This webcast was recorded on June 11, 2008

CCH IFRS Webinar Series 2008 – Seminar 3
On the surface Canadian GAAP and IFRS appear very similar. However, the devil is in the details. Understanding how reporting will be impacted under International Financial Reporting Standards is important to making decisions regarding presentation on financial reporting.

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

Agenda

• Inventory
• Property, plant and equipment
• Investment property
• Intangibles
• Goodwill

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

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

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

Related Webinars

• Introduction to IFRS: What's it All About?
• Business Combinations and Consolidations Under IFRS

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

Webinar information current as of May 14, 2008

CCH IFRS Webinar Series 2008 - Seminar 2

Business combinations represent a growing number of firms within Canada. They will be treated differently after the convergence with International Financial Reporting Standards (IFRS) in Canada. Mergers and acquisitions are happening everyday - can you afford to not understand the new consequences?

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

Agenda

Business Combinations: IFRS 3 (Revised) and SFAS 141(R)

FASB 141(R):

A. Business Combinations

• Key dates
• Scope
• Definition of a business
• Measuring the exchange
• Elements of the purchase equation
• The “Measurement Period”
• Disclosures

B. Consolidation and Non-controlling interests

C. IFRS 3 Differences

Speaker

Dr. Peter Chant, FCA, is a partner in the National Assurance and Advisory group at Deloitte & Touche LLP. He is a former member and Chair of the Canadian Accounting Standards Board and was co-Chair of the CICA/FASB Task Force that developed the current Canadian and FASB standard on segmented information. He was also a member of the FASB's Task Force on Business Combinations that developed the FASB's current standard on that topic, and a member of the G4+1 Group of standard setters, which included the Chairs of the IASB, FASB and the Canadian Accounting Standards Board. Peter D. Chant has published a textbook on advanced accounting in Canada, and was co-author of a research paper on accounting for joint ventures that was published by the G4+1. He is currently the Chair of Task Force on Non-GAAP Performance Measures of the Canadian Performance Reporting Board of the CICA. He has a Ph.D. in Accounting and Information Systems from Northwestern University.

Format

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

This title is available as an eBook.

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

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

Published: September 2014

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

What's included:

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

What's new in the 9th Edition:

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

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

  
  
  Full Article
  
  

Available: November 2010

This book reflects all pertinent federal taxation changes that affect 2010 returns and provides fast and reliable answers to tax questions affecting individuals and business income tax.

The 2011 MTG contains timely and precise explanation of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the IRS.  Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding.  The handbook's explanations are meticulously researched and footnoted to provide tax practitioners with the most accurate and legally sound guidance to help them understand, apply and comply with today's complex federal tax laws.

This handbook is built for speed with numerous time-saving features, including a tax calendar, taxpayer-specific return flowcharts, lists of average itemized deductions, selected depreciation tables, rate tables, checklists of income, deduction and medical expense items, and more.  These features help users quickly and easily determine how particular tax items and situations should be treated and answer client questions.

It comes complete with the popular Quick Tax Facts card that can be detached for at-a-glance reference to key tax figures and other often referenced amounts used in preparing 2010 income tax returns, and a special bonus CPE course supplement entitled "Top Federal Tax Issues for 2011," which focuses in on the most significant and thorniest new tax developments affecting practitioners for the year.  The Top Federal Tax Issues Course allows professionals to earn CPE credit while keeping up-to-date on the most important tax issues (grading fee additional).

The 2011 U.S. Master Tax Guide's updated explanations cover:

• Highlights of New Tax Developments
• Tax Rates and Tax Tables
• Individuals
• Corporations
• S Corporations
• Partnerships
• Trusts and Estates
• Exempt Organizations
• Income
• Exclusions from Income
• Business Expenses
• Non-Business Expenses
• Losses and Bad Debt
• Depreciation, Amortization and Depletion
• Tax Credits
• Minimum Tax
• Tax Accounting
• Basis for Gain or Loss
• Sales, Exchanges and Capital Gains
• Installment Sales/Deferred Payment Sales
• Securities Transactions
• Tax Shelters/At-Risk Rules/Passive Losses
• Retirement Plans
• Corporate Acquisitions/Reorganizations
• Taxation of Foreign Activities/Taxpayers
• Returns and Payment of Tax
• Withholding and Estimated Taxes
• Examination of Return

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

  
  
  Full Article
  
  

Available: April 2012

Comprehensively analyzes all the tax laws applicable to individual retirement accounts. The first part of the book discusses the 15 different types of IRAs, including the four most recent types authorized by the tax laws: the Roth IRA, the education IRA, the SIMPLE IRA, and the deemed IRA. The second part discusses the various areas of tax law relating to the operation and administration of an IRA. There is a separate chapter on each area of the tax law. The third part of the book deals with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, and estate taxes. It also deals with the tax rules applicable to the different types of the beneficiaries receiving distributions from an IRA, including foreign beneficiaries, charitable beneficiaries, trust beneficiaries, estate beneficiaries, spouse and nonspouse beneficiaries, and individual and non-individual beneficiaries.

Related books:

• Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012
• Estate Planning (2013 Edition) (U.S.) 
• U.S. Master Estate and Gift Tax Guide (2013) 
• Estate and Retirement Planning Answer Book, 2012 Ed. U.S.

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

Available: November 2011

A practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis, and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in SEC 1933 or 1934 Act filings. It can be used to prepare and review the financial statement disclosures of non-small business, domestic registrants.

The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement.

Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume.

The free, back-of-the-book CD contains three checklists covering the same disclosure questions and requirements in the book.        

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

Available: August 2011

Professors Richard C. Pugh, Charles H. Gustafson, and Robert J. Peroni

Compiled by a team of distinguished law professors, the 2011-2012 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations-Selected Sections serves both students and practitioners in accessing the laws and regulations for U.S. international tax. For students, the INTERNATIONAL INCOME TAXATION: Code and Regulations-Selected Sections is a popular companion to an international tax course book for use in undergraduate or graduate courses in law and business schools. For practitioners, the book is an exclusive convenient desk reference. Unlike the full multi-volume Internal Revenue Code and Income Tax Regulations, this single-volume reference travels well between home and office.

Includes CD of entire contents of book.

In this comprehensive and easy-to-use volume, the authors have selected provisions of the Internal Revenue Code and Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country.

The 2011-2012 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations-Selected Sections reflects all legislation and regulations enacted or adopted on or before June 1, 2011.

• 1040 Express Answers (2012)
• 1041 Express Answers (2012)
• 1065 Express Answers (2012)
• U.S. Master Tax Guide®,2012
• ProSystem fx Tax: for U.S. Tax Returns
• INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2012 Edition
• U.S. INCOME TAX REGULATIONS, Winter 2012 Edition

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

Available June 2012

Part of the new CCH Beacon Series, Taxation of the Entertainment Industry 2012 is an insightful treatise that helps practitioners in entertainment tax planning:
• spot unique issues before they become problems,
• interpret rules and regulations correctly,
• make business decisions that lower taxes,
• and ensure compliance with the law.

This valuable reference by expert practitioner and author, Schuyler Moore, provides in-depth treatment of the taxation of film and television industries, including music and sports. It provides insights on proven strategies and techniques for achieving solid bottom-line results for those practitioners with clients within the entertainment industry.

Taxation of the Entertainment Industry sets forth details of an eight-point master plan for managing entertainment tax issues:
• Know how the law characterizes ownership rights and interests
• Choose a business form that provides maximum tax advantage
• Determine the best time to report and recognize income
• Reduce the tax burden through deductions, depreciation, and the investment tax credit
• Avoid liability for failure to withhold wages
• Realize tax deferral and tax savings through foreign production or distribution
• Discover innovative and creative strategies for financing film production and distribution, and 
• Pay close attention to the special tax considerations that apply to talent.

Moore thoroughly explains all of these issues, opportunities and challenges with clarity in this sure and steady guide through the ins and outs of entertainment tax law.

CONTENTS:
• Overview
• Fundamental Characterization Issues
• Choice of Entity
• Income Recognition, Timing and Characterization
• Deductions and Depreciation
• Wage Withholding
• Foreign Production and Distribution
• U.S. Tax Withholding on Foreign Persons
• Financing Using Domestic Tax Shelters
• Other Financing Methods
• Tax Planning for Talent
• California Taxation
• The Sports Industry
• The Music Industry
• Film Financing
• Forms

ABOUT THE AUTHOR:
Schuyler M. Moore is a partner in the Corporate Entertainment Department at the Los Angeles office of the national law firm of Stroock & Stroock & Lavan LLP.  He was the founding Chairman of the Entertainment Tax Subsection of the Los Angeles County Bar Association Taxation Section.  Mr. Moore holds undergraduate and law degrees from the University of California at Los Angeles, where he was first in his law class.  He has published numerous articles dealing with a wide variety of tax subjects and is the author of The Biz: The Basic Business, Legal and Financial Aspects of the Film Industry.  Mr. Moore is an adjunct professor for the UC

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

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

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

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

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

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

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

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

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

The taxation of natural resources is one of the more complicated areas of the U.S. federal income tax system. From the acquisition of the mineral rights, to the exploration and development of the property, to the ultimate production of the mineral, there are unusual and challenging tax aspects along every step of the way.

Oil and Gas: Federal Income Taxation (2011) is an invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law.  

Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections:

• Introduction to Oil and Gas Taxation
• Acquisition of Interests
• The Exploration Period
• The Production Period
• Dispositions
• Other Areas

The text begins with a discussion of the nature of oil and gas reserves in order to gain a better understanding of the industry. The material following is organized in a logical sequence of events which traces the normal industry pattern for developing oil and gas reserves.

Special features include:

• A special ''Highlights of New Developments'' section provides a convenient, at-a-glance summary of recent tax legislation, case law, rulings, position papers, etc., as they relate to the oil and gas industry, and it tells readers where in the volume they can find additional information on the specific topics.
• Reflects all the recent developments in place, including new legislation, regulations and case law changes impacting this area since the previous edition published, allowing tax and legal professionals to stay current on this highly specialized area of tax law.  
• Enables understanding of the myriad technical aspects of oil and gas taxation by thoroughly discussing the critical issues of:
  • economic interests
  • lease and purchase arrangements
  • royalties
  • working or operating mineral interest
  • production payments
  • net profits arrangements
  • geological and geophysical expenses
  • intangible drilling and development costs
  • sharing arrangements and carried interests
  • depletion
  • gross income from property
  • taxable income from property
  • unitizations
  • disposition of interests
  • nontaxable exchanges
  • losses and abandonments
  • types of ownership
  • alternative minimum tax
  • nonconventional fuel credit
  • depreciation
  • a

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

    
    
    Full Article
    
    

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

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

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

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

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

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

Available: April 2011

Provides a thorough explanation of federal excise taxes and follows the style of the U.S. Master Tax Guide. This convenient reference serves as an indispensable resource for accountants and tax professionals who work in the increasingly important and complex area of excise taxes. The new edition fully reflects changes brought about by recent tax legislation, including the new indoor tanning services tax introduced by the Patient Protection and Affordable Care Act of 2010, the tax on medical devices introduced by the Health Care and Education Reconciliation Act of 2010, and the important extensions to various fuel production incentives made by the Tax Relief, Unemployment Reauthorization, and Job Creation Act of 2010, as well as new regulations, rulings, and significant court decisions.

Included in this handy quick reference are excise tax rate tables, a glossary of excise tax terms, a list of pertinent excise tax forms by subject matter and by number, an Internal Revenue Code section finding list, and handy checklists of taxed and non-taxed items.

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

The best way to stay current on commodity tax issues

If you have a commodity tax practice or even if your practice simply includes some commodity tax work, you’ll find this newsletter indispensable.

Updated monthly, Canadian GST/HST Monitor provides you with timely information and thought-provoking articles written by leading practitioners such as Michael Firth of PricewaterhouseCoopers and Brent F. Murray of Wilson & Partners LLP.

Canadian GST/HST Monitor is included free with your subscription to Canadian GST/HST Reporter.

• Free training and technical support

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

Professionals who subscribe to the Canadian GST/HST Monitor also find these publications instrumental to their practice:

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

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

PricewaterhouseCoopers' Manual of Accounting – IFRS 2011 provides practical guidance on the IFRSs issued by the International Accounting Standards Board (IASB).

The Manual contains:

• Straight forward explanations on how to prepare financial statements in accordance with IFRS
• Insights based on PwC's IFRS experience around the world, with input from over 100 members of the Global Accounting Consulting Services authoring team
• Updated practical worked examples and extracts from company reports as well as model IFRS financial statements, which help to illustrate the explanations.

Key updates include:

• Guidance on new standards and IFRICs issued since September 2009 including:
  • Amendment to IFRS 1 on IFRS 7 exemption
  • 2010 Annual improvements
  • Amendment to IFRIC 14, 'Pre-payments of a minimum funding requirement
• Updated references to IAS 27 and IFRS 3
• A new chapter on related party disclosures under IAS 24 (revised)
• Latest PwC views and interpretations

The 2011 set includes:

• Manual of accounting - IFRS 2011
• Full Article