Author: William D. Mitchell, J.D.

Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, this book includes coverage of such topics as the final minimum distribution rules for individual retirement accounts and qualified plan distributions, the use of insurance as a qualified plan asset, and changes in the law to reflect the latest legislation.

Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, it brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans.

Chapter 1 The Accumulation and Preservation of Wealth
Chapter 2 Wills, Revocable Trusts, and Other Alternatives
Chapter 3 Overview of Tax Principles
Chapter 4 The Marital Deduction
Chapter 5 Bypass Trusts
Chapter 6 Gifts
Chapter 7 Life Insurance
Chapter 8 Annuities
Chapter 9 Valuation of Business Interests and Other Property
Chapter 10 Charitable Contributions
Chapter 11 Funding for Liquidity
Chapter 12 Using Trusts with Grantor Retained Interests in Estate Planning
Chapter 13 Asset Protection
Chapter 14 Benefits and Tax Planning in Marital Settlements
Chapter 15 Post-Death Estate Planning
Chapter 16 Benefit Plans
Chapter 17 Tax-Qualified Retirement Plans
Chapter 18 Employee Stock Ownership Plans
Chapter 19 Nonquaified Retirement Plans
Chapter 20 Personal Investing
Chapter 21 Business Transfers
Chapter 22 Individual Retirement Accounts and Simplified Employee Pensions
Chapter 23 Tax-Qualified Plan Distributions
Chapter 24 Distributions From Nonqualified Plans
Chapter 25 Protection of Retirement Income
Chapter 26 Incapacity and Other Retirement Issues
Chapter 27 Estate Planning for Qualified Retirement Plan Benefits and IRAs
Chapter 28 Estate Planning for Nonqualified Retirement Plans
Chapter 29 IRA Distributions
Chapter 30 Audits, Administrative Proceedings, and Tax Court Litigation
Chapter 31 Family Limited Partnerships
Appendix A Treasury Regulations Section

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Full Article

Published: November 2011

Derived from the renowned multi-volume International Encyclopaedia of Laws, Environmental Law in Canada provides ready access to legislation and practice concerning the environment in Canada. A general introduction covers geographic considerations, political, social and cultural aspects of environmental study, the sources and principles of environmental law, environmental legislation, and the role of public authorities.

The main body of the book deals first with laws aimed directly at protecting the environment from pollution in specific areas such as air, water, waste, soil, noise, and radiation. Then, a section on nature and conservation management covers protection of natural and cultural resources such as monuments, landscapes, parks and reserves, wildlife, agriculture, forests, fish, subsoil, and minerals. Further treatment includes the application of zoning and land-use planning, rules on liability, and administrative and judicial remedies to environmental issues. There is also an analysis of the impact of international and regional legislation and treaties on environmental regulation.

Its succinct yet scholarly nature, as well as the practical quality of the information it provides, make this book a valuable resource for environmental lawyers handling cases affecting Canada. Academics and researchers, as well as business investors and the various international organizations in the field, will welcome this very useful guide, and will appreciate its value in the study of comparative environmental law and policy.

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In this single integrated source, you will find the "why" and the "how-to" of this dynamic topic. Whether you are advising a client on electronic data retention policies, initiating or responding to discovery requests, or making evidentiary rulings, you need to stay on top of the changing legal landscape. The authors take a pragmatic approach, drawing from real world scenarios to prepare you for what may happen, including everything from dealing with the "damning e-mail" to the ease of manipulation of electronic information.

Options and solutions are provided on a broad range of issues as diverse as how electronic discovery is treated differently by courts; parties and lawyers duties for the retention of electronic records; and the impact of electronic document retention policies on litigation.

If you or your clients use computers or other electronic devises to send, receive or store information, you cannot afford to miss this important tool.

Table of contents:
Chapter 1 Overview
Chapter 2 Mechanisms for Electronic Discovery
Chapter 3 Spoliation
Chapter 4 Document Retention: Policies and Electronic Information
Chapter 5 Shifting the Costs of Electronic Discovery
Chapter 6 Evidentiary Issues
Chapter 7 Attorney-Client Privilege & Email
Chapter 8 Computerized Litigation Support Systems & The Work Product Doctrine
Chapter 9 Electronic Discovery Technology
Chapter 10 Inspection of Hard Disks in Civil Litigation
Chapter 11 Privacy Concerns
Chapter 12 Government Documents

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Dorinda D. DeScherer, J.D.

A one-stop resource for the professional who advises families on the tax and financial issues connected with education planning.

Whether you are an accountant, lawyer or financial planner, whether a client’s child is still in diapers or is about to enter college, this book will provide you with comprehensive and straightforward answers to the most vexing questions that arise in connection with education planning.

For example, the book will put at your fingertips the answers to such questions as:

• How is a college student taxed on job earnings and investment income?
• How should a trust agreement be drafted to avoid gift taxes?
• When is a gift of investment property to a college student preferable to a gift of cash?
• When can be cost of college be deducted as a business expense?
• Why should upper-income clients fill out the Free Application for Federal Student Aid (FAFSA)?
• When will a loan to a college student increase the lender’s income taxes?
• Why is a home equity loan to pay college costs more advantageous than other kinds of borrowings?
• How will saving for college through multiple Section 529 plans benefit clients?
• How does a Coverdell Education Savings Account compare to a Section 529 plan as a college savings vehicle?
• When does reporting the interest on education savings bonds sooner rather than later make tax sense?
• Which college expenses qualify for the education tax credits?
• How did the new health reform law affect student loan programs?

The appendices contain Education Tax Facts, a list of available Section 529 plans and contact information, a glossary of key terms, useful websites, and other aids to education planning.

Chapter 1 Income Taxation of Students and Their Parents
Chapter 2 Family Gift-Giving
Chapter 3 Taxation of Trusts and Custodial Accounts
Chapter 4 Section 529 Plans
Chapter 5 Coverdell Education Savings Accounts
Chapter 6 Education Savings Bonds
Chapter 7 Education Tax Credits
Chapter 8 Deduction for Education Expenses
Chapter 9 Tapping Family Resources
Chapter 10 Financial Aid
Chapter 11 Scholarships and Fellowships
Chapter 12 Student Loan Tax Incentives
Chapter 13 Employer-Provided Education Assistance
Appendix A Education Tax Facts for 2011
Appendix B Education Tax Benefits Chart
Appendix C Glossary
Appendix D State Section 529 Plans
Appendix E Coverdell ESA Trust (Form 5305-E)
Appendix F Coverdell ESA Custodial Account (Form 5305-EA)
Appendix G FAFSA Form
Appendix H Directory of State Education Resources
Appendix I Helpful Education Planni

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Published: January 2014

Lucid, comprehensive, and definitive in its field, this text covers every aspect of economic analysis of the law.

Features:

• Two new chapters, one on intellectual property, one on international and comparative law, both exploding fields of great importance.
• Earlier editions’ questions have been converted to answers, making the book more accessible and informative.
• Revised to be clearer and less technical.
• More eclectic, reflecting recent criticisms of “rational choice” theory, in particular the need to supplement it with insights from psychology.
• Greater attention paid to judicial behavior, realistically modeled and explained in economic terms.
• Incorporates insights from the veritable explosion of books and articles published in the last few years on  economic analysis of law.
• Comprehensive Teacher’s Manual.

Table of Contents:

Part I: Law and Economics: An Introduction
Ch. 1. The Nature of Economic Reasoning
Ch. 2. The Economic Approach to Law

Part II: The Common Law
Ch. 3. Property
Ch. 4. Contract Rights and Remedies
Ch. 5. Family Law and Sex Law
Ch. 6. Tort Law
Ch. 7. Criminal Law
Ch. 8. The Common Law, Legal History, and Jurisprudence

Part III: Public Regulation of the Market
Ch. 9. The Theory of Monopoly
Ch. 10. The Antitrust Laws
Ch. 11. The Regulation of the Employment Relation
Ch. 12. Public Utility and Common Carrier Regulation
Ch. 13. The Choice Between Regulation and Common Law

Part IV: The Law of Business Organizations and Financial Markets
Ch. 14. Corporations, Secured and Unsecured Financing, Bankruptcy
Ch. 15. Financial Markets

Part V: Law and the Distribution of Income and Wealth
Ch. 16. Income Inequalities, Distributive Justice, and Poverty
Ch. 17. Taxation
Ch. 18. The Transmission of Wealth at Death

Part VI: The Legal Process
Ch. 19. The Market, the Adversary System, and the Legislative Process as Methods of Resource Allocation
Ch. 20. The Process of Legal Rulemaking
Ch. 21. Civil and Criminal Procedure
Ch. 22. Evidence
Ch. 23. Law Enforcement and the Administrative Process

Part VII: The Constitution and the Federal System
Ch. 24. The Nature and Functions of the Constitution
Ch. 25. Economic Due Process
Ch. 26. The Economics of Federalism
Ch. 27. Racial Discrimination
Ch. 28. The Protection of Free Markets in Ideas and Religion
Ch. 29. Searches, Seizures, and Interrogations

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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.

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Published: July 2010

Dodd-Frank Wall Street Reform and Consumer Protection Act: Law, Explanation and Analysis provides comprehensive analysis of this sweeping new banking and securities legislation. These historic reforms will transform the way banks, hedge funds, credit rating agencies, broker-dealers, investment advisers, accountants, public companies and other financial institutions – and the attorneys who advise these entities – operate. Thus, a comprehensive understanding of these changes will be vital to all participants in the U.S. financial system. This definitive publication provides immediate insight into the impact of the new law.

Written by the CCH editorial staff of banking and securities attorneys, the 1,600-plus page book explains every provision of this complex legislation, providing over 600 pages of the analysis you need to understand the impact of this historic legislation. Commentary includes discussion of the relevant legislative history, including committee reports and floor remarks, detailed citations to new and amended law sections, and editorial comments and caution notes. This publication also features the full text of the legislation and committee reports, tables of effective dates and statutes amended, and a topical index.

The law includes these elements:

• Establishes a Financial Stability Oversight Council
• Establishes an orderly liquidation authority
• Creates a Consumer Financial Protection Bureau
• Creates an Office of Financial Research
• Creates a Federal Insurance Office
• Eliminates the Office of Thrift Supervision
• National minimum underwriting standards for home mortgages
• Stricter oversight of credit rating agencies
• New capital standards for banks based on size and risk
• Requires affiliate structure for derivatives trading operations deemed risky
• Limits proprietary trading at the largest financial firms (the Volcker Rule)
• Regulates derivatives on exchanges or through clearing organizations
• Requires SEC registration of hedge funds and private equity funds
• Imposes retention requirements on securitized loans
• Promotes use of stricter state-level consumer protection laws
• Requires independent compensation committees
• Gives shareholders a non-binding “say-on-pay”
• Investor protection for seniors and underserved investors

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Published: February 2009

Wouldn't it be great to have a how-to guide in your pocket when navigating the complex discovery process?

Discovery: Principles and Practice in Canadian Common Law, 2nd Edition is the practical manual and legal text in one that describes the current state of the law, guides you through each stage of the process and covers the skills required to execute an effective and smooth discovery.

Topics covered:

• Privilege
• Examination practice tips
• Written interrogatories
• Preparing a witness
• Use of discovery at trial
• Email documentary production case law
• Privilege issues arising from email production cases
• The use of e-discovery

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

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

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

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

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

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

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Published: December 2011

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

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

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

Topics covered:

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

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Published: April 2012

Derived from the renowned multi-volume International Encyclopaedia of Laws, Criminal Law in Canada provides a practical analysis of criminal law in Canada. An introduction presents the necessary background information about the framework and sources of the criminal justice system, and then proceeds to a detailed examination of the grounds for criminal liability, the justification of criminal offences, the defences that diminish or excuse criminal liability, the classification of criminal offences, and the sanctions system.

Coverage of criminal procedure focuses on the organization of investigations, pre-trial proceedings, trial stage, and legal remedies. A final part describes the execution of sentences and orders, the prison system, and the extinction of custodial sanctions or sentences.

Its succinct yet scholarly nature, as well as the practical quality of the information it provides, make this book a valuable resource for criminal lawyers, prosecutors, law enforcement officers, and criminal court judges handling cases connected with Canada. Academics and researchers, as well as the various international organizations in the field, will welcome this very useful guide, and will appreciate its value in the study of comparative criminal law.

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

There is no better way to stay on top of key developments in corporate law in Canada. When you subscribe to the Corporate Law News Tracker, you get notices of all updates via e-mail. Your updates give you instant access to changes in corporate law that originate from a variety of primary and secondary source such as press releases and cases.

This current awareness tool also give you a 10-day summary and 60-day archive of past news items, organized federally and provincially, in a searchable format.

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

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

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

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

Table of Contents:

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

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

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

Build a solid foundation

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

Then take it to the next level

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

Table of Contents:

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

696 pages

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Everything you could want to know about delays, damages and more. This book provides thorough coverage of delay and impact claims. The authors explain different types of delays, how delays occur and the effects of such delays. The book discusses how damages are calculated; what types of clauses to include in the construction contract concerning scheduling, delays and impacts; and how project delays and claims arise under the various project delivery methods.

In addition, a number of chapters are devoted to impact claims-disruption, lost labor productivity and acceleration. This book, containing at-a-glance charts and checklists, as well as over 1,500 cases, is a significant resource for those involved in managing and measuring time.

Table of contents:
Short Reference List
Chapter 1 Delay
Chapter 2 Addressing Delay and Disruption in the Contract
Chapter 3 Responsibility for Delay
Chapter 4 Effects of Delay
Chapter 5 Delays, Disruptions, and Lost Labor Productivity
Chapter 6 Acceleration
Chapter 7 Project Delivery Methods and Delay Claims
Chapter 8 Recognizing and Dealing with Delays and Other Disruptions
Chapter 9 Processing Claims
Chapter 10 Analysis of Claims
Chapter 11 Using the Schedule to Prove Delay and Disruptions
Chapter 12 Delay Damages
Chapter 13 Establishing the Basis of Liability
Chapter 14 Dispute Resolution Forums
Chapter 15 Sureties and Delay Claims
Chapter 16 Avoiding and Minimizing Claims
Table of Authorities
Index

 

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Published: January 2013

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

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

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

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

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

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

Published: August 2013

Derived from the renowned multi-volume International Encyclopaedia of Laws, Competition Law in Canada 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.

There is no better way to stay on top of key developments in commercial law in Canada. When you subscribe to the Commercial Law News Tracker, you get notices of all updates via e-mail. Your updates give you instant access to changes in commercial law that originate from a variety of primary and secondary sources such as press releases and cases. This current awareness tool also gives you a 10-day summary and 60-day archive of past news items, organized federally and provincially, in a searchable format.

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

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

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

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Published: November 2012

Canadian Securities Regulatory Requirements Applicable to Non-Resident Broker-Dealers, Advisers and Investment Fund Managers provides foreign securities and investment firms with essential information they need about Canadian securities regulatory licensing requirements.

Written with Canada’s top securities law experts at McCarthy Tétrault LLP, this resource serves as a comprehensive guide to foreign securities and investment firms seeking Canadian clients. In short, anyone who has clients conducting securities business in Canada will require this resource. Foreign investment managers will also require this information to act as an investment fund manager in Canada.

The book covers topics that should be addressed by non-residents before trading securities or providing investment advice to any person or company within Canada.

What's included:

• Dealer registration
• Adviser registration
• Investment fund manager registration
• Prospectus requirements

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

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

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

Also, available as a special bundle with

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

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

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The Canadian Commercial Law Guide provides you with in-depth and up-to-date expert commentary and coverage of a wide variety of business and commercial law areas across Canada.

Your subscription includes:

• a monthly newsletter, the Commercial Times, that explains changes to relevant law, summarizes recent cases, and provides in-depth articles that examine current topics of interest to commercial lawyers
• the News Tracker, which lets you know the status of legislative changes (available only to online subscribers)
• tables of concordance comparing significant pieces of legislation across the country
• in-depth commentary on the following key commercial topics:
  • sales contracts
  • debt collection
  • consumer protection
  • negotiable instruments
  • intellectual property
  • personal property security
  • other forms of security
  • bankruptcy and insolvency
  • product liability
  • competition law

Areas covered include franchising, consumer disclosures, trade secrets, class actions, secured transactions, and much, much more!

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The Canada Corporations Law Reporter covers all aspects of law and practice surrounding the life-cycle and events of a federally incorporated company. All corporate compliance and practice issues are addressed in our comprehensive expert commentary. The Reporter also contains recent case law, relevant statutes and regulations, plus forms, precedents, government policies, and other information to keep the corporation in conformance to laws and using best practices.

To further assist you in your research, it includes Tables of Concordance cited to the subsection level between all provincial and federal corporations acts as well as several useful corporate governance reference charts.

Key topics include:

• Incorporation
• Corporate Finance
• Directors and Officers
• Corporate Governance
• Shareholders
• Financial Disclosure
• Competition Law
• Investigation and Remedies
• Fundamental Changes
• Bankruptcy and Insolvency
• Liquidation and Dissolution
• Licensing and Registration
• Not-for-profit Corporations
• Foreign Investment

Your subscription includes Corporate Brief, a monthly newsletter featuring articles, recent cases and updates to relevant legislation.

Subscribe to the online version and access Corporate Law News Tracker. With the News Tracker, you get notices of all updates via e-mail. Your updates give you instant access to changes in corporate law that originate from a variety of primary and secondary sources such as press releases, legislation, and cases.

 

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

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


-    Personal Income Tax

-    Administration of Franchise and Income Tax

-    Senior Citizens Property Tax Assistance and Postponement Law

-    Taxpayers' Bill of Rights

-    Corporation Tax

-    Multistate Tax Compact



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

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Author: Ann Burns

Explores the issues that arise when the current owners of a family business wish to retire or otherwise transfer ownership of the business. These issues include ensuring that the owners have enough money to retire on, providing for what will happen to the business – whether there will there be a transfer of ownership or whether the business will dissolve, providing for who will take over the management of the business and how ownership will be transferred. Discussing and resolving these issues within the family can also be complicated and contentious, depending on the family dynamics. Essentially, business succession can be broken down into three main categories:  management, ownership and taxes. This publication discusses the distinction between management and ownership, exploring the possibility of transferring the responsibility for managing the business to one child while transferring equal shares of business ownership to all children. Business succession planning also looks at the minimization of taxes upon death. This may involve asset transfer tax strategies, for example freezing the value of the business while transferring the ownership. This publication explains how to accomplish these goals.

Chapter 1         Introduction to Business Succession Planning
Chapter 2         The Advisor's Role in Business Succession Planning
Chapter 3         Non-Tax Aspects of Family Business Succession
Chapter 4         Common Goals of Business Owners
Chapter 5         Key Features of Buy-Sell Agreements for the Business Owner
Chapter 6         Key Features of an Estate Plan for the Business Owner
Chapter 7         Redemptions, Recapitalizations, and Restructuring
Chapter 8         Transfers to Outsiders: Selling the Business
Chapter 9         Transfers to Insiders: Employees, Management, Other Shareholders
Chapter 10       Transfers to Family
Chapter 11       Charitable Strategies and Business Succession Planning
Chapter 12       Valuation in Business Succession Planning

9780808039129   7" x 10"      300 pages


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Family Foundation Handbook (2014) (US)
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Explores the issues that arise when the current owners of a family business wish to retire or otherwise transfer ownership of the business. These issues include ensuring that the owners have enough money to retire on, providing for what will happen to the business – whether there will there be a transfer of ownership or whether the business will dissolve, providing for who will take over the management of the business and how ownership will be transferred. Discussing and resolving these issues within the family can also be complicated and contentious, depending on the family dynamics. Essentially, business succession can be broken down into three main categories:  management, ownership and taxes. This publication discusses the distinction between management and ownership, exploring the possibility of transferring the responsibility for managing the business to one child while transferring equal shares of business ownership to all children. Business succession planning also looks at the minimization of taxes upon death. This may involve asset transfer tax strategies, for example freezing the value of the business while transferring the ownership.

Chapter 1     Introduction to Business Succession Planning
Chapter 2     The Advisor's Role in Business Succession Planning
Chapter 3     Non-Tax Aspects of Family Business Succession
Chapter 4     Common Goals of Business Owners
Chapter 5     Key Features of Buy-Sell Agreements for the Business     Owner
Chapter 6     Key Features of an Estate Plan for the Business Owner
Chapter 7     Redemptions, Recapitalizations, and Restructuring
Chapter 8     Transfers to Outsiders: Selling the Business
Chapter 9     Transfers to Insiders: Employees, Management, Other     Shareholders
Chapter 10     Transfers to Family
Chapter 11     Charitable Strategies and Business Succession Planning
Chapter 12     Valuation in Business Succession Planning

300 pages

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