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

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

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.

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.

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

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

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

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

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

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

Author:  Bert L. Swain, CPA

Developed through 30 years of experience in auditing practice for clients in a broad spectrum of industries, the CPA's Guide to Management Letter Comments provides literally hundreds of management comment examples for numerous situations that that are encountered by real firms working with real clients. Beginning with an example of the actual opening paragraph of a management letter, this compendium continues through all critical areas encountered during an audit and ends with suggested closing paragraphs so that even a first-time management letter preparer can produce a high-quality final product like a well-seasoned auditor.

All of the management comment letter text in the book is provided on a free companion CD-ROM in folders that correspond to the chapters in the book where the text appears.

• Opening for Letter
• Cash
• Investments
• Accounts Receivable
• Inventory
• Fixed Assets
• Sales, Invoicing, and Revenue
• Purchasing and Expenses
• Accounts Payable
• Payroll
• Taxes
• Insurance Coverage
• Equity
• Grants
• Organizational/Governance Structure
• Administrative Issues
• Computer Systems
• Annual Audit and Client Cooperation
• Miscellaneous (e.g., Accrual Basis of Accounting, Restricted Funds Review Needed)
• SAS-99 and the Sarbanes-Oxley Act of 2002
• Closing for Letter
• The Auditor's Communication with Those Charged with Governance

9780808039136    6" x 9"     312 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.)
State Tax Handbook (2015)
U.S. Master Depreciation Guide (2015)
Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.)

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

Author: Bert L. Swain, CPA

Developed through 30 years of experience in auditing practice for clients in a broad spectrum of industries, the CPA's Guide to Management Letter Comments provides literally hundreds of management comment examples for numerous situations that that are encountered by real firms working with real clients. Beginning with an example of the actual opening paragraph of a management letter, this compendium continues through all critical areas encountered during an audit and ends with suggested closing paragraphs so that even a first-time management letter preparer can produce a high-quality final product like a well-seasoned auditor.

All of the management comments letter text in the book is provided on a free companion CD-ROM in folders that correspond to the chapters in the book where the text appears.

• Opening for Letter
• Cash
• Investments
• Accounts Receivable
• Inventory
• Fixed Assets
• Sales, Invoicing, and Revenue
• Purchasing and Expenses
• Accounts Payable
• Payroll
• Taxes
• Insurance Coverage
• Equity
• Grants
• Organizational/Governance Structure
• Administrative Issues
• Computer Systems
• Annual Audit and Client Cooperation
• Miscellaneous (e.g., Accrual Basis of Accounting, Restricted Funds Review Needed)
• SAS-99 and the Sarbanes-Oxley Act of 2002
• Closing for Letter
• The Auditor's Communication with Those Charged with Governance

312 pages

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

The Corporate Toolkit is a comprehensive collection of tax research materials, designed to save you time and money. This toolkit covers federal income tax, GST/HST, provincial tax and corporate tax return preparation. You'll enjoy instant access to expert tax commentary and to important documents not available on public websites. The Corporate Toolkit offers you industry-leading information at a price that fits any budget.

For more information contact your account manager today.
TEL: 1-800-268-4522
TEL: 416-224-2248
Email: cservice@cch.ca

The core components of your toolkit:

• Canadian Income Tax Act and Regulations, with expert annotations
• Canadian Excise Tax Act, annotated by CCH, and Regulations
• CRA Technical Interpretations (under "Tax Window Files") and GST/HST Headquarters Letters
• CRA Interpretation Bulletins
• CRA Information Circulars
• The full suite of GST/HST CRA publications
• CRA Federal income tax and GST/HST forms and guides
• Key tax treaties
• Insightful and actionable tax commentary and analysis on federal income tax and GST/HST
• Customizable updates to fit your schedule
• The latest version of the exhaustive corporate tax preparation guide, Preparing Your Corporate Tax Returns® (electronic version)

Choose the provincial tax package that is most relevant to you. 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 Corporate Toolkit.

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

This guide is designed as a discussion of specific features in Corporate Taxprep and was used during the Fall 2014 Corporate Taxprep seminars. 

We are offering this comprehensive 250 page Seminar Guide to all Corporate Taxprep customers until December 31, 2014. Quantities are limited so order today!

The material within this guide was prepared based on Corporate Taxprep 2014 version 1.1 as well as a pre-release copy of the Corporate Taxprep 2014 version 2.0.

More specifically this guide covers:

• Essential Program Information
• Represent a Client
• New CRA Services
• Technical Changes within Corporate Taxprep
• Federal Tax and Form Changes
• Provincial Tax and Form Changes
• Filing Requirements
• Amending Returns
• Accessing Prior Version Files
• Related and Associated Corporations in Corporate Taxprep
• Ten “Must-know” Taxprep Features
• Importing and Exporting Data
• Printing

This guidebook is available for purchase until December 31, 2014 and quantities are limited so order today! 

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

This handbook and bonus CD-ROM provides an up-to-date guide to structuring and negotiating profitable corporate alliances, covering both the strategic benefits and potential risks involved. In straightforward language, this practical resource explains the proprietary rights issues involved and then walks the reader through the chronology of a deal, from the definition of objectives to the decision to seek an alliance, identification of potential partners, negotiations and closing.

Corporate Partnering is packed full of the latest forms covering all aspects of strategic alliances and annotated with crisp, clear commentary explaining the real-world issues addressed by each provision and showing how alternative solutions can be used to accomplish different aims. These carefully crafted agreements cover the broad range of areas from supply and distribution, product and technology, research and development to investment and investment-related arrangements.

Thoroughly revised and updated to reflect the latest developments, the Fourth Edition includes new sections on spin-out transactions, virtual companies and off-shoring arrangements, plus updated transaction forms, intellectual property summary and partnering transactions checklists.

Table of contents:
Chapter 1 Corporate Partnering/Strategic Alliances
Chapter 2 Preliminary Agreements
Chapter 3 The Alliance Agreements
Chapter 4 Equity Investments by One Partner in the Other
Chapter 5 Partnering with Universities and Non-Profit Research Institutes
Chapter 6 Spin-Out Transactions
Chapter 7 Life Sciences Transactions
Chapter 8 Software, Semi-Conductor and New Media Development and Licensing Arrangements
Chapter 9 Virtual Company/Outsourcing/Off-Shoring Agreements
Chapter 10 Teaming Agreement

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

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

Jae K. Shim, PhD,
Joel G. Siegel, Ph.D., CPA,
Nick Dauber, MS, CPA

A comprehensive source of practical solutions, strategies, techniques, procedures, and formulas covering all key aspects of accounting and financial management. Its examples, checklists, step-by-step instructions, and other practical working tools simplify complex financial management issues and give CFOs, corporate financial managers, and controller’s quick answers to day-to-day questions.

The Handbook covers important developments in government rules, accounting procedures, taxation and information technology. It includes references to relevant topics of the FASB Accounting Standards Codification references, as well as Accounting Standards Updates. The practical, hands-on guidance helps diagnose a firm's financial health, boost financial results, avoid unpleasant surprises, cut costs, and make financial decisions with confidence.

This edition also includes a free, back-of-the book CD-ROM containing searchable PDFs of each chapter, along with the following Excel forms:

- Capital Budgeting: Advice of Project Change Form
- Capital Budgeting: Appropriation Request Form
- Capital Budgeting: Economic Feasibility Study for a New Information System
- Capital Budgeting: Initial Cash Outlay and Operating Costs Checklist for a New Information System
- Capital Budgeting: Lease Versus Purchase Evaluation Report
- Capital Budgeting: Project Application Form
- Internal Control: Internal Control Assessment Form
- Internal Control: Computer Applications
- Checklist: Medium to Large Business
- Internal Control: Financial Reporting Information Systems and Controls Checklist — Medium to Large Business
- Variance Analysis: Daily Labor Mix Report
- Variance Analysis: Daily Material Usage Report by Week
- Variance Analysis: Labor Performance Report
- Variance Analysis: Monthly Material Variance Report
- Variance Analysis: Marketing Performance Report for a Regional Sales Manager
- Variance Analysis: Marketing Performance Report for a Vice-President

Related Products

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INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition)
Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.)
State Tax Handbook (2015)
U.S. Master Depreciation Guide (2015)
Affordable

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

A comprehensive source of practical solutions, strategies, techniques, procedures, and formulas covering all key aspects of accounting and financial management.  Its examples, checklists, step-by-step instructions, and other practical working tools simplify complex financial management issues and give you answers to day-to-day questions.  

The Handbook covers important developments in government rules, accounting procedures, taxation and information technology. It includes references to relevant topics of the FASB Accounting Standards Codification references, as well as Accounting Standards Updates. The practical, hands-on guidance helps diagnose a firm's financial health, boost financial results, avoid unpleasant surprises, cut costs, and make financial decisions with confidence.

This edition also includes a free CD-ROM containing searchable PDFs of each chapter, along with the following Excel forms:

-    Capital Budgeting: Advice of Project Change Form
-    Capital Budgeting: Appropriation Request Form
-    Capital Budgeting: Economic Feasibility Study for a New Information System
-    Capital Budgeting: Initial Cash Outlay and Operating Costs Checklist for a New Information System
-    Capital Budgeting: Lease Versus Purchase Evaluation Report
-    Capital Budgeting: Project Application Form
-    Internal Control: Internal Control Assessment Form
-    Internal Control: Computer Applications
-    Checklist: Medium to Large Business
-    Internal Control: Financial Reporting Information Systems and Controls Checklist — Medium to Large Business
-    Variance Analysis: Daily Labor Mix Report
-    Variance Analysis: Daily Material Usage Report by Week
-    Variance Analysis: Labor Performance Report
-    Variance Analysis: Monthly Material Variance Report
-    Variance Analysis: Marketing Performance Report for a Regional Sales Manager
-    Variance Analysis: Marketing Performance Report for a Vice-President

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

Available: June 2012

A comprehensive source of practical solutions, strategies, techniques, procedures, and formulas covering all key aspects of accounting and financial management.  Its examples, checklists, step-by-step instructions, and other practical working tools simplify complex financial management issues and give you answers to day-to-day questions. 

The Handbook covers important developments in government rules, accounting procedures, taxation and information technology. It includes references to relevant topics of the FASB Accounting Standards Codification references, as well as Accounting Standards Updates. The practical, hands-on guidance helps diagnose a firm's financial health, boost financial results, avoid unpleasant surprises, cut costs, and make financial decisions with confidence.

This edition also includes a free CD-ROM containing searchable PDFs of each chapter, along with the following Excel forms:

• Capital Budgeting: Advice of Project Change Form
• Capital Budgeting: Appropriation Request Form
• Capital Budgeting: Economic Feasibility Study for a New Information System
• Capital Budgeting: Initial Cash Outlay and Operating Costs Checklist for a New Information System
• Capital Budgeting: Lease Versus Purchase Evaluation Report
• Capital Budgeting: Project Application Form
• Internal Control: Internal Control Assessment Form
• Internal Control: Computer Applications
• Checklist: Medium to Large Business
• Internal Control: Financial Reporting Information Systems and Controls Checklist — Medium to Large Business
• Variance Analysis: Daily Labor Mix Report
• Variance Analysis: Daily Material Usage Report by Week
• Variance Analysis: Labor Performance Report
• Variance Analysis: Monthly Material Variance Report
• Variance Analysis: Marketing Performance Report for a Regional Sales Manager
• Variance Analysis: Marketing Performance Report for a Vice-President

Related books:

• Practical Guide to Corporate Taxation (U.S.)
• Almanac of Business & Industrial Financial Ratios (2012)
• U.S. Master Tax Guide®, 2012

 

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

Staying up-to-date on corporate law is an essential part of the job, but it can be time-consuming to collect a series of different current awareness tools. The Corporate Brief newsletter features:

• Monthly practice-based news article
• Legislative Updates
• Recent cases with summaries from provincial and federal courts with links to full text

Topics covered include:

• Corporate Finance
• Shareholders
• Financial Disclosure
• Competition Law
• Investigation and Remedies
• Bankruptcy and Insolvency
• Liquidation and Dissolution
• Not-for-profit Corporations
• Foreign Investment

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

Use the power of the courts to your advantage to grant equitable, non-monetary relief in contract enforcement when you follow the incomparable guidance of Yorio and Thel. With current, detailed information for today's practitioner, Contract Enforcement covers every aspect of the availability and inherent limitations of equitable remedies in such contract areas as real estate, sale of goods, intangible personality, construction contracts, covenants not to compete, wills and other property agreements, employment agreements, franchise agreements and international trade.

You will find in-depth analysis of the policies that underlie contract remedies, as well as clear explanations of the practical consequences of those policies in contract litigation. The effect on availability of equitable relief by such factors as right to a jury trial, legal limits on contract damages, disgorgement of profits and agreed remedies are also examined.

Throughout the book, you'll find concise analysis of all significant specific performance cases, legislation and commentary.

Table of contents:
Part I: General Principles of Equitable Relief
Chapter 1 Overview of Contract Remedies
Chapter 2 The Adequacy Test
Chapter 3 Practical Limitations
Chapter 4 Equitable Defenses - An Overview
Chapter 5 Equitable Defenses - In Particular
Chapter 6 Mutuality of Remedy
Chapter 7 Insolvency
Part II: Relationship Between Legal and Equitable Relief
Chapter 8 Limitations on Damages
Chapter 9 Monetary Adjustments
Part III: Survey of Particular Contracts
Chapter 10 Real Estate
Chapter 11 The Sales of Goods
Chapter 12 Intangible

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

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

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

Build a solid foundation

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

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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A supplement to the U.S. Master Tax Guide providing additional coverage of the federal tax rules applicable to participants in the construction industry including contractors, subcontractors, and real estate developers.  The publication provides helpful and practical guidance on today’s federal tax laws that affect 2012 returns such as accounting for long or short term construction contracts, common deductible business expenses, and classifying workers as employees or independent contractors.  Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. In addition, “Examples” are provided that illustrate the application of the tax laws.
 
Accounting for Construction Contracts
• Accounting for Long-Term Contracts
— Percentage-of-Completion Method (PCM)
— Look-Back Interest
— Home Construction Contract Exception
— Small Construction Contractor Exception
    — Completed Contract Method
• Accounting for Short-Term Contracts
    — Cash Method
    — Accrual Method
— Exempt-Contract Percentage of Completion Method
• Allocation of Costs
• Changing Accounting Methods

Business Expenses
• Trade or Business Expenses
    — Tools and Supplies
    — Rental Equipment
    — Insurance
    — Business Licenses
    — Trade Association Dues
    — Legal and Professional Fees
    — Advertising
• Compensation and Benefits
• Taxes and Interest
• Code Sec. 179 Expensing and Depreciation
• Car and Truck Expenses
• Travel, Meals, and Entertainment
• Home Office Expenses
• Domestic Production Activities

Business Expenses continued …
• Other Business Expenses
— Business Bad Debts
— Casualty Losses
— Net Operating Losses (NOLs)
— Continuing Education

Employee Tool Reimbursement Plans
• Accountable v. Non-Accountable Plans
• Business Connection
• Substantiation of Expenses
• Return of Excess Reimbursements

Employment and Other Taxes
• Employee vs. Independent Contractor
    — Worker Classification
    — Subcontractors
    — Day Laborers
• Income Tax Withholding
    — Backup Withholding
• FICA & FUTA Taxes
• Self-Employment Income
• Other Taxes

Real Estate Developers
• Real Property Subdivided for Sale
• Common Improvements
• Acquisition Costs
• Sale or Disposit

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

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

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

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

Table of Contents:

Chapter 1: The Rules for Consent to Treatment

Chapter 2: Exceptions to the Rules

Chapter 3: Reproductive Matters and Consent

Chapter 4: Prisoners and Detainees

Chapter 5: Minors

Chapter 6: Mental Illness, Mental and Developmental Disability, and Consent

Chapter 7: The Right to Refuse Treatment

Chapter 8: Human Research and Experimentation

Chapter 9: Organ Donation and Autopsy

Chapter 10: The Elderly and Consent

Chapter 11: Alcohol, Drug, and Substance Abuse in the Workplace: Consent Issues

Chapter 12: Documentation of Consent and Practical Rules for Consent

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

Published: June 2011

Confidentiality in International Commercial Arbitration deciphers the current degree of confidentiality in international commercial arbitration as reflected by the most important arbitration rules, national laws, other arbitration-related enactments, and practices of arbitral tribunals and domestic courts globally. Drawing on this data and analysis, the author then sets forth criteria to assess the breach of confidentiality in international arbitration and the proper rules for protecting or sanctioning such breaches.

What do we understand by confidentiality in arbitration? What are its limitations? Who is bound to observe it? How can we quantify its breach? In addressing these questions, the book engages such issues as the following:

• Reasons for disclosure – e.g., for the establishment of a defence, for the enforcement of rights, in the public interest or in the interests of justice
• Disclosure by consent, express or implied
• Circumstances triggering statutory obligation of disclosure
• Recent trends towards greater transparency in investor-State arbitration
• Court measures in support of arbitral confidentiality such as award of damages for breach of confidentiality
• Categories of persons bound by confidentiality, including third parties such as witnesses and experts

Structured along the main stages of the arbitral process, the analysis covers the duty of confidentiality from the initiation of arbitral proceedings through their unfolding to the issuance of the award and after. The scope of confidentiality is reviewed in the practice of arbitral tribunals and domestic courts, and from the perspective of international arbitration institutions, with detailed attention to various arbitration rules and numerous significant cases.

In its elucidation of the amount of confidentiality that ‘veils’ each phase of the arbitral process, and its ground-breaking identification of ‘patterns of disclosure’, this book is sure to raise awareness about the various facets and problems posed by confidentiality in arbitration. Although its scholarly contribution to the law of international commercial arbitration cannot be gainsaid, corporate counsel worldwide will quickly prize its more practical value.

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Identify opportunities to minimize tax costs and optimize net profit for cross-border transactions

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Comtax System - Identify opportunities to minimize tax costs and optimize net profit for cross-border transactions.

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

With Comtax Basic understanding and capitalizing on the tax implications of cross-border payments of dividends, interest, royalties, fees and capital gains on shares is considerably faster and easier.

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

Reduce the complexities of tax calculations and optimize net profit for cross-border transactions

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ComplyTrack - Healthcare Product Page

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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.

Commercial Times is a current awareness newsletter that covers the most relevant issues in commercial law.

Topics covered:

• Sales Contracts
• e-Commerce
• Personal Property Security
• Statutory Liens and Trusts
• Debt Collection
• Competition Law
• Consumer Protection
• Competition Law
• Intellectual Property
• Bankruptcy and insolvency, and more

This leading current awareness tool has the following format:

• Monthly practice-based news article
• Legislative updates
• Recent cases with summaries from provincial and federal courts with links to full text

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.

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

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

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

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

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

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

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

Every year, the Canadian government awards more $4 billion in cash refunds and tax credits for Scientific Research and Experimental Development (SR&ED).

CCH R&D Corp, an innovative web-based software, brings the daunting claim process down to size, making it easy to collect financial and technical information related to SR&ED projects and generate the required documentation to file SR&ED investment tax credits.

You will find this bilingual made-in-Canada software solution so comprehensive and intuitive to use that your company will be able to easily manage the whole SR&ED claims process on its own and at a fraction of the cost of working with a professional consultant.

Register for Free 21-Day Trial
Save time and costs

• CCH R&D Corp automatically structures and documents your project in accordance with CRA requirements.
• Allows you to share technical information with SR&ED experts to validate your project's eligibility, right from conception.
• Fully integrates with Corporate Taxprep to help prepare T661 forms and related schedules. Detailed financial and technical reports to be enclosed with the corporate (T2) tax return are automatically updated as data are collated.
• You select your preferred calculation method for expenses, confident that the appropriate tax forms are completed and investment tax credits are calculated correctly.

Archive and retrieve data - CCH R&D Corp manages projects per fiscal years and offers continuing archiving of projects and the related documentation. Archived data can be easily accessed through the secure web-based interface.

Provide access to multiple users - Get input from the whole team, working from a secure, central repository. They can review, consult or edit data from any location with an Internet connection. Ideal for multi-location projects and teams.

Better manage your budgets - Your business can make reserves based on investment tax credits to be received, plan research budgets and optimize your tax credits by offering the opportunity to collate data from the moment a research project is launched.

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

  Every year, the Canadian government awards more $4 billion in cash refunds and tax credits for Scientific Research and Experimental Development (SR&ED).

CCH R&D Corp, an innovative Web-based software, brings the daunting claim process down to size, making it easy to collect financial and technical information related to SR&ED projects and generate the required documentation to file SR&ED investment tax credits.

You will find this bilingual made-in-Canada software solution so comprehensive and intuitive to use that your company will be able to easily manage the whole SR&ED claims process on its own and at a fraction of the cost of working with a professional consultant.

Register for a Free 21-Day Trial

Save time and costs

• CCH R&D Corp automatically structures and documents your project in accordance with the CRA requirements.
• Allows you to share technical information with SR&ED experts to validate your project’s eligibility, right from conception.
• Fully integrates with Corporate Taxprep to help prepare T661 forms and related schedules. Detailed financial and technical reports to be enclosed with the corporate (T2) tax return are automatically updated as data are collated.
• You select your preferred calculation method for expenses, confident that the appropriate tax forms are completed and investment tax credits are calculated correctly.

Archive and retrieve data - CCH R&D Corp manages projects per fiscal years and offers continuing archiving of projects and the related documentation. Archived data can be easily accessed through the secure Web-based interface.

Provide access to multiple users - Get input from the whole team, working from a secure, central repository. They can review, consult or edit data from any location with an Internet connection. Ideal for multi-location projects and teams.

Better manage your budgets - Your business can make reserves based on investment tax credits to be received, plan research budgets

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

  

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

Richard Petersen

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

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

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

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

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Financial

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

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

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

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

Available: June 2012

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

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

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

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

Related books:

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