Decision to enact prohibition, forbid plastic straws lies with mayor

Scientists estimate that thawing ground could be a major source of the greenhouse gas

Isotope labeling and spectroscopy allow scientists to watch how soil microbes break down a mulch product used in agriculture

Multiuser molecular simulation allows up to 6 chemists to manipulate structures in real time

Reader Saurabh Tandon spotted Prakash Padukone in Bangalore.

OnePlus on Friday announced that its wireless earphones, the Bullets Wireless Z will be available for purchase starting 10 May 2020. OnePlus had launc

Two office buildings of SEBI were shutdown as an Assistant General Manager was found Covid-19 positive, sources confirmed to BusinessLine. SEBI has it

JP Morgan Bandhan Bank (Overweight)CMP: ₹Target: ₹330We upgrade Bandhan Bank to Overweight following sharp underperformance year-to-date (-52 per cent

The BSE and the National Stock Exchange have launched Rupee-Dollar futures and options contracts on their international exchange platforms based at th

Reliance SecuritiesAPL Apollo Tubes (Buy)CMP: ₹1,213.45Target: ₹1,520Key triggers: a) Investment to the tune of ₹102-lakh croreRs102 trillion in the i

A large number of officials and support staff, who are directly associated with the Budget making and printing process, are now required to stay in the ministry and remain cut off from their families till the presentation of the Budget in the Lok Sabha.

Sitharaman is presenting the full Budget for 2019-20. She is carrying the Budget documents in a red silk bag with national emblem.

Can the newly-minted Jal Shakti ministry bring water to some 19 crore Indian households that have never had taps or heard the sound of flowing water, wonders Vinayak Chatterjee.

Natural farming, termed Zero Budget Natural Farming in India, has been adopted by upwards of 972 villages.Will all of India's 650,000 villages take to it?Will all of India's 650,000 villages take to it?Sanjeeb Mukherjee examines the pros and cons.

'Will the Hyundai Venue be the next urban SUV to take the Indian market by storm? Possibly.'The only chink in the armour -- a minor one though -- is that the Venue, while spruced up for its weight class, doesn't look breathtakingly different from the other players in this crowded category,' says Pavan Lall.

Runaway social media fave TikTok -- that has nearly one-fifth of India's eyeballs captive with its daft videos of robot dancing and bridegrooms playing PUBG post their weddings -- is now adding special value to its offering, discovers T E Narasimhan.

The only reason why the Marazzo interests you is because your budget doesn't afford you the better MPV, the Toyota Innova and that's where Mahindra has played the masterstroke, the price, it fits right between the Ertiga and Innova and if you want an MPV in this price bracket, the Marazzo is just unbeatable.

The Glanza is clearly a rebadged Maruti Suzuki Baleno, however, Toyota has given it a longer warranty and a lower starting price to make it more attractive.Are there other compelling reasons to consider it over Baleno?

There's hardly anything that can go wrong with this vehicle since it offers everything that a buyer in this segment would ever want.

There has thus been a rise in the demand for animal products like camel's milk (for the lactose intolerant) to plant-based products like soy milk and almond milk for vegans. And as more consumers queue up for 'non-dairy' dairy products, brands are also milking the trend, says Vinay Umaji.

While the traditional masala portfolio continues to hold its sway, the brand is up against stiff competition from food delivery apps and the thriving community of restaurants that they support for its ready-to-cook and ready-to-eat fare.

Apple says the A13 Bionic was the most power-efficient chip it's ever made -- it needs 40 per cent less power than the previous chip in the Apple Bionic series to perform the same tasks as the previous phones, says Devangshu Datta.

Spend a weekend with the BMW 330i M Sport and it becomes apparent that plenty of fresh elements have been injected into the new 3 Series, says Pavan Lall.

The Body Shop has a compelling ethical message behind the branding of its products, and its new piece of communication in India -- the first ever television commercial shot in any country -- takes that strategy forward, reports T E Narasimhan.

Powered by solar panels and equipped with the latest technologies, the system remained up even when strong winds crippled mobile services and felled electric poles, writes Jayajit Dash.

In the museum, RBI's history is shown in panels that illuminate while moving on a rotating table, and begins with the commencement of RBI in 1934 and ends with Prime Minister Narendra Modi's famous speech on November 8, 2016 announcing demonetisation of Rs 500 and Rs 2,000 notes.

One way would be to encourage farmers to come out of the long-standing paddy-wheat cycle. But for that to happen, farmers want income assurances akin to what they get for paddy and wheat, writes Sanjeeb Mukherjee.

Last year, Sitharaman had ditched the long-standing tradition of carrying budget documents in a leather briefcase and went swadeshi with a 'bahi-khata'.

Offering buyers a car that meets their aspirations & lifestyle needs, the Creta became a style icon.The Creta, which was officially launched on Monday, is a global model, created with an investment of more than Rs 1,000 crore.

The main USP of the Volkswagen Ameo lies under the hood and that's the 1.5-litre diesel engine, which comes with a 7-speed DSG.The Volkswagen Ameo, however, is likely to be discontinued soon because it won't be upgraded to meet the new BS6 norms and the sales volumes also don't justify keeping the car on the assembly line, which is why Volkswagen updated the Polo and Vento recently but gave the Ameo a miss.

The German luxury automaker has already seen its online traffic increase 10-fold this year.Though that has not always translated into sales, Mercedes-Benz says it is continuing to build on what it calls its "touch-free" experience to stay plugged into its consumer base.Under the used car business, more than 150 cars were sold online in January and February.

This edition of Wainberg's Society Meetings Including Rules of Order is an updated version of the very popular first edition that was published in 1992. Easy reading and authoritative discussion of many of the issues that would arise at, before, or during, the holding of meetings of directors or members of societies make this book an indispensable reference guide for members of various charities and other non-share capital corporations.

Editors

Hartley R. Nathan, Q.C.
J. Glyde Hone, LL.B., LL.M.

Publication Year: 2001

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Butterfly reorganizations are among the most complex subjects in Canadian tax. Be fully versed with the most comprehensive resource available. Now available online, use your subscription to:

• Search research content instantly
• Access your applicable CCH subscriptions; all integrated
• Save research to your electronic client files
• Enjoy access virtually anywhere

This third edition of Understanding Section 55 and Butterfly Reorganizations is an essential reference for tax and legal professionals specializing in mergers and acquisitions. This extensively revised edition is the definitive source for in-depth analysis and authoritative information, including:

• Various technical amendments released over the years that have altered the tax rules governing butterfly reorganizations.  
• Department of Finance comfort letters indicating Finance’s intention to propose additional changes to various aspects of section 55.
• Tax court decisions that have prompted the Canada Revenue Agency to change its interpretation of how section 55 applies in certain circumstances (e.g., in the calculation of safe income) and the meaning of certain terms in the tax law (e.g., "series of transactions", "in contemplation of").
• Current reorganization techniques, practical examples and case studies of butterfly reorganizations within Canada.

Understanding Section 55 and Butterfly Reorganizations, 3rd Edition provides a comprehensive analysis of section 55 in its entirety, including the calculation of safe income. Topics covered include:

• Subsection 55(2): The Basics
• Paragraph 55(3)(A) Exemption
• What Is a Butterfly?
• The Pro Rata Distribution Requirement
• The Butterfly Exemption Denial Rules
• Exceptions to the Butterfly Exemption Denial Rules and Various Interpretive Rules
• Related Issues

Rick McLean, CA, is a partner in the Mergers & Acquisitions Tax Services Group at KPMG LLP and leader of KPMG’s Corporate Reorganizations Tax practice in Toronto.  Rick specializes in and has extensive experience in structuring Canadian and international mergers, acquisitions, divestitures and corporate reorganizations, including public company spin-off transactions. Rick advises both public and private companies on M&A and corporate reorganization tax issues. The book includes contributions from KPMG Tax professionals across Canada who specialize in providing tax advice on complex corporate reorganization and M&A transactions.

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Published: December 2011

The Executor's Handbook, 4th Edition is a comprehensive and practical resource designed to assist the administrator or executor of an estate in the administration process. Regardless of the province or territory you reside in, it provides you with the appropriate information and resources you will need to administer either a simple or complex estate.

This latest edition updates the existing content, and will also expand the commentary and legislative references to include valuable new estate administration information.

Specific attention has been given to the law as it applies in the province in Quebec, and the commentary has been expanded to reflect the difference in Quebec compared to the other provinces and territories.

Topics covered:

• Considerations regarding digital assets and online activity of deceased 
• Treatment of new registered plans (tax-free savings accounts and registered disability savings plans) at death
• Updated information on finding suspected or lost life insurance policies
• Updated information regarding income tax filings and considerations
• Updated probate tax information

About the Author
Leanne D. Kaufman is Vice-President of the Professional Practice Group at RBC Wealth Management, Estate and Trust Services. She oversees a team that provides ongoing legal, tax and technical guidance, advice and training to a national group of trust professionals, and senior management. Ms. Kaufman also has experience as an associate lawyer practicing commercial litigation.

Contributors
Anne Chaurette
K. Thomas Grozinger
Shamim Panchbhay

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Valuable insights and tips for strategic tax planning

With authoritative advice from some of the leading experts in the industry, this focused resource gives you quick answers to questions that commonly arise when developing tax strategies for owner-managers of privately held corporations and small businesses.

It discusses tax issues for various stages of the small business lifecycle and provides valuable insights and tips for delivering the best solutions to your clients. Designed as an all-in-one small business resource, it also includes information relating to federal income tax, GST/HST and provincial tax.

Topics covered include:

• Incorporation and basic corporate tax planning
• Distributions to owner-managers (salaries and bonuses)
• Income splitting through an incorporated business
• Small business deduction for qualifying businesses
• Retirement compensation arrangements (stock options)
• Employee equity participation
• Business deductions and tax incentives
• Capital cost allowance (depreciation)
• Purchase and sale of a business
• Capital gains exemption
• GST/HST
• Provincial commodity tax

• Small Business Times newsletter
• 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.
• CRA documents on income tax and GST/HST
• Activity logs help you keep track of time spent on research
• 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 Tax Planning for Small Business Guide also find these publications instrumental to their practice:

• Canadian Estate Planning Guide
• Canadian Wealth Management Guide

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An accurate and well written guide to estate planning, estate freeze, income splitting and post mortem tax planning.

The successful transfer of a family business from one generation to the next is notoriously difficult. In Tax and Family Business Succession Planning, authors David Louis, Samantha Prasad and new co-author Michael Goldberg, of Minden Gross LLP, provide an in-depth discussion of the myriad aspects of planning a successful transfer of a family business from one generation to the next.

Expert guidance on such complex income tax matters as:

• Implementing, adjusting and – if necessary – undoing an estate freeze
• Reversionary trust rules
• Crystallization of capital gains
• Life insurance
• Stop-loss rules
• Small business deduction
• Attribution rules
• Spin-outs
• Post-mortem issues

Non-tax matters integral to the succession planning process also considered include:

• Trustees’ powers and duties
• Shareholders’ agreements
• Buy-sell agreements
• Family law
• Creditor proofing
• RRSP, RRIF and life insurance designations

Updated and expanded:

The third edition of Tax and Family Business Succession Planning has been updated and expanded to reflect budgetary pronouncements, legislative changes and new case law, including:

• Control premium issues
• Valuation of discretionary trust
• Planning for 21st anniversary of a trust 
• Shareholder agreements relating to buy outs on death
• Association rules and trusts/choice of executor
• New developments in distributions to non-residents
• Estates and acquisition of control rules
• Structures to multiply the capital gains exemption
• Discussion of recent technical interpretations (including APFF and STEP Round Tables) and case law developments

Abbreviated Table of Contents

• Chapter 1 – Introduction to Tax and Family Business Succession
• Chapter 2 – Estate Freezes
• Chapter 3 – Trusts
• Chapter 4 – Capital Gains Exemption & Crystallizat

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  Full Article
  
  

Do you need timely, accurate answers to today's tough regulatory questions? You'll find the answers in this completely revised and updated edition of Regulation of Securities: SEC Answer Book. Featuring a practical question and answer format similar to that embraced by the SEC, it answers virtually any question that could arise in day-to-day corporate compliance, and provides convenient access to relevant rules, procedures, case law, and forms. It gives you straightforward answers to relevant, real-world securities law questions.

An extensive array of time-saving tables simplifies your work. Other research tools for streamlining your research include Securities Act registration forms, Exchange Act forms and schedules, and key SEC releases by topic.

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Quebec Tax Reporter newsletter is designed to keep you up-to-date on legislative changes and other tax developments in Quebec. 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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The Ontario Accident Benefit Case Summaries Newsletter summarizes Ontario accident benefit cases from the Financial Services Commission of Ontario, private arbitration, and the courts.

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Ontario Accident Benefit Case Summaries gives you concise summaries of every relevant decision from the Financial Services Commission of Ontario, private arbitration, and the courts. It includes extensive Finding Lists and a detailed Topical Index so you can locate information quickly. You can also access archived case summaries dating back to 1991 in the Online version of this product.

Information is divided under the following headings:

• Appeals
• Case Summaries
• Legislation
• Expanded Topical Index
• Case Tables

Included with your subscription is a bi-monthly newsletter, Ontario Accident Benefit Case Summaries. 

About the Author
Eric Grossman, BA, LLB, is a founding partner of the Toronto law firm Zarek Taylor Grossman Hanrahan LLP, where he represents insurers in casualty and property disputes. Eric is a founding partner of this firm, which opened in October 1997. Eric was recognized as a Certified Specialist in Civil Litigation by the Law Society of Upper Canada in December of 1999 and has been recognized by Lexpert in the Canadian Legal Lexpert Directory as a repeatedly recommended expert in personal injury law.

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Offerings of Asset-Backed Securities is an accessible, easy-to-use guide to the new SEC rules and the key issues associated with structuring and executing securitization transactions. It is the only detailed guide on regulation AB and the new securities offering reform rules.

Features include:

• A step-by-step approach to spotting issues and solving problems
• Practical, transaction-oriented advice from the perspective of experienced practitioners
• Insights into specific issues that frequently arise in transactions
• Solutions to common problems

Includes issue spotting checklists and other practice aids to ensure that this resource serves as a reliable, quick reference.

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Manitoba & Saskatchewan Tax Reporter newsletter is designed to keep you up-to-date on legislative changes and other tax developments in Manitoba and Saskatchewan. 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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