b

Draft Legislation and Explanatory Notes Re Income Tax and Sales Tax--2014 Budget and other Measures

On August 29, 2014, the Department of Finance released draft legislative proposals that would implement tax measures from Economic Action Plan 2014. This Special Report contains the full text of the draft legislation proposals and the Department of Finance explanatory notes.

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




b

Disastrous Decisions: The Human and Organisational Causes of the Gulf of Mexico Blowout

Published: May 2012


Disastrous Decisions: The Human and Organisational Causes of the Gulf of Mexico Blowout is an essential reference for all work, health and safety professionals, directors, officers, managers, safety regulators and engineers.

Written by noted expert Professor Andrew Hopkins, this book takes the reader into the realm of human and organisational factors that contributed to the Deepwater Horizon disaster in 2010. This event resulted in the loss of 11 lives in the explosions and fire, the sinking of the rig and untold damage to the environment and to the livelihood of Gulf residents.

It is important to know what people did, but even more important to know why they did it, so this book attempts to “get inside the heads” of decision-makers and understand how they themselves understood the situations they were in. It also seeks to discover what it was in their organisational environment that encouraged them to think and act as they did.

Hopkins provides a sophisticated analysis of the accident that first identifies a series of critical defences that failed and then goes on to explain why they failed.

 

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




b

Disability Insurance and Other Living Benefits, 3rd Edition

The 1990’s witnessed the end of job creation in the sectors that historically purchased disability insurance. A new era has begun: roughly 1 million contract workers have emerged. They are found in almost all industries and occupations. As diverse as the general public – there is an equal number of men and women, many highly educated, others not, with wide-ranging earnings levels and all in need of disability and other healthcare benefits.

Insurers have responded by unbundling disability insurance and expanding their offerings to include critical illness, health, drug, dental, travel, and other classless, non- income based products.

The author, Jacqueline Figas, looks at disability insurance and other living benefits in the context of the realities faced in today’s challenging work and lifestyle environment.

Included in this edition:

  • Health benefits planning for pre and post-retirement years
  • Traditional products and coverage for specialized markets
  • Insuring “temps” and “independent contractors”
  • Critical illness insurance
  • Private health and dental insurance
  • Checklists, charts and other planning tools

Jacqueline is a benefits consultant through her company, Health Assured Financial Group, and has over 30 years of experience in health benefits. She is a noted speaker and author on seniors’ issues and benefits planning for an aging clientele.

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 of 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 CCH Canadian Limited include “The Aging Client and Long-Term Care Issues” and “Disability Insurance and Other Living Benefits”.

Available March 1st, 2009 – Pre-order your copy today!

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




b

Delaware Law of Corporations and Business Organizations, Third Edition

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

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

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

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

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


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b

Corporate Taxprep Seminar Guidebook

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

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

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

More specifically this guide covers:

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

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

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




b

Corporate Controller's Handbook of Financial Management (2014-2015) W/CD-ROM (U.S.)

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

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

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

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

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

Related Products

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

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




b

Corporate Controller's Handbook of Financial Management (2013-2014)

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

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

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

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

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




b

Corporate Controller's Handbook of Financial Management (2012-2013) (U.S.)

Available: June 2012

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

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

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

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

Related books:

 

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




b

Corporate Brief

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

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

Topics covered include:

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

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




b

Controller’s Handbook, 2nd Edition

Controller's Handbook focuses on practical ways to meet the many challenges faced by controllers and financial managers in small and medium-sized companies and provides guidance to ensure sound financial controllership. It uses the Plan, Do, Check and Act (PDCA) management model to effectively deploy organizational resources to achieve planned outcomes. Also provided are checklists to help controllers focus on implementing key tools.

Topics covered:

  • Planning management
  • Core accounting process management
  • Reporting and information management
  • People and relationship management
  • Special situations

Updates include:

  • Expanded material on ethics, corporate governance, and internal controls
  • Improved and additional checklists, useful forms, insightful tips, and situation summaries
  • Updated appendices on further reading and references

Table of Contents (subject to modification)

  • Introduction
  • Planning: developing plans and strategies
  • Execution: developing and managing effective processes
  • Relationship management: building the networks for success
  • Checking: building a performance-measurement system
  • Using fact-based decision making to take action
  • Special situations
  • References
  • Appendices and templates

About the Author
Nick Shepherd, FCMC, CGA, FCCA, has more than 40 years of business experience. Since 1989, he has run his own management consulting and professional development company, EduVision Inc., which provides management consulting and development services to public and private sector organizations.

A fellow of the Institute of Certified Management Consultants of Ontario (Honour Roll), and past president of the Institute, Nick is past chair of the National Certification Committee for all Institutes of Management Consulting across Canada and is also past chair of the Professional Standards Committee of the International Council of Management Consulting Institutes. He has been a Certified General Accountant for over 25 years, and is a fellow of the Chartered Association of Certified Accountants (UK), a senior member of the American Society for Quality, and past chair of the Quality Costs Committee of the Management Quality Division. He is also a member of Mensa Canada.

Nick is a well-known professional development facilitator, and teaches both the three-day Essentials of Controllership program and the two-day Decision Making and Costing for Controllers advanced program. He also presents many professional development workshops across Canada annually. In 2006, he received the President's Award for Education from the Certified General Accountants Association of British Columbia.

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




b

Confidentiality in International Commercial Arbitration

Published: June 2011


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

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

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

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

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


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




b

Comtax Basic

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

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




b

Comtax Basic

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

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




b

CCH's Guidebooks to State Taxes 2015

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

6" x 9"

State Item Availability ISBN Pages
California  8450 Dec-14 9780808038450 784
Connecticut 8474 Nov-14 9780808038474 324
Florida  8498 Full Article

b

Cantax Productivity Seminar Guidebook

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

We are offering this comprehensive 340 page Seminar Guide to all Cantax customers until December 31, 2014. Quantities are limited so order today!

More specifically this guide covers:

  • Cantax T1
    • Interview/Billing
    • Client Invoice
    • Options Preference Settings
    • T183 – What’s New
    • New! - Cantax Connect
    • Preparing Coupled Returns
    • Dependants and Family Returns
    • Reviewing the Return
    • Quick Entry Forms
    • Tax Summaries
    • Cantax T1 Forms, CRA Schedules and Features for 2014
    • Spotlight on - T2125
    • T1135
    • Provincial Form Changes
  • 2014 Federal Tax Changes
    • Spotlight on – Claiming Auto Expenses, T2200
    • Provincial Tax Changes
    • Spotlight on – Non Refundable Credits in Various Scenarios
    • Reports
    • Attaching Schedules
    • Columnar Worksheets
    • Breakdown Feature
    • Local and Global Annotations
    • Printing and Printing Defaults
    • Options Form Selection
    • Printing a Return
    • EFILE
  • Cantax T2 & T2 Plus
    • T2 Program New and Revised Forms
    • T2 Tax and Form Changes Federal 2014
    • T2 Provincial Tax and Form Changes 2014
    • T2 Print Settings
    • Corporate Internet Filing
    • Alberta Netfile
    • Payment methods
  • FormMaster
    • 2014 Tax and Form Changes
    • Preparing Returns
    • Form Manager
    • Print Formats
    • Electronic Filing or Information Returns
    • FormMaster Features
    • Spotlight on – Amending T Slips
    • Cantax T1 Hotkeys Combinations
    • Cantax T2 Hotkeys Combinations

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

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




b

Canadian Securities Regulatory Requirements Applicable to Non-Resident Broker-Dealers, Advisers and Investment Fund Managers

Published: November 2012


Canadian Securities Regulatory Requirements Applicable to Non-Resident Broker-Dealers, Advisers and Investment Fund Managers provides foreign securities and investment firms with essential information they need about Canadian securities regulatory licensing requirements.

Written with Canada’s top securities law experts at McCarthy Tétrault LLP, this resource serves as a comprehensive guide to foreign securities and investment firms seeking Canadian clients. In short, anyone who has clients conducting securities business in Canada will require this resource. Foreign investment managers will also require this information to act as an investment fund manager in Canada.

The book covers topics that should be addressed by non-residents before trading securities or providing investment advice to any person or company within Canada.

What's included:

  • Dealer registration
  • Adviser registration
  • Investment fund manager registration
  • Prospectus requirements

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




b

Business Tax Answer Book (2015) (U.S.)

Dorinda D. DeScherer, J.D.

An accessible, practical, plain-language and comprehensive reference source for tax information for accountants, attorneys, business owners, and other business advisors.

In addition to the more than 800 answers to the key questions regarding business income and payroll tax liabilities, this book provides time-saving tools to help the businesses implement the tax strategies and compliance guidelines discussed in the book. These include numerous practice pointers, real-world examples and a comprehensive tax calendar.

TABLE OF CONTENTS:

  • Sole Proprietorships and Home-Based Businesses
  • Partnerships and Limited Liability Companies
  • C Corporations
  • S Corporations
  • Tax Accounting
  • Business Income and Deductions
  • Depreciation
  • Travel and Entertainment Expenses
  • Employee Health and Accident Benefits
  • Employee Fringe Benefits
  • Retirement Plans
  • Owner-Corporation Transactions
  • Sales and Other Dispositions of Business Assets
  • Payroll Taxes
  • Troubleshooting

7" x 10"    760 pages

Related Products

1040 Express Answers (2014)
Business Tax Answer Book (2015) (U.S.)
Form 990 Compliance Guide, 2014

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




b

Business Tax Answer Book (2014) (US)

  Authors: Terence M. Myers, J.D.,  Dorinda D. DeScherer, J.D.

In addition to the more than 800 answers to the key questions regarding business income and payroll tax liabilities, the Business Tax Answer Book provides time-saving tools to help the businesses implement the tax strategies and compliance guidelines discussed in the book. These include numerous practice pointers, real-world examples and a comprehensive tax calendar.

  • Sole Proprietorships and Home-Based Businesses
  • Partnerships and Limited Liability Companies
  • C Corporations
  • S Corporations
  • Tax Accounting
  • Business Income and Deductions
  • Depreciation
  • Travel and Entertainment Expenses
  • Employee Health and Accident Benefits
  • Employee Fringe Benefits
  • Retirement Plans
  • Owner-Corporation Transactions
  • Sales and Other Dispositions of Business Assets
  • Payroll Taxes
  • Troubleshooting

760 pages


Related Products

U.S. Master Tax Guide (2014)

1040 Express Answers (2014)

Business Express Answers (2014 Edition) (US)

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




b

Business Succession Planning Answer Book – 2015 (U.S.)

Author: Ann Burns

Explores the issues that arise when the current owners of a family business wish to retire or otherwise transfer ownership of the business. These issues include ensuring that the owners have enough money to retire on, providing for what will happen to the business – whether there will there be a transfer of ownership or whether the business will dissolve, providing for who will take over the management of the business and how ownership will be transferred. Discussing and resolving these issues within the family can also be complicated and contentious, depending on the family dynamics. Essentially, business succession can be broken down into three main categories:  management, ownership and taxes. This publication discusses the distinction between management and ownership, exploring the possibility of transferring the responsibility for managing the business to one child while transferring equal shares of business ownership to all children. Business succession planning also looks at the minimization of taxes upon death. This may involve asset transfer tax strategies, for example freezing the value of the business while transferring the ownership. This publication explains how to accomplish these goals.

Chapter 1         Introduction to Business Succession Planning
Chapter 2         The Advisor's Role in Business Succession Planning
Chapter 3         Non-Tax Aspects of Family Business Succession
Chapter 4         Common Goals of Business Owners
Chapter 5         Key Features of Buy-Sell Agreements for the Business Owner
Chapter 6         Key Features of an Estate Plan for the Business Owner
Chapter 7         Redemptions, Recapitalizations, and Restructuring
Chapter 8         Transfers to Outsiders: Selling the Business
Chapter 9         Transfers to Insiders: Employees, Management, Other Shareholders
Chapter 10       Transfers to Family
Chapter 11       Charitable Strategies and Business Succession Planning
Chapter 12       Valuation in Business Succession Planning

9780808039129   7" x 10"      300 pages


Related Products


Estate & Gift Tax Handbook (2014) (U.S.)

Estate & Retirement Planning Answer Book, 2015 Edition (U.S.)
Family Foundation Handbook (2014) (US)
If you would like more details about this product, or would like to order a copy online, please click here.




b

Business Succession Planning Answer Book – 2014 (US)

Explores the issues that arise when the current owners of a family business wish to retire or otherwise transfer ownership of the business. These issues include ensuring that the owners have enough money to retire on, providing for what will happen to the business – whether there will there be a transfer of ownership or whether the business will dissolve, providing for who will take over the management of the business and how ownership will be transferred. Discussing and resolving these issues within the family can also be complicated and contentious, depending on the family dynamics. Essentially, business succession can be broken down into three main categories:  management, ownership and taxes. This publication discusses the distinction between management and ownership, exploring the possibility of transferring the responsibility for managing the business to one child while transferring equal shares of business ownership to all children. Business succession planning also looks at the minimization of taxes upon death. This may involve asset transfer tax strategies, for example freezing the value of the business while transferring the ownership.

Chapter 1     Introduction to Business Succession Planning
Chapter 2     The Advisor's Role in Business Succession Planning
Chapter 3     Non-Tax Aspects of Family Business Succession
Chapter 4     Common Goals of Business Owners
Chapter 5     Key Features of Buy-Sell Agreements for the Business     Owner
Chapter 6     Key Features of an Estate Plan for the Business Owner
Chapter 7     Redemptions, Recapitalizations, and Restructuring
Chapter 8     Transfers to Outsiders: Selling the Business
Chapter 9     Transfers to Insiders: Employees, Management, Other     Shareholders
Chapter 10     Transfers to Family
Chapter 11     Charitable Strategies and Business Succession Planning
Chapter 12     Valuation in Business Succession Planning

300 pages

Related Products

U.S. Master Estate and Gift Tax Guide (2014)

Family Foundation Handbook (2014) (US)

Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US)

Practical Guide to Estate Planning, 2014 Edition (with CD) (US)

Estate & Gift Tax Handbook (2013)

Full Article


b

Business Method Patents, Second Edition

In a landmark decision, the Federal Circuit Court of Appeals in Signature Financial v. State Street Bank held that business methods may be patented. Recently, the US Supreme Court in Bilski v. Kappos left the door open for the availability of patents for business methods. These holdings, together with the explosive growth of electronic commerce and technology, make the business method patent an important growth area of intellectual property.

Now in a revised Looseleaf format, this completely updated second edition is your guide to the unique opportunities and risks in this emerging area of intellectual property law.

Business Method Patents, Second Edition is your authoritative source for expert guidance on:

  • The landmark Supreme Court decision in Bilski v. Kappos
  • USPTO view on business method patents, including an overview of BPAI rulings
  • Mechanics of the patent application
  • Prior art searches
  • Drafting claims for business method or model and e-commerce inventions
  • Drafting the complete specification
  • Drawings required for business method patents
  • Building a strategic patent portfolio
  • Litigating business method patents
  • International protection for business methods

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




b

Business Method Patents

In a landmark decision, the Federal Circuit Court of Appeals in Signature Financial v State Street Bank 1998 held that business methods may be patented. This holding together with the explosive growth of the internet has turned the business method patent into the "hot" new growth area of intellectual property. Business Method Patents is your guide to the unique opportunities and risks in this emerging area of IP law.

This is the authoritative source for court-tested guidance on mechanics of the patent application; prior art researching; drafting claims; drafting the complete specification; drawings required for business method patents; illustrating the business system through drawings; building a patent portfolio for attracting capital; and enforcing and licensing business method patents.

Table of contents:
Chapter 1
Business Method Patents - The Controversy
Chapter 2 State Street Bank v Signature Financial - Judge Rich's Legacy
Chapter 3 A Philosophy for Business Model Patents
Chapter 4 The Origins of Commerce
Chapter 5 The Nature of Commerce Today - Electronic Commerce
Chapter 6 Judicial Decisions - Before State Street Bank
Chapter 7 E-Commerce Technology
Chapter 8 Pure Business Model Patents
Chapter 9 Prior Art
Chapter 10 Claiming Business Model and E-Commerce Inventions
Chapter 11 Drawings for E-Commerce and Business Model Patents
Chapter 12 The Patent Specification
Chapter 13 Exploiting the Business Model and E-Commerce Patent Portfolio
Appendix A UNCITRAL Model Law on Electronic Commerce 1996
Appendix B Proposed Bill - Business Method Patent Improvement Act of 2000

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




b

Business Franchise Guide

Since the early days of franchise law over 20 years ago, the Business Franchise Guide has been the only single source of federal and state franchise and distribution laws, regulations, uniform disclosure formats and full-text case reporting.

It contains hundreds of pages of FTC and UFOC guidelines that aid franchisers in developing a uniform format for use under various state laws that require disclosure and registration prior to the sale of franchises. Our experienced editorial staff at CCH has included more than 900 pages of explanations analyzing nearly 150 franchise law topics, with annotations dating back to 1980.

Features:

  • Obtain FTC and UFOC guidelines necessary for creating disclosure/ registration documents
  • Gain access to over nearly 5,000 court and administrative decisions that litigators can use in their cases
  • Guide yourself with the help of more than 900 pages of CCH explanations and analysis that present franchise law in easy-to-understand terms
  • Unlock international franchise laws with the English translations of laws and regulations in 18 jurisdictions that keep franchisors with businesses outside the U.S. up-to-date and in compliance
  • Stay current with monthly updates along with a newsletter that highlights the latest franchise law changes and developments
  • Anticipate new legal requirements with a monthly list of pending state and federal legislation

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




b

Business Express Answers (2014 Edition) (US)

Formerly Business Quick Answers

Your business income tax "how to" reference. Thoughtfully and logically organized, this book covers C corporations, S corporations, partnerships, LLCs and tax-exempt organizations. It will be the first resource you reach for when you need quick answers to your compliance questions.

  • Detailed information on how to report income, deductions and other tax items
  • Coverage of the basic requirements for payroll tax compliance - filing requirements, forms to use, deposit requirements and more
  • Concise and accurate explanations of key business tax law points, with special chapters on:
  • Depreciation and amortization
  • Employee benefit plans
  • Tax credits and business deductions
  • Tax accounting
  • Partnerships and corporate acquisitions, dispositions and liquidations
Charts and tables of tax information, including:
  • IRS corporate tax rate schedules
  • Entity filing information
  • Principal activity codes
  • Depreciation tables
  • Lease inclusion tables
  • Asset class lives
  • Special coverage of tax law changes that occurred in the past year
  • Worksheets designed to help you calculate specific tax items and then organize the information for input on a return

410 pages

Related Products

1040 Express Answers (2014)
Business Tax Answer Book (2015) (U.S.)
Form 990 Compliance Guide, 2014

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b

Business Basics for Law Students: Essential Concepts and Applications, Fourth Edition

Published: April 2006


To supply the background law students need to succeed in business-related courses - such as accounting, economics, real estate, tax, business organizations, and finance - try the text known for its effectiveness, edition after edition. Business Basics for Law Students, Fourth Edition explains the mechanics, concepts, and legal context of business topics in exceptionally clear and accessible language.

The book demystifies business principles through:

  • The combined skills of distinguished authors who draw on their teaching and writing experience to build student confidence
  • Straightforward explanations of daunting topics (accounting, financial statements, taxes, mortgages, etc.) tailored to students without a business background
  • Generous use of examples to convey ideas and applications
  • A helpful list of new terms in the appendix, conveniently keyed to the pages where they are used and explained
  • Frequent use of visual aids, such as tax forms, financial quotes as they appear in the newspaper, tables, and graphs
  • An accessible design featuring lists of topics keyed to headings at the beginning of each chapter, key terms and concepts bolded for easy identification, and frequent use of lists to clearly enumerate points and examples

Thoroughly updated to respond to recent developments, the fourth edition features:

  • New material on recent scandals and reforms in the chapters on accounting, forms of organization, trading, and mutual funds
  • The latest information on executive compensation
  • Extensive revisions to the chapters on tax and retirement planning, in light of recent and proposed reforms, especially in connection with Social Security
  • An expanded chapter on insurance that now includes health insurance, auto insurance, and more
  • New material on spinoffs and other divisive reorganization in the chapter on mergers, as well as discussion of taxable and tax-free transactions
  • New coverage of securities regulation, antitrust, intellectual property law, and international business transactions integrated throughout the text

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




b

Broker-Dealer Law and Regulation, Fourth Edition

Whether you represent brokerage firms and their employees or shareholders and investors, your clients depend on your informed counsel to help them thrive in today’s securities markets. With Broker-Dealer Law and Regulation, the authoritative analysis and practical guidance you need to advise clients on their rights, duties and liabilities under today’s complex securities regulations is at your fingertips. Written by two of America’s leading securities authorities, this publication gives you reliable guidance on the latest federal and state law governing private litigation and arbitration between broker-dealers and their customers, as well as regulation by the SEC and the SROs.

The Fourth Edition has been completely revised to cover all of the important regulatory changes and developments in case law affecting broker-dealers and includes new chapters covering the structure of the securities markets, the regulation of broker-dealers in public offerings and SEC and SRO enforcement, as well as expanded analysis of the technological advances in securities trading and information dissemination.

Table of Contents:

  • Introduction
    • Chapter 1: The Economics and Structure of the Securities Industry
    • Chapter 2: Broker-Dealers Within Financial Conglomerates
    • Chapter 3: The Securities Markets
    • Chapter 4: An Overview of the Regulatory System
  • Regulation and Compliance
    • Chapter 5: Broker Registration and Exemptions
    • Chapter 6: Broker and Associated Person Registration Process
    • Chapter 7: Broker Recordkeeping and Reporting
    • Chapter 8: Privacy and Anti-Money Laundering
    • Chapter 9: The Duty to Supervise
    • Chapter 10: Compensation in the Securities Industry
    • Chapter 11: Electronic Trading and the Securities Industry
    • Chapter 12: Financial Regulation of Broker-Dealers
    • Chapter 13: Broker-Dealers in Public Offerings
    • Chapter 14: SEC and SRO Enforcement and Disciplinary Proceedings
    • Chapter 15: Penny Stock Regulation
  • Private Rights of Actions
    • Chapter 16: Liability of Broker-Dealers Under Common Law
    • Chapter 17: Fraud Generally
    • Chapter 18: Churning
    • Chapter 19: The Suitability Doctrine
    • Chapter 20: Unauthorized Trading
    • Chapter 21: Market Manipulation
    • Chapter 22: Conflicts of Interest and the Securities Industry
    • Chapter 23: Damages in Actions Against Broker-Dealers
    • Chapter 24: Defenses in Actions Against Broker-Dealers
    • Chapter 25: Vicarious Liability

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




b

British Columbia Corporations Law Guide

The British Columbia Corporations Law Guide provides you and your firm with comprehensive and up-to-date coverage of British Columbia company law and includes all relevant Acts and Regulations, decisions, rulings, and releases affecting the formation of companies and societies and their legal operation under British Columbia law.

To further assist you in maintaining compliance, the Guide includes relevant commentary, a Table of Concordance and numerous precedents pertaining to each topical area within the Guide, all of which have been updated to incorporate recent legislative changes. The Guide also includes the full text of recent court decisions.

Topics covered include:

  • Incorporation and Organization
  • Company Alterations
  • Directors and Officers
  • Corporate Finance
  • Shareholders' Meetings and Agreements
  • Records and Returns
  • Audits and Financial Statements
  • Liquidation, Dissolution and Restoration
  • Shareholders' Remedies
  • Extra-Provincial Corporations
  • Societies

Included with your subscription is Corporate Brief, a monthly newsletter containing feature articles, digests of recent cases, and updates to legislation.

Subscribe to the online version and access Corporate Law News Tracker. With the News Tracker, you get notices of all updates via e-mail. Your updates give you instant access to changes in corporate law that originate from a variety of primary and secondary 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.




b

Blumberg on Corporate Groups, Second Edition

The new five volume Blumberg on Corporate Groups, 2nd Edition provides a complete treatment of corporate groups and the legal interrelationships of their component parent, subsidiary and affiliated companies. It offers in-depth coverage of statutory and judicial law, federal and state, that affects parent and subsidiaries, franchisors and franchisees, licensors and licensees, health care institutions and medical staff as well as other corporate groups.

Traditional corporation law and "piercing the veil" no longer provide adequate guides to the law of parent and subsidiary corporations. In numerous areas, courts and legislatures are today allocating legal rights and liabilities according to modern enterprise principles. Blumberg's ground-breaking analysis of the law of corporate groups, with thousands of cases and detailed review of major regulatory areas provides the bench, the bar and the academy with a comprehensive review of the new legal principles at work.

Table of Contents:

  • Volume 1: Introduction to Corporate Groups
    • Part II: Common Law Veil Piercing Theory
    • Part III: Jurisdiction, Practice & Procedure
  • Volume 2
    • Part IV: Substantive Common Law (Contracts, Torts, Property, Conflicts of Law)
    • Part V: Bankcruptcy
  • Volume 3
    • Part VI: General Statutory Law
    • Part VII: Enterprise Statutes
  • Volume 4
    • Part VIII: World Trade and Enterprise Regulation
  • Volume 5
    • Part IX: Franchising and Other Relational Law (Successors, Licensors, Subcontractors)
  • Table of Cases
  • Table of Statutes
  • Index

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




b

BLUE BOOK 2013: Joint Committee on Taxation's General Explanation of Tax Legislation Enacted in the 112th Congress

 Authors: Lois Ruffner Plank, Donald Morris, Bryan R. Plank and Christie Plank Ciraulo

Provides a detailed explanation of the tax-related provisions contained in over 40 pieces of legislation enacted in the 112th Congress during 2011 and 2012.

The Blue Book provides the legislative history for each Act, a provision-by-provision description of the prior law and new law, the reasons for the law change if the provision was reported out of committee before enactment, and the effective date of each law change. Descriptions prepared by the Joint Committee on Taxation were included in the absence of other committee reports or when the Joint Committee issued a contemporaneous technical explanation of the bill. An Appendix shows the estimated budget effects of the tax legislation enacted in the 112th Congress for fiscal years 2010 – 2012.

The Blue Book's explanations serve as a useful guide in understanding the intent and meaning of the new tax laws and, along with committee and conference reports, is considered substantial authority for the tax treatment of an item for purposes of avoiding the Code Sec. 6662 accuracy-related penalty on substantial understatements of income tax (Reg. §1.6662-4(d)(3)(iii)).

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




b

Best Practices in Financial Planning for Accountants Archived Webinar 2012

This webinar series consists of a panel of highly successfully accounting professionals who have each approached the integration of financial planning into their practice in different ways. This second webinar will cover:

  • The role of the accountant in financial planning
  • What is permitted and what is prohibited
  • The importance of the engagement letter
  • The financial planning process from setting goals to presenting the plan
  • Best practices and lessons learned

Part One:
Why Financial Planning is Important to Accountants Archived Webinar 2012

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




b

Bennett on Bankruptcy, 17th Edition

Published: December 2014


Gain critical insights on the current status of the Canadian Bankruptcy and Insolvency Act in a book from legal expert, Frank Bennett.

Perfect for Corporate and Commercial Lawyers, Trustees, Accountants, Debtors, Lenders, Directors, Corporate Secretaries, or In-House Corporate Counsel, Bennett on Bankruptcy, 17th Edition explains leading cases from a practitioner’s point of view.

What's new:

  • Over 100 new cases
  • Commentary continues to be revised and expanded
  • Two new Ontario Template Receivership Orders as well as new practice directions
  • A new Ontario Template CCAA Order
  • Four new or revised Directives, including the Procedure Governing Trustee Professional Conduct Proceedings and the updated Surplus Income requirements
  • Seventeen new Notices
  • One Bankruptcy and Insolvency Act form has been revised
  • Reference to the Discussion Paper on the 2014 Statutory Review of the Bankruptcy and Insolvency Act and the Companies' Creditors Arrangement Act

About the Author
Frank Bennett, L.S.M., LL.M., is the past Chair of both the provincial and national Bankruptcy and Insolvency sections of the CBA, a council member and currently chair of the Foreign Conference Committee of the Ontario Bar Association, a former member of the Bankruptcy and Insolvency Advisory Committee to Industry Canada, a frequent lecturer, and author of several books and articles.


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




b

Bennett on Bankruptcy Precedents, 2nd Edition

Published: December 2008


Bennett on Bankruptcy Precedents, 2nd Edition is a collection of forms and precedents adapted from the prescribed forms under the Bankruptcy and Insolvency Act. These are designed to guide the bankruptcy practitioner through the complete bankruptcy process, from the initial retainer and court filings through to discharge and appeals.

What's included:

  • Precedents
  • Companies' Creditors Arrangements Act
  • Commentary
  • A DVD containing the forms and precedents in electronic format

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




b

Archived Webinar: Legal Project Management: Why, What and How

In our current economic environment lawyers, both in in-house and external counsel, need to apply stronger and more transparent legal project management practices.  To ensure legal matters are handled efficiently, and to meet the needs and expectations of the business, in-house counsel need to partner with the business, and with external counsel, to scope, plan, staff and monitor the work. This webinar will provide an introduction to the primary elements of legal project management and discuss the benefits LPM can produce for in-house counsel in working with the business, and when working with external counsel. However, implementing LPM often means changing the way we practice.  This is not easy. We will look at the issues and challenges in getting a team to engage in this new approach and provide strategies for success.  The panel will include both internal and external counsel and will discuss real implementation scenarios and issues.

Key Learning Objectives:

  • Understand the professional obligations to adopt legal project management practices;
  • Understand the benefits of legal project management working within an organization and for an in-house team working with external counsel;
  • Understand the basic components of legal project management;
  • Understand the different approaches to preparing budgets and estimates; and
  • Be aware of the issues and challenges in implementing LPM.

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




b

Archived Webinar: Conflicts of Interest: Professional Duties and Best Practices for In-House Counsel

A lawyer’s duty to avoid conflicts of interest is an important aspect of the duty of loyalty that lawyers owe to their clients. For Canadian in-house counsel, the duty to avoid conflicts of interest presents special challenges due to the nature of the relationship of in-house counsel to their employer. This webinar will enable in-house counsel to effectively navigate the conflict rules in the Canadian legal system, and provide participants with the knowledge to successfully implement best practices to avoid conflicts of interest.

This webinar will provide participants with an introduction to key cases including the recent Supreme Court of Canada case of Canadian Railway Co. v McKercher LLP, 2013 SCC 39, and provincial law society rules on conflicts of interest. It will also address when representation might attract a bright line rule, and when a contextual test will be applied; the circumstances in which a lawyer might be disqualified from representation of a client; and why a waiver might be insufficient. It will provide an opportunity to learn about the unique duties of in-house counsel in relation to conflicts of interest. Finally, it will provide discussion on some best practices for creating effective policies and procedures to avoid the creation of circumstances in which a conflict of interest would arise.

Key Learning Objectives:

  • Learn about the provincial Law Society rules on conflicts of interest in Canada;
  • Learn the key Canadian cases on conflict of interests, the rules that have emerged from the jurisprudence, and the policy concerns of the Canadian courts in relation to a lawyer’s duty to avoid conflicts;
  • Understand and reflect on your professional duties to your employer, and to your professional regulator, in circumstances in which a conflict of interest may arise; and
  • Learn about best practices and policies to avoid conflicts of interest.

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




b

Archived Webinar - They Bought the Farm - Tax Benefits on Farm Transfers

It's often a very difficult decision for your client to make, when they must decide whether to transfer holdings in their farm or farm property. But the complexity doesn't end there. While that decision is being made, the advisors must step in and help to ensure that the transactions are arranged in the most tax efficient and practical manner. For those approaching any potential farm restructurings or sales, this webinar will be essential.

This archive webinar covers a comprehensive look at the preferential tax treatment that transfers of qualifying farms or farm property can enjoy on passing to the next generation or on the sale to outside parties. This includes an overview of the capital gains exemption available for the sale of qualifying farm property shares and partnership interests, and rollovers to certain family members (both inter vivos and on death). While similarities do exist with among these transfers, there are traps and nuances that practitioners must be aware of to ensure their transactions qualify for beneficial tax treatment desired.

More specifically, for each of the above types of transfers, this archived webinar will explore:

  • What property qualifies for the treatment?
  • Who is entitled to the preferential tax benefit?
  • What does farming mean in these contexts?
    • What is the business of farming for tax purposes?
    • What is being "actively engaged on a regular and continuous basis"?
    • Who must farm the property?
    • When must farming activity take place?
    • How much of the property must be used in farming?
  • What are the common things farms may do to fall offside?
  • Putting it all together - a compare & contrast with examples
  • Bonus Issue (time permitting) - Craig vs. the Queen - restricted farm losses

Note: This webinar took place on October 1, 2013.

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




b

Archived Webinar - The Use of Trusts in Estate and Business Planning

Trusts have become extremely valuable tools when planning for the continuance of a person's estate, and are often used in business succession planning as well. For example, discretionary trusts are one of the most flexible tax planning tools available. However, there are many types of trusts, and each can be used to tailor specific planning needs.



Just as trusts are a valuable tool, there are also many tax and legal traps that one needs to be cognizant of when using them in client situations. For example, the very creation of the trust can be particularly troublesome if it is not set up with the correct attributes or if assets are not transferred to it correctly.

This 2 hour webinar will provide a practical and complete overview of the legal definitions and considerations of various trust types, as well as reviewing important tax considerations when planning with trusts. Examples of suggested tax planning structures and related tips will also be provided.



More specifically, topics covered will include:

  • What elements are required for a properly created trust
  • Tax issues to review when creating a trust and in particular the tax attribution rules
  • Review of types of trusts used in estate and business planning - including insurance trusts, spendthrift trusts, asset protection trusts, private foundation trusts and trusts created for probate and estate tax minimization and income splitting
  • Change of trustees - change of control from a tax perspective
  • What are the tax and other limitations of amending a trust once created
  • What ongoing obligations do trustees have to beneficiaries, including reporting and trust accounting

 




 

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b

Archived Webinar - The Ultimate Corporate Counsel Webinar

Webinar information current as of November 5, 2009

Barry Reiter and a panel of experts provide a closer look at the key legal developments influencing Canadian Corporate Counsel today.

Key Learning Objectives

  1. You will understand how recent developments in internet and privacy law have changed how businesses operate
  2. You will be aware of how the employee/employer relationship has changed as a result of recent developments in employment law
  3. You will be cognizant of the curent changing and challenging environment in which in-house counsel operate and how they must respond to a variety of external and internal challenges
  4. You will understand why changes to the Competition Act, the current scrutiny of executive compensation, privilege and access to information requests, and the move to IFRS require your attention.

Panel of experts

Barry Reiter - Chair, Technology, Media and Entertainment Group and Chair, Corporate Governance and Director Protection Group, Bennett Jones LLP
Robert Fabes - Assistant General Counsel, Legal Affairds, Canada Post
Anne Fitzgerald - Senior Vice President, General Counsel and Corporate Secretary, Cineplex Entertainment
Andrea Wood - Chielf Legal Officer, Globalive Wireless Management Group

Format

The following is required to access the archived webinar:

  • Flash Player installed in your computer
  • Internet Connection
  • Sound Card

The webinar consists of a recording only of the live event. There is no time limitation in usage, you can play, pause and stop the presentation at your convenience.

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




b

Archived Webinar - Reporting Foreign Property on the T1135

Interested in Reporting Foreign Property on the T1135, but missed the webinar that took place on May 5, 2014? Here is your chance to purchase the webinar recording.

The CRA has extended the filing deadline for the T1135 to July 31, 2014. If you will be preparing T1135 forms for T1 clients after tax season, have to prepare T1135 forms for corporations or just want to make sure that you filed your T1135s correctly, then view this webinar for an analysis of the revised T1135.

Maureen Vance, CPA, CA, a tax consultant with Wolters Kluwer CCH will explain the new reporting requirements on the T1135 and your reporting options, and will also review what constitutes Specified Foreign Property.

The webinar archive will include the following topics:

  • New T1135 requirements
  • Recap of the definition of Specified Foreign Property
  • The T3/T5 exclusion explained
  • The 2013 Transitional Reporting method
  • Choosing between the T3/T5 exclusion and the transitional reporting method
  • Filing the T1135
  • 2014 year ends
  • Penalties and extended reassessment
  • Q&A
    • Target Audience

    This archive webinar will be of interest to all professionals who prepare a T1135 for a taxpayer, whether the taxpayer is an individual, corporation, trust or partnership.

    This Webinar Includes: 

    • 30 days to review the webinar recording
    • PDF version of the presentation slides


     

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




    b

    Archived Webinar - Preparing & Conducting a Consultation with CCH Profit Driver

    This 3-hour recorded Webinar is entitled "Preparing and Conducting a Consultation with CCH Profit Driver." It is a high energy, informative session led by Mark Holton: an internationally renowned taxation and business management consultant and an expert in CCH Profit Driver implementation. Step by step you will learn how to become a trusted advisor to your clients, earning additional revenue by providing them with the consultation services they not only want, but need in today's economy.

    Here are just some of the topics that will be covered at this important event:

    • How to determine which clients are potential prospects for your consultation service
    • How to efficiently prepare a consultation using CCH Profit Driver
    • How to explain financial formulas using terms that are easy to understand
    • How to conduct the ideal consultation
    • What your next steps should be after the consultation has been completed
    • What your pricing strategy should be for these value-added services
    • And more!

      Here’s what people have to say about Mark Holton’s sessions:

      "Great presentation and good ideas to get going on client meetings."
      S. Payment

      "Great speaker. Informative and entertaining."
      I. Cannon

      "Excellent presentation. This will really help me get started with CCH Profit Driver."
      G. Andrews

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




      b

      Archived Webinar - Implementing Estate Freezes Part I

      One of the tax planning strategies often employed in estate planning involves the use of an estate freeze to transfer future growth in assets to the next generation. Estate freezes come in many forms, and each bears its own unique set of risks and complexities.

      Join the tax lawyers of Minden Gross LLP for a practical two-part discussion of estate freezes. This webinar will highlight some of the topics found in CCH's "Implementing Estate Freezes", authored by David Louis of Minden Gross. More particularly, the first part of this webinar series will review the "why's" and "how-to's" of implementing estate freezes, and provide guidance on avoiding common traps associated with such types of succession plans. More specifically, topics covered in Part 1 will include:

      • What is an estate freeze?
      • When should a freeze be implemented?
      • Basic configuration
      • Share provisions
      • Section 85 vs section 86 freezes
      • Common pitfalls
      • The use of trusts
      • Tax traps associated with estate freezes

      Part 2 of this series will air during the winter semester. Details can be found at [link coming later].

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




      b

      Archived Webinar - GST/HST and Real Property Transactions

      By popular demand, we are now offering an archived version of the webinar GST/HST & Real Property Transactions that took place on November 20, 2014.
       
      Although many GST and HST concepts are well understood by taxpayers, many of the real property rules are less well known. The rules associated with real property are complicated, having led even tax practitioners astray, and the dollar values of these transactions are usually high. Accordingly, audit activity in the sector is also high and GST/HST errors have led to costly CRA reassessments.

      Although many GST and HST concepts are well understood by taxpayers, many of the real property rules are less well known. The rules associated with real property are complicated, having led even tax practitioners astray, and the dollar values of these transactions are usually high. Accordingly, audit activity in the sector is also high and GST/HST errors have led to costly CRA reassessments.

      This archived webinar will provide a practical understanding of the complex rules for real property transactions and the current issues faced by the industry in applying the GST/HST in the development, construction and sale of real property.

      Topics specifically covered include:

      • Current state of affairs
      • Bare trustees
      • Joint ventures
      • Partnerships
      • Sales of vacant land
      • Self-assessments
      • New housing rebates
      • Rental property rebates
      • Documentary requirements for input tax credits

      By purchasing this archive webinar, you will receive:

      • 30 days to review the webinar recording 

      • PDF version of the presentation slides

      Our Speaker: 

      Wayne Mandel, PwC LLP


      Wayne Mandel is an Indirect Tax Manager with PricewaterhouseCoopers LLP. He specializes in the Goods and Services Tax and the Harmonized Sales Tax and has concentrated his area of practice primarily in the real estate sector. Wayne has provided advice and interpretation on a wide range of issues and has also provided assistance to clients in preparing for government audits, support during the audit process and resolving assessment issues. Wayne has experience in the appeals process and making submissions under the government's taxpayer relief provisions. He has delivered numerous presentations to clients on changes and new developments in these taxes.

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




      b

      Archived Webinar - Death and Taxes - When Life's Two Certainties Collide

      By popular demand, we are now offering an archived version of the webinar Death and Taxes - When Life's Two Certainties Collide that took place on October 28, 2014.

      Many a joke has turned on the axiom about the certainty of death and taxes. However, when the first precipitates the second, the resulting complexities are anything but humorous. The planning opportunities and potential complications in planning for those who have a broad base of asset holdings often leave accountants feeling confused and frustrated. Fret no longer.  

      In this insightful but concise two-hour archived webinar, Shaun Doody will provide a practical overview of the tax issues and considerations that can arise upon the death of a taxpayer. This includes an overview of the deeming rules invoked on death, the tax treatment of various assets, and some planning opportunities and strategies available to deal with these issues.

      More specifically, topics covered will include: 

      • Overview of taxation on death in Canada
      • Income in year of death
      • Deemed realization of income at death
      • Deemed disposition of assets at death
      • Tax treatment of jointly held assets
      • Tax treatment of special assets
        • Principal residence
        • Small business corporations
        • Farming and fishing properties
        • Cottage and vacation properties
        • Partnership interests
        • Trust interests
        • Personal use property
      • Charitable donations
      • Special rules and elections
      • Insurance 
        • Corporate owned policies
        • Valuation issues
        • Capital dividend account
      • Foreign assets
      • Post-mortem tax planning
        • Capital losses of the estate
        • Step up strategy
        • Pipeline strategy
      • Taxation of estates
        • Testamentary trusts
        • Testamentary spousal trusts
        • 21-year rule
        • Distributions to non-residents
        • 2014 Budget changes to taxation of estates/testamentary trusts 
      • Estate planning
        • Objectives
        • Estate freeze
        • Inter vivos trusts
        • Charitable donations
        • Spousal rollovers
        • Income splitting
      • US tax issues

       This archived webinar includes:

      • 30 days to review the webinar recording
      • PDF version of the presentation slides

      Our Speaker: 
      Shaun Doody
      , Tax Lawyer, Fogler Rubinoff LLP

      Sha

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




      b

      Arbitration International

      Launched in 1985, Arbitration International provides quarterly coverage for national and international developments in the world of arbitration. It aims to maintain balance between academic debate and practical contributions to the field, providing both topical material on current developments and analytic scholarship of permanent interest. Arbitrators, counsel, judges, scholars and government officials will find the journal enhances their understanding of a broad range of topics in private dispute resolution.

      Features include:

      • Articles covering all major arbitration rules and national jurisdictions written by respected international practitioners and scholars
      • Cutting edge notes covering recent developments and ongoing debates in the field
      • Book reviews of the latest publications in the world of arbitration
      • Over 100 pages of authoritative information per issue, maintaining an appropriate balance between controversial subjects for debate and topics geared toward practical use

      The journal meets the needs of lawyers and others engaged in the development and application of international arbitration as a means of international commercial dispute resolution.


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




      b

      Arbitration Advocacy in Changing Times

      Published: October 2011


      Advocacy in international arbitration is the focus of this collection of articles emanating from the twentieth Congress of the International Council for Commercial Arbitration (ICCA) held in Rio de Janeiro in 2010.

      The topics addressed by renowned arbitration practitioners and scholars in Arbitration Advocacy in Changing Times include:

      • Effective advocacy in arbitration
      • The advocate's role at different stages of arbitration proceedings
      • The role of experts
      • Arbitration advocacy and Constitutional law
      • Advocacy and ethics in international arbitration

      The volume also contains a new approach to expert evidence – the Protocol on Expert Teaming – and closes with a proposal for an International Code of Ethics for Lawyers Practicing Before International Arbitral Tribunals.


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




      b

      Arbitrating Under the 2012 ICC Rules: An Introductory User's Guide

      Published: May 2012


      Arbitrating Under the 2012 ICC Rules: An Introductory User's Guide is structured so as to follow the sequence of events that would typically take place in the resolution of a dispute by arbitration.

      Following a discussion of preliminary matters, the authors go on to describe the process leading from negotiation to arbitration, the initial decisions that may be taken by the ICC International Court of Arbitration, and the different steps in the proceedings before the arbitral tribunal. The book concludes with a discussion of the award and its enforcement.

      Focusing on the 2012 ICC Rules – which apply to all ICC arbitrations commenced on or after 1 January 2012 unless the parties have agreed that an earlier version should apply – this book serves the needs of the following parties:

      • Those who want a full introduction to the topic of ICC arbitration
      • Those who already have a good understanding of how ICC arbitration worked under the old 1998 ICC Rules but are looking for an update on the new 2012 ICC Rules
      • Those who need to take a decision on whether to opt for ICC arbitration
      • Those who have opted for ICC arbitration and need to draft an ICC arbitration clause
      • Those who are actually faced with the prospect of an ICC arbitration

      Extensive references to relevant books, articles, websites and other resources as well as a comprehensive glossary further enhance the book's practical value.

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




      b

      Arbitrability: International and Comparative Perspectives

      Published: March 2009


      It often seems today that no dispute is barred from resolution by arbitration. Even the fundamental question of whether a dispute falls under the exclusive jurisdiction of a judicial body may itself be arbitrable. Arbitrability is thus an elusive concept; yet a systematic study of it, as this book shows, yields innumerable guidelines and insights that are of substantial value to arbitral practice.

      Although Arbitrability: International and Comparative Perspectives takes the form of a collection of essays, it is designed as a comprehensive commentary on practical issues that emerge from the idea of arbitrability. Fifteen leading academics and practitioners from Europe and the United States each explore different facets of arbitrability always with a perspective open to international developments and comparative evaluation of standards.

      The presentation falls into two parts: in the first the focus is on the general features of arbitrability, its rationale and the laws applicable to it. In the second, arbitrability is specifically examined in the context of administrative, criminal, corporate, IP, financial, commercial, and criminal law.

      This book has its origins in an International Conference on Arbitrability held at Athens in September 2005. Seven papers presented there are here reviewed and updated, and nine others are added.

      The subject of the book – arbitrability – is one that is much talked about, but seldom if ever given the in-depth treatment presented here. Arbitrators and other practitioners in the field will welcome the way the analysis moves logically from theory to practice regarding every issue, and academics will recognize a definitive treatment of arbitrability as understood and applied in the settlement of disputes today.


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




      b

      Almanac of Business & Industrial Financial Ratios (2015) (U.S.)

      Philip Wilson

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

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

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

      It comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

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

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

      8 ½" x 11"   824 pages

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      b

      Almanac of Business & Industrial Financial Ratios (2014)

      Author: Dr. Leo Troy

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

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

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

      Comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

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

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

      824 pages

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      2013 U.S. Master Tax Guide + the

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




      b

      Almanac of Business & Industrial Financial Ratios (2013)

      Author: Dr. Leo Troy

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

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

      The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin.
      The Almanac of Business and Industrial Financial Ratios comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

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

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

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




      b

      Alberta Corporations Law Guide

      Essential for anyone dealing with Alberta corporate law, the Alberta Corporations Law Guide gives you comprehensive, up-to-date coverage. In this one publication, you'll have all relevant Acts and regulations, decisions, rulings, releases, tables of concordance, reference charts, and forms affecting the formation of companies and societies and their legal operation under Alberta law. Also included is commentary prepared exclusively by the law firm Bennett Jones LLP.

      What's New:

      • Amendments to significant legislation and regulations added, including to Business Corporations Act, Companies Act, Coorperative Act, Credit Union Act, Interpretation Act, Legal Profession Act, Loan and Trust Corporations Act, Partnership Act, Regulated Accounting Profession Act, Securities Act, and Cooperatives Act Regulation
      • Significant cases reported include Aronowicz v. Emtwo Properties Inc., Danso-Coffey v. The Queen, Zildjian v. Sabian Ltd., Bruni v. Garlicki, Burnham v. Augen Gold Corp., Link v. Venture Steel, Inc., Computershare Trust Co. v. Crystallex International Corp., Shopples.com Corp. v. Brown, Bhangoo v. Soon, Runnalls v. Regent Holdings Ltd., and In re Magna International Inc.
      • Table of Concordance to Canadian Corporations Legislation updated 

      Commentary covers such key topics as:

      • Incorporation
      • Corporate Finance
      • Directors and Officers
      • Shareholders
      • Borrowing and Investments
      • Reorganizations and Takeovers
      • Investigation, Remedies, Offences, and Penalties
      • Continuance
      • Insider trading and Financial Disclosure
      • Extra-provincial Corporations
      • Liquidation and Dissolution

      Included with your subscription is Corporate Brief, a monthly newsletter containing feature articles, digests of recent cases, and updates to legislation.

      Subscribe to the online version and access Corporate Law News Tracker. With the News Tracker, you get notices of all updates via e-mail. Your updates give you instant access to changes in corporate law that originate from a variety of primary and secondary sources such as press releases and cases.

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