the The Executor's Handbook, 4th Edition By www.cch.ca Published On :: Published: December 2011 The Executor's Handbook, 4th Edition is a comprehensive and practical resource designed to assist the administrator or executor of an estate in the administration process. Regardless of the province or territory you reside in, it provides you with the appropriate information and resources you will need to administer either a simple or complex estate. This latest edition updates the existing content, and will also expand the commentary and legislative references to include valuable new estate administration information. Specific attention has been given to the law as it applies in the province in Quebec, and the commentary has been expanded to reflect the difference in Quebec compared to the other provinces and territories. Topics covered: Considerations regarding digital assets and online activity of deceased Treatment of new registered plans (tax-free savings accounts and registered disability savings plans) at death Updated information on finding suspected or lost life insurance policies Updated information regarding income tax filings and considerations Updated probate tax information About the Author Leanne D. Kaufman is Vice-President of the Professional Practice Group at RBC Wealth Management, Estate and Trust Services. She oversees a team that provides ongoing legal, tax and technical guidance, advice and training to a national group of trust professionals, and senior management. Ms. Kaufman also has experience as an associate lawyer practicing commercial litigation. Contributors Anne Chaurette K. Thomas Grozinger Shamim Panchbhay If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the The Estate Planner Newsletter By www.cch.ca Published On :: Bringing you timely and relevant estate planning insights Issued monthly, The Estate Planner keeps you up-to-date on the latest developments in estate planning and includes practical and timely feature articles written by experts in the field, including Robert Spenceley, Brian Nichols and Michael Atlas. Includes case summaries and legislative updates. The Estate Planner is included free with your subscription to the Canadian Estate Planning Guide. 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 The Estate Planner newsletter also find these publications instrumental to their practice: Canadian Estate Planning Guide Canadian Wealth Management Guide If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the The Directors Manual By www.cch.ca Published On :: If you are or will be serving as a director of a Canadian corporation, you will need The Directors Manual. Widely regarded as 'the bible' for directors in Canada, it gives you a plain language overview of the duties, responsibilities, and liabilities you face as a director. In particular, it discusses the potential liability of directors under corporate law, securities regulation, tax, trade practices, labour standards law, and environmental protection legislation. The Manual also includes useful precedents, selected legislation relating to corporate directors, plus numerous checklists and practical tips on how to manage your role as a director, including the associated risks. Relevant commentary is provided on the following topics: Corporate Governance Formal Provisions Corporate Finance Duties and Powers Takeover Bids Disclosure Remuneration of Directors Meetings Financial Information Controls and Sanctions Risk Management Environmental Liability Unlawful Trade Practices Not-for-Profit Corporations Financial Institutions Bankruptcy and Insolvency Included with your subscription is Directors' Briefing, a newsletter published three times annually containing feature articles, digests of recent cases, and updates to legislation that affect the duties, responsibilities, and liabilities of corporate directors in Canada. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the oneSource, The Financial Planner's Search Engine By www.cch.ca Published On :: oneSource Special Offers available for Association Members and Affinity Program Partners. Is your firm participating? Call to check: 1-800-268-4522. Whatever you need to know about Wealth Management And Estate Planning, you'll find it in this one comprehensive source. With a key word searchable database, you'll find it faster and easier than you can imagine. With Internet updating, you'll know about any news and changes as soon as they are reported. When you subscribe to this database, you'll also receive free subscriptions to two electronic newsletters: The Estate Planner and the Wealth Management Times. Topics include: Complete retirement and estate planning, including tax planning strategies Investment planning & products including alternative investments Will, trusts and pension plans Full tax and taxation issues including U.S. information Comprehensive insurance information CRA Bulletins & Information Circulars Legal, Compliance and Finance matters Business Succession Planing Immigration and Emigration Features: Keyword and phrase searches make information retrieval quick and easy Hypertext links walk you through legislation, commentary and government forms and checklists Copy, paste and print functions allow you to use information in your own client materials, newsletters or Web pages The subscription is updated frequently so you stay current and up-to-date on all the topics you need to know If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the 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
the 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
the 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
the The Advisor's Guide To Business Succession Planning, 4th Edition By www.cch.ca Published On :: Tue, 14 Sep 2010 16:10:03 GMT Introducing the 4th edition of The Advisor’s Guide To Business Succession Planning, a truly comprehensive guide that features all the information youneed to give your clients the advice they need. Co-authored by Malcolm Scarratt and James Kraft, two leadingbusiness succession and estate planning specialists, this popular guide focuses on all the important topics – from legal, tax, insurance and financial implications to personal and emotional issues that may be involved throughout the planning process. In The Advisor’s Guide To Succession Planning, you will learn all about: Getting started Insurance Family owned-businesses Succession planning for the advisor Small business gains and exemptions Identification of appropriate buyers Business valuation Determination of clients’ key motivators Circumstances of sale, such as retirement, disability or death. The 4th edition reflects new market realities. Expanded and updated, the new edition of The Advisor’s Guide To Business Succession Planning takes everything a step further. It includes valuable information on: New options for buyout structures due to changes to the dividend taxation rules Finding creative financing alternatives due to market volatility and changing lending practices by banks ‘Escape Hatch’ planning. What’s more, the 4th edition features a new section that helps answer the question: Am I better off retaining ownership? Plus, it includes an expanded chapter focused on the Advisor’s own practice. There is even a handy Business Succession Planning Checklist that will make the planning process much easier. Order your copies today. If you would like more details about this product, or would like to order a copy online, please click here. Full Article the The Role of IFRS 1: Getting There to Here By www.cch.ca Published On :: Wed, 14 Jan 2009 15:44:58 GMT Webinar information current as of September 10, 2008 CCH IFRS Webinar Series 2008 - Seminar 4 Thousands of companies throughout Canada will soon be undertaking a major transition in financial reporting, by moving away from Canadian GAAP to a brand new set of accounting standards issued by the International Accounting Standards Board (IASB). Key to successfully making this transition to IFRS is a thorough understanding of IFRS 1 First-time Adoption of International Financial Reporting Standards. IFRS 1 sets out mandatory guidance, as well as several elective exemptions, for first time implementation of IFRS as a basis of financial reporting. As a transitional standard, IFRS 1 has sought to address the demand of investors for transparent information that is comparable over all periods, while also allowing reporting entities a suitable starting point for accounting under IFRS. The initial application of IFRS 1, and choices made under this standard, will impact not only the transitional work involved in preparing for the adoption IFRS, but also post-conversion results of companies going forward under this new basis of reporting. This webinar provides an update and a brief review of the requirements of IFRS 1 including: The basic idea and some challenges The practicalities: elective exemptions Mandatory exemptions If you would like more details about this product, or would like to order a copy online, please click here. Full Article the The Federal Budget 2011 By www.cch.ca Published On :: Fri, 09 Jan 2009 12:21:18 GMT This Special Report contains the full text of the 2011 Federal Budget announced on March 22, 2011. In addition this report contains commentary written by Fraser Milner Casgrain LLP and other members of CCH Canadian’s Editorial Board.. Shipping March 23, 2011 If you would like more details about this product, or would like to order a copy online, please click here. Full Article the The Essential GAAR Manual: Policies, Principles and Procedures By www.cch.ca Published On :: Mon, 20 Nov 2006 13:03:13 GMT The Supreme Court of Canada has delivered judgments in two critical cases involving the General Anti-Avoidance Rule. These long-awaited decisions are the most important developments in tax law in the past decade. Are you on the right side of GAAR? History When GAAR was introduced in 1988, it gave Revenue Canada very broad powers to challenge perceived tax avoidance activity. And since its genesis, there have been many justifiable concerns regarding GAAR's impact on tax planning. The bottom line is that GAAR has the power to affect any transaction that has the purpose of eliminating or reducing tax. But there has been little in the way of practical guidance to make informed planning decisions – until now. The Essential GAAR Manual: Policies, Principles and Procedures is written by Canada's most highly regarded team of experts on GAAR issues at Fraser Milner Casgrain LLP: William I. Innes, LLB, LLM; Patrick J. Boyle, LLB; and Joel Nitikman, LLB, LLM. It was designed with your tax planning practice in mind and includes useful and accessible reference tools that will arm you with the knowledge and insight to inform your clients properly. It answers questions that will affect your tax planning strategies, such as: What's the future of GAAR after Canada Trustco and Mathew? What's a "textual, contextual and purposive" analysis? What does the Supreme Court of Canada mean by requiring that tax measures be "predictable"? What is the future of corporate tax planning? What is the future of family and estate planning? How will commercial tax shelters fare under the "new" GAAR analysis? How does a practitioner cope with the post-Canada Trustco climate? How do you document a transaction that may be probed by GAAR? The author team goes beyond a descriptive and substantive analysis and provides you with key insights into the practical application of GAAR considerations for your day-to-day practice. As the application evolves, the CRA is likely to invoke GAAR with more frequency. Resources The Bottom Line Magazine: Canada's premier newspaper for accountants – The Essential GAAR Manual CCH Publishes First Comprehensive GAAR Manual (11/04/2006)If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Synthesis: Legal Reading, Reasoning and Writing in Canada, 3rd Edition By www.cch.ca Published On :: Thu, 22 May 2008 10:54:15 GMT Published: April 2012 This practical desk reference has proven to be one of the most comprehensive and reliable legal reading, reasoning, and writing guides available today. Synthesis: Legal Reading, Reasoning and Writing in Canada, 3rd Edition will help students and legal practitioners to: Write more effective legal memos, opinion letters, briefs, arguments, status reports, pleadings, and draft opinions; Learn how to use primary and secondary legal resources in making legal arguments; and Develop skills in legal reading, reasoning, and research using examples, exercises, charts, and diagrams What's new: Expanded introductory chapter with new information on lawyering in the digital age, requirements for becoming a lawyer and professional discipline New material on the contribution of aboriginal and European legal traditions to the development of Canadian law New material on equitable jurisdiction and the use of equitable maxims in framing arguments New material on aboriginal courts Expanded and updated discussion of research approaches and the use of electronic legal materials Updated appendices of reference works, websites and legal blogs About the Author Tested in the classroom over several years by the American authors, Synthesis has been rewritten for Canadian readers by an experienced law teacher, Margaret E. McCallum, LLB, PhD. Since 1990, Margaret McCallum has taught in the Faculty of Law at the University of New Brunswick. If you would like more details about this product, or would like to order a copy online, please click here. Full Article the The U.S. CCH Learning Center By www.cch.ca Published On :: The CCH Learning Center offers a complete line of current, comprehensive, interactive continuing professional education courses on US subject. With the CCH Learning Center you choose when and where you complete your credit requirements. CCH Learning Center courses are issued in real-time, with 24-hour access, immediate exam results, certification and technical support responses. Web-based delivery allows course updates to be made immediately, giving you instant access to the most current and complete information available. Practitioners can use the online courses to review changes in federal and state law, investigate a new client's industry, update materials for a business presentation and of course, to earn CPE credit – all at the CCH Learning Center. Resources Complete list of courses If you would like more details about this product, or would like to order a copy online, please click here. Full Article the 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 the 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 the Non-Residents, Cross-Border Transactions, and the GST By www.cch.ca Published On :: Non-Residents, Cross-Border Transactions, and the GST is an invaluable resource for anyone involved with GST/HST issues concerning non-residents. This book provides practical guidance for non-residents of Canada that deal with Canadian customers or products, or carry on business in Canada, and need to know how the GST/HST applies to them. Non-Residents, Cross-Border Transactions, and the GST is a useful addition to the library of anyone who deals with non-residents including commodity tax practitioners, controllers, and business owners.Key topics discussed in the book include: Drop-shipments Non-resident override rule Place of supply rules Cross-border transactions Imports and exports De facto importer rules Permanent establishments and carrying on business in Canada Recovery of tax by non-residentsThe book contains clear explanations of fundamental topics, with numerous examples, especially on the application of the tricky drop-shipment rules. Also contains a detailed topical index.Steven K. D'Arcy is a lawyer and a partner in Bennett Jones LLP, one of Canada's leading business law firms. His practice involves all areas of commodity tax with particular emphasis on the goods and services tax, Canadian customs laws, provincial retail sales tax, and anti-dumping duties.In his GST practice, Steven advises on all facets of the GST legislation with emphasis on corporate transactions, particularly cross-border transactions. He has represented clients on numerous occasions with respect to GST assessments and proposed assessments. Steven served as counsel to the House of Commons Standing Committee on Finance with respect to its review of alternatives to the GST and has frequently provided advice to the Department of Finance with respect to proposed GST amendments.Steven was recently recognized as a leading Canadian tax practitioner in indirect taxes in the International Tax Review's World Tax 2005. He is annually recognized in LEXPERT®/American Lawyer's Guide to the Leading 500 Lawyers in Canada, is also recognized in LEXPERT's Canadian Legal Directory as one of Canada's most frequently recommended commodity tax/customs practitioners, and is consistently recommended as an international trade regulation practitioner. Steven co-developed the Canadian Institute of Chartered Accountants annual "In-Residence GST Course", and currently teaches Part II of the course. He is an editor of the CCH GOODS AND SERVICES TAX REPORTER and the monthly GST Monitor.He lives in Oakville, Ontario with his wife Susanna and their three children, Charlotte, Polly, and Duncan.If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Understanding the Taxation of Partnerships, 6th Edition By www.cch.ca Published On :: Mon, 20 Nov 2006 13:04:27 GMT Understanding the Taxation of Partnerships is now available online. Use your online subscription to: Search research content instantly Access your applicable CCH subscriptions; all integrated Save research to your electronic client files Enjoy access virtually anywhere Understanding the Taxation of Partnerships is the only publication in Canada that provides a comprehensive analysis of tax issues affecting one of the most common forms of business organization. This publication provides in-depth analysis of the tax issues that must be considered when a partnership is used as a business or investment vehicle. The sixth edition of this indispensable reference is a complete guide to understanding Canadian income tax rules including important developments in case law and administrative practice affecting partnerships. This edition has been updated to include: changes to the Canada–US treaty that have affected the use of partnerships in cross-border planning; the SIFT partnership rules; recent cases that have implications for partnerships; and additional material on partnerships in the foreign affiliate context. Other topics covered include: how partnerships differ from joint ventures and other entities; computation of partnership income; the "at-risk" rules; transfers of property to and from partnerships, and other reorganizations involving partnerships; professional partnerships; and partnerships in the international context. The 6th Edition is current to September 30, 2010. If you would like more details about this product, or would like to order a copy online, please click here. Full Article the The Canadian SR&ED Tax Incentives Handbook, 2nd Edition By www.cch.ca Published On :: Fri, 24 Jun 2011 16:14:27 GMT The Canadian SR&ED Tax Incentives Handbook shows you how to take full advantage of one of the most generous R&D tax incentive programs in the world.Every year, the Canadian government awards up to $4 billion in cash refunds and tax credits for Scientific Research and Experimental Development (SR&ED). The Canadian SR&ED Tax Incentives Handbook provides accountants, tax experts, lawyers, scientists and technologists with practical tools that assist in the management of SR&ED programs in order to realize the greatest tax advantage. Author Lucie Bélanger, of the accounting firm PricewaterhouseCoopers, provides comprehensive commentary on all matters, including: Eligibility of activities and expenditures for the SR&ED program How to identify SR&ED activities in commercial projects Management and documentation of SR&ED projects The review of SR&ED contracts by tax authorities New CRA administrative policies Recent changes to the Income Tax ActThe Canadian SR&ED Tax Incentives Handbook includes practical examples, summaries of recent court decisions, keys to identifying SR&ED activities, and case studies by sector. Although comprehensive in its coverage and references, it offers practical strategies and tactics covering the most common SR&ED issues. Written by practitioners for practitioners, this essential guide provides the answers you need to ensure SR&ED planning is accurate, complete, efficient and by the rules.Topics include: Eligible SR&ED activities as defined in the law Excluded activities Common practice Tribunals and the concept of SR&ED The CRA’s interpretation of the concept of experimental development Issues with respect to the eligibility of the activities SR&ED projects and business projects Fundamental and applied research Industrial research Experimental development projects within business projects Research and development of products and processes Strategic development of products and processes Innovation and business strategy Introduction of new technologies and development of products and processes Purchases of technology, know-how or SR&ED results Purchase, development and improvement of production equipment Projects involving industrial control and automation Moulds and tools Eligible experimentation activities and trial runs Software development Documentation If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Federal Tax Course (U.S.): A Guide for the Tax Practitioner (2011) By www.cch.ca Published On :: Wed, 10 Nov 2010 15:00:56 GMT Federal Tax Course: A Guide for the Tax Practitioner offers the knowledge and know-how needed to deal effectively with all current developments in federal tax. This easy-to-use guide is written by Susan Flax Posner, one of today's most effective communicators on the tax law. The Guide presents a complete picture of the federal tax law for today's busy practitioners with clear and easy-to-understand explanations. It discusses hundreds of tax strategies and uses real-world examples to illustrate application of tax principles. This comprehensive manual provides more than 2,300 pages of completely updated material, which has made it an essential and necessary reference for thousands of tax return preparers, business planners, legal advisors or business owners. The Guide is the tax reference of choice for so many practitioners because it covers taxes in a uniquely approachable and understandable way and it helps readers avoid costly tax traps and keep tax bills at their rock-bottom minimum. Simply written and illustrated, yet comprehensive, the Guide provides: Eight chapters on figuring the individual tax that clearly explain all the rules and concepts involved Six chapters on deductions and exemptions that painstakingly present the detail in clear language Five chapters on withholding, AMT and tax accounting that cut through the complexity for better understanding Six chapters on taxation of corporations, S corporations, partnerships, and estates and trusts that plainly explain the rules Five chapters on returns, payments, foreign income and estate and gift that crystallize the issues The new 2011 Edition reflects the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act of 2010, and the Hiring Incentives to Restore Employment (HIRE) Act, as well as recent regulations, rulings and case law that impact the many topics covered. CONTENTS: Key Tax Return Filing Facts Excise Tax Rates 2011 Federal Tax Calendar Figuring the Individual Tax 1. Individuals Filing Status, Personal Exemptions, Standard Deduction and Rates 2. Gross Income Inclusions 3. Retirement Plans 4. Employee Fringe Benefits 5. Gross Income Exclusions 6. Gain or Loss Basis Recognition 7. Gain or Loss, Sale of Residence, Casualty, Theft, Condemnation 8. Capital Gains and Losses of Individuals Maximizing Deductions and Credits 9. Personal Deductions 10. Travel and Entertainment Deductions 11. Depreciation 12. Business Deductions 13. Losses and Bad Debts <If you would like more details about this product, or would like to order a copy online, please click here. Full Article the The Practitioner’s Toolkit By www.cch.ca Published On :: Mon, 23 Aug 2010 11:24:01 GMT The Practitioner’s Toolkit is a comprehensive collection of tax research materials, designed to save you time and your clients money. This toolkit covers federal income tax, GST/HST, provincial tax and personal tax return preparation. You'll enjoy instant access to expert tax commentary and to important documents not available on public websites. The Practitioner's Toolkit offers you industry-leading information at a price that fits any budget. The core components of your toolkit: Canadian Income Tax Act and Regulations, annotated by CCH CRA Technical Interpretations (under "TaxWindow Files") CRA Interpretation Bulletins CRA Information Circulars CRA Income Tax Technical News Draft amendments to the Income Tax Act, along with explanatory notes CRA Federal income tax forms and guides Key tax treaties Up-to-date and in-depth information on GST and HST Insightful and actionable tax commentary and analysis Customizable Daily updates PreparingYour Income Tax Returns® (electronic version) Choose the provincial tax package that is most relevant to you Choose one of the following packages. Each package contains extensive legislation commentary, government documents and case law. Ontario Tax Reporter Atlantic Tax Reporter (NS/NB/PEI/NL) Quebec Tax Reporter Alberta & Territories, British Columbia, and Manitoba & Saskatchewan Tax Reporters Or if your practice requires a national view, choose all Provincial tax reporters. Click here for more details about The Practitioner’s Toolkit Click here for product presentation Related Products: Window on Canadian Tax® Canadian Estate Planning Guide Window on GST/HST Tax Planning for Small Business Guide If you would like more details about this product, or would like to order a copy online, please click here. Full Article the IFRS Literacy: Understanding the New Financial Statements By www.cch.ca Published On :: Wed, 18 Aug 2010 08:16:39 GMT New rules for financial statement users With the transition to International Financial Reporting Standards in Canada, accountants, financial analysts and advisors, corporate finance professionals, institutional and individual investors and other financial statement users will need to re-educate themselves in understanding and interpreting financial statements issued by public companies. Under IFRS traditional performance measures such as key financial ratios or income measures have the potential to change simply due to changes in accounting figures. In the UK for example, when their transition to IFRS occurred, some companies went from a profit to a loss position and vice versa, simply due to changes in accounting rules, rather than performance. Description and explanation of how financial statements will change under IFRS IFRS Literacy: Understanding the New Financial Statements provides a description and explanation of how financial statements will change under IFRS, along with valuable expert analysis and insight into true financial statement literacy in the post-IFRS transition market. The content of this work focuses on practical application and analysis of IFRS-based statements, drawing upon actual examples from both the Canadian and international financial markets. In its electronic subscription format, this content is updatable and fully searchable. IFRS Impact highlights key differences under previous Canadian GAAP Each chapter includes highlighted comments on the impact of IFRS on particular financial statement items. This commentary feature highlights key differences of financial statements prepared under IFRS from those issued under previous Canadian GAAP, noting common changes in accounting policies, amounts, disclosures and presentation. Extracts from published financial statements illustrate these differences. Unique Canadian perspective for Canadian readers IFRS Literacy: Understanding the New Financial Statements provides a unique Canadian perspective for Canadian readers, and is designed to appeal to a broad cross-section of financial statement users, including accountants, financial analysts and advisors, corporate finance professionals, and institutional and individual investors. Topical coverage includes: Basic Building Blocks of Financial Statements Values and Limitations of Key Performance Ratios Assessing Risk and Measurement Uncertainties Management’s Discussion and Analysis (MD&A) Identifying "good" companies and fairly-priced stocks Specific impacts of transition to IFRS About the Author If you would like more details about this product, or would like to order a copy online, please click here. Full Article the US Tax Legislation 2012: Sunset of the 2001 & 2003 Tax Relief Acts: Law, Explanation & Analysis By www.cch.ca Published On :: Mon, 07 May 2012 08:25:53 GMT CCH Provides the critical explanation and analysis to help you make sense of federal tax provisions enacted in 2001 and 2003 that are scheduled to expire December 31, 2012, so you can plan, respond and advise with confidence. This book provides you with timely and practical guidance on the impending sunset of the tax cuts and benefits originally enacted as part of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). Additionally, enhanced capital gains and dividends tax rates in the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) and subsequent legislation will also sunset after December 31, 2012. CCH editors, together with leading tax practionners and commentators, have created a complete practical analysis, guidance, examples and planning tips. THE IRC provisions impacted by the sunset provisions of EGTRRA and JGTRRA are arranged in Code section sequence with caution language. CCH also provides several special tables and lists to facilitate quick and thorough understanding of how the sunset works, impacts the IRC and how it affects taxpayers. Complimentary Special report: www.cch.ca/Sunset If you would like more details about this product, or would like to order a copy online, please click here. Full Article the US Tax Legislation 2012: Sunset of the 2001 & 2003 Tax Relief Acts: Law, Explanation & Analysis By www.cch.ca Published On :: Thu, 14 Jun 2012 15:29:21 GMT CCH Provides the critical explanation and analysis to help you make sense of federal tax provisions enacted in 2001 and 2003 that are scheduled to expire December 31, 2012, so you can plan, respond and advise with confidence. This book provides you with timely and practical guidance on the impending sunset of the tax cuts and benefits originally enacted as part of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). Additionally, enhanced capital gains and dividends tax rates in the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) and subsequent legislation will also sunset after December 31, 2012. CCH editors, together with leading tax practionners and commentators, have created a complete practical analysis, guidance, examples and planning tips. THE IRC provisions impacted by the sunset provisions of EGTRRA and JGTRRA are arranged in Code section sequence with caution language. CCH also provides several special tables and lists to facilitate quick and thorough understanding of how the sunset works, impacts the IRC and how it affects taxpayers. Complimentary Special report: www.cch.ca/Sunset If you would like more details about this product, or would like to order a copy online, please click here. Full Article the The Professional's Diary 2010 By www.cch.ca Published On :: Thu, 13 Aug 2009 09:00:06 GMT Please purchase the latestd edition. If you would like more details about this product, or would like to order a copy online, please click here. Full Article the The Practice of Mediation: A Video Integrated Text, 2nd Edition By www.cch.ca Published On :: Wed, 23 Jan 2013 07:35:11 GMT Published: June 2012 This widely-adopted mediation text was the first to combine in-depth textual analysis of the mediation process with video case studies illustrating the stages of the mediation process and the many constituent skills of effective mediators. The Practice of Mediation, Second Edition expands that video content and makes it available to students online or in a seamless e-book format, with a simple click of an icon. The book has quickly become the text of choice in mediation clinics and mediation simulation courses. Features of the second edition: All original text, written in an accessible and conversational style. Used by many first-time mediation instructors as well as by highly experienced teachers and trainers. Provides students with a sophisticated conceptual understanding of the negotiation process and the cognitive, psychological and strategic barriers to conflict resolution. Teaches about the mediation process “from the inside out,” breaking down the skills of effective mediation into their component parts. Closely analyzes the major ethical and role issues that mediators encounter “on the ground.” Includes a video-driven chapter on representation of clients in mediation. Recognizes and prepares students for all of the major approaches to mediation. Contains seven hours of video, depicting nine professional mediators, with different backgrounds and orientations, mediating three different cases, often with very different results. The video extracts are fully integrated with the text, enabling students to “see” what they are reading about as they read it, and enabling instructors to save precious classroom time by assigning video extracts to be viewed and analyzed outside of class. The three video case studies are all based on real mediated disputes. In these unscripted mediations, the mediators and lawyers perform as they would in an actual case. Professional actors portray the role of the disputants in an extremely realistic and believable fashion. In addition to illustrating a very wide range of mediator techniques, the video includes an extended comparative example of facilitative and evaluative mediation of the same matter. The Teacher's Manual includes detailed, flexible chapter-by-chapter teaching notes; a wide variety of simulations and mini-role-plays from which to choose (many with instructor debriefing notes); sample syllabi and suggestions for how the book can be used in a variety ofcourse configurations; transcripts of the video extracts that instructors can assign to students for further “micro-analysis,” plus author commentary; andassorted additional course information material and handouts. If you would like more details about this product, or would like to order a copy online, please click here. Full Article the The Osler Guide to Commercial Arbitration in Canada: A Practical Introduction to Domestic and International Commercial Arbitration By www.cch.ca Published On :: Tue, 25 Jun 2013 09:01:33 GMT Published: February 2006 Osler is internationally known as one of Canada's leading corporate/commercial law firms. In this incomparable guide for practitioners, three experienced Osler lawyers - one each in Ontario, Quebec, and Alberta - provide an easy-to-use practical overview of the law of domestic and international arbitrations. With lucid clarification of applicable legislation, both federal and provincial, and analysis of relevant case law, The Osler Guide to Commercial Arbitration in Canada offers great assistance in the preparation, negotiation, process, and conclusion of arbitration agreements in Canada. Topcs covered: Important issues and key cases in all Canadian provinces and territories and under federal legislation Practical reasons to use arbitration and what to consider in preparing arbitration agreements Drafting arbitration clauses to manage risk Protection of confidential information Staying court proceedings in favour of arbitration Appealing and enforcing awards Emphasizing the major jurisdictions of Ontario, Quebec, Alberta, and British Columbia, it offers immeasurable value to in-house and external corporate counsel, litigation lawyers, international lawyers, and business people, as well as to students of dispute resolution. If you would like more details about this product, or would like to order a copy online, please click here. Full Article the The New Wigmore: A Treatise on Evidence By www.cch.ca Published On :: Tue, 22 Jan 2013 14:29:47 GMT The New Wigmore: A Treatise on Evidence is an authoritative guide with answers to evolving questions in civil and criminal litigation. The five volume series presents the same quality of research, thought, and analysis as the original Wigmore, creating a genuine present-day counterpart to the seminal evidence treatise. Volume 1: Selected Rules of Limited Admissibility provides a sophisticated framework for lawyers and judges to understand and apply the rules that exclude evidence for policy reasons. Volume 2: Evidentiary Privileges offers unique analysis of recent evidentiary problems including application of the attorney-client privilege to government agencies and corporate entities, and the difficulty of determining exactly who holds the privilege. In these two volumes, you’ll find also a practical framework for evaluating the existence or scope of new privileges. Volume 3: Expert Evidence provides in depth coverage of the topics that lawyers and judges must know when dealing with expert testimony about medicine, engineering, psychology, economics, and forensic science, among other areas. It covers the topics common to all such testimony and focuses on scientific and statistical evidence, providing sophisticated and up-to-date explanations and analyses. Volume 4: Evidence of Other Misconduct and Similar Events is a comprehensive, scholarly analysis of when evidence of crimes, wrongs, or acts other than those at issue in a trial may be admitted into evidence. The author analyzes the history of the prohibition on character evidence in England and the United States and the development of exceptions to the rule, discusses how courts should analyze questions of character evidence, and treats in detail the various exceptions such as motive, opportunity, preparation, plan, modus operandi, and identity. Volume 5: Impeachment and Rehabilitation is a thorough review of all the rules governing impeachment of witnesses. It deals with impeachment with prior convictions, with prior bad acts, with inconsistent statements, with evidence of bias, and other evidence derogating credibility. Rules about limits on the use of extrinsic evidence to impeach are covered in detail. If you would like more details about this product, or would like to order a copy online, please click here. Full Article the The New 3.8% Medicare Tax: In-Depth Analysis and Planning (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 14:08:06 GMT Authors: Robert S. Keebler, Peter J. Melcher, MIchelle J. Ward, and Christopher W. Schuler This new title analyzes the new 3.8% Medicare Tax on Net Investment Income, which will become effective January 1, 2013 pursuant to the Affordable Care Act of 2010 as recently upheld by the U.S. Supreme Court. This tax will have a wide ranging effect on many taxpayers including individuals, businesses, estates and trusts and this book will help taxpayers and tax advisors understand and prepare for the consequences of this new tax. Effective January 1, 2013 the new 3.8% Medicare tax is imposed on the lesser of "net investment income" or the excess (if any) of "modified adjusted gross income" over the "threshold amount." How does the surtax work What is "investment income" What is modified adjustment gross income What are the best strategies to reduce MAGI What are the best strategies to reduce investment income How life insurance will play an expanded role in income tax planning Will tax-exempt bonds continue to make sense How will tax deferred annuities work under the surtax Why Roth conversion will be a powerful strategy and more Chapter 1. Overview—Unearned Income Medicare Contribution Tax (UIMCT) Chapter 2. Application of the UIMCT to Individuals Chapter 3. Application of the UIMCT to Trusts and Estates Chapter 4. 2012 UIMCT Planning for Individuals and Businesses Chapter 5. UIMCT Planning for 2013 and Later Years If you would like more details about this product, or would like to order a copy online, please click here. Full Article the The Fair and Equitable Treatment Standard: A Guide to NAFTA Case Law on Article 1105 By www.cch.ca Published On :: Wed, 30 Oct 2013 13:09:23 GMT Published: October 2013 Since the entry into force of the North American Free Trade Agreement (NAFTA) in 1994, several arbitral tribunals have rendered awards dealing with claims of breach of Article 1105. Some of these awards have been very controversial and have had a tremendous impact on the development of the concept of fair and equitable treatment (FET) and the evolution of international investment law. Yet, in spite of the fundamental importance of these awards, no comprehensive study had been undertaken to determine the meaning and the content of the FET standard under NAFTA Article 1105. This book’s systematic analysis of the provision and its case law fills this analytical gap. Because Article 1105 is in many ways different from typical FET clauses contained within most investment treaties, the author examines the particular parameters under which it must be interpreted. He also analyzes how these specific features have influenced NAFTA tribunals’ interpretation of the provision, and how their assessments differ from awards rendered by other tribunals outside NAFTA. Among the issues treated in the course of the analysis are the following: The origin, development, nature and content of the concept of the ‘minimum standard of treatment’ and its interaction with the FET standard The specific parameters under which Article 1105 must be interpreted, including contextual elements such as subsequent agreement and practice between the NAFTA Parties on matters of interpretation The context in which the Free Trade Commission issued its Note of Interpretation in 2001 and how NAFTA tribunals have applied it Whether or not the concepts of legitimate expectations, transparency, arbitrary conduct, discriminatory conduct, good faith, denial of justice, and due process have been considered by NAFTA tribunals as specific elements of protection to be accorded to investors under Article 1105 The many facets of these elements and the threshold of severity that NAFTA tribunals have required for finding a breach of Article 1105 The interaction between Article 1105 and other NAFTA provisions on national treatment, Most-Favored-Nation treatment, and expropriation How NAFTA tribunals have assessed damages for breach of Article 1105 This comprehensive guide to NAFTA case law on Article 1105 is an important contribution to the on-going controversial debate about the scope and content of the FET standard under international law. It will be of great interest to counsel for investors and States as well as to arbitrators, academics and anyone interested in investor-State arbitration. If you would like more details about this product, or would like to order a copy online, please click here. Full Article the The Estate Planner's Handbook, 4th Edition By www.cch.ca Published On :: Fri, 29 May 2009 14:16:24 GMT An indispensable guide with substantial changes and important updates. The Estate Planner's Handbook provides a concise yet comprehensive overview of many of the most important issues in the estate planning process. It will aid estate planners, lawyers, accountants and other professional advisors in identifying critical updates that they need to be aware of and will prove to be invaluable in developing creative estate planning solutions. New and emerging issues in the Estate Planning field The fourth edition of The Estate Planner's Handbook is an indispensable guide with substantial changes and important updates covering a wide range of topics including issues such as estate planning strategies for disabled individuals and Henson trusts designed to safeguard access to provincial income support programs. Other critical updates include: Jointly held property The attribution rules Tax Free Savings Accounts Registered Disability Savings Plans Legislative changes impacting taxation of charitable donations, the capital gains exemption Essential topics in the estate planning process addressed in this edition include: Wills Multiple Wills Tax Planning the Will Will Substitutes Continuing Powers of Attorney Health and Personal Care by Proxy Some Basic Trust Law Concepts & Principles Taxation of Basic Trusts Used in Estate Planning Certain Other Trusts Used in Estate Planning Charitable Donations Taxation at Death United States Estate & Gift Tax Probate Dependants' Relief Planning for the Disabled Obligations to spouses and dependants Rollovers to RRSPs and RRIFs If you would like more details about this product, or would like to order a copy online, please click here. Full Article the The Deposition Handbook, Fifth Edition By www.cch.ca Published On :: Thu, 16 May 2013 08:13:19 GMT Published: September 2011 Written from a litigator’s perspective,The Deposition Handbook, 5th Edition delivers insights into how to make sure the witness becomes a champion for your side of the case. Find out how to effectively prepare the witness to testify most effectively and what factors to consider in deciding whether to prepare the witness to do more than just answer the question. Gain valuable insights and skills, including: Practical advice covering every stage of a deposition Techniques for eliciting information and effective questioning Video deposition guidelines Proven strategies, procedures, and case studies Rules governing conduct Sample questions Specific examples and scenarios cover: Whether counsel may interview an adverse party’s current or former employees Private conferences between the deponent and counsel during the course of the deposition The pros and cons of “the usual stipulations” Questioning techniques, including jumping from the specific to the general, and posing the either-answer question If you would like more details about this product, or would like to order a copy online, please click here. Full Article the The Aging Client and Long Term Care, 3rd Edition By www.cch.ca Published On :: Mon, 06 Oct 2008 16:44:09 GMT This book from Elder Planning expert Jacqueline Figas examines the aging client, beginning with relevant societal issues, physical changes and cognitive changes through to their eventual needs as consumers of health and social services. Jacqueline explains how many things have changed that render the past as an unlikely predictor of future client needs and offers a holistic approach to financial planning for the older client that incorporates long-term care considerations. This critical resource includes: Understanding the aging client How their needs will change over time How housing options impact the planning process Evaluating LTC insurance How to select the right policy for your client Plan design considerations The essentials of underwriting this unique risk Numerous checklists, charts and resources Jacqueline has over 30 years of industry experience, with most of her background specializing in the area of health benefits. She is a noted speaker and author on seniors’ issues and benefits planning for an aging clientele. In addition to running her personal insurance practice, Health Assured Financial Group, Jacqueline serves as Chairman of the Board of Directors of the Oakville Senior Citizens Residence, a supportive housing initiative owned by the Ontario Housing Corporation. She is a Chartered Life Underwriter, a Registered Health Underwriter, and an Elder Planning Counselor, and is on the faculty of Seneca College where she educates on a range of aging issues including both health and social aspects related to aging. She is the author of the Long Term Care Insurance training module produced by ADVOCIS under their Registered Health Underwriter (RHU) Designation Program. Her published works through Wolters Kluwer CCH include “The Aging Client and Long-Term Care Issues” and “Disability Insurance and Other Living Benefits”. If you would like more details about this product, or would like to order a copy online, please click here. Full Article the The Advisor's Guide to Business Succession Planning, 3rd Edition By www.cch.ca Published On :: A comprehensive guide that helps financial advisors initiate and plan for their clients' business succession. Legal, tax, insurance, and financial implications are discussed. Practical andanalytical, this book focuses on the personal and emotional issues involved, potential obstacles, and solutions. Topics covered: New for this edition: Planning for the advisor's own practice – Including FREE Practice Analyst CD Getting started Family-owned businesses Identification of appropriate buyers Determination of clients' key motivators Insurance Small business gains exemption Business valuation Circumstances of sale, such as retirement, disability, or death Errors were discovered in a chart in Chapter Two, Selling at Retirement of The Advisor's Guide to Business Succession Planning. Below is the corrected chart for Vendor Financing on page 15. We apologize for any inconvenience that this error may have caused. Correction to Vendor Financing Cash Flow Chart, Chapter Two – Page 15 Year Interest Income Capital Gains SBGE Available Total Taxable Tax at 40% 1 60,000 200,000 100,000 110,000 44,000 2 55,448 200,000 100,000 105,448 42,179 3 50,623 200,000 Full Article the Taxation of the Entertainment Industry, 2014 (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 11:06:18 GMT Author: Schuyler M. Moore Taxation of the Entertainment Industry 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. 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 9780808039631 6" x 9" 456 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) Full Article the Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World By www.cch.ca Published On :: Tue, 22 Jan 2013 14:22:56 GMT Last Supplement Updated*: April 2014 Without question, the Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World is the most comprehensive, authoritative reference for the international industrial property practice. It consists of 8 volumes. Its exhaustive contents include: Separate chapters, in alphabetical order, for nearly 200 countries and several regional industrial property protection systems. The full text of the most important convention, treatises, and agreements (including the Paris Convention, the Patent Cooperation Treaty, and the Madrid Agreement). A section on the European Patent System, describing the European Patent Convention and its implementing regulations. View a sample chapter Information is given, inter alia, with respect to the following: Patents: Kinds of Patents available Duration of protection Who may apply What may be patented Novelty requirements Filing, examination and granting procedure Requirements for filing application Priority Annuities and other fees Working requirements Compulsory licenses Rights of prior use Restoration Infringement Assignment Licenses Marking Trademarks: Duration of protection Legal effect Who may apply What can be registered as a mark What is excluded from registration Filing, examination and registration procedure Requirements for registration Requirements for renewal Assignment Licenses Infringement Fees Service marks Collective marks Certification marks Marking Use requirements Protection of well-known marks Cancellation Invalidation Classification Designs: What can be protected Duration and renewal Who may apply Novelty requirements Procedure Requirements for filing application Annuities (if any) Features: Truly global covering nearly 200 countries Fast and full access to essential primaryIf you would like more details about this product, or would like to order a copy online, please click here. Full Article the Just Writing: Grammar, Punctuation, and Style for the Legal Writer, Third Edition By www.cch.ca Published On :: Tue, 22 Jan 2013 13:45:22 GMT Adapted from the popular Legal Writing Handbook, this powerful guide focuses exclusively on the style, grammar, punctuation, and the mechanics of strong legal writing. With the authors’ trademark step-by-step approach, Just Writing, Third Edition enables students to master a skill that will contribute to their success in both law school and practice. Proven to be effective in the classroom, the third edition features: Honed coverage that zeroes in on style, grammar, punctuation, and the mechanics of legal writing in a concise length and format Tips and techniques for every step of the writing process: planning, drafting, revising, editing, and proofreading The authors’ trademark straightforward, building-block approach Clear explanations and crafted examples Practice exercises that allow students to use specific skills covered in the text Writing for ESL students “Quick Tips” about writing integrated throughout the text A Glossary of Usage A bound-in CD with practice exercises A dedicated Teacher’s Manual, with specific teaching suggestions for each chapter in the book Additional teaching and testing materials on a Teaching Materials Website, available to adopters Enquist and Oates’s clarity and finely honed content make this text the perfect complement to any legal writing course. New professors will especially appreciate the ample teaching support that accompanies this book. Companion Website: www.aspenlawschool.com/oates_enquist If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Foreign Commerce and the Antitrust Laws, Fifth Edition By www.cch.ca Published On :: Thu, 21 May 2009 15:10:51 GMT Updated: June 2012 Today, every international transaction has potential antitrust implications. Before you risk anything in foreign trade, consult the fifth edition of Wilbur L Fugate's Foreign Commerce and the Antitrust Laws. He offers expert analysis of how U.S. antitrust laws affect companies' abilities to import and export goods, invest in foreign companies and enter into joint ventures and other trading arrangements. It provides in-depth discussion of current statutory and case law, as well as expert analysis of the latest developments, including areas like foreign licensing of intellectual property, transnational mergers and acquisitions, and transportation restrictions and other problems of international distribution. You will find everything you need to ensure protection under - and compliance with - today's far-reaching antitrust and competition laws. Table of Contents: Volume I Chapter 1: Antitrust Statutes – Basic Philosophy and General Interpretation Chapter 2: Jurisdiction Over Foreign Commerce Under the Antitrust Laws Chapter 3: Antitrust Jurisdiction in Personam Over Corporations Operating Abroad Chapter 4: Application of Antitrust Laws to International Trade Practices Generally Chapter 5: Rule of Reason, Ancillary Restraints, and Antitrust Defenses Chapter 6: Monopilization in Foreign Trade Chapter 7: The Webb-Pomerene Act and the Export Trading Company Act Volume II Chapter 8: Patents and Technology Chapter 9: Trademarks in Foreign Trade Chapter 10: Foreign Subsidiaries and Acquisitions Chapter 11: Foreign and Foreign-Related Joint Ventures Chapter 12: Foreign Investment – Including Multinational Enterprise Aspects Chapter 13: Auxiliary Antitrust Statutes and Antitrust Provisions of Regulatory Statutes Chapter 14: Nature of Antitrust Judgments and Relief in Foreign Trade Chapter 15: Foreign Antitrust Laws Appendices 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. Full Article the Federal Taxation of Business Organizations and Their Owners (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 10:02:43 GMT Follows form-based approach and provides a second tax course for students attending Community or Two-Year Colleges. Features an easy-to-read, straightforward forms approach without complex legal language. It introduces basic business tax concepts and then fully illustrates them with clear examples matched with filled-in forms. - Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements. - Filled-in forms that support the explanatory material, so students see actual tax compliance, in practice. - Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes. - End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep. Related Products Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.) Federal Tax Practitioner’s Guide (2015) (U.S.) Federal Tax Study Manual (2015) (U.S.) Federal Taxation Practice and Procedure (11th Edition) (US) Federal Taxation: Basic Principles (2014) Principles of Business Taxation (2014) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Federal Tax Course: A Guide for the Tax Practitioner (2014) (US) By www.cch.ca Published On :: Thu, 25 Oct 2012 13:54:42 GMT Author: Susan Flax Posner Offers the knowledge and know-how needed to deal effectively with all current developments in federal tax. The Guide presents a complete picture of the federal tax law for today's busy practitioners with clear and easy-to-understand explanations. It discusses hundreds of tax strategies and uses real-world examples to illustrate application of tax principles. The Guide covers taxes in a uniquely approachable and understandable way and it helps readers avoid costly tax traps and keep tax bills at their rock-bottom minimum. Simply written and illustrated, yet comprehensive, the Guide provides: Eight chapters on figuring the individual tax that clearly explain all the rules and concepts involved Six chapters on deductions and exemptions that painstakingly present the detail in clear language Five chapters on withholding, AMT and tax accounting that cut through the complexity for better understanding Six chapters on taxation of corporations, S corporations, partnerships, and estates and trusts that plainly explain the rules Five chapters on returns, payments, foreign income and estate and gift that crystallize the issues The new 2014 Edition reflects all recent legislation up to the print date of November, 2013, as well as recent regulations, rulings and case law that impact the many topics covered. Key Tax Return Filing Facts Excise Tax Rates Federal Tax Calendar (if available at time of publication) Figuring the Individual Tax 1. Individuals Filing Status, Personal Exemptions, Standard Deduction and Rates 2. Gross Income Inclusions 3. Retirement Plans 4. Employee Fringe Benefits 5. Gross Income Exclusions 6. Gain or Loss Basis Recognition 7. Gain or Loss, Sale of Residence, Casualty, Theft, Condemnation 8. Capital Gains and Losses of Individuals Maximizing Deductions and Credits 9. Personal Deductions 10. Travel and Entertainment Deductions 11. Depreciation 12. Business Deductions 13. Losses and Bad Debts 14. Tax Credits, Estimated Tax for Individuals Withholding Payroll Taxes - Minimum Tax Accounting 15. &nbIf you would like more details about this product, or would like to order a copy online, please click here. Full Article the Failure To Learn: the BP Texas City Refinery Disaster By www.cch.ca Published On :: Tue, 22 Jan 2013 12:09:12 GMT Published: July 2008 In Failure to Learn: The BP Texas City Refinery Disaster, respected OHS expert Professor Andrew Hopkins discusses the causes of a major explosion at the Texas City Oil Refinery on March 23, 2005, that killed 15 workers and injured more than 170 others. Failure to Learn also analyses the similarities between this event and the Longford Gas Plant explosion in Victoria in 1998, featured in his earlier book Lessons from Longford. Professor Andrew Hopkins is being recognized by the European Process Safety Centre in October 2008, in recognition of his contribution to safety. Professor Hopkins is the first winner to receive the award, outside of Europe, which is a demonstration of the impact of his valuable work worldwide. Andrew has been awarded a prize by the European Process Safety Centre for “extraordinary contribution to process safety”, the first time this has been awarded outside of Europe. He also appears in the US Chemical Safety Board film on Texas City and has been invited to appear in a subsequent film. Professor Hopkins poses questions such as: Why was the number of victims so large? Who was blamed for the explosion? What were the real causes? Had lessons been learnt from the earlier incident at Longford? Has anything changed as a result of the Texas City accident? The foreword for the book was written by Carolyn Merritt, chair of the CSB at the time of the accident and subsequent inquiry. If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Draft Legislation and Explanatory Notes Re Income Tax and Sales Tax--2014 Budget and other Measures By www.cch.ca Published On :: Wed, 17 Sep 2014 15:55:13 GMT On August 29, 2014, the Department of Finance released draft legislative proposals that would implement tax measures from Economic Action Plan 2014. This Special Report contains the full text of the draft legislation proposals and the Department of Finance explanatory notes.If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Disastrous Decisions: The Human and Organisational Causes of the Gulf of Mexico Blowout By www.cch.ca Published On :: Tue, 22 Jan 2013 12:18:49 GMT Published: May 2012 Disastrous Decisions: The Human and Organisational Causes of the Gulf of Mexico Blowout is an essential reference for all work, health and safety professionals, directors, officers, managers, safety regulators and engineers. Written by noted expert Professor Andrew Hopkins, this book takes the reader into the realm of human and organisational factors that contributed to the Deepwater Horizon disaster in 2010. This event resulted in the loss of 11 lives in the explosions and fire, the sinking of the rig and untold damage to the environment and to the livelihood of Gulf residents. It is important to know what people did, but even more important to know why they did it, so this book attempts to “get inside the heads” of decision-makers and understand how they themselves understood the situations they were in. It also seeks to discover what it was in their organisational environment that encouraged them to think and act as they did. Hopkins provides a sophisticated analysis of the accident that first identifies a series of critical defences that failed and then goes on to explain why they failed. If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Disability Insurance and Other Living Benefits, 3rd Edition By www.cch.ca Published On :: Mon, 06 Oct 2008 16:44:32 GMT The 1990’s witnessed the end of job creation in the sectors that historically purchased disability insurance. A new era has begun: roughly 1 million contract workers have emerged. They are found in almost all industries and occupations. As diverse as the general public – there is an equal number of men and women, many highly educated, others not, with wide-ranging earnings levels and all in need of disability and other healthcare benefits. Insurers have responded by unbundling disability insurance and expanding their offerings to include critical illness, health, drug, dental, travel, and other classless, non- income based products. The author, Jacqueline Figas, looks at disability insurance and other living benefits in the context of the realities faced in today’s challenging work and lifestyle environment. Included in this edition: Health benefits planning for pre and post-retirement years Traditional products and coverage for specialized markets Insuring “temps” and “independent contractors” Critical illness insurance Private health and dental insurance Checklists, charts and other planning tools Jacqueline is a benefits consultant through her company, Health Assured Financial Group, and has over 30 years of experience in health benefits. She is a noted speaker and author on seniors’ issues and benefits planning for an aging clientele. She is a Chartered Life Underwriter, a Registered Health Underwriter, and an Elder Planning Counselor, and is on the faculty of Seneca College where she educates on a range of aging issues including both health and social aspects of aging. She is the author of the Long Term Care Insurance training module produced by ADVOCIS under their Registered Health Underwriter (RHU) Designation Program. Her published works through CCH Canadian Limited include “The Aging Client and Long-Term Care Issues” and “Disability Insurance and Other Living Benefits”. Available March 1st, 2009 – Pre-order your copy today! If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Corporate Finance and the Securities Laws, Fourth Edition By www.cch.ca Published On :: Wed, 13 May 2009 10:07:57 GMT 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. Full Article the Competition Law of the United States By www.cch.ca Published On :: Fri, 21 Feb 2014 14:31:23 GMT 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. Full Article the BLUE BOOK 2013: Joint Committee on Taxation's General Explanation of Tax Legislation Enacted in the 112th Congress By www.cch.ca Published On :: Thu, 21 Mar 2013 08:48:09 GMT 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. Full Article the Archived Webinar - They Bought the Farm - Tax Benefits on Farm Transfers By www.cch.ca Published On :: Tue, 29 Oct 2013 14:33:28 GMT 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Archived Webinar - The Use of Trusts in Estate and Business Planning By www.cch.ca Published On :: Tue, 16 Oct 2012 13:02:40 GMT 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Archived Webinar - The Ultimate Corporate Counsel Webinar By www.cch.ca Published On :: Fri, 13 Nov 2009 14:23:34 GMT Webinar information current as of November 5, 2009 Barry Reiter and a panel of experts provide a closer look at the key legal developments influencing Canadian Corporate Counsel today. Key Learning Objectives You will understand how recent developments in internet and privacy law have changed how businesses operate You will be aware of how the employee/employer relationship has changed as a result of recent developments in employment law 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 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 Barry Reiter - Chair, Technology, Media and Entertainment Group and Chair, Corporate Governance and Director Protection Group, Bennett Jones LLP Robert Fabes - Assistant General Counsel, Legal Affairds, Canada Post Anne Fitzgerald - Senior Vice President, General Counsel and Corporate Secretary, Cineplex Entertainment Andrea Wood - Chielf Legal Officer, Globalive Wireless Management Group 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Archived Webinar - Reporting Foreign Property on the T1135 By www.cch.ca Published On :: Tue, 20 May 2014 12:10:19 GMT 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: New T1135 requirements Recap of the definition of Specified Foreign Property The T3/T5 exclusion explained The 2013 Transitional Reporting method Choosing between the T3/T5 exclusion and the transitional reporting method Filing the T1135 2014 year ends Penalties and extended reassessment Q&A Target Audience This archive webinar will be of interest to all professionals who prepare a T1135 for a taxpayer, whether the taxpayer is an individual, corporation, trust or partnership. This Webinar Includes: 30 days to review the webinar recording PDF version of the presentation slides If you would like more details about this product, or would like to order a copy online, please click here. Full Article «1..2..319..636..953..1270..1587..1904..2221..25383111 3112 31133162» Recent Trending The finish line: Attachment of Signs The Finish Line: Katrina One Year After The Finish Line: Cast Stone and EIFS The Finish Line: Changing Stucco to EIFS The Finish Line: A Case Study: What is Causing This? The Finish Line: All About Rust The Finish Line: Backwrapping vs. Edgewrapping The Finish Line: Cleaning EIFS The Finish Line: Floor Line Joints The Finish Line: FAQ's About EIFS Part 1 The Finish Line: Drainage Efficiency The Finish Line: Earthquakes and EIFS The Finish Line: Types of EIFS The Finish Line: Eco-Friendliness of EIFS The Finish Line: Foam Shapes Revisited Subscribe To Our Newsletter
the The Role of IFRS 1: Getting There to Here By www.cch.ca Published On :: Wed, 14 Jan 2009 15:44:58 GMT Webinar information current as of September 10, 2008 CCH IFRS Webinar Series 2008 - Seminar 4 Thousands of companies throughout Canada will soon be undertaking a major transition in financial reporting, by moving away from Canadian GAAP to a brand new set of accounting standards issued by the International Accounting Standards Board (IASB). Key to successfully making this transition to IFRS is a thorough understanding of IFRS 1 First-time Adoption of International Financial Reporting Standards. IFRS 1 sets out mandatory guidance, as well as several elective exemptions, for first time implementation of IFRS as a basis of financial reporting. As a transitional standard, IFRS 1 has sought to address the demand of investors for transparent information that is comparable over all periods, while also allowing reporting entities a suitable starting point for accounting under IFRS. The initial application of IFRS 1, and choices made under this standard, will impact not only the transitional work involved in preparing for the adoption IFRS, but also post-conversion results of companies going forward under this new basis of reporting. This webinar provides an update and a brief review of the requirements of IFRS 1 including: The basic idea and some challenges The practicalities: elective exemptions Mandatory exemptions If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the The Federal Budget 2011 By www.cch.ca Published On :: Fri, 09 Jan 2009 12:21:18 GMT This Special Report contains the full text of the 2011 Federal Budget announced on March 22, 2011. In addition this report contains commentary written by Fraser Milner Casgrain LLP and other members of CCH Canadian’s Editorial Board.. Shipping March 23, 2011 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the The Essential GAAR Manual: Policies, Principles and Procedures By www.cch.ca Published On :: Mon, 20 Nov 2006 13:03:13 GMT The Supreme Court of Canada has delivered judgments in two critical cases involving the General Anti-Avoidance Rule. These long-awaited decisions are the most important developments in tax law in the past decade. Are you on the right side of GAAR? History When GAAR was introduced in 1988, it gave Revenue Canada very broad powers to challenge perceived tax avoidance activity. And since its genesis, there have been many justifiable concerns regarding GAAR's impact on tax planning. The bottom line is that GAAR has the power to affect any transaction that has the purpose of eliminating or reducing tax. But there has been little in the way of practical guidance to make informed planning decisions – until now. The Essential GAAR Manual: Policies, Principles and Procedures is written by Canada's most highly regarded team of experts on GAAR issues at Fraser Milner Casgrain LLP: William I. Innes, LLB, LLM; Patrick J. Boyle, LLB; and Joel Nitikman, LLB, LLM. It was designed with your tax planning practice in mind and includes useful and accessible reference tools that will arm you with the knowledge and insight to inform your clients properly. It answers questions that will affect your tax planning strategies, such as: What's the future of GAAR after Canada Trustco and Mathew? What's a "textual, contextual and purposive" analysis? What does the Supreme Court of Canada mean by requiring that tax measures be "predictable"? What is the future of corporate tax planning? What is the future of family and estate planning? How will commercial tax shelters fare under the "new" GAAR analysis? How does a practitioner cope with the post-Canada Trustco climate? How do you document a transaction that may be probed by GAAR? The author team goes beyond a descriptive and substantive analysis and provides you with key insights into the practical application of GAAR considerations for your day-to-day practice. As the application evolves, the CRA is likely to invoke GAAR with more frequency. Resources The Bottom Line Magazine: Canada's premier newspaper for accountants – The Essential GAAR Manual CCH Publishes First Comprehensive GAAR Manual (11/04/2006)If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the Synthesis: Legal Reading, Reasoning and Writing in Canada, 3rd Edition By www.cch.ca Published On :: Thu, 22 May 2008 10:54:15 GMT Published: April 2012 This practical desk reference has proven to be one of the most comprehensive and reliable legal reading, reasoning, and writing guides available today. Synthesis: Legal Reading, Reasoning and Writing in Canada, 3rd Edition will help students and legal practitioners to: Write more effective legal memos, opinion letters, briefs, arguments, status reports, pleadings, and draft opinions; Learn how to use primary and secondary legal resources in making legal arguments; and Develop skills in legal reading, reasoning, and research using examples, exercises, charts, and diagrams What's new: Expanded introductory chapter with new information on lawyering in the digital age, requirements for becoming a lawyer and professional discipline New material on the contribution of aboriginal and European legal traditions to the development of Canadian law New material on equitable jurisdiction and the use of equitable maxims in framing arguments New material on aboriginal courts Expanded and updated discussion of research approaches and the use of electronic legal materials Updated appendices of reference works, websites and legal blogs About the Author Tested in the classroom over several years by the American authors, Synthesis has been rewritten for Canadian readers by an experienced law teacher, Margaret E. McCallum, LLB, PhD. Since 1990, Margaret McCallum has taught in the Faculty of Law at the University of New Brunswick. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the The U.S. CCH Learning Center By www.cch.ca Published On :: The CCH Learning Center offers a complete line of current, comprehensive, interactive continuing professional education courses on US subject. With the CCH Learning Center you choose when and where you complete your credit requirements. CCH Learning Center courses are issued in real-time, with 24-hour access, immediate exam results, certification and technical support responses. Web-based delivery allows course updates to be made immediately, giving you instant access to the most current and complete information available. Practitioners can use the online courses to review changes in federal and state law, investigate a new client's industry, update materials for a business presentation and of course, to earn CPE credit – all at the CCH Learning Center. Resources Complete list of courses If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the 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
the 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
the Non-Residents, Cross-Border Transactions, and the GST By www.cch.ca Published On :: Non-Residents, Cross-Border Transactions, and the GST is an invaluable resource for anyone involved with GST/HST issues concerning non-residents. This book provides practical guidance for non-residents of Canada that deal with Canadian customers or products, or carry on business in Canada, and need to know how the GST/HST applies to them. Non-Residents, Cross-Border Transactions, and the GST is a useful addition to the library of anyone who deals with non-residents including commodity tax practitioners, controllers, and business owners.Key topics discussed in the book include: Drop-shipments Non-resident override rule Place of supply rules Cross-border transactions Imports and exports De facto importer rules Permanent establishments and carrying on business in Canada Recovery of tax by non-residentsThe book contains clear explanations of fundamental topics, with numerous examples, especially on the application of the tricky drop-shipment rules. Also contains a detailed topical index.Steven K. D'Arcy is a lawyer and a partner in Bennett Jones LLP, one of Canada's leading business law firms. His practice involves all areas of commodity tax with particular emphasis on the goods and services tax, Canadian customs laws, provincial retail sales tax, and anti-dumping duties.In his GST practice, Steven advises on all facets of the GST legislation with emphasis on corporate transactions, particularly cross-border transactions. He has represented clients on numerous occasions with respect to GST assessments and proposed assessments. Steven served as counsel to the House of Commons Standing Committee on Finance with respect to its review of alternatives to the GST and has frequently provided advice to the Department of Finance with respect to proposed GST amendments.Steven was recently recognized as a leading Canadian tax practitioner in indirect taxes in the International Tax Review's World Tax 2005. He is annually recognized in LEXPERT®/American Lawyer's Guide to the Leading 500 Lawyers in Canada, is also recognized in LEXPERT's Canadian Legal Directory as one of Canada's most frequently recommended commodity tax/customs practitioners, and is consistently recommended as an international trade regulation practitioner. Steven co-developed the Canadian Institute of Chartered Accountants annual "In-Residence GST Course", and currently teaches Part II of the course. He is an editor of the CCH GOODS AND SERVICES TAX REPORTER and the monthly GST Monitor.He lives in Oakville, Ontario with his wife Susanna and their three children, Charlotte, Polly, and Duncan.If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the Understanding the Taxation of Partnerships, 6th Edition By www.cch.ca Published On :: Mon, 20 Nov 2006 13:04:27 GMT Understanding the Taxation of Partnerships is now available online. Use your online subscription to: Search research content instantly Access your applicable CCH subscriptions; all integrated Save research to your electronic client files Enjoy access virtually anywhere Understanding the Taxation of Partnerships is the only publication in Canada that provides a comprehensive analysis of tax issues affecting one of the most common forms of business organization. This publication provides in-depth analysis of the tax issues that must be considered when a partnership is used as a business or investment vehicle. The sixth edition of this indispensable reference is a complete guide to understanding Canadian income tax rules including important developments in case law and administrative practice affecting partnerships. This edition has been updated to include: changes to the Canada–US treaty that have affected the use of partnerships in cross-border planning; the SIFT partnership rules; recent cases that have implications for partnerships; and additional material on partnerships in the foreign affiliate context. Other topics covered include: how partnerships differ from joint ventures and other entities; computation of partnership income; the "at-risk" rules; transfers of property to and from partnerships, and other reorganizations involving partnerships; professional partnerships; and partnerships in the international context. The 6th Edition is current to September 30, 2010. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the The Canadian SR&ED Tax Incentives Handbook, 2nd Edition By www.cch.ca Published On :: Fri, 24 Jun 2011 16:14:27 GMT The Canadian SR&ED Tax Incentives Handbook shows you how to take full advantage of one of the most generous R&D tax incentive programs in the world.Every year, the Canadian government awards up to $4 billion in cash refunds and tax credits for Scientific Research and Experimental Development (SR&ED). The Canadian SR&ED Tax Incentives Handbook provides accountants, tax experts, lawyers, scientists and technologists with practical tools that assist in the management of SR&ED programs in order to realize the greatest tax advantage. Author Lucie Bélanger, of the accounting firm PricewaterhouseCoopers, provides comprehensive commentary on all matters, including: Eligibility of activities and expenditures for the SR&ED program How to identify SR&ED activities in commercial projects Management and documentation of SR&ED projects The review of SR&ED contracts by tax authorities New CRA administrative policies Recent changes to the Income Tax ActThe Canadian SR&ED Tax Incentives Handbook includes practical examples, summaries of recent court decisions, keys to identifying SR&ED activities, and case studies by sector. Although comprehensive in its coverage and references, it offers practical strategies and tactics covering the most common SR&ED issues. Written by practitioners for practitioners, this essential guide provides the answers you need to ensure SR&ED planning is accurate, complete, efficient and by the rules.Topics include: Eligible SR&ED activities as defined in the law Excluded activities Common practice Tribunals and the concept of SR&ED The CRA’s interpretation of the concept of experimental development Issues with respect to the eligibility of the activities SR&ED projects and business projects Fundamental and applied research Industrial research Experimental development projects within business projects Research and development of products and processes Strategic development of products and processes Innovation and business strategy Introduction of new technologies and development of products and processes Purchases of technology, know-how or SR&ED results Purchase, development and improvement of production equipment Projects involving industrial control and automation Moulds and tools Eligible experimentation activities and trial runs Software development Documentation If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the Federal Tax Course (U.S.): A Guide for the Tax Practitioner (2011) By www.cch.ca Published On :: Wed, 10 Nov 2010 15:00:56 GMT Federal Tax Course: A Guide for the Tax Practitioner offers the knowledge and know-how needed to deal effectively with all current developments in federal tax. This easy-to-use guide is written by Susan Flax Posner, one of today's most effective communicators on the tax law. The Guide presents a complete picture of the federal tax law for today's busy practitioners with clear and easy-to-understand explanations. It discusses hundreds of tax strategies and uses real-world examples to illustrate application of tax principles. This comprehensive manual provides more than 2,300 pages of completely updated material, which has made it an essential and necessary reference for thousands of tax return preparers, business planners, legal advisors or business owners. The Guide is the tax reference of choice for so many practitioners because it covers taxes in a uniquely approachable and understandable way and it helps readers avoid costly tax traps and keep tax bills at their rock-bottom minimum. Simply written and illustrated, yet comprehensive, the Guide provides: Eight chapters on figuring the individual tax that clearly explain all the rules and concepts involved Six chapters on deductions and exemptions that painstakingly present the detail in clear language Five chapters on withholding, AMT and tax accounting that cut through the complexity for better understanding Six chapters on taxation of corporations, S corporations, partnerships, and estates and trusts that plainly explain the rules Five chapters on returns, payments, foreign income and estate and gift that crystallize the issues The new 2011 Edition reflects the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act of 2010, and the Hiring Incentives to Restore Employment (HIRE) Act, as well as recent regulations, rulings and case law that impact the many topics covered. CONTENTS: Key Tax Return Filing Facts Excise Tax Rates 2011 Federal Tax Calendar Figuring the Individual Tax 1. Individuals Filing Status, Personal Exemptions, Standard Deduction and Rates 2. Gross Income Inclusions 3. Retirement Plans 4. Employee Fringe Benefits 5. Gross Income Exclusions 6. Gain or Loss Basis Recognition 7. Gain or Loss, Sale of Residence, Casualty, Theft, Condemnation 8. Capital Gains and Losses of Individuals Maximizing Deductions and Credits 9. Personal Deductions 10. Travel and Entertainment Deductions 11. Depreciation 12. Business Deductions 13. Losses and Bad Debts <If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the The Practitioner’s Toolkit By www.cch.ca Published On :: Mon, 23 Aug 2010 11:24:01 GMT The Practitioner’s Toolkit is a comprehensive collection of tax research materials, designed to save you time and your clients money. This toolkit covers federal income tax, GST/HST, provincial tax and personal tax return preparation. You'll enjoy instant access to expert tax commentary and to important documents not available on public websites. The Practitioner's Toolkit offers you industry-leading information at a price that fits any budget. The core components of your toolkit: Canadian Income Tax Act and Regulations, annotated by CCH CRA Technical Interpretations (under "TaxWindow Files") CRA Interpretation Bulletins CRA Information Circulars CRA Income Tax Technical News Draft amendments to the Income Tax Act, along with explanatory notes CRA Federal income tax forms and guides Key tax treaties Up-to-date and in-depth information on GST and HST Insightful and actionable tax commentary and analysis Customizable Daily updates PreparingYour Income Tax Returns® (electronic version) Choose the provincial tax package that is most relevant to you Choose one of the following packages. Each package contains extensive legislation commentary, government documents and case law. Ontario Tax Reporter Atlantic Tax Reporter (NS/NB/PEI/NL) Quebec Tax Reporter Alberta & Territories, British Columbia, and Manitoba & Saskatchewan Tax Reporters Or if your practice requires a national view, choose all Provincial tax reporters. Click here for more details about The Practitioner’s Toolkit Click here for product presentation Related Products: Window on Canadian Tax® Canadian Estate Planning Guide Window on GST/HST Tax Planning for Small Business Guide If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the IFRS Literacy: Understanding the New Financial Statements By www.cch.ca Published On :: Wed, 18 Aug 2010 08:16:39 GMT New rules for financial statement users With the transition to International Financial Reporting Standards in Canada, accountants, financial analysts and advisors, corporate finance professionals, institutional and individual investors and other financial statement users will need to re-educate themselves in understanding and interpreting financial statements issued by public companies. Under IFRS traditional performance measures such as key financial ratios or income measures have the potential to change simply due to changes in accounting figures. In the UK for example, when their transition to IFRS occurred, some companies went from a profit to a loss position and vice versa, simply due to changes in accounting rules, rather than performance. Description and explanation of how financial statements will change under IFRS IFRS Literacy: Understanding the New Financial Statements provides a description and explanation of how financial statements will change under IFRS, along with valuable expert analysis and insight into true financial statement literacy in the post-IFRS transition market. The content of this work focuses on practical application and analysis of IFRS-based statements, drawing upon actual examples from both the Canadian and international financial markets. In its electronic subscription format, this content is updatable and fully searchable. IFRS Impact highlights key differences under previous Canadian GAAP Each chapter includes highlighted comments on the impact of IFRS on particular financial statement items. This commentary feature highlights key differences of financial statements prepared under IFRS from those issued under previous Canadian GAAP, noting common changes in accounting policies, amounts, disclosures and presentation. Extracts from published financial statements illustrate these differences. Unique Canadian perspective for Canadian readers IFRS Literacy: Understanding the New Financial Statements provides a unique Canadian perspective for Canadian readers, and is designed to appeal to a broad cross-section of financial statement users, including accountants, financial analysts and advisors, corporate finance professionals, and institutional and individual investors. Topical coverage includes: Basic Building Blocks of Financial Statements Values and Limitations of Key Performance Ratios Assessing Risk and Measurement Uncertainties Management’s Discussion and Analysis (MD&A) Identifying "good" companies and fairly-priced stocks Specific impacts of transition to IFRS About the Author If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the US Tax Legislation 2012: Sunset of the 2001 & 2003 Tax Relief Acts: Law, Explanation & Analysis By www.cch.ca Published On :: Mon, 07 May 2012 08:25:53 GMT CCH Provides the critical explanation and analysis to help you make sense of federal tax provisions enacted in 2001 and 2003 that are scheduled to expire December 31, 2012, so you can plan, respond and advise with confidence. This book provides you with timely and practical guidance on the impending sunset of the tax cuts and benefits originally enacted as part of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). Additionally, enhanced capital gains and dividends tax rates in the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) and subsequent legislation will also sunset after December 31, 2012. CCH editors, together with leading tax practionners and commentators, have created a complete practical analysis, guidance, examples and planning tips. THE IRC provisions impacted by the sunset provisions of EGTRRA and JGTRRA are arranged in Code section sequence with caution language. CCH also provides several special tables and lists to facilitate quick and thorough understanding of how the sunset works, impacts the IRC and how it affects taxpayers. Complimentary Special report: www.cch.ca/Sunset If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the US Tax Legislation 2012: Sunset of the 2001 & 2003 Tax Relief Acts: Law, Explanation & Analysis By www.cch.ca Published On :: Thu, 14 Jun 2012 15:29:21 GMT CCH Provides the critical explanation and analysis to help you make sense of federal tax provisions enacted in 2001 and 2003 that are scheduled to expire December 31, 2012, so you can plan, respond and advise with confidence. This book provides you with timely and practical guidance on the impending sunset of the tax cuts and benefits originally enacted as part of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). Additionally, enhanced capital gains and dividends tax rates in the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) and subsequent legislation will also sunset after December 31, 2012. CCH editors, together with leading tax practionners and commentators, have created a complete practical analysis, guidance, examples and planning tips. THE IRC provisions impacted by the sunset provisions of EGTRRA and JGTRRA are arranged in Code section sequence with caution language. CCH also provides several special tables and lists to facilitate quick and thorough understanding of how the sunset works, impacts the IRC and how it affects taxpayers. Complimentary Special report: www.cch.ca/Sunset If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the The Professional's Diary 2010 By www.cch.ca Published On :: Thu, 13 Aug 2009 09:00:06 GMT Please purchase the latestd edition. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the The Practice of Mediation: A Video Integrated Text, 2nd Edition By www.cch.ca Published On :: Wed, 23 Jan 2013 07:35:11 GMT Published: June 2012 This widely-adopted mediation text was the first to combine in-depth textual analysis of the mediation process with video case studies illustrating the stages of the mediation process and the many constituent skills of effective mediators. The Practice of Mediation, Second Edition expands that video content and makes it available to students online or in a seamless e-book format, with a simple click of an icon. The book has quickly become the text of choice in mediation clinics and mediation simulation courses. Features of the second edition: All original text, written in an accessible and conversational style. Used by many first-time mediation instructors as well as by highly experienced teachers and trainers. Provides students with a sophisticated conceptual understanding of the negotiation process and the cognitive, psychological and strategic barriers to conflict resolution. Teaches about the mediation process “from the inside out,” breaking down the skills of effective mediation into their component parts. Closely analyzes the major ethical and role issues that mediators encounter “on the ground.” Includes a video-driven chapter on representation of clients in mediation. Recognizes and prepares students for all of the major approaches to mediation. Contains seven hours of video, depicting nine professional mediators, with different backgrounds and orientations, mediating three different cases, often with very different results. The video extracts are fully integrated with the text, enabling students to “see” what they are reading about as they read it, and enabling instructors to save precious classroom time by assigning video extracts to be viewed and analyzed outside of class. The three video case studies are all based on real mediated disputes. In these unscripted mediations, the mediators and lawyers perform as they would in an actual case. Professional actors portray the role of the disputants in an extremely realistic and believable fashion. In addition to illustrating a very wide range of mediator techniques, the video includes an extended comparative example of facilitative and evaluative mediation of the same matter. The Teacher's Manual includes detailed, flexible chapter-by-chapter teaching notes; a wide variety of simulations and mini-role-plays from which to choose (many with instructor debriefing notes); sample syllabi and suggestions for how the book can be used in a variety ofcourse configurations; transcripts of the video extracts that instructors can assign to students for further “micro-analysis,” plus author commentary; andassorted additional course information material and handouts. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the The Osler Guide to Commercial Arbitration in Canada: A Practical Introduction to Domestic and International Commercial Arbitration By www.cch.ca Published On :: Tue, 25 Jun 2013 09:01:33 GMT Published: February 2006 Osler is internationally known as one of Canada's leading corporate/commercial law firms. In this incomparable guide for practitioners, three experienced Osler lawyers - one each in Ontario, Quebec, and Alberta - provide an easy-to-use practical overview of the law of domestic and international arbitrations. With lucid clarification of applicable legislation, both federal and provincial, and analysis of relevant case law, The Osler Guide to Commercial Arbitration in Canada offers great assistance in the preparation, negotiation, process, and conclusion of arbitration agreements in Canada. Topcs covered: Important issues and key cases in all Canadian provinces and territories and under federal legislation Practical reasons to use arbitration and what to consider in preparing arbitration agreements Drafting arbitration clauses to manage risk Protection of confidential information Staying court proceedings in favour of arbitration Appealing and enforcing awards Emphasizing the major jurisdictions of Ontario, Quebec, Alberta, and British Columbia, it offers immeasurable value to in-house and external corporate counsel, litigation lawyers, international lawyers, and business people, as well as to students of dispute resolution. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the The New Wigmore: A Treatise on Evidence By www.cch.ca Published On :: Tue, 22 Jan 2013 14:29:47 GMT The New Wigmore: A Treatise on Evidence is an authoritative guide with answers to evolving questions in civil and criminal litigation. The five volume series presents the same quality of research, thought, and analysis as the original Wigmore, creating a genuine present-day counterpart to the seminal evidence treatise. Volume 1: Selected Rules of Limited Admissibility provides a sophisticated framework for lawyers and judges to understand and apply the rules that exclude evidence for policy reasons. Volume 2: Evidentiary Privileges offers unique analysis of recent evidentiary problems including application of the attorney-client privilege to government agencies and corporate entities, and the difficulty of determining exactly who holds the privilege. In these two volumes, you’ll find also a practical framework for evaluating the existence or scope of new privileges. Volume 3: Expert Evidence provides in depth coverage of the topics that lawyers and judges must know when dealing with expert testimony about medicine, engineering, psychology, economics, and forensic science, among other areas. It covers the topics common to all such testimony and focuses on scientific and statistical evidence, providing sophisticated and up-to-date explanations and analyses. Volume 4: Evidence of Other Misconduct and Similar Events is a comprehensive, scholarly analysis of when evidence of crimes, wrongs, or acts other than those at issue in a trial may be admitted into evidence. The author analyzes the history of the prohibition on character evidence in England and the United States and the development of exceptions to the rule, discusses how courts should analyze questions of character evidence, and treats in detail the various exceptions such as motive, opportunity, preparation, plan, modus operandi, and identity. Volume 5: Impeachment and Rehabilitation is a thorough review of all the rules governing impeachment of witnesses. It deals with impeachment with prior convictions, with prior bad acts, with inconsistent statements, with evidence of bias, and other evidence derogating credibility. Rules about limits on the use of extrinsic evidence to impeach are covered in detail. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the The New 3.8% Medicare Tax: In-Depth Analysis and Planning (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 14:08:06 GMT Authors: Robert S. Keebler, Peter J. Melcher, MIchelle J. Ward, and Christopher W. Schuler This new title analyzes the new 3.8% Medicare Tax on Net Investment Income, which will become effective January 1, 2013 pursuant to the Affordable Care Act of 2010 as recently upheld by the U.S. Supreme Court. This tax will have a wide ranging effect on many taxpayers including individuals, businesses, estates and trusts and this book will help taxpayers and tax advisors understand and prepare for the consequences of this new tax. Effective January 1, 2013 the new 3.8% Medicare tax is imposed on the lesser of "net investment income" or the excess (if any) of "modified adjusted gross income" over the "threshold amount." How does the surtax work What is "investment income" What is modified adjustment gross income What are the best strategies to reduce MAGI What are the best strategies to reduce investment income How life insurance will play an expanded role in income tax planning Will tax-exempt bonds continue to make sense How will tax deferred annuities work under the surtax Why Roth conversion will be a powerful strategy and more Chapter 1. Overview—Unearned Income Medicare Contribution Tax (UIMCT) Chapter 2. Application of the UIMCT to Individuals Chapter 3. Application of the UIMCT to Trusts and Estates Chapter 4. 2012 UIMCT Planning for Individuals and Businesses Chapter 5. UIMCT Planning for 2013 and Later Years If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the The Fair and Equitable Treatment Standard: A Guide to NAFTA Case Law on Article 1105 By www.cch.ca Published On :: Wed, 30 Oct 2013 13:09:23 GMT Published: October 2013 Since the entry into force of the North American Free Trade Agreement (NAFTA) in 1994, several arbitral tribunals have rendered awards dealing with claims of breach of Article 1105. Some of these awards have been very controversial and have had a tremendous impact on the development of the concept of fair and equitable treatment (FET) and the evolution of international investment law. Yet, in spite of the fundamental importance of these awards, no comprehensive study had been undertaken to determine the meaning and the content of the FET standard under NAFTA Article 1105. This book’s systematic analysis of the provision and its case law fills this analytical gap. Because Article 1105 is in many ways different from typical FET clauses contained within most investment treaties, the author examines the particular parameters under which it must be interpreted. He also analyzes how these specific features have influenced NAFTA tribunals’ interpretation of the provision, and how their assessments differ from awards rendered by other tribunals outside NAFTA. Among the issues treated in the course of the analysis are the following: The origin, development, nature and content of the concept of the ‘minimum standard of treatment’ and its interaction with the FET standard The specific parameters under which Article 1105 must be interpreted, including contextual elements such as subsequent agreement and practice between the NAFTA Parties on matters of interpretation The context in which the Free Trade Commission issued its Note of Interpretation in 2001 and how NAFTA tribunals have applied it Whether or not the concepts of legitimate expectations, transparency, arbitrary conduct, discriminatory conduct, good faith, denial of justice, and due process have been considered by NAFTA tribunals as specific elements of protection to be accorded to investors under Article 1105 The many facets of these elements and the threshold of severity that NAFTA tribunals have required for finding a breach of Article 1105 The interaction between Article 1105 and other NAFTA provisions on national treatment, Most-Favored-Nation treatment, and expropriation How NAFTA tribunals have assessed damages for breach of Article 1105 This comprehensive guide to NAFTA case law on Article 1105 is an important contribution to the on-going controversial debate about the scope and content of the FET standard under international law. It will be of great interest to counsel for investors and States as well as to arbitrators, academics and anyone interested in investor-State arbitration. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the The Estate Planner's Handbook, 4th Edition By www.cch.ca Published On :: Fri, 29 May 2009 14:16:24 GMT An indispensable guide with substantial changes and important updates. The Estate Planner's Handbook provides a concise yet comprehensive overview of many of the most important issues in the estate planning process. It will aid estate planners, lawyers, accountants and other professional advisors in identifying critical updates that they need to be aware of and will prove to be invaluable in developing creative estate planning solutions. New and emerging issues in the Estate Planning field The fourth edition of The Estate Planner's Handbook is an indispensable guide with substantial changes and important updates covering a wide range of topics including issues such as estate planning strategies for disabled individuals and Henson trusts designed to safeguard access to provincial income support programs. Other critical updates include: Jointly held property The attribution rules Tax Free Savings Accounts Registered Disability Savings Plans Legislative changes impacting taxation of charitable donations, the capital gains exemption Essential topics in the estate planning process addressed in this edition include: Wills Multiple Wills Tax Planning the Will Will Substitutes Continuing Powers of Attorney Health and Personal Care by Proxy Some Basic Trust Law Concepts & Principles Taxation of Basic Trusts Used in Estate Planning Certain Other Trusts Used in Estate Planning Charitable Donations Taxation at Death United States Estate & Gift Tax Probate Dependants' Relief Planning for the Disabled Obligations to spouses and dependants Rollovers to RRSPs and RRIFs If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the The Deposition Handbook, Fifth Edition By www.cch.ca Published On :: Thu, 16 May 2013 08:13:19 GMT Published: September 2011 Written from a litigator’s perspective,The Deposition Handbook, 5th Edition delivers insights into how to make sure the witness becomes a champion for your side of the case. Find out how to effectively prepare the witness to testify most effectively and what factors to consider in deciding whether to prepare the witness to do more than just answer the question. Gain valuable insights and skills, including: Practical advice covering every stage of a deposition Techniques for eliciting information and effective questioning Video deposition guidelines Proven strategies, procedures, and case studies Rules governing conduct Sample questions Specific examples and scenarios cover: Whether counsel may interview an adverse party’s current or former employees Private conferences between the deponent and counsel during the course of the deposition The pros and cons of “the usual stipulations” Questioning techniques, including jumping from the specific to the general, and posing the either-answer question If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the The Aging Client and Long Term Care, 3rd Edition By www.cch.ca Published On :: Mon, 06 Oct 2008 16:44:09 GMT This book from Elder Planning expert Jacqueline Figas examines the aging client, beginning with relevant societal issues, physical changes and cognitive changes through to their eventual needs as consumers of health and social services. Jacqueline explains how many things have changed that render the past as an unlikely predictor of future client needs and offers a holistic approach to financial planning for the older client that incorporates long-term care considerations. This critical resource includes: Understanding the aging client How their needs will change over time How housing options impact the planning process Evaluating LTC insurance How to select the right policy for your client Plan design considerations The essentials of underwriting this unique risk Numerous checklists, charts and resources Jacqueline has over 30 years of industry experience, with most of her background specializing in the area of health benefits. She is a noted speaker and author on seniors’ issues and benefits planning for an aging clientele. In addition to running her personal insurance practice, Health Assured Financial Group, Jacqueline serves as Chairman of the Board of Directors of the Oakville Senior Citizens Residence, a supportive housing initiative owned by the Ontario Housing Corporation. She is a Chartered Life Underwriter, a Registered Health Underwriter, and an Elder Planning Counselor, and is on the faculty of Seneca College where she educates on a range of aging issues including both health and social aspects related to aging. She is the author of the Long Term Care Insurance training module produced by ADVOCIS under their Registered Health Underwriter (RHU) Designation Program. Her published works through Wolters Kluwer CCH include “The Aging Client and Long-Term Care Issues” and “Disability Insurance and Other Living Benefits”. If you would like more details about this product, or would like to order a copy online, please click here. Full Article the The Advisor's Guide to Business Succession Planning, 3rd Edition By www.cch.ca Published On :: A comprehensive guide that helps financial advisors initiate and plan for their clients' business succession. Legal, tax, insurance, and financial implications are discussed. Practical andanalytical, this book focuses on the personal and emotional issues involved, potential obstacles, and solutions. Topics covered: New for this edition: Planning for the advisor's own practice – Including FREE Practice Analyst CD Getting started Family-owned businesses Identification of appropriate buyers Determination of clients' key motivators Insurance Small business gains exemption Business valuation Circumstances of sale, such as retirement, disability, or death Errors were discovered in a chart in Chapter Two, Selling at Retirement of The Advisor's Guide to Business Succession Planning. Below is the corrected chart for Vendor Financing on page 15. We apologize for any inconvenience that this error may have caused. Correction to Vendor Financing Cash Flow Chart, Chapter Two – Page 15 Year Interest Income Capital Gains SBGE Available Total Taxable Tax at 40% 1 60,000 200,000 100,000 110,000 44,000 2 55,448 200,000 100,000 105,448 42,179 3 50,623 200,000 Full Article the Taxation of the Entertainment Industry, 2014 (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 11:06:18 GMT Author: Schuyler M. Moore Taxation of the Entertainment Industry 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. 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 9780808039631 6" x 9" 456 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) Full Article the Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World By www.cch.ca Published On :: Tue, 22 Jan 2013 14:22:56 GMT Last Supplement Updated*: April 2014 Without question, the Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World is the most comprehensive, authoritative reference for the international industrial property practice. It consists of 8 volumes. Its exhaustive contents include: Separate chapters, in alphabetical order, for nearly 200 countries and several regional industrial property protection systems. The full text of the most important convention, treatises, and agreements (including the Paris Convention, the Patent Cooperation Treaty, and the Madrid Agreement). A section on the European Patent System, describing the European Patent Convention and its implementing regulations. View a sample chapter Information is given, inter alia, with respect to the following: Patents: Kinds of Patents available Duration of protection Who may apply What may be patented Novelty requirements Filing, examination and granting procedure Requirements for filing application Priority Annuities and other fees Working requirements Compulsory licenses Rights of prior use Restoration Infringement Assignment Licenses Marking Trademarks: Duration of protection Legal effect Who may apply What can be registered as a mark What is excluded from registration Filing, examination and registration procedure Requirements for registration Requirements for renewal Assignment Licenses Infringement Fees Service marks Collective marks Certification marks Marking Use requirements Protection of well-known marks Cancellation Invalidation Classification Designs: What can be protected Duration and renewal Who may apply Novelty requirements Procedure Requirements for filing application Annuities (if any) Features: Truly global covering nearly 200 countries Fast and full access to essential primaryIf you would like more details about this product, or would like to order a copy online, please click here. Full Article the Just Writing: Grammar, Punctuation, and Style for the Legal Writer, Third Edition By www.cch.ca Published On :: Tue, 22 Jan 2013 13:45:22 GMT Adapted from the popular Legal Writing Handbook, this powerful guide focuses exclusively on the style, grammar, punctuation, and the mechanics of strong legal writing. With the authors’ trademark step-by-step approach, Just Writing, Third Edition enables students to master a skill that will contribute to their success in both law school and practice. Proven to be effective in the classroom, the third edition features: Honed coverage that zeroes in on style, grammar, punctuation, and the mechanics of legal writing in a concise length and format Tips and techniques for every step of the writing process: planning, drafting, revising, editing, and proofreading The authors’ trademark straightforward, building-block approach Clear explanations and crafted examples Practice exercises that allow students to use specific skills covered in the text Writing for ESL students “Quick Tips” about writing integrated throughout the text A Glossary of Usage A bound-in CD with practice exercises A dedicated Teacher’s Manual, with specific teaching suggestions for each chapter in the book Additional teaching and testing materials on a Teaching Materials Website, available to adopters Enquist and Oates’s clarity and finely honed content make this text the perfect complement to any legal writing course. New professors will especially appreciate the ample teaching support that accompanies this book. Companion Website: www.aspenlawschool.com/oates_enquist If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Foreign Commerce and the Antitrust Laws, Fifth Edition By www.cch.ca Published On :: Thu, 21 May 2009 15:10:51 GMT Updated: June 2012 Today, every international transaction has potential antitrust implications. Before you risk anything in foreign trade, consult the fifth edition of Wilbur L Fugate's Foreign Commerce and the Antitrust Laws. He offers expert analysis of how U.S. antitrust laws affect companies' abilities to import and export goods, invest in foreign companies and enter into joint ventures and other trading arrangements. It provides in-depth discussion of current statutory and case law, as well as expert analysis of the latest developments, including areas like foreign licensing of intellectual property, transnational mergers and acquisitions, and transportation restrictions and other problems of international distribution. You will find everything you need to ensure protection under - and compliance with - today's far-reaching antitrust and competition laws. Table of Contents: Volume I Chapter 1: Antitrust Statutes – Basic Philosophy and General Interpretation Chapter 2: Jurisdiction Over Foreign Commerce Under the Antitrust Laws Chapter 3: Antitrust Jurisdiction in Personam Over Corporations Operating Abroad Chapter 4: Application of Antitrust Laws to International Trade Practices Generally Chapter 5: Rule of Reason, Ancillary Restraints, and Antitrust Defenses Chapter 6: Monopilization in Foreign Trade Chapter 7: The Webb-Pomerene Act and the Export Trading Company Act Volume II Chapter 8: Patents and Technology Chapter 9: Trademarks in Foreign Trade Chapter 10: Foreign Subsidiaries and Acquisitions Chapter 11: Foreign and Foreign-Related Joint Ventures Chapter 12: Foreign Investment – Including Multinational Enterprise Aspects Chapter 13: Auxiliary Antitrust Statutes and Antitrust Provisions of Regulatory Statutes Chapter 14: Nature of Antitrust Judgments and Relief in Foreign Trade Chapter 15: Foreign Antitrust Laws Appendices 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. Full Article the Federal Taxation of Business Organizations and Their Owners (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 10:02:43 GMT Follows form-based approach and provides a second tax course for students attending Community or Two-Year Colleges. Features an easy-to-read, straightforward forms approach without complex legal language. It introduces basic business tax concepts and then fully illustrates them with clear examples matched with filled-in forms. - Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements. - Filled-in forms that support the explanatory material, so students see actual tax compliance, in practice. - Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes. - End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep. Related Products Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.) Federal Tax Practitioner’s Guide (2015) (U.S.) Federal Tax Study Manual (2015) (U.S.) Federal Taxation Practice and Procedure (11th Edition) (US) Federal Taxation: Basic Principles (2014) Principles of Business Taxation (2014) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Federal Tax Course: A Guide for the Tax Practitioner (2014) (US) By www.cch.ca Published On :: Thu, 25 Oct 2012 13:54:42 GMT Author: Susan Flax Posner Offers the knowledge and know-how needed to deal effectively with all current developments in federal tax. The Guide presents a complete picture of the federal tax law for today's busy practitioners with clear and easy-to-understand explanations. It discusses hundreds of tax strategies and uses real-world examples to illustrate application of tax principles. The Guide covers taxes in a uniquely approachable and understandable way and it helps readers avoid costly tax traps and keep tax bills at their rock-bottom minimum. Simply written and illustrated, yet comprehensive, the Guide provides: Eight chapters on figuring the individual tax that clearly explain all the rules and concepts involved Six chapters on deductions and exemptions that painstakingly present the detail in clear language Five chapters on withholding, AMT and tax accounting that cut through the complexity for better understanding Six chapters on taxation of corporations, S corporations, partnerships, and estates and trusts that plainly explain the rules Five chapters on returns, payments, foreign income and estate and gift that crystallize the issues The new 2014 Edition reflects all recent legislation up to the print date of November, 2013, as well as recent regulations, rulings and case law that impact the many topics covered. Key Tax Return Filing Facts Excise Tax Rates Federal Tax Calendar (if available at time of publication) Figuring the Individual Tax 1. Individuals Filing Status, Personal Exemptions, Standard Deduction and Rates 2. Gross Income Inclusions 3. Retirement Plans 4. Employee Fringe Benefits 5. Gross Income Exclusions 6. Gain or Loss Basis Recognition 7. Gain or Loss, Sale of Residence, Casualty, Theft, Condemnation 8. Capital Gains and Losses of Individuals Maximizing Deductions and Credits 9. Personal Deductions 10. Travel and Entertainment Deductions 11. Depreciation 12. Business Deductions 13. Losses and Bad Debts 14. Tax Credits, Estimated Tax for Individuals Withholding Payroll Taxes - Minimum Tax Accounting 15. &nbIf you would like more details about this product, or would like to order a copy online, please click here. Full Article the Failure To Learn: the BP Texas City Refinery Disaster By www.cch.ca Published On :: Tue, 22 Jan 2013 12:09:12 GMT Published: July 2008 In Failure to Learn: The BP Texas City Refinery Disaster, respected OHS expert Professor Andrew Hopkins discusses the causes of a major explosion at the Texas City Oil Refinery on March 23, 2005, that killed 15 workers and injured more than 170 others. Failure to Learn also analyses the similarities between this event and the Longford Gas Plant explosion in Victoria in 1998, featured in his earlier book Lessons from Longford. Professor Andrew Hopkins is being recognized by the European Process Safety Centre in October 2008, in recognition of his contribution to safety. Professor Hopkins is the first winner to receive the award, outside of Europe, which is a demonstration of the impact of his valuable work worldwide. Andrew has been awarded a prize by the European Process Safety Centre for “extraordinary contribution to process safety”, the first time this has been awarded outside of Europe. He also appears in the US Chemical Safety Board film on Texas City and has been invited to appear in a subsequent film. Professor Hopkins poses questions such as: Why was the number of victims so large? Who was blamed for the explosion? What were the real causes? Had lessons been learnt from the earlier incident at Longford? Has anything changed as a result of the Texas City accident? The foreword for the book was written by Carolyn Merritt, chair of the CSB at the time of the accident and subsequent inquiry. If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Draft Legislation and Explanatory Notes Re Income Tax and Sales Tax--2014 Budget and other Measures By www.cch.ca Published On :: Wed, 17 Sep 2014 15:55:13 GMT On August 29, 2014, the Department of Finance released draft legislative proposals that would implement tax measures from Economic Action Plan 2014. This Special Report contains the full text of the draft legislation proposals and the Department of Finance explanatory notes.If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Disastrous Decisions: The Human and Organisational Causes of the Gulf of Mexico Blowout By www.cch.ca Published On :: Tue, 22 Jan 2013 12:18:49 GMT Published: May 2012 Disastrous Decisions: The Human and Organisational Causes of the Gulf of Mexico Blowout is an essential reference for all work, health and safety professionals, directors, officers, managers, safety regulators and engineers. Written by noted expert Professor Andrew Hopkins, this book takes the reader into the realm of human and organisational factors that contributed to the Deepwater Horizon disaster in 2010. This event resulted in the loss of 11 lives in the explosions and fire, the sinking of the rig and untold damage to the environment and to the livelihood of Gulf residents. It is important to know what people did, but even more important to know why they did it, so this book attempts to “get inside the heads” of decision-makers and understand how they themselves understood the situations they were in. It also seeks to discover what it was in their organisational environment that encouraged them to think and act as they did. Hopkins provides a sophisticated analysis of the accident that first identifies a series of critical defences that failed and then goes on to explain why they failed. If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Disability Insurance and Other Living Benefits, 3rd Edition By www.cch.ca Published On :: Mon, 06 Oct 2008 16:44:32 GMT The 1990’s witnessed the end of job creation in the sectors that historically purchased disability insurance. A new era has begun: roughly 1 million contract workers have emerged. They are found in almost all industries and occupations. As diverse as the general public – there is an equal number of men and women, many highly educated, others not, with wide-ranging earnings levels and all in need of disability and other healthcare benefits. Insurers have responded by unbundling disability insurance and expanding their offerings to include critical illness, health, drug, dental, travel, and other classless, non- income based products. The author, Jacqueline Figas, looks at disability insurance and other living benefits in the context of the realities faced in today’s challenging work and lifestyle environment. Included in this edition: Health benefits planning for pre and post-retirement years Traditional products and coverage for specialized markets Insuring “temps” and “independent contractors” Critical illness insurance Private health and dental insurance Checklists, charts and other planning tools Jacqueline is a benefits consultant through her company, Health Assured Financial Group, and has over 30 years of experience in health benefits. She is a noted speaker and author on seniors’ issues and benefits planning for an aging clientele. She is a Chartered Life Underwriter, a Registered Health Underwriter, and an Elder Planning Counselor, and is on the faculty of Seneca College where she educates on a range of aging issues including both health and social aspects of aging. She is the author of the Long Term Care Insurance training module produced by ADVOCIS under their Registered Health Underwriter (RHU) Designation Program. Her published works through CCH Canadian Limited include “The Aging Client and Long-Term Care Issues” and “Disability Insurance and Other Living Benefits”. Available March 1st, 2009 – Pre-order your copy today! If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Corporate Finance and the Securities Laws, Fourth Edition By www.cch.ca Published On :: Wed, 13 May 2009 10:07:57 GMT 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. Full Article the Competition Law of the United States By www.cch.ca Published On :: Fri, 21 Feb 2014 14:31:23 GMT 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. Full Article the BLUE BOOK 2013: Joint Committee on Taxation's General Explanation of Tax Legislation Enacted in the 112th Congress By www.cch.ca Published On :: Thu, 21 Mar 2013 08:48:09 GMT 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. Full Article the Archived Webinar - They Bought the Farm - Tax Benefits on Farm Transfers By www.cch.ca Published On :: Tue, 29 Oct 2013 14:33:28 GMT 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Archived Webinar - The Use of Trusts in Estate and Business Planning By www.cch.ca Published On :: Tue, 16 Oct 2012 13:02:40 GMT 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Archived Webinar - The Ultimate Corporate Counsel Webinar By www.cch.ca Published On :: Fri, 13 Nov 2009 14:23:34 GMT Webinar information current as of November 5, 2009 Barry Reiter and a panel of experts provide a closer look at the key legal developments influencing Canadian Corporate Counsel today. Key Learning Objectives You will understand how recent developments in internet and privacy law have changed how businesses operate You will be aware of how the employee/employer relationship has changed as a result of recent developments in employment law 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 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 Barry Reiter - Chair, Technology, Media and Entertainment Group and Chair, Corporate Governance and Director Protection Group, Bennett Jones LLP Robert Fabes - Assistant General Counsel, Legal Affairds, Canada Post Anne Fitzgerald - Senior Vice President, General Counsel and Corporate Secretary, Cineplex Entertainment Andrea Wood - Chielf Legal Officer, Globalive Wireless Management Group 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Archived Webinar - Reporting Foreign Property on the T1135 By www.cch.ca Published On :: Tue, 20 May 2014 12:10:19 GMT 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: New T1135 requirements Recap of the definition of Specified Foreign Property The T3/T5 exclusion explained The 2013 Transitional Reporting method Choosing between the T3/T5 exclusion and the transitional reporting method Filing the T1135 2014 year ends Penalties and extended reassessment Q&A Target Audience This archive webinar will be of interest to all professionals who prepare a T1135 for a taxpayer, whether the taxpayer is an individual, corporation, trust or partnership. This Webinar Includes: 30 days to review the webinar recording PDF version of the presentation slides If you would like more details about this product, or would like to order a copy online, please click here. 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the The Advisor's Guide to Business Succession Planning, 3rd Edition By www.cch.ca Published On :: A comprehensive guide that helps financial advisors initiate and plan for their clients' business succession. Legal, tax, insurance, and financial implications are discussed. Practical andanalytical, this book focuses on the personal and emotional issues involved, potential obstacles, and solutions. Topics covered: New for this edition: Planning for the advisor's own practice – Including FREE Practice Analyst CD Getting started Family-owned businesses Identification of appropriate buyers Determination of clients' key motivators Insurance Small business gains exemption Business valuation Circumstances of sale, such as retirement, disability, or death Errors were discovered in a chart in Chapter Two, Selling at Retirement of The Advisor's Guide to Business Succession Planning. Below is the corrected chart for Vendor Financing on page 15. We apologize for any inconvenience that this error may have caused. Correction to Vendor Financing Cash Flow Chart, Chapter Two – Page 15 Year Interest Income Capital Gains SBGE Available Total Taxable Tax at 40% 1 60,000 200,000 100,000 110,000 44,000 2 55,448 200,000 100,000 105,448 42,179 3 50,623 200,000 Full Article the Taxation of the Entertainment Industry, 2014 (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 11:06:18 GMT Author: Schuyler M. Moore Taxation of the Entertainment Industry 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. 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 9780808039631 6" x 9" 456 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) Full Article the Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World By www.cch.ca Published On :: Tue, 22 Jan 2013 14:22:56 GMT Last Supplement Updated*: April 2014 Without question, the Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World is the most comprehensive, authoritative reference for the international industrial property practice. It consists of 8 volumes. Its exhaustive contents include: Separate chapters, in alphabetical order, for nearly 200 countries and several regional industrial property protection systems. The full text of the most important convention, treatises, and agreements (including the Paris Convention, the Patent Cooperation Treaty, and the Madrid Agreement). A section on the European Patent System, describing the European Patent Convention and its implementing regulations. View a sample chapter Information is given, inter alia, with respect to the following: Patents: Kinds of Patents available Duration of protection Who may apply What may be patented Novelty requirements Filing, examination and granting procedure Requirements for filing application Priority Annuities and other fees Working requirements Compulsory licenses Rights of prior use Restoration Infringement Assignment Licenses Marking Trademarks: Duration of protection Legal effect Who may apply What can be registered as a mark What is excluded from registration Filing, examination and registration procedure Requirements for registration Requirements for renewal Assignment Licenses Infringement Fees Service marks Collective marks Certification marks Marking Use requirements Protection of well-known marks Cancellation Invalidation Classification Designs: What can be protected Duration and renewal Who may apply Novelty requirements Procedure Requirements for filing application Annuities (if any) Features: Truly global covering nearly 200 countries Fast and full access to essential primaryIf you would like more details about this product, or would like to order a copy online, please click here. Full Article the Just Writing: Grammar, Punctuation, and Style for the Legal Writer, Third Edition By www.cch.ca Published On :: Tue, 22 Jan 2013 13:45:22 GMT Adapted from the popular Legal Writing Handbook, this powerful guide focuses exclusively on the style, grammar, punctuation, and the mechanics of strong legal writing. With the authors’ trademark step-by-step approach, Just Writing, Third Edition enables students to master a skill that will contribute to their success in both law school and practice. Proven to be effective in the classroom, the third edition features: Honed coverage that zeroes in on style, grammar, punctuation, and the mechanics of legal writing in a concise length and format Tips and techniques for every step of the writing process: planning, drafting, revising, editing, and proofreading The authors’ trademark straightforward, building-block approach Clear explanations and crafted examples Practice exercises that allow students to use specific skills covered in the text Writing for ESL students “Quick Tips” about writing integrated throughout the text A Glossary of Usage A bound-in CD with practice exercises A dedicated Teacher’s Manual, with specific teaching suggestions for each chapter in the book Additional teaching and testing materials on a Teaching Materials Website, available to adopters Enquist and Oates’s clarity and finely honed content make this text the perfect complement to any legal writing course. New professors will especially appreciate the ample teaching support that accompanies this book. Companion Website: www.aspenlawschool.com/oates_enquist If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Foreign Commerce and the Antitrust Laws, Fifth Edition By www.cch.ca Published On :: Thu, 21 May 2009 15:10:51 GMT Updated: June 2012 Today, every international transaction has potential antitrust implications. Before you risk anything in foreign trade, consult the fifth edition of Wilbur L Fugate's Foreign Commerce and the Antitrust Laws. He offers expert analysis of how U.S. antitrust laws affect companies' abilities to import and export goods, invest in foreign companies and enter into joint ventures and other trading arrangements. It provides in-depth discussion of current statutory and case law, as well as expert analysis of the latest developments, including areas like foreign licensing of intellectual property, transnational mergers and acquisitions, and transportation restrictions and other problems of international distribution. You will find everything you need to ensure protection under - and compliance with - today's far-reaching antitrust and competition laws. Table of Contents: Volume I Chapter 1: Antitrust Statutes – Basic Philosophy and General Interpretation Chapter 2: Jurisdiction Over Foreign Commerce Under the Antitrust Laws Chapter 3: Antitrust Jurisdiction in Personam Over Corporations Operating Abroad Chapter 4: Application of Antitrust Laws to International Trade Practices Generally Chapter 5: Rule of Reason, Ancillary Restraints, and Antitrust Defenses Chapter 6: Monopilization in Foreign Trade Chapter 7: The Webb-Pomerene Act and the Export Trading Company Act Volume II Chapter 8: Patents and Technology Chapter 9: Trademarks in Foreign Trade Chapter 10: Foreign Subsidiaries and Acquisitions Chapter 11: Foreign and Foreign-Related Joint Ventures Chapter 12: Foreign Investment – Including Multinational Enterprise Aspects Chapter 13: Auxiliary Antitrust Statutes and Antitrust Provisions of Regulatory Statutes Chapter 14: Nature of Antitrust Judgments and Relief in Foreign Trade Chapter 15: Foreign Antitrust Laws Appendices 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. Full Article the Federal Taxation of Business Organizations and Their Owners (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 10:02:43 GMT Follows form-based approach and provides a second tax course for students attending Community or Two-Year Colleges. Features an easy-to-read, straightforward forms approach without complex legal language. It introduces basic business tax concepts and then fully illustrates them with clear examples matched with filled-in forms. - Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements. - Filled-in forms that support the explanatory material, so students see actual tax compliance, in practice. - Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes. - End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep. Related Products Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.) Federal Tax Practitioner’s Guide (2015) (U.S.) Federal Tax Study Manual (2015) (U.S.) Federal Taxation Practice and Procedure (11th Edition) (US) Federal Taxation: Basic Principles (2014) Principles of Business Taxation (2014) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Federal Tax Course: A Guide for the Tax Practitioner (2014) (US) By www.cch.ca Published On :: Thu, 25 Oct 2012 13:54:42 GMT Author: Susan Flax Posner Offers the knowledge and know-how needed to deal effectively with all current developments in federal tax. The Guide presents a complete picture of the federal tax law for today's busy practitioners with clear and easy-to-understand explanations. It discusses hundreds of tax strategies and uses real-world examples to illustrate application of tax principles. The Guide covers taxes in a uniquely approachable and understandable way and it helps readers avoid costly tax traps and keep tax bills at their rock-bottom minimum. Simply written and illustrated, yet comprehensive, the Guide provides: Eight chapters on figuring the individual tax that clearly explain all the rules and concepts involved Six chapters on deductions and exemptions that painstakingly present the detail in clear language Five chapters on withholding, AMT and tax accounting that cut through the complexity for better understanding Six chapters on taxation of corporations, S corporations, partnerships, and estates and trusts that plainly explain the rules Five chapters on returns, payments, foreign income and estate and gift that crystallize the issues The new 2014 Edition reflects all recent legislation up to the print date of November, 2013, as well as recent regulations, rulings and case law that impact the many topics covered. Key Tax Return Filing Facts Excise Tax Rates Federal Tax Calendar (if available at time of publication) Figuring the Individual Tax 1. Individuals Filing Status, Personal Exemptions, Standard Deduction and Rates 2. Gross Income Inclusions 3. Retirement Plans 4. Employee Fringe Benefits 5. Gross Income Exclusions 6. Gain or Loss Basis Recognition 7. Gain or Loss, Sale of Residence, Casualty, Theft, Condemnation 8. Capital Gains and Losses of Individuals Maximizing Deductions and Credits 9. Personal Deductions 10. Travel and Entertainment Deductions 11. Depreciation 12. Business Deductions 13. Losses and Bad Debts 14. Tax Credits, Estimated Tax for Individuals Withholding Payroll Taxes - Minimum Tax Accounting 15. &nbIf you would like more details about this product, or would like to order a copy online, please click here. Full Article the Failure To Learn: the BP Texas City Refinery Disaster By www.cch.ca Published On :: Tue, 22 Jan 2013 12:09:12 GMT Published: July 2008 In Failure to Learn: The BP Texas City Refinery Disaster, respected OHS expert Professor Andrew Hopkins discusses the causes of a major explosion at the Texas City Oil Refinery on March 23, 2005, that killed 15 workers and injured more than 170 others. Failure to Learn also analyses the similarities between this event and the Longford Gas Plant explosion in Victoria in 1998, featured in his earlier book Lessons from Longford. Professor Andrew Hopkins is being recognized by the European Process Safety Centre in October 2008, in recognition of his contribution to safety. Professor Hopkins is the first winner to receive the award, outside of Europe, which is a demonstration of the impact of his valuable work worldwide. Andrew has been awarded a prize by the European Process Safety Centre for “extraordinary contribution to process safety”, the first time this has been awarded outside of Europe. He also appears in the US Chemical Safety Board film on Texas City and has been invited to appear in a subsequent film. Professor Hopkins poses questions such as: Why was the number of victims so large? Who was blamed for the explosion? What were the real causes? Had lessons been learnt from the earlier incident at Longford? Has anything changed as a result of the Texas City accident? The foreword for the book was written by Carolyn Merritt, chair of the CSB at the time of the accident and subsequent inquiry. If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Draft Legislation and Explanatory Notes Re Income Tax and Sales Tax--2014 Budget and other Measures By www.cch.ca Published On :: Wed, 17 Sep 2014 15:55:13 GMT On August 29, 2014, the Department of Finance released draft legislative proposals that would implement tax measures from Economic Action Plan 2014. This Special Report contains the full text of the draft legislation proposals and the Department of Finance explanatory notes.If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Disastrous Decisions: The Human and Organisational Causes of the Gulf of Mexico Blowout By www.cch.ca Published On :: Tue, 22 Jan 2013 12:18:49 GMT Published: May 2012 Disastrous Decisions: The Human and Organisational Causes of the Gulf of Mexico Blowout is an essential reference for all work, health and safety professionals, directors, officers, managers, safety regulators and engineers. Written by noted expert Professor Andrew Hopkins, this book takes the reader into the realm of human and organisational factors that contributed to the Deepwater Horizon disaster in 2010. This event resulted in the loss of 11 lives in the explosions and fire, the sinking of the rig and untold damage to the environment and to the livelihood of Gulf residents. It is important to know what people did, but even more important to know why they did it, so this book attempts to “get inside the heads” of decision-makers and understand how they themselves understood the situations they were in. It also seeks to discover what it was in their organisational environment that encouraged them to think and act as they did. Hopkins provides a sophisticated analysis of the accident that first identifies a series of critical defences that failed and then goes on to explain why they failed. If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Disability Insurance and Other Living Benefits, 3rd Edition By www.cch.ca Published On :: Mon, 06 Oct 2008 16:44:32 GMT The 1990’s witnessed the end of job creation in the sectors that historically purchased disability insurance. A new era has begun: roughly 1 million contract workers have emerged. They are found in almost all industries and occupations. As diverse as the general public – there is an equal number of men and women, many highly educated, others not, with wide-ranging earnings levels and all in need of disability and other healthcare benefits. Insurers have responded by unbundling disability insurance and expanding their offerings to include critical illness, health, drug, dental, travel, and other classless, non- income based products. The author, Jacqueline Figas, looks at disability insurance and other living benefits in the context of the realities faced in today’s challenging work and lifestyle environment. Included in this edition: Health benefits planning for pre and post-retirement years Traditional products and coverage for specialized markets Insuring “temps” and “independent contractors” Critical illness insurance Private health and dental insurance Checklists, charts and other planning tools Jacqueline is a benefits consultant through her company, Health Assured Financial Group, and has over 30 years of experience in health benefits. She is a noted speaker and author on seniors’ issues and benefits planning for an aging clientele. She is a Chartered Life Underwriter, a Registered Health Underwriter, and an Elder Planning Counselor, and is on the faculty of Seneca College where she educates on a range of aging issues including both health and social aspects of aging. She is the author of the Long Term Care Insurance training module produced by ADVOCIS under their Registered Health Underwriter (RHU) Designation Program. Her published works through CCH Canadian Limited include “The Aging Client and Long-Term Care Issues” and “Disability Insurance and Other Living Benefits”. Available March 1st, 2009 – Pre-order your copy today! If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Corporate Finance and the Securities Laws, Fourth Edition By www.cch.ca Published On :: Wed, 13 May 2009 10:07:57 GMT 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. Full Article the Competition Law of the United States By www.cch.ca Published On :: Fri, 21 Feb 2014 14:31:23 GMT 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. Full Article the BLUE BOOK 2013: Joint Committee on Taxation's General Explanation of Tax Legislation Enacted in the 112th Congress By www.cch.ca Published On :: Thu, 21 Mar 2013 08:48:09 GMT 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. Full Article the Archived Webinar - They Bought the Farm - Tax Benefits on Farm Transfers By www.cch.ca Published On :: Tue, 29 Oct 2013 14:33:28 GMT 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Archived Webinar - The Use of Trusts in Estate and Business Planning By www.cch.ca Published On :: Tue, 16 Oct 2012 13:02:40 GMT 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Archived Webinar - The Ultimate Corporate Counsel Webinar By www.cch.ca Published On :: Fri, 13 Nov 2009 14:23:34 GMT Webinar information current as of November 5, 2009 Barry Reiter and a panel of experts provide a closer look at the key legal developments influencing Canadian Corporate Counsel today. Key Learning Objectives You will understand how recent developments in internet and privacy law have changed how businesses operate You will be aware of how the employee/employer relationship has changed as a result of recent developments in employment law 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 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 Barry Reiter - Chair, Technology, Media and Entertainment Group and Chair, Corporate Governance and Director Protection Group, Bennett Jones LLP Robert Fabes - Assistant General Counsel, Legal Affairds, Canada Post Anne Fitzgerald - Senior Vice President, General Counsel and Corporate Secretary, Cineplex Entertainment Andrea Wood - Chielf Legal Officer, Globalive Wireless Management Group 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Archived Webinar - Reporting Foreign Property on the T1135 By www.cch.ca Published On :: Tue, 20 May 2014 12:10:19 GMT 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: New T1135 requirements Recap of the definition of Specified Foreign Property The T3/T5 exclusion explained The 2013 Transitional Reporting method Choosing between the T3/T5 exclusion and the transitional reporting method Filing the T1135 2014 year ends Penalties and extended reassessment Q&A Target Audience This archive webinar will be of interest to all professionals who prepare a T1135 for a taxpayer, whether the taxpayer is an individual, corporation, trust or partnership. This Webinar Includes: 30 days to review the webinar recording PDF version of the presentation slides If you would like more details about this product, or would like to order a copy online, please click here. 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the Taxation of the Entertainment Industry, 2014 (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 11:06:18 GMT Author: Schuyler M. Moore Taxation of the Entertainment Industry 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. 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 9780808039631 6" x 9" 456 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) Full Article
the Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World By www.cch.ca Published On :: Tue, 22 Jan 2013 14:22:56 GMT Last Supplement Updated*: April 2014 Without question, the Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World is the most comprehensive, authoritative reference for the international industrial property practice. It consists of 8 volumes. Its exhaustive contents include: Separate chapters, in alphabetical order, for nearly 200 countries and several regional industrial property protection systems. The full text of the most important convention, treatises, and agreements (including the Paris Convention, the Patent Cooperation Treaty, and the Madrid Agreement). A section on the European Patent System, describing the European Patent Convention and its implementing regulations. View a sample chapter Information is given, inter alia, with respect to the following: Patents: Kinds of Patents available Duration of protection Who may apply What may be patented Novelty requirements Filing, examination and granting procedure Requirements for filing application Priority Annuities and other fees Working requirements Compulsory licenses Rights of prior use Restoration Infringement Assignment Licenses Marking Trademarks: Duration of protection Legal effect Who may apply What can be registered as a mark What is excluded from registration Filing, examination and registration procedure Requirements for registration Requirements for renewal Assignment Licenses Infringement Fees Service marks Collective marks Certification marks Marking Use requirements Protection of well-known marks Cancellation Invalidation Classification Designs: What can be protected Duration and renewal Who may apply Novelty requirements Procedure Requirements for filing application Annuities (if any) Features: Truly global covering nearly 200 countries Fast and full access to essential primaryIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
the Just Writing: Grammar, Punctuation, and Style for the Legal Writer, Third Edition By www.cch.ca Published On :: Tue, 22 Jan 2013 13:45:22 GMT Adapted from the popular Legal Writing Handbook, this powerful guide focuses exclusively on the style, grammar, punctuation, and the mechanics of strong legal writing. With the authors’ trademark step-by-step approach, Just Writing, Third Edition enables students to master a skill that will contribute to their success in both law school and practice. Proven to be effective in the classroom, the third edition features: Honed coverage that zeroes in on style, grammar, punctuation, and the mechanics of legal writing in a concise length and format Tips and techniques for every step of the writing process: planning, drafting, revising, editing, and proofreading The authors’ trademark straightforward, building-block approach Clear explanations and crafted examples Practice exercises that allow students to use specific skills covered in the text Writing for ESL students “Quick Tips” about writing integrated throughout the text A Glossary of Usage A bound-in CD with practice exercises A dedicated Teacher’s Manual, with specific teaching suggestions for each chapter in the book Additional teaching and testing materials on a Teaching Materials Website, available to adopters Enquist and Oates’s clarity and finely honed content make this text the perfect complement to any legal writing course. New professors will especially appreciate the ample teaching support that accompanies this book. Companion Website: www.aspenlawschool.com/oates_enquist If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the Foreign Commerce and the Antitrust Laws, Fifth Edition By www.cch.ca Published On :: Thu, 21 May 2009 15:10:51 GMT Updated: June 2012 Today, every international transaction has potential antitrust implications. Before you risk anything in foreign trade, consult the fifth edition of Wilbur L Fugate's Foreign Commerce and the Antitrust Laws. He offers expert analysis of how U.S. antitrust laws affect companies' abilities to import and export goods, invest in foreign companies and enter into joint ventures and other trading arrangements. It provides in-depth discussion of current statutory and case law, as well as expert analysis of the latest developments, including areas like foreign licensing of intellectual property, transnational mergers and acquisitions, and transportation restrictions and other problems of international distribution. You will find everything you need to ensure protection under - and compliance with - today's far-reaching antitrust and competition laws. Table of Contents: Volume I Chapter 1: Antitrust Statutes – Basic Philosophy and General Interpretation Chapter 2: Jurisdiction Over Foreign Commerce Under the Antitrust Laws Chapter 3: Antitrust Jurisdiction in Personam Over Corporations Operating Abroad Chapter 4: Application of Antitrust Laws to International Trade Practices Generally Chapter 5: Rule of Reason, Ancillary Restraints, and Antitrust Defenses Chapter 6: Monopilization in Foreign Trade Chapter 7: The Webb-Pomerene Act and the Export Trading Company Act Volume II Chapter 8: Patents and Technology Chapter 9: Trademarks in Foreign Trade Chapter 10: Foreign Subsidiaries and Acquisitions Chapter 11: Foreign and Foreign-Related Joint Ventures Chapter 12: Foreign Investment – Including Multinational Enterprise Aspects Chapter 13: Auxiliary Antitrust Statutes and Antitrust Provisions of Regulatory Statutes Chapter 14: Nature of Antitrust Judgments and Relief in Foreign Trade Chapter 15: Foreign Antitrust Laws Appendices 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. Full Article
the Federal Taxation of Business Organizations and Their Owners (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 10:02:43 GMT Follows form-based approach and provides a second tax course for students attending Community or Two-Year Colleges. Features an easy-to-read, straightforward forms approach without complex legal language. It introduces basic business tax concepts and then fully illustrates them with clear examples matched with filled-in forms. - Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements. - Filled-in forms that support the explanatory material, so students see actual tax compliance, in practice. - Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes. - End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep. Related Products Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.) Federal Tax Practitioner’s Guide (2015) (U.S.) Federal Tax Study Manual (2015) (U.S.) Federal Taxation Practice and Procedure (11th Edition) (US) Federal Taxation: Basic Principles (2014) Principles of Business Taxation (2014) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the Federal Tax Course: A Guide for the Tax Practitioner (2014) (US) By www.cch.ca Published On :: Thu, 25 Oct 2012 13:54:42 GMT Author: Susan Flax Posner Offers the knowledge and know-how needed to deal effectively with all current developments in federal tax. The Guide presents a complete picture of the federal tax law for today's busy practitioners with clear and easy-to-understand explanations. It discusses hundreds of tax strategies and uses real-world examples to illustrate application of tax principles. The Guide covers taxes in a uniquely approachable and understandable way and it helps readers avoid costly tax traps and keep tax bills at their rock-bottom minimum. Simply written and illustrated, yet comprehensive, the Guide provides: Eight chapters on figuring the individual tax that clearly explain all the rules and concepts involved Six chapters on deductions and exemptions that painstakingly present the detail in clear language Five chapters on withholding, AMT and tax accounting that cut through the complexity for better understanding Six chapters on taxation of corporations, S corporations, partnerships, and estates and trusts that plainly explain the rules Five chapters on returns, payments, foreign income and estate and gift that crystallize the issues The new 2014 Edition reflects all recent legislation up to the print date of November, 2013, as well as recent regulations, rulings and case law that impact the many topics covered. Key Tax Return Filing Facts Excise Tax Rates Federal Tax Calendar (if available at time of publication) Figuring the Individual Tax 1. Individuals Filing Status, Personal Exemptions, Standard Deduction and Rates 2. Gross Income Inclusions 3. Retirement Plans 4. Employee Fringe Benefits 5. Gross Income Exclusions 6. Gain or Loss Basis Recognition 7. Gain or Loss, Sale of Residence, Casualty, Theft, Condemnation 8. Capital Gains and Losses of Individuals Maximizing Deductions and Credits 9. Personal Deductions 10. Travel and Entertainment Deductions 11. Depreciation 12. Business Deductions 13. Losses and Bad Debts 14. Tax Credits, Estimated Tax for Individuals Withholding Payroll Taxes - Minimum Tax Accounting 15. &nbIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
the Failure To Learn: the BP Texas City Refinery Disaster By www.cch.ca Published On :: Tue, 22 Jan 2013 12:09:12 GMT Published: July 2008 In Failure to Learn: The BP Texas City Refinery Disaster, respected OHS expert Professor Andrew Hopkins discusses the causes of a major explosion at the Texas City Oil Refinery on March 23, 2005, that killed 15 workers and injured more than 170 others. Failure to Learn also analyses the similarities between this event and the Longford Gas Plant explosion in Victoria in 1998, featured in his earlier book Lessons from Longford. Professor Andrew Hopkins is being recognized by the European Process Safety Centre in October 2008, in recognition of his contribution to safety. Professor Hopkins is the first winner to receive the award, outside of Europe, which is a demonstration of the impact of his valuable work worldwide. Andrew has been awarded a prize by the European Process Safety Centre for “extraordinary contribution to process safety”, the first time this has been awarded outside of Europe. He also appears in the US Chemical Safety Board film on Texas City and has been invited to appear in a subsequent film. Professor Hopkins poses questions such as: Why was the number of victims so large? Who was blamed for the explosion? What were the real causes? Had lessons been learnt from the earlier incident at Longford? Has anything changed as a result of the Texas City accident? The foreword for the book was written by Carolyn Merritt, chair of the CSB at the time of the accident and subsequent inquiry. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the Draft Legislation and Explanatory Notes Re Income Tax and Sales Tax--2014 Budget and other Measures By www.cch.ca Published On :: Wed, 17 Sep 2014 15:55:13 GMT On August 29, 2014, the Department of Finance released draft legislative proposals that would implement tax measures from Economic Action Plan 2014. This Special Report contains the full text of the draft legislation proposals and the Department of Finance explanatory notes.If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the Disastrous Decisions: The Human and Organisational Causes of the Gulf of Mexico Blowout By www.cch.ca Published On :: Tue, 22 Jan 2013 12:18:49 GMT Published: May 2012 Disastrous Decisions: The Human and Organisational Causes of the Gulf of Mexico Blowout is an essential reference for all work, health and safety professionals, directors, officers, managers, safety regulators and engineers. Written by noted expert Professor Andrew Hopkins, this book takes the reader into the realm of human and organisational factors that contributed to the Deepwater Horizon disaster in 2010. This event resulted in the loss of 11 lives in the explosions and fire, the sinking of the rig and untold damage to the environment and to the livelihood of Gulf residents. It is important to know what people did, but even more important to know why they did it, so this book attempts to “get inside the heads” of decision-makers and understand how they themselves understood the situations they were in. It also seeks to discover what it was in their organisational environment that encouraged them to think and act as they did. Hopkins provides a sophisticated analysis of the accident that first identifies a series of critical defences that failed and then goes on to explain why they failed. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the Disability Insurance and Other Living Benefits, 3rd Edition By www.cch.ca Published On :: Mon, 06 Oct 2008 16:44:32 GMT The 1990’s witnessed the end of job creation in the sectors that historically purchased disability insurance. A new era has begun: roughly 1 million contract workers have emerged. They are found in almost all industries and occupations. As diverse as the general public – there is an equal number of men and women, many highly educated, others not, with wide-ranging earnings levels and all in need of disability and other healthcare benefits. Insurers have responded by unbundling disability insurance and expanding their offerings to include critical illness, health, drug, dental, travel, and other classless, non- income based products. The author, Jacqueline Figas, looks at disability insurance and other living benefits in the context of the realities faced in today’s challenging work and lifestyle environment. Included in this edition: Health benefits planning for pre and post-retirement years Traditional products and coverage for specialized markets Insuring “temps” and “independent contractors” Critical illness insurance Private health and dental insurance Checklists, charts and other planning tools Jacqueline is a benefits consultant through her company, Health Assured Financial Group, and has over 30 years of experience in health benefits. She is a noted speaker and author on seniors’ issues and benefits planning for an aging clientele. She is a Chartered Life Underwriter, a Registered Health Underwriter, and an Elder Planning Counselor, and is on the faculty of Seneca College where she educates on a range of aging issues including both health and social aspects of aging. She is the author of the Long Term Care Insurance training module produced by ADVOCIS under their Registered Health Underwriter (RHU) Designation Program. Her published works through CCH Canadian Limited include “The Aging Client and Long-Term Care Issues” and “Disability Insurance and Other Living Benefits”. Available March 1st, 2009 – Pre-order your copy today! If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Corporate Finance and the Securities Laws, Fourth Edition By www.cch.ca Published On :: Wed, 13 May 2009 10:07:57 GMT 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. Full Article the Competition Law of the United States By www.cch.ca Published On :: Fri, 21 Feb 2014 14:31:23 GMT 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. Full Article the BLUE BOOK 2013: Joint Committee on Taxation's General Explanation of Tax Legislation Enacted in the 112th Congress By www.cch.ca Published On :: Thu, 21 Mar 2013 08:48:09 GMT 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. Full Article the Archived Webinar - They Bought the Farm - Tax Benefits on Farm Transfers By www.cch.ca Published On :: Tue, 29 Oct 2013 14:33:28 GMT 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Archived Webinar - The Use of Trusts in Estate and Business Planning By www.cch.ca Published On :: Tue, 16 Oct 2012 13:02:40 GMT 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Archived Webinar - The Ultimate Corporate Counsel Webinar By www.cch.ca Published On :: Fri, 13 Nov 2009 14:23:34 GMT Webinar information current as of November 5, 2009 Barry Reiter and a panel of experts provide a closer look at the key legal developments influencing Canadian Corporate Counsel today. Key Learning Objectives You will understand how recent developments in internet and privacy law have changed how businesses operate You will be aware of how the employee/employer relationship has changed as a result of recent developments in employment law 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 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 Barry Reiter - Chair, Technology, Media and Entertainment Group and Chair, Corporate Governance and Director Protection Group, Bennett Jones LLP Robert Fabes - Assistant General Counsel, Legal Affairds, Canada Post Anne Fitzgerald - Senior Vice President, General Counsel and Corporate Secretary, Cineplex Entertainment Andrea Wood - Chielf Legal Officer, Globalive Wireless Management Group 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article the Archived Webinar - Reporting Foreign Property on the T1135 By www.cch.ca Published On :: Tue, 20 May 2014 12:10:19 GMT 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: New T1135 requirements Recap of the definition of Specified Foreign Property The T3/T5 exclusion explained The 2013 Transitional Reporting method Choosing between the T3/T5 exclusion and the transitional reporting method Filing the T1135 2014 year ends Penalties and extended reassessment Q&A Target Audience This archive webinar will be of interest to all professionals who prepare a T1135 for a taxpayer, whether the taxpayer is an individual, corporation, trust or partnership. This Webinar Includes: 30 days to review the webinar recording PDF version of the presentation slides If you would like more details about this product, or would like to order a copy online, please click here. 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the Corporate Finance and the Securities Laws, Fourth Edition By www.cch.ca Published On :: Wed, 13 May 2009 10:07:57 GMT 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. Full Article
the Competition Law of the United States By www.cch.ca Published On :: Fri, 21 Feb 2014 14:31:23 GMT 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. Full Article
the BLUE BOOK 2013: Joint Committee on Taxation's General Explanation of Tax Legislation Enacted in the 112th Congress By www.cch.ca Published On :: Thu, 21 Mar 2013 08:48:09 GMT 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. Full Article
the Archived Webinar - They Bought the Farm - Tax Benefits on Farm Transfers By www.cch.ca Published On :: Tue, 29 Oct 2013 14:33:28 GMT 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the Archived Webinar - The Use of Trusts in Estate and Business Planning By www.cch.ca Published On :: Tue, 16 Oct 2012 13:02:40 GMT 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the Archived Webinar - The Ultimate Corporate Counsel Webinar By www.cch.ca Published On :: Fri, 13 Nov 2009 14:23:34 GMT Webinar information current as of November 5, 2009 Barry Reiter and a panel of experts provide a closer look at the key legal developments influencing Canadian Corporate Counsel today. Key Learning Objectives You will understand how recent developments in internet and privacy law have changed how businesses operate You will be aware of how the employee/employer relationship has changed as a result of recent developments in employment law 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 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 Barry Reiter - Chair, Technology, Media and Entertainment Group and Chair, Corporate Governance and Director Protection Group, Bennett Jones LLP Robert Fabes - Assistant General Counsel, Legal Affairds, Canada Post Anne Fitzgerald - Senior Vice President, General Counsel and Corporate Secretary, Cineplex Entertainment Andrea Wood - Chielf Legal Officer, Globalive Wireless Management Group 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
the Archived Webinar - Reporting Foreign Property on the T1135 By www.cch.ca Published On :: Tue, 20 May 2014 12:10:19 GMT 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: New T1135 requirements Recap of the definition of Specified Foreign Property The T3/T5 exclusion explained The 2013 Transitional Reporting method Choosing between the T3/T5 exclusion and the transitional reporting method Filing the T1135 2014 year ends Penalties and extended reassessment Q&A Target Audience This archive webinar will be of interest to all professionals who prepare a T1135 for a taxpayer, whether the taxpayer is an individual, corporation, trust or partnership. This Webinar Includes: 30 days to review the webinar recording PDF version of the presentation slides If you would like more details about this product, or would like to order a copy online, please click here. Full Article
