonus features: Tax Notes monthly newsletter to keep you current on the latest changes affecting federal income tax. News Tracker brings you up-to-the-minute information on the latest tax developments. You choose the topic and how frequently you want to be updated. Activity logs help you keep track of time spent doing research. Free training and technical support Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time. Professionals who subscribe to the Canada Income Tax Guide also find these publications instrumental to their practice: Tax Planning for Small If you would like more details about this product, or would like to order a copy online, please click here. Full Article
me British Columbia Real Estate Law Developments By www.cch.ca Published On :: British Columbia Real Estate Law Developments is a newsletter that summarizes the most recent developments in the practice of real estate law in British Columbia, including summaries of cases and updates on legislative changes. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
me ADR in the Corporate Environment: A Practical Guide for Designing Alternative Dispute Resolution Systems By www.cch.ca Published On :: This book provides corporations with valuable information about the benefits of alternative dispute resolution and how to apply ADR techniques and processes in the business environment. It offers both a theoretical and practical guide to ADR and the process of system design, exploring specific tools to engage in system design analysis and implementation. This text offers a model dispute resolution design system process with step-by-step explanations of disputes, ADR processes and how to implement the various processes within the business structure. Discontinued Publication Year: 1999 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
me Canadian Income Tax Act with Regulations, Annotated - Academic 96th Edition By www.cch.ca Published On :: Wed, 25 Aug 2010 15:22:51 GMT Please note that our CCH Canadian Income Tax Act with Regulations, Annotated - Academic 96th Edition is only available to post-secondary students or institutions and can be purchased alone, or as part of a tax bundle for even greater savings. For more information, please follow the links below: Introduction to Federal Income Taxation in Canada, 34th Edition Federal Income Taxation: Fundamentals, 6th Edition The 96th edition of the Canadian Income Tax Act with Regulations, Annotated - Academic is filled with accurate, up-to-date content and highlights proposed legislative changes that make it indispensable for tax professionals. The 96th edition continues the CCH practice of providing valuable cross-references and editorial notes from leading tax experts to assist you with Canada's complex tax laws. The various types of related information are clearly identified, making it easy to find the answers you need to make smart decisions quickly. The Canadian Income Tax Act with Regulations, Annotated - Academic 96th Edition encompasses all the latest developments that are essential to tax professionals, including: The full text of the Income Tax Act and Regulations as amended to July 2013 Legislation from Bill C-60, Economic Action Plan 2013 Act, No. 1, implementing certain 2013 Budget proposals Legislation from Bill C-48, Technical Tax Amendments Act, 2012, enacting several past years of numerous technical amendments throughout the Act and Regulations Additional 2013 Budget proposals not yet enacted and other draft legislation proposals released up to July 12, 2013 Selected Department of Finance comfort letters, news releases, and remission orders Canada-U.S. and Canada-U.K. Tax Conventions Interpretation Act and The Income Tax Conventions Interpretation Act Other features in the Canadian Income Tax Act with Regulations, Annotated - Academic 96th Edition make it easier and faster to use: New and updated editorial notes with explanations, tips and traps Cross-references to additional sources of information, including: Related sections of the Act and Regulations Income Tax Folios, Bulletins, Circulars and Technical News CRA forms and guides CCH newsletter articles Canadian Tax Foundation articles KeyIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
me Income Tax Bulletins, Circulars, and Technical News By www.cch.ca Published On :: Fri, 03 Jul 2009 15:33:52 GMT The Canada Revenue Agency (CRA) issues income tax interpretation bulletins (ITs) to provide technical interpretations and positions regarding certain provisions contained in income tax law. Due to their technical nature, ITs are used primarily by CRA staff and tax specialists. An interpretation or position contained in an IT generally applies as of the date on which it was published, unless otherwise specified. If you seek to provide the optimal solution on income tax related matters, then you need these invaluable resources. Income Tax Bulletins, Circulars, and Technical News is the only comprehensive print reference book that consolidates the Canada Revenue Agency's interpretations of the Income Tax Act; CRA procedures, practices, and administration policies; and CRA's position on recent court decisions. It offers three separate indexes to assist you in searching for the information you need fast. The Topical Index references specific topics of interest. The Sectional Index allows you to search for a document applicable to a provision in the Income Tax Act The Numerical Finding Index references the exact page of the circular, bulletin, or technical news that you need This reference book is produced annually. The 2010 edition is consolidated to May 31, 2010. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
me IFRS for Canada: Presentation of Financial Statements By www.cch.ca Published On :: Wed, 14 Jan 2009 15:45:09 GMT Webinar information current as of October 8, 2008 CCH IFRS Webinar Series 2008 - Seminar 5 Significant differences can be expected in general financial statement presentation, as a result of the adoption of IFRS into Canadian GAAP. Such differences will include changes in both the presentation of a company’s balance sheet and income statement, such as differences in the nature of components presented, current and non-current classifications, presentation of line items, and required disclosures. Such changes will impact a company’s traditional key performance measures and ratios, and provide investors with new types of information. Typically, annual financial statements prepared under IFRS will be considerably longer than those prepared under previous rules, entailing considerably more disclosures. A thorough and early understanding of the impacts adoption of IFRS will have on financial statement presentation will be essential for managing stakeholder relations during and after the transition to IFRS. As well, IAS 1, Presentation of Financial Statements, has recently undergone significant amendments, including a new requirement for a statement of comprehensive income and terminology changes incorporated throughout IFRSs, among other important changes. This webinar provides a practical analysis of IAS 1 and IFRs financial statemenIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
me Federal Income Taxation: Fundamentals, 4th Edition By www.cch.ca Published On :: Tue, 14 Jul 2009 10:40:42 GMT Please note that new editions will be available by mid August, 2011 The Federal Income Taxation: Fundamentals, 4th Edition is the book of choice for the Certified General Accountants Association of Canada Taxation 1 course. This book is intended for students taking: Business Economics Taxation Law This textbook has been structured to meet the specific needs of students enrolled in the following programs, or related introductory courses: CGA CMA CA Student Friendly CCH has re-mastered and modified this resource to improve accessibility and increase student comprehension. Covers the fundamental federal income taxation curriculum with a narrow scope and topical coverage Study Guide and supplemental material for students and instructors makes learning even easier Review Questions, Multiple Choice Questions and Exercises are provided at the end of each chapter The proprietary, adjusted learning model employed in this text facilitates understanding and the application of knowledge Practical examples and applications are designed to anchor and integrate learning References to the Income Tax Act are incorporated throughout the text, with all key topics covered Includes two extra appendices: Individual Tax Facts and Withholding Tax Robert E. Beam, F.C.A., is a Professor Emeritus in the School of Accounting and Finance, University of Waterloo. He was associated with Ernst & Young, Chartered Accountants, Toronto. From 1972 to 1998, he was Coordinator of the Tax Section of the School of Accountancy, Institute of Chartered Accountants of Ontario. In September 2002, Mr. Beam became the first recipient of the Canadian Institute of Chartered Accountants Award for Excellence in Tax Practice and Education. His articles have appeared in the Canadian Tax Journal. Stanley N. Laiken, Ph.D., is the Deloitte Professor in the School of Accounting and Finance, University of Waterloo. He has taught taxation to students in professional programs, both at the university and post-university levels, since 1972. He is a recipient of the Distinguished Teacher Award at the University of Waterloo and the Canadian Academic Accounting Association’s L.S. Rosen Award in recognition of outstanding contributions to Canadian accounting education. His articles have appeared in the Canadian Tax Journal. He is also the Director of the Deloitte Centre for Tax Education and Research at the University of Waterloo. James J. BarnetIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
me Canadian GAAP vs. IFRS for Canada: Some Major Differences By www.cch.ca Published On :: Tue, 09 Sep 2008 14:59:59 GMT This webcast was recorded on June 11, 2008 CCH IFRS Webinar Series 2008 – Seminar 3 On the surface Canadian GAAP and IFRS appear very similar. However, the devil is in the details. Understanding how reporting will be impacted under International Financial Reporting Standards is important to making decisions regarding presentation on financial reporting. CCH Canadian presents the third in a series of online seminars on IFRS for Canada. This 90-minute webinar is presented by Peter D. Chant, FCA, PhD, Partner at Deloitte Canada and author of iGAAP 2008: IFRS for Canada. Agenda Inventory Property, plant and equipment Investment property Intangibles Goodwill Format Participate right from your desk or office. All you need is an Internet connection and a sound card. The Speaker Dr. Peter D. Chant, FCA, is a partner in the National Assurance and Advisory group at Deloitte & Touche LLP. He is a former member and Chair of the Canadian Accounting Standards Board and was co-Chair of the CICA/FASB Task Force that developed the current Canadian and FASB standard on segmented information. He was also a member of the FASB's Task Force on Business Combinations that developed the FASB's current standard on that topic, and a member of the G4+1 Group of Standard Setters, which included the Chairs of the IASB, FASB and the Canadian Accounting Standards Board. Peter has published a textbook on advanced accounting in Canada, and was co-author of a research paper on accounting for joint ventures that was published by the G4+1. He is currently Chair of the Task Force on Non-GAAP Performance Measures of the Canadian Performance Reporting Board of the CICA. He has a Ph.D. in Accounting and Information Systems from Northwestern University. Related Webinars Introduction to IFRS: What's it All About? Business Combinations and Consolidations Under IFRS If you would like more details about this product, or would like to order a copy online, please click here. Full Article
me Taxation of Individual Retirement Accounts, 2012 By www.cch.ca Published On :: Wed, 22 Jun 2011 15:19:39 GMT Available: April 2012 Comprehensively analyzes all the tax laws applicable to individual retirement accounts. The first part of the book discusses the 15 different types of IRAs, including the four most recent types authorized by the tax laws: the Roth IRA, the education IRA, the SIMPLE IRA, and the deemed IRA. The second part discusses the various areas of tax law relating to the operation and administration of an IRA. There is a separate chapter on each area of the tax law. The third part of the book deals with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, and estate taxes. It also deals with the tax rules applicable to the different types of the beneficiaries receiving distributions from an IRA, including foreign beneficiaries, charitable beneficiaries, trust beneficiaries, estate beneficiaries, spouse and nonspouse beneficiaries, and individual and non-individual beneficiaries. Related books: Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012 Estate Planning (2013 Edition) (U.S.) U.S. Master Estate and Gift Tax Guide (2013) Estate and Retirement Planning Answer Book, 2012 Ed. U.S. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
me 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
me Taxation of the Entertainment Industry, 2012 By www.cch.ca Published On :: Mon, 17 Aug 2009 10:46:19 GMT Available June 2012 Part of the new CCH Beacon Series, Taxation of the Entertainment Industry 2012 is an insightful treatise that helps practitioners in entertainment tax planning: • spot unique issues before they become problems, • interpret rules and regulations correctly, • make business decisions that lower taxes, • and ensure compliance with the law. This valuable reference by expert practitioner and author, Schuyler Moore, provides in-depth treatment of the taxation of film and television industries, including music and sports. It provides insights on proven strategies and techniques for achieving solid bottom-line results for those practitioners with clients within the entertainment industry. Taxation of the Entertainment Industry sets forth details of an eight-point master plan for managing entertainment tax issues: • Know how the law characterizes ownership rights and interests • Choose a business form that provides maximum tax advantage • Determine the best time to report and recognize income • Reduce the tax burden through deductions, depreciation, and the investment tax credit • Avoid liability for failure to withhold wages • Realize tax deferral and tax savings through foreign production or distribution • Discover innovative and creative strategies for financing film production and distribution, and • Pay close attention to the special tax considerations that apply to talent. Moore thoroughly explains all of these issues, opportunities and challenges with clarity in this sure and steady guide through the ins and outs of entertainment tax law. CONTENTS: • Overview • Fundamental Characterization Issues • Choice of Entity • Income Recognition, Timing and Characterization • Deductions and Depreciation • Wage Withholding • Foreign Production and Distribution • U.S. Tax Withholding on Foreign Persons • Financing Using Domestic Tax Shelters • Other Financing Methods • Tax Planning for Talent • California Taxation • The Sports Industry • The Music Industry • Film Financing • Forms ABOUT THE AUTHOR: Schuyler M. Moore is a partner in the Corporate Entertainment Department at the Los Angeles office of the national law firm of Stroock & Stroock & Lavan LLP. He was the founding Chairman of the Entertainment Tax Subsection of the Los Angeles County Bar Association Taxation Section. Mr. Moore holds undergraduate and law degrees from the University of California at Los Angeles, where he was first in his law class. He has published numerous articles dealing with a wide variety of tax subjects and is the author of The Biz: The Basic Business, Legal and Financial Aspects of the Film Industry. Mr. Moore is an adjunct professor for the UCIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
me Tax Legislation 2009: Highlights of the American Recovery and Reinvestment Act of 2009 By www.cch.ca Published On :: Mon, 13 Apr 2009 15:36:31 GMT CCH's Highlights of the American Recovery and Reinvestment Act of 2009 is a convenient vehicle for alerting clients to the new tax provisions provided under this economic stimulus bill. For individuals, this legislation includes a Making Work Pay Credit based on earned income, with a $250 economic stimulus payment to Social Security recipients and disabled veterans; an AMT patch for 2009; extension of the first-time homebuyer credit to September 1, 2009, with the repayment obligation eliminated for 2009 purchases; a $3,000 floor on the refundable Child Tax Credit; a $2,500 American Opportunity Tax Credit that is 40 percent refundable; suspension of income tax on up to $2,400 of unemployment benefits for 2009; expansion of eligible expenses for 529 plans to include computers and related technology; an above-the-line deduction for taxes related to the purchase of a new automobile; an increase in the credit for nonbusiness energy property from $500 to $1,500 and a modification of standards; removal of the dollar limits on the credit for residential energy efficient property for fuel cell property; an increase in the credit for alternative fuel vehicle refueling property; and a general re-write of the plug-in electric drive motor vehicle credit, including elimination of dollar caps, a new credit for two or three wheel and low-speed plug-in vehicles, and allowing a credit for conversion kits. On the business side, provisions include extending bonus depreciation and increased 179 expensing through 2009; up to five-year carryback of net operating losses; expansion of the Work Opportunity Tax Credit to cover unemployed veterans and disconnected youth; deferral of cancellation of indebtedness income; an increased exclusion amount for commuter transit benefits and transit passes; an increase in the capital gain exclusion percentage for qualified small business stock; and reduction to seven years for the S Corporation built-in gain holding period. The legislation also includes a number of new or enhanced bond provisions aimed at economic recovery and alternative energy. CCH's Highlights booklet is ideal for informing clients, prospects and staff about the key new tax changes and prompting them to turn to their tax and financial advisers for help. It's authoritative, yet practical and easy-to-understand. Affordable quantity discounts and the option of printing firm name and logo on the cover make the CCH Highlights booklet a great tool for firms to grow their businesses. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
me Tax Legislation 2009: American Recovery and Reinvestment Act of 2009 By www.cch.ca Published On :: Tue, 17 Mar 2009 14:56:00 GMT CCH's American Recovery and Reinvestment Act of 2009 -- Law, Explanation and Analysis provides thorough and complete text of added, amended, or repealed Code sections with controlling committee reports and CCH's explanation and analysis of tax provisions contained in the legislation. CCH editorial staff, along with leading practitioners, provide clear and practical guidance of the impact of the law's changes, including how various taxpayer groups and situations are affected. The law is arranged in Code section sequence with italicized type used for all new language that amends previous Code sections. CCH also provides several special tables and lists to facilitate quick and thorough understanding of the new law and how it affects taxpayers. Features include an effective dates table organized by Code section, a listing by Code section of the Act sections affecting it, and a listing by Act section of the Code sections affected. CCH's American Recovery and Reinvestment Act of 2009 -- Law, Explanation and Analysis is THE resource that tax professionals, businesses, government staff and students alike need to get all the details of and help on new tax legislation changes. CCH provides the critical, late-breaking explanation and analysis to help readers make sense of complex legislative change so they can plan, respond and advise with confidence. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
me 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 aIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
me Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009 CPE Course By www.cch.ca Published On :: Tue, 17 Mar 2009 15:00:41 GMT In Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009 CPE Course, noted tax experts Sidney Kess, J.D., CPA, and Barbara Weltman, J.D., take a straightforward and practical look at 2009 tax legislation and related developments. This text-based Course offers tax professionals helpful guidance on the new law, including planning opportunities, pitfalls to beware of, and ways practitioners can capitalize on the law with their clients. Helpful Practice Development Tips, Planning Pointers and Observations designed to assist users in understanding and applying the new law are peppered throughout. The Course comes complete with learning objectives, study problems and a final exam for use in earning valuable continuing education credits. The course will be divided into six chapters: Changes for Individuals Housing Education and Health Retirement Savings Changes for Business Miscellaneous Changes If you would like more details about this product, or would like to order a copy online, please click here. Full Article
me Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009 By www.cch.ca Published On :: Wed, 29 Apr 2009 14:16:49 GMT In Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009 CPE Course, noted tax experts Sidney Kess, J.D., CPA, and Barbara Weltman, J.D., take a straightforward and practical look at 2009 tax legislation. This text-based Course offers tax professionals helpful guidance on the new law, including planning opportunities, pitfalls to beware of, and ways practitioners can capitalize on the law with their clients. Helpful Practice Development Tips, Planning Pointers and Observations designed to assist users in understanding and applying the new law are peppered throughout. The Course comes complete with learning objectives, study problems and a final exam for use in earning valuable continuing education credits. The course will be divided into six chapters: Changes for Individuals Housing Education and Health Retirement Savings Changes for Business Miscellaneous Changes If you would like more details about this product, or would like to order a copy online, please click here. Full Article
me GAAP Financial Statement Disclosures Manual, (with CD-ROM), 2011-2012 By www.cch.ca Published On :: Wed, 22 Jun 2011 13:31:52 GMT Available: September 2011 Author: George Georgiades, CPA The 2011-2012 GAAP Financial Statement Disclosures Manual provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements. Specifically, the Manual: Provides over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement. Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes. Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual. Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities. All of the sample disclosures in the GAAP Financial Statement Disclosures Manual are included on the accompanying CD-ROM. Therefore, once you’ve identified the disclosure suited to your specific needs, you can simply select it from the CD-ROM, place it into your financial statements, and then modify it as necessary. Also included is a financial statement disclosures checklist that provides a centralized resource of the required and recommended GAAP disclosures and key presentation items currently in effect, using the style referencing under the FASB Accounting Standards Codification as well as references to pre-Codification FASB literature. It is designed to assist the user in determining whether the required financial statement disclosures and key presentation matters have been addressed. This Manual is arranged into the following major parts, consistent with the Codification’s broad structure: Part 1 General Principles (Topic Codes 100s) Part 2 Presentation (Topic Codes 200s) Part 3 Assets (Topic Codes 300s) Part 4 Liabilities (Topic Codes 400s) Part 5 Equity (Topic Codes 500s) Part 6 Revenue (Topic Codes 600s) Part 7 Expenses (Topic Codes 700s) Part 8 Broad Transactions (Topic Codes 800s) Part 9 Other If you would like more details about this product, or would like to order a copy online, please click here. Full Article
me 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
me 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
me Financial Statement Notes Library By www.cch.ca Published On :: Fri, 18 Nov 2011 12:11:10 GMT Ensure consistent and accurate compliance with financial statement disclosure requirements. With the increasing complexity of and changing requirements for financial reporting compliance the need for efficient, consistent, and accurate application of accounting standards has never been greater. The Financial Statement Notes Library contains up-to-date, easily customizable templates for financial statement disclosures. Notes are easy to find and can be quickly cut and pasted into the financial statement you are working on. Now you can save time and ensure consistent application of financial statement disclosures for all your private enterprise clients’ financial statements. Why the Financial Statement Notes Library? Time saved - no need to create notes from scratch; notes are quick and easy to find. Consistency Maintained - all statement preparers use the same notes. Accuracy Ensured - notes are up to date and prepared by an expert. Notes Customized - easily add information specific to your corporate clients’ industry. Transition Made - between previous GAAP and new ASPE. Some key areas updated with changes under new ASPE include: Financial Instruments Employee Benefits Asset Retirement Obligations Intangible Assets Impairment Income Taxes Interests in Associated Companies and Joint Ventures Stock-based Compensations Business Combinations Updated for compliance with new standards: All disclosures in the Library have been recently reviewed and updated for compliance with the new Canadian GAAP Accounting Standards for Private Enterprises (ASPE), effective for fiscal years beginning on or after January 1, 2011. Notes are regularly reviewed and updated as necessary. A "Recent Update" page keeps you apprised of updates as they occur. To learn more, download the Financial Statement Notes Library brochure. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
me China Outbound Investments By www.cch.ca Published On :: Fri, 27 May 2011 11:39:21 GMT Authors/Consultants: Lutz-Christian Wolff, Professor of Law at the Faculty of Law, Chinese University of Hong Kong CHINA OUTBOUND INVESTMENTS offers practical and authoritative guidance to Chinese investors and their advisors as well as to those located in actual and potential target countries of Chinese investments around the world (including Canada). CHINA OUTBOUND INVESTMENTS provides: a structured and precise introduction to the law and practice of China outbound investment projects, including approval and registration requirements, anti-trust law, HR issues, taxation and accounting a comprehensive discussion of general topics of importance in the context of cross-border investments, such as the discussion of structuring options, tax planning, outbound related IT and IP issues as the importance of investment treaty networks a unique compilation of 23 country reports from law firms around the world addressing their home jurisdictions' inbound investment regimes a compilation of bilingual PRC laws and regulations governing China outbound investments. Case analysis Commentary in great detail Step by step guide Table of Content: CHAPTER I China Outbound Investments: Facts and Developments CHAPTER II China’s Outbound Investment Regime Introduction (Lutz-Christian Wolff, Chinese University of HK) Approval and Registration Requirements (Lutz-Christian Wolff, Chinese University of HK) Labor (Jun Dai, HHP Attorneys-at-Law) The Impact of the Anti-Monopoly Law (Mark Williams, Hong Kong PolyU) Financing (Jun Dai, HHP Attorneys-at-Law) QDII (Xi Chao, Chinese University of HK) Taxation (Michael To, Godfrey Ip, Mazars HK / Peter Law, Mazars Shanghai) Accounting (Julie Laulusa, Mazars Shanghai) CHAPTER III China Outbound Investments – General Topics Introduction (Lutz-Christian Wolff, Chinese University of HK) Investment Modes, Investment Vehicles and Investment Restrictions (Lutz-Christian Wolff, Chinese University of HK) Private Equity(Julian Lemor, Christian Schatz, SJ Berwin) Financing (Heiko Starrossom) IP (Oliver Buehr, SKW Schwarz Rechtsanwalte) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
me Fair Value Measurements Answer Book (2011) By www.cch.ca Published On :: Wed, 22 Jun 2011 14:46:28 GMT Fair Value Measurements Answer Book (formerly the FAS 157 Answer Book) is the most comprehensive and authoritative resource for getting quick and accurate information about the adoption, planning, and implementation of ASC Topic 820's fair value measurement standards. Includes all the ASC Topic 820 support materials you need to remain in compliance with all requirements, including common Q&A's, helpful practice aids, official FASB documents, and sample SEC filings. Related Books: Accounting Research Manager - ARM If you would like more details about this product, or would like to order a copy online, please click here. Full Article
me Income Taxation of Fiduciaries and Beneficiaries (2012) U.S. By www.cch.ca Published On :: Tue, 21 Jun 2011 10:17:44 GMT Available: Late June 2012 Provides step-by-step guidance on the taxation of fiduciary income. This comprehensive guide for practitioners advising fiduciaries and beneficiaries in federal income tax matters covers the broad range of complex issues from charitable remainder trusts to nexus rules and their effect. Providing expert practical advice, this book helps the practitioner obtain the most advantageous outcomes for his/her fiduciary and beneficiary clients. Key feature: 35 case studies with filled-in forms 1041 and accompanying documents. Volume 1: Overview of the Fiduciary Entity The Fiduciary (Trust) Accounting Concept; Total Return Investment Philosophy Principles of Federal Income Tax for Fiduciaries Itemized Deductions Distributions Capital Gains and Alternative Minimum Taxes, Accounting Periods and Special Rules Estimated Taxes Passive Activity Loss Limitations Trusts: Formation to Termination Charitable Remainder Trusts Charitable Lead Trusts Alternative Use of Grantor Trusts in Transactional Planning Ownership of S Corporation Stock by Trusts--Emphasizing Qualified Subchapter S Trusts and the New More Flexible Electing Small Business Trust Grantor Trust Rules Foreign Trusts Treated as Grantor Trusts Volume 2: Estates: Formation to Termination Income Tax Aspects of Fiduciary Ownership and Administration of Family Limited Partnership (FLP) Interests Income Tax Aspects of Generation-Skipping Transfers State Taxation of Fiduciaries and Beneficiaries Special Commercial Trusts IRS Ruling Policy and Audits; Responsibility for Filing and Payment of Tax Foreign Trusts and Estates Related books: U.S. Master Estate and Gift Tax Guide (2013) Family Foundation Handbook (2013) – U.S. Estate and Retirement Planning Answer Book, 2012 Ed. U.S. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
