Canadian Securities Law News summarizes all recent developments in securities regulation across Canada, including changes to federal and provincial statutes and regulations, Policy Statements by Securities Commissions, by-laws of the Investment Dealers Association of Canada and the Investment Funds Institute of Canada, and by-laws of stock exchanges.

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

Provides full text decisions from provincial and federal courts on insurance contracts, including life, health, accident, fire, casualty and automobile. Includes archival cases from 1937 and the following:

• Insurance Cases (full text)
• Torts, General (digests)
• Torts, Motor Vehicles (digests)
• Quantum of Damages Table
• Code Citators
• Case Table
• Topical Index

Your subscription also includes the monthly newsletter, Canadian Insurance Law Reporter.

The most current source of Ontario accident benefit cases, this service summarizes every relevant decision from the Financial Services Commission of Ontario, private arbitration, and the courts. Extensive finding lists help you locate information quickly. The service is divided under the following headings:

• Expanded Topical Index and Case Tables
• Appeal Summaries
• 2001 and 2002 Case Summaries
• Legislation

Includes a bi-monthly newsletter, Ontario Accident Benefit Case Summaries, summarizing Ontario accident benefit cases from the Financial Services Commission of Ontario, private arbitration, and the courts. Archived case summaries from 1995-2000 are also available.

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

This subscription contains two beneficial resources.

 

The Canadian Insurance Law Reporter (current and archival) provides full text decisions from provincial and federal courts on insurance contracts, including life, health, accident, fire, casualty and automobile.

It includes archival cases from 1937 and the following:

• Insurance Cases (full text)
• Torts, General (digests)
• Torts, Motor Vehicles (digests)
• Quantum of Damages Table
• Code Citators
• Case Table
• Topical Index

Your subscription also includes the monthly newsletter, Canadian Insurance Law Reports.

The most current source of Ontario accident benefit cases, Ontario Accident Benefit Case Summaries provides every relevant decision from the Financial Services Commission of Ontario, private arbitration, and the courts. Extensive finding lists help you locate information quickly. The service is divided under the following headings:

• Expanded Topical Index and Case Tables
• Appeal Summaries
• 2001 and 2002 Case Summaries
• Legislation

It also includes a bi-monthly newsletter, Ontario Accident Benefit Case Summaries, that summarizes accident benefit cases from the Financial Services Commission of Ontario, private arbitration, and the courts.

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

British Columbia Tax Reporter newsletter is designed to keep you up-to-date on legislative changes and other tax developments in British Columbia. You'll also benefit from practical feature articles and columns written by prominent practitioners.

Updated monthly. Available to be e-mailed in PDF format only.

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

If you practice real estate law in British Columbia, this is the publication that will ensure that you are up-to-date. The British Columbia Real Estate Law Guide gives you comprehensive coverage of topics related to real estate transactions in British Columbia. To simplify your research, it includes all relevant statutes and regulations plus summaries of recent cases.

It helps speed up your work with numerous precedents and forms in various areas. It also includes comprehensive, interactive Smart Charts on Residential Loan and Owners Title Insurance Policy Comparisons.

You also get comprehensive and practical commentary on the following topics:

• Professional Duties and Responsibilities
• Purchase and Sale Agreements
• Mortgages
• Land Title Registration
• Remedies (Purchase/Sale and Mortgage Default)
• Residential Tenancies
• Commercial Tenancies
• Strata Titles (Condominium Law, Residential and Commercial)

Included with your subscription is British Columbia Real Estate Law Developments, a bi-monthly newsletter that summarizes all recent developments in British Columbia real estate law.

Included with your Online subscription is the Real Estate Law News Tracker. With News Tracker, you get notices of all updates via e-mail. Your updates give you instant access to changes in the law that originate from a variety of primary and secondary sources such as press releases, legislation, and cases.

 

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British Columbia Real Estate Law Developments is a newsletter that summarizes the most recent developments in the practice of real estate law in British Columbia, including summaries of cases and updates on legislative changes.

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Webinar information current as of February 25, 2008.

Recent tax changes, including declining corporate tax rates, eligible dividends and an increasingly vigilant Revenue Agency have changed the ground rules for the taxation of private companies and their owner-managers. Because of new tax planning opportunities and traps, practitioners who simply follow past practices risk missing out on important tax planning opportunities – and may be putting their clients in tax jeopardy.

Audience: Advisors who want an overview of the key strategies that should be considered for Canadian-controlled private corporations and their shareholders should not miss this session.

AGENDA

Recent Developments in Remuneration - Robert Korne, BCF, Montreal and Quebec

• Declining Corporate Tax Rates and Eligible Dividends
• Integration: Bonuses Revisited
• Rethinking RRSPs for the Owner/Manager

Maximizing the Capital Gains Exemption - Michael Goldberg, Minden Gross LLP, Toronto

• Presale and Ongoing Purification Structures
• Crystallization Strategies
• Tax Effective Structures
• The Section 84.1 Trap

Maximizing Low Rate Income - Ray Hupfer, McLennan Ross LLP, Calgary and Edmonton

• Issues in Respect of “Association”
• Benefits of Separating Businesses
• Partnership Structures
• Consulting Business Opportunities

Potpourri of Tips and Traps - William Cooper, Boughton Law Corporation, Vancouver

• Asset Sales Trump Share Sales
• Simplifying the Business Sale
• Rethinking the Personal Services Business Rules
• Trouble with Trusts
• Tax Reporting Traps

This webinar will be presented by five tax specialists from the MERITAS Canada Tax Group.

David Louis LLB, CA has 30 years of experience in income tax matters, including personal, corporate, international, and estate planning, focusing largely on entrepreneurs.

Michael Goldberg LLB has been working with his clients and their advisors to assist them with their corporate, estate, personal and international tax planning needs.

William Cooper LLB, CGA has a broad range of experience in tax and corporate finance, including senior financial positions with a multinational forest products company.

Raymond Hupfer LLB, CA focuses on taxation matters, purchase and sale of businesse

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

Alberta & Territories Tax Reporter newsletter is designed to keep you up-to-date on legislative changes and other tax developments in Alberta, the Yukon, the Northwest Territories, and Nunavut. You'll also benefit from practical feature articles and columns written by prominent practitioners.

Updated monthly. Available to be e-mailed in PDF format only.

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

Published: 2002

Part of a series of books providing coverage of civil litigation law, A Guide to Costs in Ontario takes a practical approach to the granting of costs and the determination of their quantum. The authors discuss the implementation of the Costs Grid, the requirement that costs on motions be fixed by the motions judge and be made payable forthwith, the determination of costs by judges on motions and trials, and the new terminology for costs.

This book will appeal to legal practitioners, family and criminal law lawyers, and professional accountants. In softcover format, this book is ideal for use by practitioners in court or meetings.

What's included:

• Conduct of a Solicitor-Client Assessment
• Considerations in Assessing a Solicitor's Account
• Orders for Costs as Between Parties (contains the new Costs Grid)
• Effect of Settlement Offers on Costs
• Costs When Recovery Limited to Accounts Within Limited Jurisdiction
• Contingency Fees and the American Experience
• Precedents on an accompanying DVD

 

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Publshed: 2002

Part of a series of books providing coverage of civil litigation law, A Guide to Collections Procedures in Ontario sets out the steps that a creditor must follow in attempting to collect monies owed to him or her.

What's included:

• The debt collection process
• The differences among the various courts and procedures
• The process of issuing the statement of claim, the processes involved in obtaining default judgment or summary judgment
• Defences that debtors often use in defending claims
• Enforcement of judgments, including a section on Reciprocal Enforcement of Judgments
• Precedents for notices of garnishment, writs of seizure and, statements of claim, affidavits in support of motions for judgment and draft judgments
• Precedents to assist creditors in the preparation of materials required to obtain, and ultimately to enforce, the judgment
• Precedents on an accompanying DVD

 

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The Supreme Court of Canada has delivered judgments in two critical cases involving the General Anti-Avoidance Rule. These long-awaited decisions are the most important developments in tax law in the past decade. Are you on the right side of GAAR?

History
When GAAR was introduced in 1988, it gave Revenue Canada very broad powers to challenge perceived tax avoidance activity. And since its genesis, there have been many justifiable concerns regarding GAAR's impact on tax planning. The bottom line is that GAAR has the power to affect any transaction that has the purpose of eliminating or reducing tax. But there has been little in the way of practical guidance to make informed planning decisions – until now.

The Essential GAAR Manual: Policies, Principles and Procedures is written by Canada's most highly regarded team of experts on GAAR issues at Fraser Milner Casgrain LLP: William I. Innes, LLB, LLM; Patrick J. Boyle, LLB; and Joel Nitikman, LLB, LLM. It was designed with your tax planning practice in mind and includes useful and accessible reference tools that will arm you with the knowledge and insight to inform your clients properly. It answers questions that will affect your tax planning strategies, such as:

• What's the future of GAAR after Canada Trustco and Mathew?
• What's a "textual, contextual and purposive" analysis?
• What does the Supreme Court of Canada mean by requiring that tax measures be "predictable"?
• What is the future of corporate tax planning?
• What is the future of family and estate planning?
• How will commercial tax shelters fare under the "new" GAAR analysis?
• How does a practitioner cope with the post-Canada Trustco climate?
• How do you document a transaction that may be probed by GAAR?

The author team goes beyond a descriptive and substantive analysis and provides you with key insights into the practical application of GAAR considerations for your day-to-day practice. As the application evolves, the CRA is likely to invoke GAAR with more frequency.

Resources

• The Bottom Line Magazine: Canada's premier newspaper for accountants – The Essential GAAR Manual
• CCH Publishes First Comprehensive GAAR Manual (11/04/2006)

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

Published: April 2012

This practical desk reference has proven to be one of the most comprehensive and reliable legal reading, reasoning, and writing guides available today.

Synthesis: Legal Reading, Reasoning and Writing in Canada, 3rd Edition will help students and legal practitioners to:

• Write more effective legal memos, opinion letters, briefs, arguments, status reports, pleadings, and draft opinions;
• Learn how to use primary and secondary legal resources in making legal arguments; and
• Develop skills in legal reading, reasoning, and research using examples, exercises, charts, and diagrams

What's new:

• Expanded introductory chapter with new information on lawyering in the digital age, requirements for becoming a lawyer and professional discipline
• New material on the contribution of aboriginal and European legal  traditions to the development of Canadian law 
• New material on equitable jurisdiction and the use of equitable maxims in framing arguments
• New material on aboriginal courts  
• Expanded and updated discussion of research approaches and the use of electronic legal materials
• Updated appendices of reference works, websites and legal blogs

About the Author
Tested in the classroom over several years by the American authors, Synthesis has been rewritten for Canadian readers by an experienced law teacher, Margaret E. McCallum, LLB, PhD. Since 1990, Margaret McCallum has taught in the Faculty of Law at the University of New Brunswick.

 

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This title is available as an eBook.

What's an eBook?
An eBook is a digital version of a conventional printed book. Portable and perfect for your office or home, the eBook is easy to access from wherever your business may take you.

Adobe Digital Editions is a highly recommended free download eBook program designed to view and keep your eBooks organized and centralized.

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Published: September 2014

Get the most accurate and current information on British Columbia securities legislation. Annotated British Columbia Securities Legislation, 9th Edition has been prepared in consultation with the British Columbia Securities Commission and the Vancouver office of McCarthy Tétrault LLP.

What's included:

• Everything in the five-digit numbering system in force as of July 1, 2014
• Updated Tables of Concordance to help you quickly compare requirements in different jurisdictions
• Updated Topical index to help you find relevant references quickly and easily
• History notes and pending amendments to the British Columbia Securities Act to help you conduct accurate research
• ALL NEW Case Table to help you navigate quickly to relevant case annotations

What's new in the 9th Edition:

• Revised annotations to the British Columbia Securities Act, updated July 1, 2014
• New amendments to the British Columbia Securities Act and Securities Regulation
• All new and amended national and British Columbia securities documents, including:
  – Amended BC Form 15-901F, Summons to Attend before an Investigator Under Section 144
  – Amended BC Form 15-902F, Demand for Production under Section 144
  – New BC Instrument 31-510, Exemption for Investment Industry Regulatory Organization of Canada Members from Obligation to Provide Relationship Disclosure to Existing Clients
  – Amended BC Instrument 32-517, Exemption from Dealer Registration Requirement for Trades in Securities of Mortgage Investment Entities
  – New BC I

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Loss and Seligman's Securities Regulation is all-encompassing – covering everything from the SEC's integrated disclosure program, to the theoretical underpinnings of today's regulations, to the “shelf registration rule.”

In nearly 6,000 pages of discussion and analysis, it clarifies countless questions, so you're sure to find coverage of the “small point” on which your case may turn. You'll save hours of research time...get the answers you need when you need them...and be confident that the information is backed by the field's premiere authorities on securities regulation.

Plus, through supplementation and revised volumes, this edition keeps pace with the ever increasing volume of litigation by including comprehensive examination of recent developments and court cases.

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

CCH's Highlights of the American Recovery and Reinvestment Act of 2009 is a convenient vehicle for alerting clients to the new tax provisions provided under this economic stimulus bill. For individuals, this legislation includes a Making Work Pay Credit based on earned income, with a $250 economic stimulus payment to Social Security recipients and disabled veterans; an AMT patch for 2009; extension of the first-time homebuyer credit to September 1, 2009, with the repayment obligation eliminated for 2009 purchases; a $3,000 floor on the refundable Child Tax Credit; a $2,500 American Opportunity Tax Credit that is 40 percent refundable; suspension of income tax on up to $2,400 of unemployment benefits for 2009; expansion of eligible expenses for 529 plans to include computers and related technology; an above-the-line deduction for taxes related to the purchase of a new automobile; an increase in the credit for nonbusiness energy property from $500 to $1,500 and a modification of standards;  removal of the dollar limits on the credit for residential energy efficient property for fuel cell property; an increase in the credit for alternative fuel vehicle refueling property; and a general re-write of the plug-in electric drive motor vehicle credit, including elimination of dollar caps, a new credit for two or three wheel and low-speed plug-in vehicles, and allowing a credit for conversion kits.

On the business side, provisions include extending bonus depreciation and increased 179 expensing through 2009; up to five-year carryback of net operating losses; expansion of the Work Opportunity Tax Credit to cover unemployed veterans and disconnected youth; deferral of cancellation of indebtedness income; an increased exclusion amount for commuter transit benefits and transit passes; an increase in the capital gain exclusion percentage for qualified small business stock; and reduction to seven years for the S Corporation built-in gain holding period. The legislation also includes a number of new or enhanced bond provisions aimed at economic recovery and alternative energy.

CCH's Highlights booklet is ideal for informing clients, prospects and staff about the key new tax changes and prompting them to turn to their tax and financial advisers for help.  It's authoritative, yet practical and easy-to-understand.  Affordable quantity discounts and the option of printing firm name and logo on the cover make the CCH Highlights booklet a great tool for firms to grow their businesses.

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CCH's American Recovery and Reinvestment Act of 2009 -- Law, Explanation and Analysis provides thorough and complete text of added, amended, or repealed Code sections with controlling committee reports and CCH's explanation and analysis of tax provisions contained in the legislation. CCH editorial staff, along with leading practitioners, provide clear and practical guidance of the impact of the law's changes, including how various taxpayer groups and situations are affected.

The law is arranged in Code section sequence with italicized type used for all new language that amends previous Code sections. CCH also provides several special tables and lists to facilitate quick and thorough understanding of the new law and how it affects taxpayers. Features include an effective dates table organized by Code section, a listing by Code section of the Act sections affecting it, and a listing by Act section of the Code sections affected.

CCH's American Recovery and Reinvestment Act of 2009 -- Law, Explanation and Analysis is THE resource that tax professionals, businesses, government staff and students alike need to get all the details of and help on new tax legislation changes. CCH provides the critical, late-breaking explanation and analysis to help readers make sense of complex legislative change so they can plan, respond and advise with confidence.

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

In Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009 CPE Course, noted tax experts Sidney Kess, J.D., CPA, and Barbara Weltman, J.D., take a straightforward and practical look at 2009 tax legislation and related developments. This text-based Course offers tax professionals helpful guidance on the new law, including planning opportunities, pitfalls to beware of, and ways practitioners can capitalize on the law with their clients. Helpful Practice Development Tips, Planning Pointers and Observations designed to assist users in understanding and applying the new law are peppered throughout. The Course comes complete with learning objectives, study problems and a final exam for use in earning valuable continuing education credits. The course will be divided into six chapters:

1. Changes for Individuals
2. Housing
3. Education and Health
4. Retirement Savings
5. Changes for Business
6. Miscellaneous
7. Changes

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

In Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009 CPE Course, noted tax experts Sidney Kess, J.D., CPA, and Barbara Weltman, J.D., take a straightforward and practical look at 2009 tax legislation. This text-based Course offers tax professionals helpful guidance on the new law, including planning opportunities, pitfalls to beware of, and ways practitioners can capitalize on the law with their clients. Helpful Practice Development Tips, Planning Pointers and Observations designed to assist users in understanding and applying the new law are peppered throughout. The Course comes complete with learning objectives, study problems and a final exam for use in earning valuable continuing education credits. The course will be divided into six chapters:

1. Changes for Individuals
2. Housing
3. Education and Health
4. Retirement Savings
5. Changes for Business
6. Miscellaneous Changes

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

Available: Late June 2012

Provides step-by-step guidance on the taxation of fiduciary income. This comprehensive guide for practitioners advising fiduciaries and beneficiaries in federal income tax matters covers the broad range of complex issues from charitable remainder trusts to nexus rules and their effect. Providing expert practical advice, this book helps the practitioner obtain the most advantageous outcomes for his/her fiduciary and beneficiary clients. Key feature: 35 case studies with filled-in forms 1041 and accompanying documents.

Volume 1:

1. Overview of the Fiduciary Entity
2. The Fiduciary (Trust) Accounting Concept; Total Return Investment Philosophy
3. Principles of Federal Income Tax for Fiduciaries
4. Itemized Deductions
5. Distributions
6. Capital Gains and Alternative Minimum Taxes, Accounting Periods and Special Rules
7. Estimated Taxes
8. Passive Activity Loss Limitations
9. Trusts: Formation to Termination
10. Charitable Remainder Trusts
11. Charitable Lead Trusts
12. Alternative Use of Grantor Trusts in Transactional Planning
13. Ownership of S Corporation Stock by Trusts--Emphasizing Qualified Subchapter S Trusts and the New More Flexible Electing Small Business Trust
14. Grantor Trust Rules
15. Foreign Trusts Treated as Grantor Trusts

Volume 2:

1.  Estates: Formation to Termination
2. Income Tax Aspects of Fiduciary Ownership and Administration of Family Limited Partnership (FLP) Interests
3. Income Tax Aspects of Generation-Skipping Transfers
4. State Taxation of Fiduciaries and Beneficiaries
5. Special Commercial Trusts
6. IRS Ruling Policy and Audits; Responsibility for Filing and Payment of Tax
7. Foreign Trusts and Estates

Related books:

• U.S. Master Estate and Gift Tax Guide (2013) 
• Family Foundation Handbook (2013) – U.S.
• Estate and Retirement Planning Answer Book, 2012 Ed. U.S.

 

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CCH's Guidebook to Florida Taxes is the perfect resource for practitioners working with state taxation in Florida. The Guidebook is designed as a quick reference work, presenting succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting the significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Florida returns or who are required to deal with Florida taxes.  

Now in its 38th edition, this popular and authoritative Guidebook is the one source those involved with Florida taxation need for timely and accurate answers in a convenient and accessible desktop format.  It presents concise coverage of the taxes of major interest, including:

• corporation income tax (applicable to all corporations including banks and insurance companies)
• sales and use taxes
• intangible personal property tax
• estate tax

Other Florida taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax; exemptions; basis and rate of tax; and returns and payment.    

The Guidebook includes additional practical tips, pointers and examples to practitioners by James M. Ervin, Jr., Esq., a partner of the Tallahassee office of the law firm, Holland & Knight, LLP. This valuable commentary helps practitioners further apply the complex principles of Florida tax law to specific practice situations.

For the user's convenience in determining what is new in the Florida tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Florida and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy. Detailed references to specific paragraphs in the comprehensive CCH Florida Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

Related Titles:

• State Tax Handbook 2011
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Available: November 2011

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

Related Books:

• State Tax Handbook (2012)
• Guidebook to Illinois Taxes (2012)
• Guidebook to California Taxes (2012)
• Guidebook to Connecticut Taxes (2012)
• Guidebook to Maryland Taxes (2012)
• Guidebook to Massachusetts Taxes (2012)
• Guidebook to Michigan Taxes (2012)
• Guidebook to New Jersey Taxes (2012)
• Guidebook to New York Taxes (2012)
• Guidebook to North Carolina Taxes (2012)
• Guidebook to Ohio Taxes (2012)
• Guidebook to Pennsylvania Taxes (2012)
• Guidebook to Virginia Taxes (2012)
• Guidebook to Texas Taxes (2012)

  

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Available: August 2010

Authors: Marc M. Levey J.D., Steven C. Wrappe J.D., CPA

Transfer Pricing: Rules, Compliance and Controversy offers extensive yet clear guidance through the complex maze of U.S. transfer pricing rules. The book is authored by leading experts in the transfer pricing scene. Throughout the book, the authors cover all aspects of transfer pricing relevant to the practitioner, starting with general legal principles and apportionment methods, then moving on to more specific subjects such as transfers of tangible vs. intangible goods and the impact of e-commerce and U.S. customs on transfer pricing, and finally exploring highly practical matters like procedural strategies and post-examination procedures.  

The book's practical coverage and approach include:

• Comprehensive analysis of the U.S. rules, case law and guidance on  transfer pricing for tangible   goods, intangibles, and services
• Complex cost-sharing planning principles, including buy-in
• Cutting edge e-commerce transfer pricing issues
• U.S. penalty and documentation rules
• Documentation with checklists, questionnaires and model report
• U.S. penalty rules compared to those of other important countries
• Overlap between transfer pricing and Customs valuation issues
• Customs ruling based on an APA
• In-depth, step-by-step analysis of the favored approach to transfer pricing controversy, including:
  • Developing a substantive/procedural strategy (with detailed flow-chart)
  • Preparing for examination
  • Identifying post-examination opportunities to resolve the dispute

Special appendices provide a variety of "practice tools" designed to facilitate the understanding of the IRS' provisions and their translation into action, e.g., IRS forms, tables and charts of relevant cases, and comparisons of international transfer pricing rules within particular contexts.  

Table of Contents 

Chapter 1 - Introduction
Chapter 2 - General Principles of Code Sec. 482

• Arm's length standard
• Best method rule
• Comparability
• Arm's length range
• Determination of true taxable income
• Collateral Adjustments
• Transfer pricing and non-recognition provisions
• Blocked income

Chapter 3 - Methods for Transfers of Tangible Property

• Comparable uncontrolled price method (with cases applying this method)
• Resale price method
• Cost plus method
• Cost-plus method
• Comparable profit method
• Profit split method
• Unspecified methods

Chapter 4 - Methods

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

For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522

Preparing Your Trust Tax Returns is updated annually and provides the most current, detailed information available. The commentary provided is practical in nature and addresses substantive income tax issues relating to trusts and beneficiaries and that are relevant to the reporting requirements.

Features & Coverage:

• Context-sensitive links from Taxprep and Cantax software to the commentary in the online formats
• Saves you time by putting search at your finger tips
• More topics in detail than any other guides available
• Easy-to-understand format lets you find what you need
• References to CRA documents, legislation and cases

Recognized as the industry standard by tax professionals across Canada, the Preparing Your Tax Returns series provides total coverage and thorough examination of all rules and interpretations for income tax. Loaded with "how-to" advice, tax planning tips, and fast answers to all of your challenging questions, it’s indispensable during your T3 season.

Table of Contents:

Chapter 1 - Introduction

What is a Trust?

• Basic Types of Trusts
• Determining Whether a Trust Exists
• Parties to a Trust
• Purpose Trusts and Charitable Purpose Trusts

Chapter 2 - Filing a Trust Income Tax Return and Related Matters

• Filing Requirements
• Payment of Tax
• Penalties
• Assessments, Objections and Appeals
• Taxpayer Relief Provisions
• Other Considerations

Chapter 3 - Identification: Types of Trusts

• Testamentary Trusts
• Inter Vivos Trusts

Chapter 4 - Total Trust Income

• Total Trust Income (“Step 2" on T3 return)
• Capital Gains and Losses
• Pension Income
• Dividends from Taxable Canadian Corporations
• Foreign Investment Income
• Other Investment Income
• Business, Farming, Fishing, and Rental Income
• NISA Fund No.2 <

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Canadian Transfer Pricing describes and clarifies Canada's current transfer pricing rules. It sets out the methods used by the CRA and described in the OECD Guidelines for determination of an arm's length price for goods and services.



Due to the large dollar amounts involved in transfer pricing disputes, the importance of transfer pricing to the Canada Revenue Agency ("CRA") continues to evolve into a prominent component of tax collection and enforcement in Canada. Tax practitioners and company executives need to be aware of the procedures and documentation requirements in order to remain compliant with the transfer pricing rules and to be better prepared in the face of an audit by the CRA. This is also true for companies intending to establish an APA or resolve disputes with the revenue authorities in Canada and overseas with respect to transfer pricing transactions.

Authored by Jules Lewy, BCL, LLB and members of the tax group of one of Canada’s largest and most respected law firms, Dentons, Canadian Transfer Pricing provides a comprehensive overview of the Canadian transfer pricing regime.  This essential edition includes discussion on the OECD’s involvement in the area of transfer pricing tax policy as well as a brief overview of the U.S. transfer pricing legislation.



Chapters Include:

• What is Transfer Pricing?
• Transfer Pricing Rules Prior to 1999
• Canada’s Current Transfer Pricing Rules
• Transfer Pricing and Intra Group Services
• Transfer Pricing and Restructuring
• Contemporaneous Documentation and Transfer Pricing Penalties
• Advance Pricing Agreements
• Transfer Pricing Audit Process
• Transfer Pricing Dispute Resolution
• Competent Authority
• Jurisprudence
• Transfer Pricing and Customs, GST and HST.

 

 

 

 

 

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Available: September 2011

Author: Dr. Leo Troy

Determine a company's true measure of performance and value. The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries.

Data for each industry is divided into 13 categories based on company size, so you'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you important average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more.

The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin.

The Almanac of Business and Industrial Financial Ratios comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

The book is organized by the following major industry sectors, which in turn cover 199 industries, including:

• Agriculture, forestry, fishing, and hunting
• Mining
• Utilities
• Construction
• Manufacturing
• Wholesale trade
• Retail trade
• Transportation and warehousing
• Information
• Finance and insurance
• Real estate and rental leasing
• Professional, scientific and technical services
• Management of companies (holding companies)
• Administrative and support and waste management and remediation services
• Health care and social assistance
• Arts, entertainment and recreation
• Accommodation and food services
• Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and religious, grant making, civic, and professional organizations)

 

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

Available: September 2010

Author: Leo Troy Ph. D.

CCH's Almanac of Business and Industrial Financial Ratios is the first step in helping to determine a company's true measure of performance and value.  The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries.

Data for each industry is divided into 13 categories based on company size, so you'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you important average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more.

The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin. 

The Almanac of Business and Industrial Financial Ratios comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

The book is organized by the following major industry sectors, which in turn cover 199 industries, including:

• Agriculture, forestry, fishing, and hunting
• Mining
• Utilities
• Construction
• Manufacturing
• Wholesale trade
• Retail trade
• Transportation and warehousing
• Information
• Finance and insurance
• Real estate and rental leasing
• Professional, scientific and technical services
• Management of companies (holding companies)
• Administrative and support and waste management and remediation services
• Health care and social assistance
• Arts, entertainment and recreation
• Accommodation and food services
• Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and reli

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

  
  
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Complete, up-to-date coverage of tax law in the region

With frequent updates, Alberta & Territories Tax Reporter provides in-depth information and source material for taxes imposed in Alberta, the Yukon, the Northwest Territories and Nunavut.

As a subscriber, you have access to full coverage of the latest tax developments in these jurisdictions as well as valuable time-saving tools and commentary. Content includes:

• Statutes and regulations pertaining to:
  • Income tax (personal and corporate)
  • Fuel tax, health insurance premiums, hotel room tax, tobacco tax and a number of resource taxes
• Official government publications and commentary related to personal and corporate income tax

Bonus features:

• Provincial Tax News monthly newsletter
• Handy federal and provincial tax charts
• Inter-provincial sales tax charts
• Budget dispatches
• News releases
• Case digests
• Full-text case law
• Administration and personnel charts
• A summary of the progress of provincial legislation

 

CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.



Professionals who subscribe to Alberta & Territories Tax Reporter also find these publications instrumental to their practice:

• Provincial Tax Reporters - All Provinces & Territories
• British Columbia Tax Reporter
• Manitoba and Saskatchewan Tax Reporter
• GST Reporter
• Window on GST/HST

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

For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522.

Recognized as the industry standard, Preparing Your Income Tax Returns provides comprehensive coverage and indepth analysis of all rules and interpretations for personal income tax. Loaded with premium how-to-advice, tax planning tips and fast answers to all of your challenging questions, it’s the best way to stay on top of the latest issues that impact 2014 returns. Preparing Your Income Tax Returns is updated annually and provides the most current, detailed information available.

Features & Coverage:

• Context-sensitive links from Taxprep® and CANTAX® software to commentary in the online formats
  • Saves you time by putting search at your finger tips
• More topics in detail than any other guides available
• Easy-to-understand format lets you find what you need
• References to CRA documents, legislation and cases
• Year-round tax planning ideas
• A table of T1 line references, applicable CRA Forms and Guides, Interpretation Bulletins, Information Circulars and Technical News contained in each chapter
• Line-by-line references to applicable cases, legislation and technical interpretations in the commentary
• Commentary for RRSP contributions and other retirement saving options

These features and coverage saves you time by making your research as quick as possible for you to complete. Year-after-year we receive praise on how easy and complete this resource is for aiding tax professionals in preparing income tax returns.

Table of Contents

• How To Use This Book
• Changes to amounts for personal tax credits
• Recent Tax Changes
• Tables of Rates and Credits

Chapters

• The Basic Rules of Canadian Income Taxation
• Income Tax Returns, Payments, Refunds, Assessments, Appeals, Rulings
• Employment Income and Deductions
• Investment Income
• Capital Gains and Losses
• Rental Income and Und

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For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522

Stay up to date on the latest tax rules to deliver the best filing results possible with the most current tax preparation guide. As many tax professionals already know, Preparing Your Corporate Tax Returns is updated annually and provides the most comprehensive coverage and in-depth analysis of the rules for corporate tax returns available.

Features & Coverage:

• Context-sensitive links from Taxprep® and CANTAX® software to commentary in the online formats saves you time by putting search at your finger tips
• More topics in detail than any other guides available
• Easy-to-understand format lets you find what you need
• Step-by-step instructions and straightforward answers save you time and money
• References to CRA documents, legislation and cases
• Reorganized for easier navigation - Forms have been moved to the back of each chapter
• Checklist to help gather all necessary information for return preparation
• Step-by-step design to lead you through the T2 Corporate Tax Return form and supporting schedules
• Section on income and capital tax installments
• References to sources including legislation, cases, Interpretation Bulletins, Information Circulars and Technical News
• Discussions of federal and provincial corporate income taxation and corporation capital taxation

Why do tax professionals across Canada come back to Wolters Kluwer CCH year after year? It's simple. We provide the most comprehensive tax resource available anywhere. Federal and provincial income and capital taxes are exhaustively detailed. Descriptions of forms and analysis of necessary information are organized by topic. Preparing Your Corporate Tax Returns will give you the professional confidence and time-saving efficiency you need to deliver your best returns – year after year.

Table of Contents

• How To Use This Book
• List of Forms Reproduced
• Pending Income Tax Changes
• 2014 Provincial Tax Change Summary
• Tax Calendar
• 2014 Federal and Provincial Tax Rates
• Prescribed Quarterly Interest Rates
• Prescribed Interest Rates for Leasing

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Complete, up-to-date coverage of tax law in the province

British Columbia Tax Reporter is an essential resource for tax professionals who have clients with business interests in the province. Updated frequently, it provides full coverage of the latest tax developments for BC as well as valuable time-saving tools and commentary. Content includes:

• Statutes and regulations pertaining to:
  • Income tax (personal and corporate)
  • Capital tax, hotel room tax, carbon tax, tobacco tax, logging tax and mineral tax
• Official government publications and commentary related to personal and corporate income tax
• Social service tax (sales tax)
• Comprehensive commentary on BC Social Service Tax, authored by the experts at Ryan

Bonus features:

• Provincial Tax News monthly newsletter
• Handy federal and provincial tax charts
• Inter-provincial sales tax charts
• Budget dispatches
• News releases
• Case digests
• Full-text case law
• Administration and personnel chart
• A summary of the progress of provincial legislation

CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.

Professionals who subscribe to British Columbia Tax Reporter also find these publications instrumental to their practice:

• Provincial Tax Reporters - All Provinces & Territories
• Alberta & Territories Tax Reporter
• GST Reporter
• Window on GST/HST

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

Securities Regulation in Cyberspace offers lawyers, business executives, and financial professionals the first comprehensive, up-to-date, and integrated guide to the legal and business challenges involved in raising capital, maintaining investor relations, and trading securities online. In one convenient volume, world-renowned securities law expert Howard M. Friedman provides a thorough and incisive analysis of the interweaving of technology and securities laws.

To be sure your knowledge stays on the cutting edge, it will be updated annually with analysis of critical regulatory and legal developments impacting securities considerations in cyberspace.

Topics covered:

• Securities Act compliance in online offerings
• Electronic delivery of SEC documents
• Private placement and direct public offerings through the Internet
• Blue-sky laws in cyberspace
• Investor relations on the World Wide Web
• Internet marketing of mutual funds
• Proxy statements and annual meetings in an electronic era
• Tender offers and takeovers using Internet technology
• Securities fraud in cyberspace
• Brokerage firms' use of Internet technology
• Investment advisors online

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

Complete, up-to-date coverage of tax law in the province

With frequent updates, Ontario Tax Reporter is an essential resource for any tax professional who has clients with business interests in Ontario. As a subscriber, you have access to full coverage of the latest developments in Ontario tax law as well as valuable time-saving tools and commentary. Content includes:

• Statutes and regulations pertaining to:
  • Income tax (personal and corporate)
  • Retail sales tax, capital tax, employer health tax, land transfer tax, tobacco tax, fuel and gasoline taxes, and municipal tax
• Official government publications and commentary related to personal and corporate income tax
• Commentary and concordance tables for the Ontario corporate tax harmonization
• Comprehensive commentary on Ontario retail sales tax, prepared by the experts at Ryan

Bonus features:

• Provincial Tax News monthly newsletter
• Handy federal and provincial tax charts
• Inter-provincial sales tax charts
• Budget dispatches
• News releases
• Case digests
• Full-text case law
• A summary of the progress of provincial legislation

CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada’s tax professionals, significantly reducing research time.

Professionals who subscribe to Ontario Tax Reporter also find these publications instrumental to their practice:

• Provincial Tax Reporters - All Provinces & Territories
• Quebec Tax Reporter
• GST Reporter
• Window on GST/HST

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

This title is available as an eBook.

What's an eBook?
An eBook is a digital version of a conventional printed book. Portable and perfect for your office or home, the eBook is easy to access from wherever your business may take you.

Adobe Digital Editions is a highly recommended free download eBook program designed to view and keep your eBooks organized and centralized.

---

Published: August 2014

Annotated Ontario Securities Legislation, 41st Edition provides essential information for practitioners dealing with securities laws in Ontario, including:

• Full text of the Ontario Securities Act, Regulation, and Forms
• Ontario Securities Commission (OSC) Rules, Policies, and Notices
• National Instruments and Policy Statements
• Canadian Securities Administrators (CSA) and Ontario Securities Commission (OSC) Notices
• Rules of Procedure

It also provides current changes to the Ontario securities regulatory scheme, plus extensive annotations from Canada’s top securities law experts at McCarthy Tétrault LLP.

What's new in the 41st Edition:

• New amendments to National Instrument 31-103, Registration Requirements, Exemptions and Ongoing Registrant Obligations, and Companion Policy 31-103CP, which came into force on May 1, 2014, as well as proposed amendments, which are expected to come into force on July 15, 2014, 2015, and 2016
• Proposed amendments to National Instrument 81-101, Mutual Fund Prospectus Disclosure, which are expected to come into force on June 13, 2014
• Amendments to OSC Rule 81-801, Implementing National Instrument 81-106, Investment Fund Continuous Disclosure, effective January 1, 2014
• The updated version of OSC Staff Notice 15-702, Revised Credit for Cooperation Program, replaced March 11, 2014
• New CSA Staff Notice 45-314, Consolidated List of Current CSA Exempt Market Initiatives, issued on March 20, 2014

Contributors
Michael C. Nicholas
Ian C . Michael<

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

Practitioners in arbitration and trade must have timely access to current information in those fields. But the rapid and continual growth in practical and academic research in these areas makes staying current nearly impossible.

World Trade and Arbitration Materials publishes the texts of all of the most important current documents relating to international trade not readily available elsewhere. Its coverage and currency make it an indispensable tool for those working in the fields of arbitration and trade, especially those involved in research in these areas.

Topics covered:

• Anti-dumping and unfair trade practices decisions
• Pending legislation and new statutes
• Policy statements, position papers, proposals, and reports concerning trade negotiations
• New arbitration rules and news of arbitration centres
• Reports of trade dispute settlement panels
• Arbitral awards and court decisions

The journal also includes a selection of essential current documents relating to international arbitration as a means of settling international business disputes. It provides arbitral awards, news of adhesion to international conventions, court decisions, statutes, reports from official authorities, arbitration rules, and news of arbitration centres and associations.

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

Offers extensive yet clear guidance through the complex maze of U.S. transfer pricing rules. The book is authored by leading experts in the transfer pricing scene. Authors cover all aspects of transfer pricing relevant to the practitioner, starting with general legal principles and apportionment methods, then moving on to more specific subjects such as transfers of tangible vs. intangible goods and the impact of e-commerce and U.S. customs on transfer pricing, and finally exploring highly practical matters like procedural strategies and post-examination procedures. 

• Comprehensive analysis of the U.S. rules, case law and guidance on  transfer pricing for tangible goods, intangibles, and services
• Complex cost-sharing planning principles, including buy-in*
• Cutting edge e-commerce transfer pricing issues
• U.S. penalty and documentation rules
• Documentation with checklists, questionnaires and model report
• U.S. penalty rules compared to those of other important countries
• Overlap between transfer pricing and Customs valuation issues
• Customs ruling based on an APA
• In-depth, step-by-step analysis of the favored approach to transfer pricing controversy, including:
  • Developing a substantive/procedural strategy (with detailed flow-chart)
  • Preparing for examination
  • Identifying post-examination opportunities to resolve the dispute

Special appendices provide a variety of "practice tools" designed to facilitate the understanding of the IRS' provisions and their translation into action, e.g., IRS forms, tables and charts of relevant cases, and comparisons of international transfer pricing rules within particular contexts. 

Table of Contents (Summary)
Chapter 1   Introduction
Chapter 2   General Principles of Code Sec. 482
Chapter 3   Methods for Transfers of Tangible Property
Chapter 4   Methods for Transfer of Intangible Property
Chapter 5   Intercompany Services
Chapter 6   Intercompany Loans and Advances
Chapter 7   Penalties
Chapter 8   The Code Sec. 1059A limitation
Chapter 9   Overall strategy for compliance and controversy
Chapter 10  Preparing transfer pricing documentation
Chapter 11  Examination
Chapter 12  Post-examination procedural alternatives
Chapter 13  Advance pricing agreements
Chapter 14  The OECD approach to transfer pricing
Chapter 15  Customs valuation issues
Chapter 16  State transfer pricing

Related Products

Schwarz on Tax Treaties, 3rd E

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

Provides tax professionals with a single integrated reference source covering all aspects of this important legislation. Along with the impacted Internal Revenue Code provisions, CCH editors, together with leading tax practitioners and commentators, have created a complete practical analysis.

The law is arranged in Code section sequence. CCH also provides several special tables and lists to facilitate quick and thorough understanding of the law and how it would affect taxpayers. Features include an effective dates table organized by Code section, a listing by Code section of the Act sections affecting it, and a listing by Act section of the Code sections affected.

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

Published: May 2013

As employees blur the line between what’s business and what’s personal, electronic gaffes, outbursts, and spontaneous attacks span the globe in 80 milliseconds. It can happen anywhere at any time – not just from the office, not just from your network, not just from corporate devices.

To stay in control of this ever-changing threat, attorneys, corporate policymakers, and communications professionals must master the social media legal landscape. Social Media: Legal Risk and Corporate Policy quickly puts you in charge with:

• The only practical, social media policy-creation toolkit that includes sample provisions
• Proven techniques for navigating conflicts between policy and privacy
• Valuable analysis of the implications and applications of social media cases – including labor and employment litigation and regulatory concerns
• Exclusive insights from expert, author, attorney, consultant, and professor Adam Cohen

Now you can establish sound social media policy quickly. Spanning two distinct sections – “Managing Legal Risk” and “Navigating the Social Media Services’ Privacy Policies and Practices” – this book is organized to speed your policy creation and support ongoing management of social media issues.

You will also receive “at-your-fingertips” access to numerous appendices designed to save you time by taking you directly to key primary source documents. Buyers gain access to ongoing social media law updates from the author at www.resourcefullaw.com.

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

The latest provincial tax developments with insightful commentary

No matter where you conduct business in Canada, CCH Provincial Tax Reporters keep you up to date with essential provincial tax information. Including expert commentary, official government publications, and a number of helpful research and reference tools, this subscription provides the most comprehensive and practical source of provincial tax information available.

As a subscriber you receive monthly issues of:

• British Columbia Tax Reporter
• Alberta, N.W.T., Yukon Tax Reporter
• Manitoba & Saskatchewan Tax Reporter
• Ontario Tax Reporter
• Quebec Tax Reporter
• Atlantic Tax Reporter

Content includes:

• Helpful, time-saving commentary on all major provincial taxes, covering every province and territory
• New case comments in Ontario Tax Reporter on key Ontario cases
• Commentary on sales tax for Ontario, Quebec and British Columbia by leading tax services firm, Ryan, provides current and comprehensive coverage, including interpretation of legislation and administrative practices

Bonus features:

• News Tracker, our online bulletin board, gives you up-to-the-minute information on the latest tax and accounting documents; you choose the tax topics and frequency that work best for you
• Provincial Tax News keeps you informed on the latest tax changes; it contains practical feature articles and columns written by prominent practitioners, including Brent Jay of PricewaterhouseCoopers LLP and the experts at Ryan
• Budget dispatches for every province and territory
• Federal and provincial tax charts
• Tables of concordance for Ontario and Quebec
• Helpful research and reference tools

CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.

Professionals who subscribe to Provincial Tax Reporters also find these publications instrumental to their practice:

• GST Reporter
• Window on GST/HST
• Canadian Tax Reporter

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

Published: August 2009

Private Dispute Resolution in International Business: Negotiation, Mediation, Arbitration 2nd Revised Edition consists of two books and an interactive DVD.

Volume I follows the progress of a dispute between two companies, in step-by-step detail, through negotiation, mediation, and arbitration in turn. Volume II provides precise, informed solutions to the problems raised in the first volume’s case study.

The DVD contains not only all contracts and other written documentation produced during the dispute — including all procedural orders and awards rendered by the arbitral tribunal during the arbitration, the text of legal materials such as arbitration laws and rules and international conventions, and further learning and teaching aids — but also almost 100 videos dramatising the negotiation, mediation, and arbitration proceedings described in the books, conducted by highly experienced practitioners active in the field of international dispute resolution. Subtitles in the videos refer the viewer to paragraphs in the books where each relevant legal problem is analysed.

With its concrete and highly practical approach, this innovative teaching and training tool for international dispute resolution will be of immeasurable value to students and teachers of dispute resolution, corporate counsel, international lawyers, and business people.

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

An essential compliance tool for every privacy officer and attorney involved in managing privacy and data security issues, Privacy and Data Security Law Deskbook provides the thorough, practical, sector-specific guidance that helps you meet today's challenges and minimize the risk of data breaches that can damage a company's reputation.

It enables you to comply with data privacy laws relating to:

• Marketing efforts – including standards governing online behavioral advertising and targeted marketing
• Privacy in the workplace – such as standards governing employee monitoring and background screening of employees and applicant
• Health information – focusing on the Health Insurance Portability and Accountability Act (HIPAA), with insight into the HITECH Act's impact on data breaches and other recent changes
• Financial privacy – including the Gramm-Leach-Bliley Act's regulations for the collection and disclosure of personal information in the banking and insurance industries
• Consumer reports – with detailed coverage of the Fair Credit Reporting Act and Fair and Accurate Credit Transactions Act
• Government surveillance – including the latest developments in warrantless wiretapping
• Social networking – including the FTC's current approach

Packed with sample documents, checklists, and other compliance-enabling tools, this resource allows you to:

• Navigate the various breach notification requirements in the more than 45 states that have such laws in place
• Comply with global data protection laws (including those in the EU), facilitating compliance with cross-border data transfer restrictions
• Keep current with emerging legal trends, from changes in federal and state laws to the latest data privacy regulations abroad

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

The CCH Principles of Business Taxation course approaches the study of taxation from the perspective of the student who will become a business person faced with decisions that are inevitably affected by tax considerations. This perspective leads to a very different coverage in this textbook - coverage that is useful for accounting, finance and general business majors. The new edition focuses on the central concepts that build our tax framework and avoids small exceptions.
Many items that pertain specifically to businesses (for example, inventory valuation issues) usually not discussed in a traditional undergraduate tax textbook are covered in this book. Although so many of the exclusions, deductions, and credits apply equally to individual and corporate taxpayers, this book focuses on the business perspective.
 
?    PART I: OVERVIEW OF TAXES AND THE FEDERAL INCOME TAX SYSTEM
?    PART II: FEDERAL TAXATION OF BUSINESS INCOME AND DEDUCTIONS
?    PART III: TRANSACTIONS INVOLVING BUSINESS PROPERTY
?    PART IV: CALCULATING TAX LIABILITY AND TAXES OWED
?    PART V: SPECIFIC BUSINESS ENTITY ISSUES
?    PART VI: Taxation of International Transactions

Related Products

Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.)
Federal Tax Practitioner’s Guide (2015) (U.S.)
Federal Tax Study Manual (2014) (U.S)
Federal Taxation Practice and Procedure (11th Edition) (US)
Federal Taxation: Basic Principles (2014)

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

Available: March 2012

Approaches the study of taxation from the perspective of the student who will become a business person faced with business decisions that are inevitably affected by tax considerations. This perspective leads to a very different coverage in this textbook. The new edition focuses on the central concepts that build our tax framework and avoids small exceptions and details to ensure that the student can confidently master the critical underpinnings of federal taxation. It abandons minutia that not only affects a very small number of taxpayers, but also tends to change often.

Many items that pertain specifically to businesses (for example, inventory valuation issues) usually not discussed in a traditional undergraduate tax textbook are covered in this book. Although so many of the exclusions, deductions, and credits apply equally to individual and corporate taxpayers, this book focuses on the business perspective. An advantage to this approach is that most of the students who take only one course in taxation will learn how businesses are taxed and, in turn, will have a better appreciation for how taxes affect business decisions.

While the focus is on concepts and how taxes affect business decisions, individual income taxation is not abandoned. After all, many core tax concepts apply to individuals as well as businesses, and this book is not shy in pointing out such application. It also includes a special chapter on individuals (sole proprietorships) and one on pass-through entities that tie together the underlying threads concerned with these taxpayers throughout the text.

1. OVERVIEW OF TAXES AND THE FEDERAL INCOME TAX SYSTEM
2. FEDERAL TAXATION OF BUSINESS INCOME AND DEDUCTIONS
3. TRANSACTIONS INVOLVING BUSINESS PROPERTY
4. CALCULATING TAX LIABILITY AND TAXES OWED
5. SPECIFIC BUSINESS ENTITY ISSUES

Related books:

• Federal Tax Study Manual (2013) (U.S.)
• Federal Taxation: Basic Principles (2013) (U.S.)
• Federal Taxation: Comprehensive Topics (2013) (U.S.)
• Almanac of Business & Industrial Financial Ratios (2012)

 

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

Author: John R. Price

Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including:

• Client counseling
• Durable powers of attorney
• Living wills
• Private annuities
• Charitable remainder trusts
• Life insurance
• Lifetime noncharitable gifts
• Closely held business interests
• Community and marital property
• Retirement plans and IRAs
• Post-mortem planning
• Professional responsibility

Helpful practice tools include numerous real-life examples illustrating application of principles, ready-to-adapt forms, and checklists.

Chapter 1       Professional Responsibility and Estate Planning
Chapter 2       Basic Transfer Tax Laws and Estate Planning Strategies
Chapter 3       Concurrent Ownership and Nontestamentary Transfers
Chapter 4       Wills and Related Documents
Chapter 5       The Gift and Estate Tax Marital Deductions
Chapter 6       Life Insurance
Chapter 7       Planning Lifetime Noncharitable Gifts
Chapter 8       Gifts to Charitable Organizations
Chapter 9       Limiting Estate Size Through Intrafamily Transactions
Chapter 10    Trusts
Chapter 11    Closely-Held Business Interests
Chapter 12    Post-Mortem Planning
Chapter 13    Estate and Income Tax Planning for Retirement Plans and IRAs

9780808039303    7" x 10"     1,620 pages


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Full Article