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

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

Editorial Notes and Cross-References

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

The full text of the Income Tax Act and Regulations

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

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

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

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

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  Annotated Ontario Securities Legislation, 41st Edition

  By www.cch.ca
  Published On :: Mon, 20 Jul 2009 09:48:41 GMT

  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.

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  Published: August 2014

  
  

  Annotated Ontario Securities Legislation, 41st Edition provides essential information for practitioners dealing with securities laws in Ontario, including:

  • Full text of the Ontario Securities Act, Regulation, and Forms
  • Ontario Securities Commission (OSC) Rules, Policies, and Notices
  • National Instruments and Policy Statements
  • Canadian Securities Administrators (CSA) and Ontario Securities Commission (OSC) Notices
  • Rules of Procedure

  It also provides current changes to the Ontario securities regulatory scheme, plus extensive annotations from Canada’s top securities law experts at McCarthy Tétrault LLP.

  What's new in the 41st Edition:

  • New amendments to National Instrument 31-103, Registration Requirements, Exemptions and Ongoing Registrant Obligations, and Companion Policy 31-103CP, which came into force on May 1, 2014, as well as proposed amendments, which are expected to come into force on July 15, 2014, 2015, and 2016
  • Proposed amendments to National Instrument 81-101, Mutual Fund Prospectus Disclosure, which are expected to come into force on June 13, 2014
  • Amendments to OSC Rule 81-801, Implementing National Instrument 81-106, Investment Fund Continuous Disclosure, effective January 1, 2014
  • The updated version of OSC Staff Notice 15-702, Revised Credit for Cooperation Program, replaced March 11, 2014
  • New CSA Staff Notice 45-314, Consolidated List of Current CSA Exempt Market Initiatives, issued on March 20, 2014

  
  

  Contributors
  Michael C. Nicholas
  Ian C . Michael<

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  Investment Disputes Under NAFTA: An Annotated Guide to NAFTA Chapter 11

  By www.cch.ca
  Published On :: Tue, 19 May 2009 12:57:34 GMT

  With a significant number of claims having been brought under NAFTA Chapter 11 in the last three years, public and professional interest in this topic has been growing significantly. Anyone doing business under NAFTA must be completely familiar with the provisions of Chapter 11 and Investment Disputes Under NAFTA is therefore a must-have resource, combining expert commentary with complete primary source materials and case law.

  Current procedures have been developed, in part, as cases have arisen and been resolved. This one-of-a-kind resource enables anyone interested in these procedures to know exactly the current state of the law. It is the only resource to collect the body of NAFTA jurisprudence and it also incorporates substantial references to decisions in other investment treaty cases and by mixed claims commissions, the International Court of Justice and the Iran-U.S. Claims Tribunal.

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  International Sales Agreements: An Annotated Drafting and Negotiating Guide, Second Edition

  By www.cch.ca
  Published On :: Thu, 14 May 2009 13:43:50 GMT

  Published: October 2008

  
  

  It would be hard to find a more useful guide to international sales agreements. Compared to domestic transactions, the risks associated are greatly multiplied and it is a rare international sales agreement that can rely on minor variations of standard terms, as is so often the case in domestic agreements. Foreign laws, export/import and currency exchange controls, treaties, transit issues, inspection of goods, insurance, tariffs - all these and more must be taken into account in contract negotiations.

  For lawyers charged with drafting an international sales contract, this expanded and updated second edition is invaluable. Clause by clause, it clearly details the drafting process, commenting expertly on every issue likely to arise as it goes. Designed to cover every contingency, including definitions, Incoterms, price adjustments, documentation, labeling, delivery dates, limitation of liability, confidentiality, arbitration and antitrust issues, this book also covers relevant national circumstances in the commentary to each clause.

  Table of Contents:

  • Contents of Sample Clauses
  • Introduction
  • Chapter 1: Preliminary Matters
  • Chapter 2: Drafting the Agreement
  • Chapter 3: The Goods Being Sold
  • Chapter 4: Trade Terms
  • Chapter 5: Price
  • Chapter 6: Permits, Licenses and Certificates
  • Chapter 7: Payment
  • Chapter 8: Delivery
  • Chapter 9: Transfer of Title and Risk
  • Chapter 10: Bills of Lading and Other Documents for Carriage of Goods
  • Chapter 11: Insurance
  • Chapter 12: Inspection
  • Chapter 13: Warranties
  • Chapter 14: Force Majeure and Hardship
  • Chapter 15: Termination and Penalty Clauses
  • Chapter 16: Intellectual Property
  • Chapter 17: Other Obligations of the Parties
  • Chapter 18: Dispute Resolution
  • Chapter 19: Governing Law
  • Chapter 20: Language
  • Chapter 21: Miscellaneous Provisions
  • Appendix 1: The CISG
  • Appendix 2: UNIDROIT Principles of International Commercial Contracts
  • Appendix 3: The Principles of European Contract Law

  
  

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  Canadian Income Tax Act with Regulations, Annotated - Academic 98th Edition

  By www.cch.ca
  Published On :: Fri, 18 Jul 2014 10:37:01 GMT

  When it comes to staying on top of the latest tax laws, Canadian Income Tax Act with Regulations, Annotated is the defi nitive guide on the Income Tax Act in Canada. Containing the full text of the Act, with comprehensive notes, annotations, references and commentary, it’s the resource of choice for more than 10,000 tax professionals across the country. No other single reference offers the same degree of authoritative analysis and editorial excellence on the Income Tax Act.
  
  Provide your students with valuable insight and analysis from our 23-member editorial board, which includes some of the most distinguished tax experts in Canada.
  
  This guide is also available in eBook format featuring the same familiar look and feel of the print edition, with robust search functionality and the convenience and portability of the iPad.
  
  Also, available as a special bundle with
  
  Introduction to Federal Income Taxation in Canada, 35th Edition, 2014-2015
  
  Federal Income Taxation: Fundamentals, 7th Edition, 2014-2015

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  California Income Tax Laws and Regulations Annotated (2013)

  By www.cch.ca
  Published On :: Thu, 21 Mar 2013 10:16:08 GMT

  This comprehensive volume provides full text of the California personal and corporate income (franchise) tax law and Franchise Tax Board regulations as amended through January 1, 2013.
  
  California Income Tax Laws and Regulations Annotated presents the following divisions of the Revenue and Taxation Code in the order in which they appear in the California Code:
  
  
  -    Personal Income Tax
  
  -    Administration of Franchise and Income Tax
  
  -    Senior Citizens Property Tax Assistance and Postponement Law
  
  -    Taxpayers' Bill of Rights
  
  -    Corporation Tax
  
  -    Multistate Tax Compact
  
  
  
  Each Code section is annotated with significant rulings, court decisions, and decisions of the State Board of Equalization, organized according to pertinent sections of the law.  Detailed indexes precede the Personal Income Tax, Administration of Franchise and Income Tax Laws, and the Corporation Tax provisions.  In addition, Federal-California and California-Federal cross reference tables make research thorough and easy.
  
  
  
  

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  Annotated Canada Pension Plan and Old Age Security Act, 14th Edition, 2015

  By www.cch.ca
  Published On :: Thu, 30 Sep 2010 15:50:26 GMT

  Whether you have to handle a CPP or OAS claim, calculate and remit withholdings on employee compensation, or ascertain the employment status of a contractor, Annotated Canada Pension Plan and Old Age Security Act, 14th Edition, 2015 is for you. This handy work is the only portable, one-stop resource in this area for professionals on the go.
  
  The section-by-section annotations and exhaustive cross sections throughout give you expert commentary and explanations of the legislative provisions, the regulations, and court and tribunal decisions regarding CPP and OAS issues. The book also offers up-to-date coverage of pending legislation and new cases, as well as key decisions of the Pension Appeals Board.
  
  Highlights of new information in the 14th Edition include:
  
  

  • Amendments implemented by the Jobs, Growth and Long-Term Prosperity Act (Bill C-38), including a summary of the new appeal regime and annotations to the provisions creating the Social Security Tribunal
  • All significant Federal Court of Appeal decisions on vital issues such as whether a per diem compensation rate is ‘‘fixed and ascertainable’’ (MNR (Canada) v. Ontario); right to appeal on CPP matters from the Tax Court of Canada (Davitt); online accessibility for claimants (Jodhan); interest award where erroneous information given by the Minister (Bartlett); approach of tribunal where claimant doesn’t appear (Evans); need to refer to every piece of evidence (Simpson and Brennan); motions in the Federal Court of Appeal (McMeekin); evidence on judicial review (McLaughlin); and extension of time (Daoud).
  • Important Federal Court decisions, including new authority on when written reasons for granting leave to appeal to the PAB are mandatory
  • Updated dollar amounts for YBE (for general and disability claims), YMPE and other statistics throughout;
  • New types of disability claims.

  The Honourable Gordon Killeen, Q.C., is an active member of the Pension Appeal Board and retired justice of the Ontario Superior Court. His conference lectures in recent years have been influential in the evolution of CPP disability law.
  
  Andrew James is a legal writer. He is the co-author of Ontario Superior Court Practice (with Mr. Justice Todd Archibald, The Honourable Gordon Killeen, Q.C. and James Morton), and Ontario Family Law Practice (with Justice David Steinberg, Justice Craig Perkins and Esther Lenkinski).

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  Annotated Canada Pension Plan and Old Age Security Act, 9th Edition, 2010

  By www.cch.ca
  Published On :: Fri, 10 Oct 2008 13:22:59 GMT

  The essential publication for anyone dealing with CPP or OAS issues.

  Dealing with CPP or OAS questions and concerns can be difficult because of the procedural, evidentiary and substantive issues that inevitably arise. But, when you have your copy of the Annotated Canada Pension Plan and Old Age Security Act, 10th Edition, 2011 handy, dealing with these issues becomes much faster and easier.

  The section-by-section annotations provide you with expert commentary, opinions and explanations of the legislative provisions, regulations and court decisions concerning CPP and OAS issues. It also covers pending legislation and new scases, plus the decisions of the Pension Appeals Board and the Review Tribunal.
  
  The Honourable Gordon Killeen, Q.C., of the Ontario Superior Court of Justice, is an active member of the Pension Appeal Board. His conference lectures in recent years have been influential in the evolution of CPP disability law.
  
  Andrew James is a legal writer. He is the co-author of Ontario Superior Court Practice (with Mr. Justice Todd Archibald, The Honorable Gordon Killeen, Q.C. and James Morton), and Ontario Family Law Practice (with Justice Craig Perkins and Esther Lenkinski).

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

  
  

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  Annotated Canada Pension Plan and Old Age Security Act, 8th Edition, 2009

  By www.cch.ca
  Published On :: Thu, 22 Oct 2009 14:02:29 GMT

  The essential publication for anyone dealing with CPP or OAS issues.

  The Annotated Canada Pension Plan and Old Age Security Act is the first in-depth treatment of these two important statutes, as they have been interpreted by the case law. The authors review the legislation, regulations and decisions of the courts, the Pension Appeals Board and the Review Tribunal, providing exclusive insights into the law and the different ways in which it can be applied. The 2009 edition updates the legislation and digests of decisions issued by the Supreme Court of Canada, Federal Court, Pension Appeals Board and the Review Tribunal over the last year. All pending legislation will be incorporated into the Acts.

  Highlights of new information in the 8th Edition:

  • Coming into force of amendments reducing the contributory requirements for disability benefits for contributors with at least 25 years of contributions
    
  • Streamlining of standard of review rules by Supreme Court of Canada
    
    
  • Ground-breaking new Federal Court of Appeal decisions on issues such as:
    - capacity to apply for benefits
    - right of Government to be heard on a motion to rescind a final and binding decision
    - admissibility of new medical evidence

  • The latest Pension Appeal Board decisions on CPP claims and Review Tribunal decisions on OAS claims, as selected by the experts

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