You can count on the authoritative analysis and editorial excellence from leading tax experts to assist you with Canada’s complex tax laws.

 Representing the tax and accounting intelligence of 25 experts from a range of academic fields, you've got some of the best minds in the business at your fingertips.

Editorial Notes and Cross-References

The 98th edition continues the Wolters Kluwer practice of providing valuable cross-references and extensive editorial notes from distinguished tax experts to assist you with Canada’s complex tax laws. Insightful notes and cross-references to various types of related information are clearly identified, making it even easier to find the answers you need to make smart decisions quickly.

The full text of the Income Tax Act and Regulations

The Canadian Income Tax Act with Regulations, Annotated encompasses all the latest developments that are essential to tax professionals, including:

• The full text of the Income Tax Act and Regulations as amended to July 2014;

• 2014 Federal Budget proposals including measures relating to tax on split income, taxation of trusts and estates, non-resident trusts, back-to-back loan arrangements and eligible capital property;

• Amendments by Bill C-31, Economic Action Plan 2014 Act, No. 1, implementing 2014 Budget proposals with respect to various personal tax credits including the new Search and Rescue Volunteers Tax Credit, ecological gifts, charities and Canadian amateur athletic associations and disclosure of taxpayer

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  Canadian Corporate Secretary's Guide

  By www.cch.ca
  Published On ::

  The Canadian Corporate Secretary's Guide gives you the exact information you need to carry out your duties and responsibilities as a corporate secretary or administrator. Comprehensive in scope, it provides information that takes the corporate secretary from incorporation and initial organization through to day-to-day corporate administration, including corporate governance, business reorganizations, and acquisitions.

  Your subscription includes:

  • a monthly newsletter, the Corporate Brief, that explains changes to relevant law, summarizes recent cases, and provides an in-depth article examining a current topic of interest to corporate lawyers and corporate secretaries
  • the corporate News Tracker, which keeps you up-to-date on the status of legislative changes (available only to online subscribers)
  • a table of concordance for corporate legislation and charts of corporate penalties and statutory liabilities
  • in-depth commentary on the following key corporate secretarial topics:
    1. duties and responsibilities of the corporate secretary
    2. incorporation
    3. corporate finance
    4. corporate governance
    5. financial disclosure
    6. meetings
    7. corporate reorganizations
    8. extra-provincial businesses
    9. stock exchange requirements
    10. special issues, including:
        • competition law
        • consumer legislation
        • banking and insurance
        • intellectual property
        • labour relations and human rights
        • administrative law

  Precedents provided include Board resolutions, shareholder consents, checklists regarding agreements, due diligence tables, and much, much more! 

  
  

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  US Tax Legislation 2012: Sunset of the 2001 & 2003 Tax Relief Acts: Law, Explanation & Analysis

  By www.cch.ca
  Published On :: Thu, 14 Jun 2012 15:29:21 GMT

  CCH Provides the critical explanation and analysis to help you make sense of federal tax provisions enacted in 2001 and 2003 that are scheduled to expire December 31, 2012, so you can plan, respond and advise with confidence.
  This book provides you with timely and practical guidance on the impending sunset of the tax cuts and benefits originally enacted as part of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). Additionally, enhanced capital gains and dividends tax rates in the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) and subsequent legislation will also sunset after December 31, 2012. CCH editors, together with leading tax practionners and commentators, have created a complete practical analysis, guidance, examples and planning tips.
  THE IRC provisions impacted by the sunset provisions of EGTRRA and JGTRRA are arranged in Code section sequence with caution language. CCH also provides several special tables and lists to facilitate quick and thorough understanding of how the sunset works, impacts the IRC and how it affects taxpayers.

  Complimentary Special report: www.cch.ca/Sunset
  

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  University of Chicago Law School - 64th Annual Federal Tax Conference Papers (Special TAXES Magazine Issue)

  By www.cch.ca
  Published On :: Fri, 09 Mar 2012 13:03:56 GMT

  The University of Chicago Law School held its 64th Annual Federal Tax Conference at the business school’s Gleacher Center on a memorable date: 11/11/11. Published exclusively each year in the special March Issue of Taxes—The Tax Magazine are the papers presented at this prestigious conference.

  • The Past and Future of the Foreign Tax Credit (By Philip R. West and Amanda P. Varma)
  • PFICs (By Kimberly S. Blanchard) discussing the policy and purpose of the PFIC rules and suggesting ways in which the PFIC rules could be made more workable by IRS guidance.
  • Mayo Deference Examined Under the Six-Year Statute of Limitations Cases—A Proposal for a Constitutionally Sound Allocation of Lawmaking Authority (By Irving Salem) discussing the proper role of judicial deference to the agency.
  • Updating the Tax-Free Reorganization Rules—Attributes, Overlaps and More (By Michael L. Schler, Eric Solomon, Karen Gilbreath Sowell, Jonathan J. Katz and Gary Scanlon) analyzing tax-free reorganization rules.
  • To Err is Human; to Rescind, Divine (By Philip B. Wright) examining the role of rescission and other remedies to retroactively alter the tax consequences of a prior transaction.
  • The Mysterious Case of Disappearing Debt in Partnership Transactions (By Phillip Gall and Franny Wang) analyzing the five primary cases of disappearing debt in partnership transactions.
  • Employee Benefits Corner (by By Elizabeth Thomas Dold and David N. Levine) covering all types of employee benefits, including qualified plans, IRAs, governmental plans, nonqualified deferred compensation plans, and health and welfare plans.
  • The Estate Planner (By Lewis Saret) examining the tax and legal aspects of trusts and estates and significant current developments
  • International Tax Watch (By Stewart R. Lipeles, John D. McDonald) looking at the world of tax beyond the U.S.
  • Tax Practice (By William D. Elliott) focusing on tax practice and procedure issues.
  • Tax Trends (By Mark Luscombe) keeping you up-to-date on the latest trends in the tax world.

  Special Feature:

  • Unwinding or Rescinding A Transaction: Good Tax Planning or Tax Fraud (by Sheldon I. Banoff). In the seminal 1984 article, Shelly examines when unwinding, rescission or substantial modification will be respected for federal tax purposes.

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  U.S. Master Depreciation Guide (2015)

  By www.cch.ca
  Published On :: Thu, 18 Sep 2014 11:22:08 GMT

  Offers tax and accounting professionals who work with businesses a one-stop resource for guidance in understanding and applying the complex depreciation rules to their fixed assets. This area is especially challenging, because bits and pieces of applicable information must be gathered from a maze of Revenue Procedures, IRS Tables and IRS Regulations. These sources are frequently old and include some materials which may be non-applicable. CCH's U.S. Master Depreciation Guide pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice.
  
  Published annually, this new edition is completely updated to reflect all depreciation rule changes through press time in December. A special Highlights section provides a quick overview of any new legislation, cases, rulings, and regulations occurring since last year's edition, with cross-references to the explanation paragraph in which they are reflected.
  
  The Guide presents a concise yet comprehensive discussion of the depreciation rules. It includes:
  

  • Discussion of the historical background of depreciation and depreciation fundamentals.
  • Coverage of :

  1. Modified Accelerated Cost Recovery System (MACRS), which was introduced by the Tax Reform Act of 1986, and is applicable to most tangible depreciable property in service after 1986;
  2. Accelerated Cost Recovery System (ACRS) introduced by the Economic Recovery Act of 1981;
  3. General rules for pre-1981 property;
  4. Asset Depreciation Range (ADR) system which dates back to 1971;
  5. Code Sec. 179 expensing rules; and
  6. Amortization of intangibles, including section 197 intangibles.

  ____
  The Guide also discusses accounting method changes required to comply with recently issued MACRS regulations dealing with general assets accounts and dispositions, including retirements of structural components. A handy reference chart of these changes is provided.
  
  Other highlights include:
  

  • Listed property depreciation rules
  • Depreciation of vehicles subject to "luxury" car caps
  • Handling vehicle trade-ins, including luxury car caps and carryover basis
  • Vehicle depreciation using the standard mileage rate, FAVR allowances, and other mileage based methods
  • Like-kind exchanges and involuntary conversions
  • Rev. Proc. 87-56 class life and depreciation period table reproduced in full text
  • All MACRS depreciation tables reproduced in full text including Indian reservation property depreciation tables and tables that incorporate the effect of the first-year 30 percent and 50 percent bonus depreciation allowances
  • How to compute MACRS without using tables
  • Identifying and depreciating land i

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  U.S. Master Depreciation Guide (2014)

  By www.cch.ca
  Published On :: Tue, 25 Sep 2012 10:24:11 GMT

  Offers tax and accounting professionals who work with businesses a one-stop resource for guidance in understanding and applying the complex depreciation rules to their fixed assets. This area is especially challenging, because bits and pieces of applicable information must be gathered from a maze of Revenue Procedures, IRS Tables and IRS Regulations. These sources are frequently old and include some materials which may be non-applicable. This book pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice.

  Published annually, this new edition is completely updated to reflect all depreciation rule changes through press time in December. A special Highlights section provides a quick overview of any new legislation, cases, rulings, and regulations occurring since last year's edition, with cross-references to the explanation paragraph in which they are reflected.

  The Guide presents a concise yet comprehensive discussion of the depreciation rules. It includes:

  • Discussion of the historical background of depreciation and depreciation fundamentals.
  • Coverage of :
    1. Modified Accelerated Cost Recovery System (MACRS), which was introduced by the Tax Reform Act of 1986, and is applicable to most tangible depreciable property in service after 1986;
    2. Accelerated Cost Recovery System (ACRS) introduced by the Economic Recovery Act of 1981;
    3. General rules for pre-1981 property;
    4. Asset Depreciation Range (ADR) system since 1971;
    5. Code Sec. 179 expensing rules; and
    6. Amortization of intangibles, including section 197 intangibles.

  Related Products
  
  INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition)
  Income Tax Regulations (Winter 2014 Edition), December 2013 (US)
  Almanac of Business & Industrial Financial Ratios (2014)

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  The New Wigmore: A Treatise on Evidence

  By www.cch.ca
  Published On :: Tue, 22 Jan 2013 14:29:47 GMT

  The New Wigmore: A Treatise on Evidence is an authoritative guide with answers to evolving questions in civil and criminal litigation. The five volume series presents the same quality of research, thought, and analysis as the original Wigmore, creating a genuine present-day counterpart to the seminal evidence treatise.

  Volume 1: Selected Rules of Limited Admissibility provides a sophisticated framework for lawyers and judges to understand and apply the rules that exclude evidence for policy reasons.

  Volume 2: Evidentiary Privileges offers unique analysis of recent evidentiary problems including application of the attorney-client privilege to government agencies and corporate entities, and the difficulty of determining exactly who holds the privilege. In these two volumes, you’ll find also a practical framework for evaluating the existence or scope of new privileges.

  Volume 3: Expert Evidence provides in depth coverage of the topics that lawyers and judges must know when dealing with expert testimony about medicine, engineering, psychology, economics, and forensic science, among other areas. It covers the topics common to all such testimony and focuses on scientific and statistical evidence, providing sophisticated and up-to-date explanations and analyses.

  Volume 4: Evidence of Other Misconduct and Similar Events is a comprehensive, scholarly analysis of when evidence of crimes, wrongs, or acts other than those at issue in a trial may be admitted into evidence. The author analyzes the history of the prohibition on character evidence in England and the United States and the development of exceptions to the rule, discusses how courts should analyze questions of character evidence, and treats in detail the various exceptions such as motive, opportunity, preparation, plan, modus operandi, and identity.

  Volume 5: Impeachment and Rehabilitation is a thorough review of all the rules governing impeachment of witnesses. It deals with impeachment with prior convictions, with prior bad acts, with inconsistent statements, with evidence of bias, and other evidence derogating credibility. Rules about limits on the use of extrinsic evidence to impeach are covered in detail.

   

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  The New 3.8% Medicare Tax: In-Depth Analysis and Planning (U.S.)

  By www.cch.ca
  Published On :: Thu, 25 Oct 2012 14:08:06 GMT

  Authors: Robert S. Keebler, Peter J. Melcher, MIchelle J. Ward, and Christopher W. Schuler

  This new title analyzes the new 3.8% Medicare Tax on Net Investment Income, which will become effective January 1, 2013 pursuant to the Affordable Care Act of 2010 as recently upheld by the U.S. Supreme Court. This tax will have a wide ranging effect on many taxpayers including individuals, businesses, estates and trusts and this book will help taxpayers and tax advisors understand and prepare for the consequences of this new tax. Effective January 1, 2013 the new 3.8% Medicare tax is imposed on the lesser of "net investment income" or the excess (if any) of "modified adjusted gross income" over the "threshold amount."

  • How does the surtax work
  • What is "investment income"
  • What is modified adjustment gross income
  • What are the best strategies to reduce MAGI
  • What are the best strategies to reduce investment income
  • How life insurance will play an expanded role in income tax planning
  • Will tax-exempt bonds continue to make sense
  • How will tax deferred annuities work under the surtax
  • Why Roth conversion will be a powerful strategy and more

  Chapter 1. Overview—Unearned Income Medicare Contribution Tax (UIMCT)
  Chapter 2. Application of the UIMCT to Individuals
  Chapter 3. Application of the UIMCT to Trusts and Estates
  Chapter 4. 2012 UIMCT Planning for Individuals and Businesses
  Chapter 5. UIMCT Planning for 2013 and Later Years

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  The Fair and Equitable Treatment Standard: A Guide to NAFTA Case Law on Article 1105

  By www.cch.ca
  Published On :: Wed, 30 Oct 2013 13:09:23 GMT

  Published: October 2013

  
  

  Since the entry into force of the North American Free Trade Agreement (NAFTA) in 1994, several arbitral tribunals have rendered awards dealing with claims of breach of Article 1105. Some of these awards have been very controversial and have had a tremendous impact on the development of the concept of fair and equitable treatment (FET) and the evolution of international investment law. Yet, in spite of the fundamental importance of these awards, no comprehensive study had been undertaken to determine the meaning and the content of the FET standard under NAFTA Article 1105.

  This book’s systematic analysis of the provision and its case law fills this analytical gap. Because Article 1105 is in many ways different from typical FET clauses contained within most investment treaties, the author examines the particular parameters under which it must be interpreted. He also analyzes how these specific features have influenced NAFTA tribunals’ interpretation of the provision, and how their assessments differ from awards rendered by other tribunals outside NAFTA.

  Among the issues treated in the course of the analysis are the following:

  • The origin, development, nature and content of the concept of the ‘minimum standard of treatment’ and its interaction with the FET standard
  • The specific parameters under which Article 1105 must be interpreted, including contextual elements such as subsequent agreement and practice between the NAFTA Parties on matters of interpretation
  • The context in which the Free Trade Commission issued its Note of Interpretation in 2001 and how NAFTA tribunals have applied it
  • Whether or not the concepts of legitimate expectations, transparency, arbitrary conduct, discriminatory conduct, good faith, denial of justice, and due process have been considered by NAFTA tribunals as specific elements of protection to be accorded to investors under Article 1105
  • The many facets of these elements and the threshold of severity that NAFTA tribunals have required for finding a breach of Article 1105
  • The interaction between Article 1105 and other NAFTA provisions on national treatment, Most-Favored-Nation treatment, and expropriation
  • How NAFTA tribunals have assessed damages for breach of Article 1105

  This comprehensive guide to NAFTA case law on Article 1105 is an important contribution to the on-going controversial debate about the scope and content of the FET standard under international law. It will be of great interest to counsel for investors and States as well as to arbitrators, academics and anyone interested in investor-State arbitration.

  
  

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  The Aging Client and Long Term Care, 3rd Edition

  By www.cch.ca
  Published On :: Mon, 06 Oct 2008 16:44:09 GMT

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  Taxprep T1 Tax Organizer

  By www.cch.ca
  Published On :: Wed, 18 Jan 2012 12:25:35 GMT

  Personal income tax return preparation is faster and better when you have your clients’ information ahead of time. This tax season, get a running start and stay ahead of the game with Taxprep T1 Tax Organizer from CCH Canadian. The first of its kind in Canada, this innovative solution improves efficiency and T1 results through pre-filled Microsoft Excel® questionnaires that integrate perfectly with Taxprep and make it so easy for clients to complete and return their tax information.

  Outstanding benefits for you and your clients
  
  

  • Significant time savings. Taxprep T1 Tax Organizer is populated with data from the previous income tax year, so it takes only seconds to generate the Microsoft Excel questionnaires and a few minutes for your clients to complete them. The paperless version saves even more time by significantly reducing data entry.
  • Enhanced T1 accuracy. Taxprep T1 Tax Organizer is updated each year to include any new claimable items, making it easier to capture changes in your clients’ tax situation. Rolled forward information further ensures you’re working with the right data while the digital version’s automatic import function, combined with a form to review client information, helps to reduce data errors.
  • Improved client service. Having your clients’ information in advance gives you more time to review their information, helping you maximize claims and ensure you have all the documents you need for immediate filing. The end result: better service for your clients and a less stressful tax season for you and your staff.
  • Reduced printing and mailing costs. Taxprep T1 Tax Organizer works with CCH Portal, a leading edge web-based solution where you and your clients can securely upload and download tax questionnaires and other client files including tax returns. Users of the print version save too, thanks to double-sided forms and single-package mailing for families.
  • Flexible questionnaires. Organizer questionnaires are available in short or long versions to suit each client’s preference. You can also custom-design templates to exclude certain sections or to add your firm’s logo, special
    
    instructions and questions.
  • Flexible output options. Questionnaires can be distributed in electronic or print format directly from Personal Taxprep. Digital versions can be downloaded, completed and submitted by clients via CCH Portal.* Print organizers include address sheets that fit standard two-window mailing envelopes.
  • Seamless integration with Taxprep. Personal Taxprep aut

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  Taxprep Archives

  By www.cch.ca
  Published On :: Thu, 06 Jun 2013 13:55:22 GMT

  10 years of Taxprep on one DVD

  Review old data files or prepare late returns without having to search for old versions of your Taxprep programs. With the 2013 Taxprep Archives, you get 10 years of Personal Taxprep, Corporate Taxprep and Taxprep for Trusts – all on one convenient DVD.

  With the 2013 Taxprep Archives, you can review or prepare:

  • T1/TP1 returns for 2003 to 2012
  • T2 returns for corporations with taxation years beginning on or after January 1, 2002 and ending on or before October 31, 2012
  • T3 returns for 2003 to December 31, 2012
  • Taxprep Forms 2010 and 2011

  Easy access to the software you need. Simply install any program from the DVD onto your hard drive.

  Maximum efficiency and full compliance. All archived Taxprep programs are the original versions, guaranteeing the authenticity of tax calculations as well as full compliance with government filing requirements.

  Additional resources right at your fingertips. For your convenience, Guides, Release Notes, Frequently Asked Questions and Troubleshooting information are included in the 2013 Taxprep Archives DVD.

  Certified by Canada Revenue Agency.

  Access to technical and tax support. Taxprep Archives technical and tax support is available for clients with an active licence for the products they need assistance with.

  The Taxprep Archives technical and tax support is only offered to CCH clients holding an active licence for the product concerned. Furthermore, technical support is only offered to clients whose computer system meets the program’s requirements. As for tax support, it is limited to questions relating to the use of forms in the program and excludes any form of tax law interpretation.

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  Taxprep Archives

  By www.cch.ca
  Published On :: Thu, 23 Jun 2011 10:41:19 GMT

  10 years of Taxprep on one DVD

  Review old data files or prepare late returns without having to search for old versions of your Taxprep programs. With the 2013 Taxprep Archives, you get 10 years of Personal Taxprep, Corporate Taxprep and Taxprep for Trusts – all on one convenient DVD.

  With the 2013 Taxprep Archives, you can review or prepare:

  • T1/TP1 returns for 2003 to 2012
  • T2 returns for corporations with taxation years beginning on or after January 1, 2002 and ending on or before October 31, 2012
  • T3 returns for 2003 to December 31, 2012
  • Taxprep Forms 2010 and 2011

  Easy access to the software you need. Simply install any program from the DVD onto your hard drive.

  Maximum efficiency and full compliance. All archived Taxprep programs are the original versions, guaranteeing the authenticity of tax calculations as well as full compliance with government filing requirements.

  Additional resources right at your fingertips. For your convenience, Guides, Release Notes, Frequently Asked Questions and Troubleshooting information are included in the 2013 Taxprep Archives DVD.

  Certified by Canada Revenue Agency.

  Access to technical and tax support. Taxprep Archives technical and tax support is available for clients with an active licence for the products they need assistance with.

  The Taxprep Archives technical and tax support is only offered to CCH clients holding an active licence for the product concerned. Furthermore, technical support is only offered to clients whose computer system meets the program’s requirements. As for tax support, it is limited to questions relating to the use of forms in the program and excludes any form of tax law interpretation.

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  Taxprep

  By www.cch.ca
  Published On :: Tue, 25 Mar 2014 12:55:07 GMT

  Products & Services
  

  
  

  This book from Elder Planning expert Jacqueline Figas examines the aging client, beginning with relevant societal issues, physical changes and cognitive changes through to their eventual needs as consumers of health and social services. Jacqueline explains how many things have changed that render the past as an unlikely predictor of future client needs and offers a holistic approach to financial planning for the older client that incorporates long-term care considerations. This critical resource includes: Understanding the aging client How their needs will change over time How housing options impact the planning process Evaluating LTC insurance How to select the right policy for your client Plan design considerations The essentials of underwriting this unique risk Numerous checklists, charts and resources Jacqueline has over 30 years of industry experience, with most of her background specializing in the area of health benefits. She is a noted speaker and author on seniors’ issues and benefits planning for an aging clientele. In addition to running her personal insurance practice, Health Assured Financial Group, Jacqueline serves as Chairman of the Board of Directors of the Oakville Senior Citizens Residence, a supportive housing initiative owned by the Ontario Housing Corporation. She is a Chartered Life Underwriter, a Registered Health Underwriter, and an Elder Planning Counselor, and is on the faculty of Seneca College where she educates on a range of aging issues including both health and social aspects related to aging. She is the author of the Long Term Care Insurance training module produced by ADVOCIS under their Registered Health Underwriter (RHU) Designation Program. Her published works through Wolters Kluwer CCH include “The Aging Client and Long-Term Care Issues” and “Disability Insurance and Other Living Benefits”.

  TaxOffice  TaxOffice Suites were created with flexibility in mind. With four different solutions available, you're sure to find one that suits your practice. Check out these four TaxOffice Suites and choose the one that's best for your practice.  Learn More »

  Personal Taxprep  Personal Taxprep is a sophisticated and comprehensive program for the preparation and planning of personal tax returns. With features like Xpress, Automatic T1-ADJ, and Family Data Connection, Personal Taxprep is designed to make you and your team as productive as possible.Full Article re Taxation of Individual Retirement Accounts, 2014 (U.S.) By www.cch.ca Published On :: Mon, 17 Mar 2014 13:38:11 GMT David J. Cartano, J.D. Analyzes all the tax laws applicable to individual retirement accounts. The first part of the book discusses the 15 different types of IRAs, including the four most recent types authorized by the tax laws: the Roth IRA, the education IRA, the SIMPLE IRA, and the deemed IRA. The second part discusses the various areas of tax law relating to the operation and administration of an IRA. There is a separate chapter on each area of the tax law. The third part of the book deals with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, and estate taxes. It also deals with the tax rules applicable to the different types of the beneficiaries receiving distributions from an IRA, including foreign beneficiaries, charitable beneficiaries, trust beneficiaries, estate beneficiaries, spouse and nonspouse beneficiaries, and individual and non-individual beneficiaries. Contents Includes: Introduction Traditional IRA Spousal IRA Roth IRA Coverdell Education Savings Account Rollover IRA Transfer IRA SEP IRA SARSEP IRA Individual Retirement Annuity Conduit IRA Employer and Employee Association Trusts Payroll Deduction IRA SIMPLE IRA Deemed IRA Under Employer Plan Prohibited Transactions Disclosure Statement Investments Bankruptcy, Tax Liens and Creditors Trustees and Custodians Reporting Requirements Divorce and Property Settlement Agreements Rulings Excise Taxes and Penalties ERISA State Taxes Taxation of Distributions Premature Distributions Minimum Distributions During Lifetime Minimum Distributions on Death Withholding Taxes Foreign Beneficiaries Estate Beneficiaries Trust Beneficiaries Charitable Beneficiaries Beneficiary Designation Forms Estate Taxes The book was updated for changes made by the American Taxpayer Relief Act passed by Congress in 2013, the Middle Class Tax Relief and Job Creation Act of 2012, and the Highway Investment, Job Creation, and Economic Growth Act of 2012. Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Full Article re Taxation of Individual Retirement Accounts, 2013 By www.cch.ca Published On :: Fri, 22 Mar 2013 08:50:32 GMT Comprehensively analyzes all the tax laws applicable to individual retirement accounts. The first part of the book discusses the 15 different types of IRAs, including the four most recent types authorized by the tax laws: the Roth IRA, the education IRA, the SIMPLE IRA, and the deemed IRA. The second part discusses the various areas of tax law relating to the operation and administration of an IRA. There is a separate chapter on each area of the tax law. The third part of the book deals with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, and estate taxes. It also deals with the tax rules applicable to the different types of the beneficiaries receiving distributions from an IRA, including foreign beneficiaries, charitable beneficiaries, trust beneficiaries, estate beneficiaries, spouse and nonspouse beneficiaries, and individual and non-individual beneficiaries. If you would like more details about this product, or would like to order a copy online, please click here. Full Article re Tax Legislation 2012: American Taxpayer Relief Act of 2012: Law, Explanation and Analysis By www.cch.ca Published On :: Thu, 21 Mar 2013 08:19:56 GMT 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. Full Article re Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2015 (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:42:58 GMT Authors: Jerome Ostrov, Kevin Kaiser, Robert Collins, John Bedosky Covers important real estate tax law and estate planning issues. There are more than 200 examples that explain concepts that, because of complexity or other difficulties are hard to absorb in narrative form only. Also covered is how the intersecting tax and estate planning issues affect non-U.S. citizens who find themselves subject to U.S. taxation and estate planning issues of interest to U.S. citizens with interests abroad. Transfer tax and recordation tax issues are also discussed. Chapter 1 The Personal Residence Chapter 2 Real Estate Partnerships Chapter 3 Limited Liability Companies Chapter 4 Passive Loss and At-Risk Limitations Chapter 5 Real Estate Investment Trusts Chapter 6 Disposition and Restructuring of "Distressed" and "Awkwardly Held" Real Estate Chapter 7 Exchanges of Like-Kind Property and Involuntary Conversions Chapter 8 Construction, Improvement and Leasing of Real Estate; Associated Deductions, Depreciation, and Credits Chapter 9 Capital Gains Treatment and Installment Sales Provisions Chapter 10 Charitable Gifts of Real Estate Chapter 11 Asset Protection Chapter 12 Exempt Organization Ownership of Real Estate Chapter 13 Estate and Gift Planning with Real Estate — General Principles Chapter 14 Estate Planning with Real Estate — Valuation and Discounting Issues Chapter 15 International Tax and Estate Planning 9780808039341    7" x 10"     1,200 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Full Article re Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:57:07 GMT Authors: Jerome Ostrov,                   Kevin Kaiser,                   Robert Collins Covers important real estate tax law and estate planning issues. There are more than 200 examples that explain concepts that, because of complexity or other difficulties are hard to absorb in narrative form only. Also covered is how the intersecting tax and estate planning issues affect non-U.S. citizens who find themselves subject to U.S. taxation and estate planning issues of interest to U.S. citizens with interests abroad. Transfer tax and recordation tax issues are also discussed. Chapter 1        The Personal Residence Chapter 2        Real Estate Partnerships Chapter 3        Limited Liability Companies Chapter 4        Passive Loss and At-Risk Limitations Chapter 5        Real Estate Investment Trusts Chapter 6        Disposition and Restructuring of "Distressed" and "Awkwardly Held" Real Estate Chapter 7        Exchanges of Like-Kind Property and Involuntary Conversions Chapter 8        Construction, Improvement and Leasing of Real Estate;                           Associated Deductions, Depreciation, and Credits Chapter 9        Capital Gains Treatment and Installment Sales Provisions Chapter 10      Charitable Gifts of Real Estate Chapter 11      Asset Protection Chapter 12      Exempt Organization Ownership of Real Estate Chapter 13      Estate and Gift Planning with Real Estate - General Principles Chapter 14      Estate Planning with Real Estate - Valuation and Discounting Issues Chapter 15      International Tax and Estate Planning Related Products Practical Guide to Real Estate Taxation 2013 - CCH Tax Spotlight Series Federal and State Taxation of Limited Liability Companies (2014) Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Grantor Trust Answer Book, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Price on Contemporary Estate Planning (2014) (US) Full Article re SEC Disclosures Checklists, (2014 Edition) W/ CD-ROM By www.cch.ca Published On :: Tue, 17 Dec 2013 15:23:02 GMT Author: Paul A. Mackey, CPA SEC Disclosures Checklists is a practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis (MD&A), and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in 1933 or 1934 Act domestic filings, including those on Forms 10-Q, 10-K, and 8-K. It can be used to prepare and review financial statement disclosures of most domestic registrants. The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement. Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume. The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures. The free, back-of-the-book CD contains three checklists covering the same disclosure questions and requirements in the book: SEC Disclosures Checklist--Financial Statements for Commercial Companies and Specialized Industries. This checklist outlines the required SEC disclosures for financial statements included in 1933 and 1934 Act domestic filings that are incremental to U.S. GAAP. The checklist for commercial companies is organized by accounting topic. SEC Disclosures Checklist Mandated by the Sarbanes-Oxley Act of 2002. This checklist outlines the certification, disclosure, and reporting requirements resulting from the SEC rules mandated by the Sarbanes-Oxley Act of 2002. MD&A Disclosures Checklist. This checklist outlines SEC disclosures required in MD&A that are included in 1933 and 1934 domestic filings. PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES - General Disclosures - Cash - Accounts and Notes Receivable - Financial Instruments - Inventory - Other Investments - Fixed Assets, Repairs and Maintenance, and Depreciation - Intangible Assets and Amortization - Accounts and Notes Payable - Debt and Guarantors of Debt - Leases - Income Taxes - Common Stock, Preferred Stock, and Noncontrolling Interests - Revenue Recognition - Share-Based Payment - Pension Plans, Other Postretirement Plans, and ESO If you would like more details about this product, or would like to order a copy online, please click here. Full Article re SEC Disclosures Checklists, (2012 Edition) W/ CD-ROM By www.cch.ca Published On :: Fri, 09 Mar 2012 14:56:36 GMT Author: Ronald G. Pippin, CPA A practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis, and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in SEC 1933 or 1934 Act filings. It can be used to prepare and review the financial statement disclosures of non-small business, domestic registrants.   The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?"  If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement.  Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume.  The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures.   The CD contains three checklists covering the same disclosure questions and requirements in the book: 1. SEC Disclosures Checklist--Financial Statements for Commercial Companies and Specialized Industries. This checklist outlines the required SEC disclosures for financial statements included in 1934 and 1933 Act domestic filings that are incremental to U.S. GAAP. The checklist for commercial companies is organized by accounting topic. 2. SEC Disclosures Checklist Mandated by the Sarbanes-Oxley Act of 2002. This checklist outlines the certification, disclosure, and reporting requirements resulting from the SEC rules mandated by the Sarbanes-Oxley Act of 2002. 3. MD&A Disclosures Checklist. This checklist outlines the required SEC disclosures from MD&A included in 1934 and 1933 domestic filings. CONTENTS: PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES - General Disclosures - Cash - Accounts and Notes Receivable - Inventory - Other Investments - Fixed Assets, Repairs and Maintenance, and Depreciation - Intangible Assets and Amortization - Accounts and Notes Payable - Debt and Guarantors of Debt - Leases - Income Taxes - Common and Preferred Stock and Noncontrolling Interests - Revenue Recognition - Share-Based Payment - Pension Plans, Other Postretirement Plans, and ESOPs - Bankruptcy - Business Combinations - Quasi-Reorganizations - Subsidiary's or Division's Separate Financial Statemen If you would like more details about this product, or would like to order a copy online, please click here. Full Article re Schwarz on Tax Treaties, 3rd Edition By www.cch.ca Published On :: Wed, 31 Oct 2012 14:56:39 GMT Product description:   Schwarz on tax treaties is the definitive analysis of tax treaties from a UK perspective and provides in depth expert analysis of the interpretation and interaction of the UK's treaty network with EU and international law in their application to UK tax law. Contents include:  The legal framework: international law The legal framework: European Union law The legal framework: United Kingdom Law Interpretation of tax treaties Scope of tax treaties: taxes covered and territorial scope Access to treaty benefits: personality, fiscal domicile and nationality Permanent establishment Distributive provisions of income tax treaties Business profits Income from property Employment and pensions Capital gains Other income and miscellaneous cases Treaties and European tax directives Elimination of double taxation Non-discrimination Treaty shopping and other avoidance Administration of tax treaties Disputes and mutual agreement procedure EU arbitration convention International administrative cooperation This third edition significantly expands the earlier work with enhanced commentary and is updated to include the latest UK treaty developments, international and EU law including: New Bilateral double tax treaties and protocols between the United Kingdom and China, India, Ethiopia, Liechtenstein, the Netherlands, Spain, Barbados and others Administrative cooperation agreement with Switzerland FATCA agreement with the United States and FATCA type agreements with the Channel Islands and the Isle of Man Bank levy treaties with Germany and the Netherlands Judicial decisions of United Kingdom and foreign courts on UK treaties Latest treaty anti-abuse and limitation of benefit articles Impact of the GAAR introduced by Finance Act 2013 on tax treaties New OECD Model Article 7 profit attribution in UK treaties Case law developments including: US tax court in Retief Goosen Court of Appeal on Anson, Ben Nevis and FCE Bank Haseldine, HSBC Holdings and Bank of New If you would like more details about this product, or would like to order a copy online, please click here. Full Article re Revenue Recognition Guide (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:50:29 GMT Author: Scott A. Taub, CPA Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. This book is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague. For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles. A Brief Survey of Revenue-Related Literature General Principles Multiple-Deliverable Revenue Arrangements Product Deliverables Service Deliverables Intellectual Property Deliverables Miscellaneous Issues Contract Accounting Software — A Complete Model Presentation Disclosures Future Expectations 9780808038948    6" x 9"      600 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.) Tax Planning for Troubled Corporations (2015) (U.S.) U.S. Master Depreciation Guide (2015)  If you would like more details about this product, or would like to order a copy online, please click here. Full Article re Revenue Recognition Guide (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:07:03 GMT Author: Scott A. Taub, CPA Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. This book is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague. For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles. - Brief Survey of Revenue-Related Literature - General Principles - Multiple-Deliverable Revenue Arrangements - Product Deliverables - Service Deliverables - Intellectual Property Deliverables - Miscellaneous Issues - Contract Accounting - Software: A Complete Model - Presentation - Disclosures - Future Expectations Related Products U.S. Master Tax Guide (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article Recent Trending The Finish Line: Foam Shapes Revisited The Finish Line: Firestopping The Finish Line: Design Features Green Globes vs. LEED Cloaked in Green? EPDs, HPDs and Red Lists (Oh My)! Building Product Transparency— Be Careful What You Ask For LED Lighting is the Future A Green Screw? Benefits of the Variable Refrigerant Flow Green Advocacy vs. Informed Consent Green Building Mistakes The Greenest Low Slope Roofing Solution ANSI Green Globes 2015 Cost-Effective, Energy Efficient Concrete Sandwich Panels Subscribe To Our Newsletter