This webcast was recorded on June 11, 2008

The purpose of Retail Sales Taxation in Canada is to keep organizations up-to-date about recent developments and ongoing compliance issues with respect to retail sales tax (RST) in Canada. Participants will receive timely information about legislative changes and current administrative policy in each of the five RST provinces – British Columbia, Saskatchewan, Manitoba, Ontario and Prince Edward Island. This webinar also offers practical advice on how to deal with many common RST issues.

Retail Sales Taxation in Canada is intended for finance professionals working in industry or public practice who are responsible for managing RST issues for their organization or their clients.

Agenda
Overview of RST in Canada

• Application of tax
• Real property
• Exemptions
• Recovery of tax

2008 Provincial Budget Developments

• British Columbia
• Saskatchewan
• Manitoba
• Ontario
• Prince Edward Island

Common RST Compliance and Audit Issues

• Records retention
• Tax on consumption
• Real property
• Audit period
• Overview of audits

Recent Case Law

Format
Participate right from your desk or office. All you need is an Internet connection and a sound card.

This archived webinar will include:

• PowerPoint presentation with slides
• Speaker and facilitator voice-over presenting the slides and answering pre-recorded questions

The total length of recording: 172 minutes and 35 seconds.

The Speakers
This webinar is presented by specialists from Ryan (formerly Robert Brakel & Associates), the leading tax services firm in North America.

Jim Day is a CA and the Director of Tax Advisory Services for Ryan, where he advises a broad range of clients on all aspects of federal and provincial sales taxes in Canada.

Jeffrey Shaw is the Manager of Tax Advisory Services at Ryan, where his current responsibilities focus on providing commodity tax advice and guidance to clients throughout North America.

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There is no better way to stay on top of key developments in real estate law in Canada. When you subscribe to Real Estate Law 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 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.

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This edition is current to July 31, 2007

Now in its 28th edition, this well-known title consolidates the full text of the Ontario Retail Sales Tax Act and Regulations and includes current Retail Sales Tax Guides, Small Business Pointers, Information Notices, Interpretation Letters, and General Information Bulletins. The expert comprehensive commentary, by the firm of Ryan (formerly Robert Brakel & Associates), reflects recent changes, including those announced in the 2007 Ontario Budget.

Topics covered:

• Specific applications of Ontario sales tax
• Exemptions
• Refunds
• Vendor responsibilities
• Audits
• Assessments
• Appeals

Features include:

• Quick reference charts, including an overview of taxable and exempt goods and services
• Frequently asked questions and answers highlighted throughout the commentary

Updates include:

• New rules for the application of sales tax to computer software and related services
• Changes to the rules pertaining to purchase exemption certificates
• Changes to the rules pertaining to related party transactions
• Consequential amendments to the change in the GST rate
• Changes to various exemptions and rebates
• 2005, 2006, and 2007 Ontario Budget changes
• Updated commentary, for all recent changes in legislation and case law
• Updated legislation, incorporating all recent amendments to July 31, 2007
• New and revised administrative guides and publications, including updated guides on computer software and purchase exemption certificates
• A new guide on common audit issues and additional interpretations on leases and rentals and telecommunications services

Table of Contents

• Foreword
• Summary of Amendments
• Quick Reference Charts
• Ontario Retail Sales Tax Commentary
• Retail Sales Tax Act
• Regulation 1012: Definitions, Exemptions and Rebates
• Regulation 1013: General
• Regulation 10/03: Rebate for Energy-Efficient Appliances
• Retail Sales Tax Information Notices
• Retail Sales Tax Guides
• Small Business Pointers and Small Business Guide
• Retail Sales Tax Interpretation Letters
• Ministry of Revenue Tax Offices
• Topical Index

About the Author
Formerly known as Robert Brakel & Associates, Ryan is the leading tax services firm in North America, with the largest transaction tax practice in the United States and Canada. Since 1974, the firm's Canadian practice, located in Toronto, Ontario, has performed work for more than 5500 organizations on a variety of tax matters, both provincially and nationally. Headquartered in Dallas, Texas, the firm provides a comprehensive range o

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This is the 'must have' publication for real estate practitioners in Ontario. The Ontario Real Estate Law Guide gives you complete monthly coverage of topics related to real estate transactions in Ontario. It is comprehensive; it provides you with text of all relevant Acts and regulations, as well as related forms and precedents, and checklists of procedures.

New to the guide are comprehensive, interactive Smart Charts on the following topics:

• Residential/Commercial Owners Title Insurance Policy Comparison
• Residential/Commercial Loan Title Insurance Policy Comparison
• Mortgage Remedies
• Eviction Notice Periods

Also included are summaries of recent cases, as well as relevant and practical editorial commentary on the following topics:

• Professional Duties and Liabilities
• Purchase andSale Agreements
• Document Registration Guide
• Taxes
• Mortgages
• Title Conveyancing
• Condominiums
• Remedies
• Cottages/Rural Property
• Residential Tenancies
• Commercial Tenancies
• Environmental Issues
• Aboriginal Issues

Included with your subscription is Ontario Real Estate Law Developments, a monthly newsletter that summarizes all recent developments in real estate law across Ontario.

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.

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

Ontario Real Estate Law Developments is a newsletter that summarizes all recent developments in real estate law in Ontario, including a legislative updates and case summaries.

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oneSource

Special Offers available for Association Members and Affinity Program Partners. Is your firm participating? Call to check: 1-800-268-4522.

Whatever you need to know about Wealth Management And Estate Planning, you'll find it in this one comprehensive source. With a key word searchable database, you'll find it faster and easier than you can imagine. With Internet updating, you'll know about any news and changes as soon as they are reported. When you subscribe to this database, you'll also receive free subscriptions to two electronic newsletters: The Estate Planner and the Wealth Management Times.

Topics include:

• Complete retirement and estate planning, including tax planning strategies
• Investment planning & products including alternative investments
• Will, trusts and pension plans
• Full tax and taxation issues including U.S. information
• Comprehensive insurance information
• CRA Bulletins & Information Circulars
• Legal, Compliance and Finance matters
• Business Succession Planing
• Immigration and Emigration

Features:

• Keyword and phrase searches make information retrieval quick and easy
• Hypertext links walk you through legislation, commentary and government forms and checklists
• Copy, paste and print functions allow you to use information in your own client materials, newsletters or Web pages
• The subscription is updated frequently so you stay current and up-to-date on all the topics you need to know

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

IT Lawyer Éloïse Gratton addresses the emerging issues created by the new privacy laws and cutting-edge online and wireless technologies. Help your clients who operate or host websites, are involved in e-commerce or online advertising take advantage of the Internet and mobile technologies while still respecting consumers' privacy.

Topics covered

• Website privacy compliance, online advertising, spam and e-commerce privacy issues
• the European and North American legal framework
• mobile services, tracking technology and privacy issues
• translating the legal framework into best business practices

About the Author

Éloïse Gratton LL.B., LL.M. is a leading expert in new media and privacy issues and is Counsel to the firm for information technology issues. She is also pursuing a PhD degree at the University of Montreal and Université de Panthéon-Assas (Paris II). She also acts as privacy officer for our Montreal office. She was previously partner at McMillan (Corporate Law group) which she joined in 2002. Prior to joining the firm, she acted as Director of Corporate & Legal Affairs for a wireless technology company.

Publication Year: 2003

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International Securities Law Handbook answers the need for a user-friendly source of information that addresses securities law in the most significant jurisdictions. This invaluable reference presents key elements of securities law and regulations in 30 jurisdictions.

Countries include Argentina, Australia, Austria, Belgium, Brazil, Canada (including Quebec), Denmark, France, Germany, Hong Kong, India, Ireland, Israel, Italy, Japan, Malaysia, The Netherlands, Norway, The Philippines, Portugal, Singapore, South Africa, Spain, Sweden, Switzerland, Taiwan, United Kingdom, and United States of America.

Country chapters, each written by an expert in the particular country's securities law, appear alphabetically. Readers can also make easy comparisons between treatments of particular issues by different jurisdictions. International Securities Law Handbook is an easily accessible desk reference on multinational and cross-border transactions.

Topics covered:

• Description of the securities markets
• Principal laws regulating the securities markets
• Quasi-securities and derivatives
• Exemptions available
• Special cases such as employee share schemes, rights issues, and takeovers

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

Health Law Matters newsletter summarizes issues that affect health care facilities. It includes case summaries, legislative highlights, and recent developments.

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Global Integrator (CCH Canadian Limited) is a web-based tax provisioning, compliance and reporting application for businesses with multiple international or domestic locations.

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

Published: November 2003

Considering going public? Concerned about the risks? Want to know more about the advantages?

The decision to go public is not an easy one. It can be a time-consuming and expensive process and the company becomes subject to a host of ongoing requirements. However, management at most companies who've gone public would say that it was worth the effort and expense.

Getting and Staying Listed: A Primer for Public Company Executives and their Professional Advisors discusses the pros and cons of going public, along with a description of the process. Throughout, extensive footnotes help you locate the rules easily. The chapter breakdown allows you to find the relevant material quickly. Its scope is national, with all applicable securities legislation and rules of the three Canadian marketplaces covered: the Toronto Stock Exchange, the TSX Venture Exchange, and the Canadian Trading and Quotation System.

About the Author
Timothy S. Baikie LL.B., B.C.L., LL.M., is head counsel to the Canadian Trading and Quotation System Inc. (CNQ) and has played an instrumental role in shaping its rules and policies.

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

When you need a quick answer to a securities question, turn to Fundamentals of Securities Regulation. Loss and Seligman have distilled their authoritative 11-volume treatise, Securities Regulation, into one convenient volume, offering expert analysis of every significant aspect of securities law including:

• Primary liability under 10(b), insider trading
• Sanctions
• Disclosure requirements
• Rules and forms for offerings
• SEC reporting
• Forward-looking statements
• Class action suits
• Bespeaks caution cases
• ADR in securities disputes
• And more

The 5th edition covers recent developments such as the Sarbanes-Oxley Act and impact on federal securities rules and regulations, amendment and interpretation of the SEC's Management Discussion and Analysis, new insider trading rules, recent global research analyst settlements and ensuing SEC, NYSE and NASD rules and more.

To facilitate more detailed analysis, its 14 chapters parallel the organization of the full treatise, and extensive cross-references show you exactly where to turn. Find the answers to your securities law questions quickly with this sensible volume.

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

With a practical combination of portability and relevant content, the Federal Tax Practice makes an ideal companion for the tax litigation and tax administration practitioner. It contains all the information you'll need to navigate through tax appeal procedures. And it's portable enough to take along for quick reference in the courtroom or in the boardroom. It features an annotated legislation and other valuable information, including:

• Tax Court of Canada Act and Rules
• Relevant portions of income tax and GST legislation
• Tax Court Practice Notes
• How to prepare income tax and GST objections
• Case annotations
• Taxpayer relief provisions (formerly Fairness Package)
• Matters under other statutes (EI, CPP, etc.)
• Forms
• Flowcharts and checklists
• Relevant Bulletins and Circulars

Traditional 3-ring reference materials can be awkward and impractical. The Federal Tax Practice provides just the right amount of the content without the bulk. With very simple navigation, it's designed to save you time. No more flipping between binders to find out what you're looking for. The content required for preparing for tax audits and assessments, objections and appeals, and dealing with trial issues is all contained in one convenient volume. You won't find anything on the market today that offers the same combination of essential information and portability. For practical guidance and ultimate convenience, it's simply indispensable.

Table of Contents (abbreviated)

Chapter 1: Canadian Federal Courts

• General commentary on Canadian court system with respect to tax issues

Chapter 2: Flowcharts and Checklists

• General and Informal Procedure for Income Tax Act appeals
• General and Informal Procedure for Excise Tax Act appeals
• Appeals procedure respecting the Employment Insurance Act
• Appeals procedure respecting the Canada Pension Plan

Chapter 3: Annotated Tax Court of Canada Act

Chapter 4: Annotated Selected Income Tax Act Provisions

• Sections 152 through 179.1, 225.1, 225.2

Chapter 5: Annotated TCC Rules: General Procedure

Chapter 6: Annotated TCC Rules: Informal Procedure

Chapter 7: GST Appeals

Chapter 8: Appeals Under Other Statutes

• Section A: Canada Pension Plan
• Section B: Employment Insurance Act appeals
• Section C: Old Age Security Act (OASA) references
• Section D: War Veterans Allowance Act and Civilian War-related Benefits Act

Chapter 9: Appeals to the Federal Court of Appeal and the Supreme Court of Canada

• App

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A cost-effective reference bundle for all your basic tax questions

Federal Master Tax Basics gives you all the core tax information you need from a single online source. A $1,500 value if purchased separately, these resources include the Income Tax Act and common government documents from the CRA, bundled at a special price so every practitioner can stay up-to-date.

With these easy-to-use resources at your fingertips you can get started on any federal tax research question. Materials are linked for quick navigation throughout all your content, which includes:

• Income Tax Act and Regulations, richly annotated
  
  • detailed history notes to track changes to the legislation
  • editorially-created references (related matter) to provide hints on other documents to consult to complete your research
  • full text of proposed amendments – essential for tax planning and compliance
• Access to the full text of all tax treaties, including the Canada-US treaty
• All income tax forms and guides
• Other CRA documents
• Canadian Master Tax Guide commentary – an online version of our trusted reference
  book, updated annually
  
  • covers a wide range of topics including employment income, business and property income, capital gains, inclusions and deductions from income, and much more
  • includes extensive annotations and cross-references
• Best-selling guides Preparing Your Income Tax Returns and Preparing Your Corporate Tax Returns

• News Tracker brings you up-to-the-minute information on the latest tax developments. You choose the topic and how frequently you want to be updated.
• Convenient charts and rate tables for quick reference
• Free training and technical support

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

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

Estate Administration in Ontario: A Practical Guide provides step-by-step instruction on the various estate administration procedures. Contains estate conveyancing, the ramifications of the Family Law Act, income taxation at death, U.S. estate tax, executors' and solicitors' compensation, testamentary capacity/undue influence, and the Substitute Decisions Act.

Publication Year: 1999

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Estate administration is one of the most technical and complex areas of legal practice. If you are a legal practitioner, law clerk, student or estate trustee, Essential Estate Administration in Ontario provides you with the knowledge and tools to administer an estate and deal with the legal issues that will inevitably arise. Providing precedents and forms on an accompanying DVD (in Word and WordPerfect formats), this new book from CCH will be your one-stop guide to estate administration in Ontario.

Highlights of topics covered include:

• Inter Vivos Trusts; Intestacy; Certificates of Appointment
• Estate Administration
• Administration of Assets and Liabilities
• Real Estate Conveyancing and Estates; Family Law
• Estate Litigation: Orders for Assistance and Non-Contentious Matters; Contested Matters
• Powers of Attorney and Guardianships of Property; Powers of Attorney and Guardianships of Personal Care
• Estate Accounting; Formal Passing of Accounts; Income Taxes and Estates

Publication Year: 2002

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Published: September 2012

An essential resource for any lawyer who is asked to draft wills, Drafting Wills in Canada: A Lawyer's Practical Guide covers over a hundred precedents.

Authors Mary-Alice Thompson and Robyn Solnik are two of the most respected practitioners in the field. In the book, they demonstrate the most common errors made by solicitors in drafting wills, powers of attorney, and other estate planning documents. The detailed explanations that they provide give readers deep insight into why the errors are wrong and what can be done to correct them.

The authors also provide helpful examples of good and bad drafting, along with dozens of practical tips both for drafting and for managing a wills practice. From the general practitioner who does a few wills to the experienced senior lawyer with a significant wills and estates practice, all will be sure to find valuable tips in this practical guide.

What's included:

• Line-by-line analysis of good and bad will drafting
• Numerous cross-references for you to find answers to your questions quickly
• A complimentary DVD containing hundreds of precedents

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

Archival tax cases from one of Canada’s oldest and most trusted tax services

Dominion Tax Cases (Archival) provides you with the full text of all archival tax cases (from 1920) and includes a complete index of all cases. It covers income tax decisions released by the Tax Court of Canada as well as judgments from the Federal and Supreme Courts of Canada and the higher courts of the provinces on questions of federal income taxation. The archive is updated yearly.
Time-saving features:

• Headnotes summarize each decision, with links to relevant provisions of the Income Tax Act.
• The Appeals Filed section alerts the tax researcher to appeals still pending and refusals of Leave to Appeal.

• Topical index and listing by cases cited

If you also subscribe to Dominion Tax Cases (Current), the two infobases are electronically linked, significantly speeding up your research.

• Dominion Tax Cases newsletter
• Free training and technical support

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

Professionals who subscribe to the Dominion Tax Cases (Archival) also find these publications instrumental to their practice:

• Dominion Tax Cases (Current)
• Canadian Tax Reporter

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Protect your clients’ privacy and gain a competitive edge.

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The Catalogue Request page allows you to download or request a paper version of a catalogue.

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Capital Cost Allowance in Canada is designed as a handy reference that includes all relevant primary and secondarymaterials, as well as extensive commentary to help maneuvre through the rules affecting a broad range of corporate and individualtaxpayers, and answer all of your capital cost allowance questions. This valuable resource will save you valuable research time whileproviding the security and convenience of being able to reference supporting legislation. It's everything you need to know in one handyreference!

Features include:

• Extensive commentary on all aspects of the capital cost allowance system, including transfers, restrictions, trusts, goodwill, and other intangibles, as well as many other issues relating to depreciable property
• Full text of provisions of the Income Tax Act, Income Tax Regulations, and Income Tax Application Rules relating to capital cost allowance, including any proposed amendments to the legislation as of September 15, 2005
• Complete examination of deductions for each individual Class under Schedule II of the Income Tax Regulations
• Detailed examples illustrating the operation of the capital cost allowance rules
• Interpretation Bulletins and Information Circulars relating to capital cost allowance issued by the Canada Revenue Agency reproduced in full
• Comprehensive table of contents
• Alphabetical table of capital cost allowance rates
• Detailed topical index
• Extensive reference tables for locating interpretation bulletins, information circulars, and sections of the Act and Regulations reproduced in the Guide

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

We created seven different bundles so all our users can save, no matter which set of Cantax products they need. Every Cantax TaxSuite features a great package price and you get only what you need.

Cantax Small Office Bronze TaxSuite is the most popular choice for small to mid-sized business owners. This starter package includes 50 T1 returns and 3 T2 returns. Corporate users love it because it takes care of personal, corporate and employee tax tasks at a great price.

Add EFILE to your TaxSuite to save time and money (and for happier clients)

EFILE for T1s or Corporation Internet Filing (CIF) for T2s is secure, confidential and fast, and it means your clients get their returns as fast as two weeks later. With Cantax tracking EFILE/CIF return status, it’s easier to manage your tax season workflow too. And with more corporations required to efile this year, you’ll be ahead of the game with Cantax’s single-click filing. (No outputting, no flipping between programs. Just a click.)

Did we mention you also save time and money on printing and mailing?

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For more information, call 1-800-268-4522.

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

Making it easier to provide your clients with practical guidance

Canadian Wealth Management Guide is a comprehensive resource that delivers practical strategies and tactics for maximizing wealth while minimizing tax exposure for individuals, private companies and public corporations.

What sets it apart is that it is written for the investor using everyday language. It explains clearly how tax laws affect individuals and businesses so that you can incorporate text from the guide directly into your correspondence with clients. The focus is on the practical rather than the theoretical, making it easier for you to explain to clients how the law applies to them.

The guide makes it quick and easy to find the information you need and is updated quarterly. Commentaries incorporate statutory law, case law and practical discussions, all the while discussing the technical aspects of the topic. Topics include:

• RRSP tax planning strategies
• "First Time" Home Buyers' Plan
• RRSP maturity options
• Income splitting
• Education planning
• Family tax planning
• Taxation of alternatives
• Professional corporations
• Employee equity investments
• Retirement compensation
• Employee loans
• Life insurance
• Immigration
• Emigration
• The principal residence
• Self employment, self incorporation
• Business succession issues
• Year-end tax planning
• Marriage
• Separation and divorce
• Planning for disabled persons

• Wealth Management Times newsletter, providing up-to-the minute coverage of the latest issues
• All relevant CRA Interpretation Bulletins and Information Circulars
• Free training and technical support

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

Professionals who subscribe to the Canadian Wealth Management Guide also find these publications instrumental to their practice:

• Canadian Estate Planning Guide
• Tax Planning for Small Business GuideIf you would like more details about this product, or would like to order a copy online, please click here.
  
  
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The Canadian Stock Exchanges Manual is an essential publication for anyone dealing with any of the stock exchanges in Canada.

Topics covered:

• Policies, by-laws, forms, and rules of the Investment Industry Regulatory Organization of Canada (IIROC) and the Mutual Funds Dealers Association (MFDA)
• Rules, policies, and forms of the Montreal Exchange
• Rules, by-laws, and annexes of the Winnipeg Commodity Exchange
• TSX Company Manual
• TSX Venture Corporate Finance Manual
• TSX Rule Book and Policies
• Rules, policies and procedures, notices, and forms of the CNSX Stock Exchange
• Universal market integrity rules (UMIR) of IIROC

Your subscription also includes the monthly newsletter, Canadian Securities Law News, that summarizes all recent developments in securities regulation across Canada.

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

Keeping you current on the latest changes affecting real estate tax law

Canadian Real Estate Income Tax Guide newsletter provides you with commentary and digests of recent cases, plus summaries of all recent developments in real estate taxation in Canada. It also includes a legislative update. Included free with the purchase of Canadian Real Estate Income Tax Guide.

Updated quarterly and delivered by email in PDF format.

• Free training and technical support

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

Professionals who subscribe to the Canadian Real Estate Income Tax Guide newsletter also find these publications instrumental to their practice:

• Canadian Tax Reporter
• Dominion Tax Cases
• Canadian GST/HST Reporter

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

Easy-to-read analysis of real estate income taxation with expert commentary

If you are a legal or accounting professional involved with the acquisition, holding, development, leasing or disposition of real estate, you’ll find the Canadian Real Estate Income Tax Guide the definitive tax tool. Well organized, well presented, and well written, the guide’s comprehensive treatment of real estate tax will help you to gain a thorough understanding and includes reliable commentary by tax specialist Ian MacInnis you can use to reinforce your point when advising clients.

The internet version is updated quarterly.

Content includes:

• Analyses of developments in case law, legislations, and the administrative practices of the CRA
• Relevant CRA documentation, where applicable
• Time-saving tax planning tips at the end of each chapter

Topics covered:

• Purchase and sale of real estate
• Other dispositions of real estate
• Real estate as capital property
• Depreciable property and capital cost allowance
• Holding real estate for the production of rental income
• Real estate financing and real estate leasing
• Real estate investment structures and syndications
• Real estate development
• Reorganizations of real estate holdings
• Principal residence
• Tax consequences of failed real estate ventures
• Non-residents and Canadian real estate
• Canadian investment in foreign real estate
• Real estate and the GST/HST

• Canadian Real Estate Income Tax Guide newsletter
• Free training and technical support

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

Professionals who subscribe to the Canadian Real Estate Income Tax Guide also find these publications instrumental to their practice:

• Canadian Tax Reporter
• Dominion Tax Cases
• Canadian GST/HST Reporter

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

If you are involved with any aspect of taxation in the resource industry, this is one service that can prove to be absolutely indispensable. It is a highly regarded and widely respected forum for informed commentary on taxation and other matters of concern to the resource industry. As an archival database, it contains all previously published issues of Canadian Petroleum Tax Journal and is updated as new issues are released.

Includes links to the Income Tax Act, Regulations, Bulletins, Circulars, and Dominion Tax Cases.

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.

The Canadian Insurance Law Reporter (current and archival) is the ultimate information resource for those who practice insurance law. This product combines two services to serve you better. You receive the full-text decisions from provincial and federal courts on insurance contracts, including life, health, accident, fire, casualty, and automobile, plus you gain access to an archive of insurance cases dating back to 1937.

What's New:

• Ongoing monthly updates to the Quantum of Damages and Code Citator tables
• Ongoing addition of leading insurance cases and tort (motor vehicle and general) digests, including:
  • Progressive Home Ltd. v. Lombard General Insurance Co. of Canada, [2010] I.L.R. I-5051-The Supreme Court of Canada clarified that a commercial general liability policy must provide coverge for claims against a general contractor arising from construction defects.
  • Grant v. Torstar Corp., [2010] I.L.R. G-2321-The Supreme Court of Canada confirmed the new defence of "responsible communication on matters of public interest" to defamation lawsuits.
  • Miazga v. Kvello Estate, [2010] I/LR/ G-2298-The Supreme Court of Canada departed from the law on the tort of malicious prosecution that it laid down 20 years ago in Nelles v. Ontario, [1989] 2 S.C.R. 170, and created a new special test for suing Crown prosecutors for malicious prosecution.

Also with your subscription is the monthly newsletter Canadian Insurance Law Reports that includes provincial and federal court decisions related to this area of the law.

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

Research into old cases is a common necessity for the insurance law practitioner. The Canadian Insurance Law Reporter (archival cases) streamlines your research by providing you with an archive of insurance cases dating back to 1937.

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

Looking for the most current legislation for institutional investing? We've got it!

An up-to-date compilation of the relevant federal and provincial statutes required by institutional investors. Your one-stop source that also includes the pertinent regulations, rules, guidelines and policies. Edited by senior corporate and securities lawyer Barbara J. Hendrickson, who currently practises in the Toronto office of the international law firm of Baker & McKenzie.

Publication Year: 2004

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Many of the laws and regulations governing health care facilities (hospitals, nursing homes, etc.) have been subject to extensive change in recent years. This Canadian Health Facilities Law Guide will keep you up-to-date by giving you the full text of statutes as well as selected regulations that relate to these facilities. To make it easy for you to use, a Topical Index, a Case Table, and Finding Lists are included. It also provides case digests with each release.

A variety of commentary  topics are also covered, such as:

• Patients' rights
• Mental health
• Consent and negligence 
• Specialty care units
• Health information
• Long-term care
• Canada's health care system

Included with your subscription is Health Law Matters, a bi-monthly newsletter that highlights legislative changes and other recent provincial and federal developments.

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Individuals moving between Canada and the United States face a daunting array of Canadian and U.S. tax issues, particularly when the move is due to an employment-related transfer. This book provides an overview of key taxation principles related to employment both in Canada and in the United States, and highlights the interaction between the tax laws of these two countries. For employers, this book offers practical guidance on tax issues for the purpose of managing expatriate costs, designing an effective cross-border employee relocation program and retaining key employees.

Key Topics include:

• Overview of the Canadian and U.S. personal tax systems
• Tax reimbursement programs, including sample tax equalization calculations
• Foreign tax credits and tax relief available under the Canada-U.S. tax treaty
• The implications of changes under the fifth protocol to the Canada-U.S. treaty which entered into force on December 15, 2008
• Investments in partnerships, limited liability companies, and other entities
• Taxation of artists and athletes
• Estate planning, including U.S. estate tax issues
• Executive compensation, including various types of equity compensation and long-term incentive plans available
• Expanded discussion on the U.S. deferred compensation rules 

About the Author

Benita Loughlin, CA, is a Partner in the International Executive Services practice at KPMG LLP in Vancouver, B.C. She specializes in tax planning and compliance for individuals, estates and trusts in a U.S. and cross-border context. She advises executives and their employers on tax matters related to compensation, investments, retirement plans, estate planning, and expatriation, with emphasis on employees relocating to or from other countries. The book includes contributions from KPMG International Executive Services professionals in Vancouver who specialize in helping clients manage complex personal tax issues in a cross-border environment. KPMG’s multinational corporate clients face challenges managing tax issues that affect their global workforce. Executives and employees rely on KPMG’s international tax planning to help manage their tax liabilities and maintain their global workforce.

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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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Published: 2001

Bennett's A-Z Guide to Bankruptcy: A Professional's Handbook provides a review of the bankruptcy process for lawyers, accountants, trustees, lenders, individuals, small business debtors, and corporations. This handy bankruptcy primer is written in clear and accessible language and includes a chapter of forms and precedents, legislation excerpts, and a glossary in order to provide the reader with a general outline of the bankruptcy process.

Topics covered:

• What is bankruptcy?
• What are the ways to go bankrupt?
• What property can you keep?
• Can creditors sue you after bankruptcy?

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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.

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This book provides corporations with valuable information about the benefits of alternative dispute resolution and how to apply ADR techniques and processes in the business environment. It offers both a theoretical and practical guide to ADR and the process of system design, exploring specific tools to engage in system design analysis and implementation. This text offers a model dispute resolution design system process with step-by-step explanations of disputes, ADR processes and how to implement the various processes within the business structure. Discontinued

Publication Year: 1999

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This Special Report contains the full text of the 2011 Federal Budget announced on March 22, 2011.

In addition this report contains commentary written by Fraser Milner Casgrain LLP and other members of CCH Canadian’s Editorial Board..



Shipping March 23, 2011

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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)

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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 webcast was recorded on April 9, 2008

CCH IFRS Webinar Series 2008 – Seminar 1
IFRS and Canadian GAAP will converge by 2011. The transition is not new in the accounting world, but the Canadian experience will be fundamentally different. Understanding how and why the shift in Canadian GAAP to IFRS will occur is essential to a successful migration. Planning for the transition should be started now. As with any project, proper planning is vital. The change to IFRS will impact almost every department within an organization, including finance, accounting, investor relations, training and development, and technology.

CCH Canadian presents the first in a series of online seminars on IFRS for Canada. This 90-minute webinar is presented by Peter D. Chant, FCA, PhD, Partner at Deloitte Canada and author of iGAAP 2008: IFRS for Canada.

Agenda

• The history and philosophy of IFRS vs. Canadian and U.S. GAAP
• Some of the major differences between IFRS and Canadian GAAP
• The role of IFRS 1
• What you need to do to get organized for this convergence

Format
Participate right from your desk or office. All you need is an Internet connection and a sound card.

The Speaker
Dr. Peter D. Chant, FCA, is a partner in the National Assurance and Advisory group at Deloitte & Touche LLP. He is a former member and Chair of the Canadian Accounting Standards Board and was co-Chair of the CICA/FASB Task Force that developed the current Canadian and FASB standard on segmented information. He was also a member of the FASB's Task Force on Business Combinations that developed the FASB's current standard on that topic, and a member of the G4+1 Group of Standard Setters, which included the Chairs of the IASB, FASB and the Canadian Accounting Standards Board.

Peter has published a textbook on advanced accounting in Canada, and was co-author of a research paper on accounting for joint ventures that was published by the G4+1. He is currently Chair of the Task Force on Non-GAAP Performance Measures of the Canadian Performance Reporting Board of the CICA. He has a Ph.D. in Accounting and Information Systems from Northwestern University.

Related Webinars

• Business Combinations and Consolidations Under IFRS
• Canadian GAAP vs. IFRS: Some Major Differences

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The Canada Revenue Agency (CRA) issues income tax interpretation bulletins (ITs) to provide technical interpretations and positions regarding certain provisions contained in income tax law. Due to their technical nature, ITs are used primarily by CRA staff and tax specialists. An interpretation or position contained in an IT generally applies as of the date on which it was published, unless otherwise specified.

If you seek to provide the optimal solution on income tax related matters, then you need these invaluable resources. Income Tax Bulletins, Circulars, and Technical News is the only comprehensive print reference book that consolidates the Canada Revenue Agency's interpretations of the Income Tax Act; CRA procedures, practices, and administration policies; and CRA's position on recent court decisions. It offers three separate indexes to assist you in searching for the information you need fast.

• The Topical Index references specific topics of interest.
• The Sectional Index allows you to search for a document applicable to a provision in the Income Tax Act
• The Numerical Finding Index references the exact page of the circular, bulletin, or technical news that you need

This reference book is produced annually. The 2010 edition is consolidated to May 31, 2010.

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CCH IFRS Webinar Series 2008 - Seminar 5

Significant differences can be expected in general financial statement presentation, as a result of the adoption of IFRS into Canadian GAAP. Such differences will include changes in both the presentation of a company’s balance sheet and income statement, such as differences in the nature of components presented, current and non-current classifications, presentation of line items, and required disclosures. Such changes will impact a company’s traditional key performance measures and ratios, and provide investors with new types of information. Typically, annual financial statements prepared under IFRS will be considerably longer than those prepared under previous rules, entailing considerably more disclosures. A thorough and early understanding of the impacts adoption of IFRS will have on financial statement presentation will be essential for managing stakeholder relations during and after the transition to IFRS. 

Please note that new editions will be available by mid August, 2011

The Federal Income Taxation: Fundamentals, 4th Edition is the book of choice for the Certified General Accountants Association of Canada Taxation 1 course. This book is intended for students taking:

• Business
• Economics
• Taxation
• Law

This textbook has been structured to meet the specific needs of students enrolled in the following programs, or related introductory courses:

• CGA
• CMA
• CA

Student Friendly

CCH has re-mastered and modified this resource to improve accessibility and increase student comprehension.

• Covers the fundamental federal income taxation curriculum with a narrow scope and topical coverage
• Study Guide and supplemental material for students and instructors makes learning even easier
• Review Questions, Multiple Choice Questions and Exercises are provided at the end of each chapter
• The proprietary, adjusted learning model employed in this text facilitates understanding and the application of knowledge
• Practical examples and applications are designed to anchor and integrate learning
• References to the Income Tax Act are incorporated throughout the text, with all key topics covered
• Includes two extra appendices: Individual Tax Facts and Withholding Tax

Robert E. Beam, F.C.A., is a Professor Emeritus in the School of Accounting and Finance, University of Waterloo. He was associated with Ernst & Young, Chartered Accountants, Toronto.

From 1972 to 1998, he was Coordinator of the Tax Section of the School of Accountancy, Institute of Chartered Accountants of Ontario. In September 2002, Mr. Beam became the first recipient of the Canadian Institute of Chartered Accountants Award for Excellence in Tax Practice and Education. His articles have appeared in the Canadian Tax Journal.

Stanley N. Laiken, Ph.D., is the Deloitte Professor in the School of Accounting and Finance, University of Waterloo. He has taught taxation to students in professional programs, both at the university and post-university levels, since 1972.

He is a recipient of the Distinguished Teacher Award at the University of Waterloo and the Canadian Academic Accounting Association’s L.S. Rosen Award in recognition of outstanding contributions to Canadian accounting education. His articles have appeared in the Canadian Tax Journal. He is also the Director of the Deloitte Centre for Tax Education and Research at the University of Waterloo.

James J. Barnet

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