tax

Abundance of arbuscular mycorrhizae in epiphytic Orchidaceae : abiotic, biotic and taxonomic factors




tax

Brasileirinidae, a new isopod family (Crustacea: Isopoda) from the cave in Bahia (Brazil) with a discussion on its taxonomic position




tax

Crustacés des eaux souterraines karstiques des montagnes de Vitocha et de Golo bardo (Bulgarie Occidentale): composition taxonomique, caractéristique générale et répartition spatiale dans le karst




tax

New Taxa of Hydrobiidae (Gastropoda: Risooidea) from Bulgarian Cave and Spring Waters




tax

Phylogeography of cave crickets (Ceuthophilus spp.) in central Texas: A keystone taxon for the conservation and management of federally listed endangered cave arthropods




tax

Environmental DNA in subterranean biology: range extension and taxonomic implications for Proteus




tax

2014 Personal Tax Update – The Year in Review

The 2014 T1 season is almost upon us, so it's time for tax return preparers to get updated again on all the current issues that may impact their clients' tax returns. This webinar will get you in position to prepare your clients' 2014 personal tax returns, and will review some of the more commonly experienced issues faced by tax preparers.

Join Erin Swint, a tax partner with Squire and Company, for a thorough overview of the key changes from the past year that will impact personal tax return filing including the 2013 Federal Budget, CRA announcements and relevant court cases. Erin will also discuss some other tax matters that are integral to personal taxation as well as administrative issues related to filing returns.

Available Sessions for this Seminar:

January 20, 2015 12:00 PM - 2:00 PM EST




tax

Covid-19 impact: SBI Cards' pre-tax profit dips 71% to Rs 112 cr in Q4 FY20

Had it not been for Covid-19 impact, the company would have reported a sharp 80 per cent year-on-year jump in its pre-tax profit to Rs 692 core.




tax

ICICI Bank pre-tax profit up 82% in Q4; provides heavily for Covid-19

Excluding covid-19 related provisions, the profit after tax of the bank would have been Rs 3,260 crore




tax

Redeemed your MF investment? Here's what you pay to the taxman

A redemption of mutual fund investments gives rise to capital gain or loss, which are taxed as capital gains. A loss, however, can be set-off against other taxable gains from other asset classes




tax

Tax relief to stranded NRIs, prolonged stay in India due to lockdown to be discounted

The Finance Ministry on Friday allowed discounting of prolonged stay period in India for the purpose of determining residency status from the taxation




tax

Exploring tax policy to advance population health, health equity, and economic prosperity: proceedings of a workshop / Theresa M. Wizemann, rapporteur ; Roundtable on Population Health Improvement, Board on Population Health and Public Health Practice, He

Online Resource




tax

Read my lips: why Americans are proud to pay taxes / Vanessa S. Williamson

Dewey Library - HJ2381.W55 2017




tax

Formalisation through taxation: Paraguay's approach and its implications / Jonas Richter

Online Resource




tax

Civil war taxes: a documentary history, 1861-1900 / John Martin Davis, Jr. ; foreword by Mary L. Volcansek

Dewey Library - HJ2371.D38 2019




tax

Tax credits for the working poor: a call for reform / Michelle Lyon Drumbl (Washington and Lee University School of Law)

Dewey Library - HJ4653.C73 D78 2019




tax

The triumph of injustice: how the rich dodge taxes and how to make them pay / Emmanuel Saez and Gabriel Zucman

Dewey Library - HJ4653.R6 S2347 2019




tax

Starving the beast: Ronald Reagan and the tax cut revolution / Monica Prasad

Dewey Library - HJ9801.P73 2018




tax

7 tax saving mistakes to AVOID in new financial year

'It is crucial to understand that the ultimate goal of your investments isn't to pay lesser tax, but to create long-term wealth for you and your family,' says Satyen Kothari, founder and CEO, Cube Wealth.




tax

July 31: New deadline to pay property tax

With Punjab governor and Chandigarh administrator V P Singh Badnore clearing the proposal, now the owners of both residential and commercial properties will be able to pay their taxes for the current financial year with rebate till July 31, said an official on Friday.




tax

Global air conditioning demand likely to tax energy supplies




tax

Window on Canadian Tax

An invaluable compilation of expert commentary and analysis

Here is a surefire way to strengthen your tax expertise. Window on Canadian Tax® is the most comprehensive tax product in Canada that provides expert commentary on internal CRA documents in both English and French.

Gain valuable insights into the CRA’s approach to the law, including actual practices and policies of the government relating to tax matters. Commentary is provided for CRA documents released over more than two decades, so you can be confident you have comprehensive coverage.

If you also subscribe to Tax Window Files, you can make use of hypertext links in the commentary to link you directly to the original CRA documents, legislation, interpretation bulletins, and tax cases, enabling you to quickly track down the information you need.

The Internet version is updated semi-monthly.

Content includes:

  • CRA documents, pertinent legislation and tax cases
  • Commentary from Dentons Canada LLP and other expert contributors on the most important internal documents to emerge from the CRA including:
    • Technical Interpretations
    • Advance Tax Rulings
    • Memoranda between CRA offices
    • CRA’s answers to Tax Roundtable questions from various conferences
  • Cross-references to Wolters Kluwer CCH’s Canadian Tax Reporter
  • French CRA documents, summarized in English
Bonus features:

  • Free training and technical support


Window on Canadian Tax is a registered trademark of Wolters Kluwer Limited.

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 Window on Canadian Tax also find these publications instrumental to their practice:

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




tax

The Tax Window

Window on Canadian Tax newsletter gives you the commentary portion of Window on Canadian Tax. You'll also have "at-a-glance" updates on current topics.

Updated monthly. Available to be e-mailed in PDF format only.

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




tax

Tax Window Files

Essential primary source documents from the CRA

Wolters Kluwer CCH Tax Window Files is a collection of published Technical Interpretations, Advance Tax Rulings and internal memoranda from CRA staff written in response to questions and inquiries.

Tax Window Files provides you with an enormous volume of internal CRA documents, complete with comprehensive linking to related documents to power your research.

Combine Tax Window Files with the commentary provided in Window on Canadian Tax to gain a comprehensive understanding of how the CRA works.

The Internet version is updated weekly.

Bonus features:

  • Free training and technical support

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



Professionals who subscribe to the Tax Window Files also find these publications instrumental to their practice:

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




tax

Tax Topics®

Canada's weekly bulletin for tax specialists

Also known as the “Green Sheets,” Tax Topics is the longest running, most recognized and most trusted publication on federal income tax in Canada.

For more than 50 years, tax specialists across Canada have counted on Tax Topics as the quickest and most convenient way to stay current on important tax issues.

Articles are written by leading tax practitioners chosen for their expertise, with commentary that zeroes in on the most significant court decisions and tells you how they will affect your practice. Content includes:

  • Articles on relevant and timely topics chosen specifically to benefit the tax specialist, including:
    • Federal and provincial budgets
    • Recent cases
    • Amended regulations
    • Federal court rules
  • Candid analysis from leading experts to ensure that you’re always aware of the factors driving change in the industry
  • Time-saving text links to applicable CCH subscriptions

Bonus features:

  • Monthly in-depth feature articles by tax experts at Dentons Canada (formally Fraser Milner Casgrain LLP) with invaluable insight into the key issues of the day
  • Notification of legislative and administrative changes and revisions
  • Information circulars
  • Case digests

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 Tax Topics also find these publications instrumental to their practice:

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




tax

Tax Profile

Canada's most widely read tax newsletter

For over 25 years, tax professionals have relied on Tax Profile for the most up-to-date information and analysis on the tax issues affecting their clients. Issued monthly, it's a must-have for anyone preparing tax strategies for individuals, Canadian companies or international corporations.

Timely and topical, Tax Profile is the only publication of its kind - authored by respected tax authority Jack Bernstein of Aird & Berlis LLP. You won't want to be without this comprehensive analysis of current federal tax and important provincial tax issues.

  • Highly authoritative content you can rely on
  • Focused on relevant and timely strategies for practitioners
  • Updated monthly, so you’re always current

Bonus features:

  • Access to all archival issues
  • News Tracker gives you instant access to the latest tax and accounting documents. You choose the topic and how frequently you want to be updated.
  • Cross-references to relevant materials are built into legislation and other key documents, saving you valuable time. Commentary is fully searchable and is extensively referenced.
  • Activity logs help you keep track of time spent doing research.

About the author: Jack Bernstein is the senior tax partner and chair of Aird & Berlis LLP's International Tax Practice. He is a member of the firm's Tax Group and Tax Litigation Group, as well as the Mergers & Acquisitions Team. Jack appears in all editions of the Guide to the Leading 500 Lawyers in Canada, published by Lexpert and American Lawyer, as a leading lawyer in the areas of corporate tax, estate planning and personal tax planning.

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 Tax Profile also find these publications instrumental to their practice:

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




tax

Tax Planning For Small Business Guide

Valuable insights and tips for strategic tax planning

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

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

Topics covered include:

  • Incorporation and basic corporate tax planning
  • Distributions to owner-managers (salaries and bonuses)
  • Income splitting through an incorporated business
  • Small business deduction for qualifying businesses
  • Retirement compensation arrangements (stock options)
  • Employee equity participation
  • Business deductions and tax incentives
  • Capital cost allowance (depreciation)
  • Purchase and sale of a business
  • Capital gains exemption
  • GST/HST
  • Provincial commodity tax
Bonus features:
  • Small Business Times newsletter
  • News Tracker brings you up-to-the-minute information on the latest tax developments. You choose the topic and how frequently you want to be updated.
  • CRA documents on income tax and GST/HST
  • Activity logs help you keep track of time spent on research
  • Free training and technical support

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





Professionals who subscribe to the Tax Planning for Small Business Guide also find these publications instrumental to their practice:

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




tax

Tax Notes

Tax Notes is one of Canada's most widely read tax newsletters. See for yourself why this monthly newsletter is so popular among Canadian tax practitioners with small to medium size practices. You'll find that its timely and incisive feature articles keep you abreast of the latest developments in federal income tax. It gives you cutting-edge analysis from Canadian tax practitioners. Plus, each month you'll have an article written by David Louis, JD, CA, the chair at Minden Gross Taxation Group and one of Canada's leading tax authorities.

So why not take a moment right now and look over this sample issue of Tax Notes?

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




tax

Tax and Family Business Succession Planning, 3rd Edition

An accurate and well written guide to estate planning, estate freeze, income splitting and post mortem tax planning.
Implementing Estate Freezes Estate Planning with Life Insurance, 5th Edition

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

Expert guidance on such complex income tax matters as:
  • Implementing, adjusting and – if necessary – undoing an estate freeze
  • Reversionary trust rules
  • Crystallization of capital gains
  • Life insurance
  • Stop-loss rules
  • Small business deduction
  • Attribution rules
  • Spin-outs
  • Post-mortem issues
Non-tax matters integral to the succession planning process also considered include:
  • Trustees’ powers and duties
  • Shareholders’ agreements
  • Buy-sell agreements
  • Family law
  • Creditor proofing
  • RRSP, RRIF and life insurance designations
Updated and expanded:

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

  • Control premium issues
  • Valuation of discretionary trust
  • Planning for 21st anniversary of a trust 
  • Shareholder agreements relating to buy outs on death
  • Association rules and trusts/choice of executor
  • New developments in distributions to non-residents
  • Estates and acquisition of control rules
  • Structures to multiply the capital gains exemption
  • Discussion of recent technical interpretations (including APFF and STEP Round Tables) and case law developments
Abbreviated Table of Contents
  • Chapter 1 – Introduction to Tax and Family Business Succession
  • Chapter 2 – Estate Freezes
  • Chapter 3 – Trusts
  • Chapter 4 – Capital Gains Exemption & Crystallizat

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




tax

Shareholders' Agreements: A Tax and Legal Guide, 3rd Edition

 The best-selling Shareholders' Agreements: a Tax and Legal Guide is a practical, easy to read reference guide to the major business, financial, and tax considerations involved when structuring shareholders' agreements. The book has been revised since the last edition to take into account changing tax legislation and updates to common legal precedents such as:

  • Enhanced GAAR discussion with comments on recent Superior Court of Canada decision
  • Changes relating to non-competition agreements
  • New dividend taxation rules
  • New issues on share purchase on death
  • Increased lifetime SBC capital gains deduction
  • Changes relating to non-resident vendors/purchasers

The above changes will impact the typical shareholders' agreement as it would relate to payment of dividends vs. retention of income at the corporate level, structuring buyouts in the most tax effective way and the role of holding companies.

Consequently, the content of the book has been updated in order to meet the needs of professionals such as lawyers, accountants, insurance agents, and financial advisors who are frequently asked to comment on these types of agreements. This is especially important since shareholders' agreements form an integral part of business succession and estate planning, which is an area of projected growth given an aging population.

Additional Content:

Shareholders' Agreements: a Tax and Legal Guide also includes boilerplate samples on the accompanying DVD. Working sample agreements and variable clauses will be included on the DVD for convenient agreement creation.

About the Authors:

Jack Bernstein is a Senior Tax Partner with the law firm of Aird & Berlis LLP and a CCH author. Jack is a leading practitioner in the areas of corporate tax and estate planning. He is a well-known lecturer with several professional associations and has written for a number of trade publications. Jack is the original author of the 1988 work.

Stuart Bollefer is also a Senior Tax Partner and a member of the firm's Tax Group, as well as Chair of the Wealth Management and Succession Planning Team. Stuart has more than 25 years of extensive experience providing domestic and international tax advice with respect to mergers and acquisitions, inbound and outbound investment and business expansion, and estate and wealth preservation planning. Stuart acted as editor in chief and contributor in this edition.

Steven Kelman and Dennis Miller are Partners with Aird & Berlis LLP's Corporate Finance group, practising in the areas of corporate finance, mergers & acquisitions, debt and equity financings, and shareholders' agreements. Steven and Dennis have presented at a numbe

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




tax

Retail Sales Taxation in Canada

This webcast was recorded on June 11, 2008

The purpose of Retail Sales Taxation in Canada is to keep organizations up-to-date about recent developments and ongoing compliance issues with respect to retail sales tax (RST) in Canada. Participants will receive timely information about legislative changes and current administrative policy in each of the five RST provinces – British Columbia, Saskatchewan, Manitoba, Ontario and Prince Edward Island. This webinar also offers practical advice on how to deal with many common RST issues.

Retail Sales Taxation in Canada is intended for finance professionals working in industry or public practice who are responsible for managing RST issues for their organization or their clients.

Agenda
Overview of RST in Canada

  • Application of tax
  • Real property
  • Exemptions
  • Recovery of tax

2008 Provincial Budget Developments

  • British Columbia
  • Saskatchewan
  • Manitoba
  • Ontario
  • Prince Edward Island

Common RST Compliance and Audit Issues

  • Records retention
  • Tax on consumption
  • Real property
  • Audit period
  • Overview of audits

Recent Case Law

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

This archived webinar will include:

  • PowerPoint presentation with slides
  • Speaker and facilitator voice-over presenting the slides and answering pre-recorded questions

The total length of recording: 172 minutes and 35 seconds.

The Speakers
This webinar is presented by specialists from Ryan (formerly Robert Brakel & Associates), the leading tax services firm in North America.

Jim Day is a CA and the Director of Tax Advisory Services for Ryan, where he advises a broad range of clients on all aspects of federal and provincial sales taxes in Canada.

Jeffrey Shaw is the Manager of Tax Advisory Services at Ryan, where his current responsibilities focus on providing commodity tax advice and guidance to clients throughout North America.

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




tax

Quebec Tax Reporter - Newsletter

Quebec Tax Reporter newsletter is designed to keep you up-to-date on legislative changes and other tax developments in Quebec. You'll also benefit from practical feature articles and columns written by prominent practitioners.

Updated monthly. Available to be e-mailed in PDF format only.

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




tax

Ontario Tax Reporter - Newsletter

Ontario Tax Reporter newsletter is designed to keep you up-to-date on legislative changes and other tax developments in Ontario. You'll also benefit from practical feature articles and columns written by prominent practitioners.

Updated monthly. Available to be e-mailed in PDF format only.

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




tax

Ontario Retail Sales Tax with Commentary

This edition is current to July 31, 2007

Now in its 28th edition, this well-known title consolidates the full text of the Ontario Retail Sales Tax Act and Regulations and includes current Retail Sales Tax Guides, Small Business Pointers, Information Notices, Interpretation Letters, and General Information Bulletins. The expert comprehensive commentary, by the firm of Ryan (formerly Robert Brakel & Associates), reflects recent changes, including those announced in the 2007 Ontario Budget.

Topics covered:

  • Specific applications of Ontario sales tax
  • Exemptions
  • Refunds
  • Vendor responsibilities
  • Audits
  • Assessments
  • Appeals

Features include:

  • Quick reference charts, including an overview of taxable and exempt goods and services
  • Frequently asked questions and answers highlighted throughout the commentary

Updates include:

  • New rules for the application of sales tax to computer software and related services
  • Changes to the rules pertaining to purchase exemption certificates
  • Changes to the rules pertaining to related party transactions
  • Consequential amendments to the change in the GST rate
  • Changes to various exemptions and rebates
  • 2005, 2006, and 2007 Ontario Budget changes
  • Updated commentary, for all recent changes in legislation and case law
  • Updated legislation, incorporating all recent amendments to July 31, 2007
  • New and revised administrative guides and publications, including updated guides on computer software and purchase exemption certificates
  • A new guide on common audit issues and additional interpretations on leases and rentals and telecommunications services

Table of Contents

  • Foreword
  • Summary of Amendments
  • Quick Reference Charts
  • Ontario Retail Sales Tax Commentary
  • Retail Sales Tax Act
  • Regulation 1012: Definitions, Exemptions and Rebates
  • Regulation 1013: General
  • Regulation 10/03: Rebate for Energy-Efficient Appliances
  • Retail Sales Tax Information Notices
  • Retail Sales Tax Guides
  • Small Business Pointers and Small Business Guide
  • Retail Sales Tax Interpretation Letters
  • Ministry of Revenue Tax Offices
  • Topical Index

About the Author
Formerly known as Robert Brakel & Associates, Ryan is the leading tax services firm in North America, with the largest transaction tax practice in the United States and Canada. Since 1974, the firm's Canadian practice, located in Toronto, Ontario, has performed work for more than 5500 organizations on a variety of tax matters, both provincially and nationally. Headquartered in Dallas, Texas, the firm provides a comprehensive range o

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




tax

McCarthy Tétrault on Tax Disputes

Tax disputes don't just take place in a courtroom. Controversies occur before and during tax audits. You need to be ready to maximize your client's position. In fact, if you have the right tool - one that helps you to maximize your client's position - you may be able to end the dispute and avoid the courtroom completely. McCarthy Tétrault on Tax Disputes is the right tool. It's loaded with practical, useable information that will help keep you up-to-date and well-equipped to handle potential disputes.

This publication gives you the edge with:

  • Current knowledge of assessing practices and audit projects
  • References to current cases
  • Tips on tax dispute preparation
  • Techniques for dispute resolution
  • Necessary skills for settlement negotiation

Loose leaf, DVD, and Internet updated bi-monthly.

McCarthy Tetrault on Tax Disputes represents the views and experience of lawyers in the Tax Dispute Resolution Group of McCarthy Tetrault.

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




tax

Manitoba & Saskatchewan Tax Reporter - Newsletter

Manitoba & Saskatchewan Tax Reporter newsletter is designed to keep you up-to-date on legislative changes and other tax developments in Manitoba and Saskatchewan. You'll also benefit from practical feature articles and columns written by prominent practitioners.

Updated monthly. Available to be e-mailed in PDF format only.

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




tax

Manitoba & Saskatchewan Tax Reporter

Complete, up-to-date coverage of tax law in the province

Manitoba & Saskatchewan Tax Reporter is an essential resource for tax professionals who have clients with business interests in the region. Updated frequently, it provides full coverage of the latest developments in Manitoba and Saskatchewan tax law as well as valuable time-saving tools and commentary. Content includes:

  • Statutes and regulations pertaining to:
    • Income tax (personal and corporate)
    • Health and post-secondary education tax (payroll tax)
    • Fuel tax, oil and gas production tax, mineral tax, mining and royalties tax, tobacco tax, sales tax, corporation capital tax and land transfer tax
  • Official government publications and commentary related to personal and corporate income tax

Bonus features:

  • Provincial Tax News monthly newsletter
  • Handy federal and provincial tax charts
  • Inter-provincial sales tax charts
  • Budget dispatches
  • News releases
  • Case digests
  • Full-text case law
  • Administration and personnel charts
  • A summary of the progress of provincial legislation

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 Manitoba & Saskatchewan Tax Reporter also find these publications instrumental to their practice:

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




tax

Federal Tax Practice

With a practical combination of portability and relevant content, the Federal Tax Practice makes an ideal companion for the tax litigation and tax administration practitioner. It contains all the information you'll need to navigate through tax appeal procedures. And it's portable enough to take along for quick reference in the courtroom or in the boardroom. It features an annotated legislation and other valuable information, including:

  • Tax Court of Canada Act and Rules
  • Relevant portions of income tax and GST legislation
  • Tax Court Practice Notes
  • How to prepare income tax and GST objections
  • Case annotations
  • Taxpayer relief provisions (formerly Fairness Package)
  • Matters under other statutes (EI, CPP, etc.)
  • Forms
  • Flowcharts and checklists
  • Relevant Bulletins and Circulars

Traditional 3-ring reference materials can be awkward and impractical. The Federal Tax Practice provides just the right amount of the content without the bulk. With very simple navigation, it's designed to save you time. No more flipping between binders to find out what you're looking for. The content required for preparing for tax audits and assessments, objections and appeals, and dealing with trial issues is all contained in one convenient volume. You won't find anything on the market today that offers the same combination of essential information and portability. For practical guidance and ultimate convenience, it's simply indispensable.

Table of Contents (abbreviated)

Chapter 1: Canadian Federal Courts

  • General commentary on Canadian court system with respect to tax issues

Chapter 2: Flowcharts and Checklists

  • General and Informal Procedure for Income Tax Act appeals
  • General and Informal Procedure for Excise Tax Act appeals
  • Appeals procedure respecting the Employment Insurance Act
  • Appeals procedure respecting the Canada Pension Plan

Chapter 3: Annotated Tax Court of Canada Act

Chapter 4: Annotated Selected Income Tax Act Provisions

  • Sections 152 through 179.1, 225.1, 225.2

Chapter 5: Annotated TCC Rules: General Procedure

Chapter 6: Annotated TCC Rules: Informal Procedure

Chapter 7: GST Appeals

Chapter 8: Appeals Under Other Statutes

  • Section A: Canada Pension Plan
  • Section B: Employment Insurance Act appeals
  • Section C: Old Age Security Act (OASA) references
  • Section D: War Veterans Allowance Act and Civilian War-related Benefits Act

Chapter 9: Appeals to the Federal Court of Appeal and the Supreme Court of Canada

  • App

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




tax

Federal Master Tax Basics

A cost-effective reference bundle for all your basic tax questions

Federal Master Tax Basics gives you all the core tax information you need from a single online source. A $1,500 value if purchased separately, these resources include the Income Tax Act and common government documents from the CRA, bundled at a special price so every practitioner can stay up-to-date.

With these easy-to-use resources at your fingertips you can get started on any federal tax research question. Materials are linked for quick navigation throughout all your content, which includes:

  • Income Tax Act and Regulations, richly annotated
    • detailed history notes to track changes to the legislation
    • editorially-created references (related matter) to provide hints on other documents to consult to complete your research
    • full text of proposed amendments – essential for tax planning and compliance
  • Access to the full text of all tax treaties, including the Canada-US treaty
  • All income tax forms and guides
  • Other CRA documents
  • Canadian Master Tax Guide commentary – an online version of our trusted reference
    book, updated annually
    • covers a wide range of topics including employment income, business and property income, capital gains, inclusions and deductions from income, and much more
    • includes extensive annotations and cross-references
  • Best-selling guides Preparing Your Income Tax Returns and Preparing Your Corporate Tax Returns
Bonus features:
  • News Tracker brings you up-to-the-minute information on the latest tax developments. You choose the topic and how frequently you want to be updated.
  • Convenient charts and rate tables for quick reference
  • 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.

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




tax

Dominion Tax Cases Digests

Helping you stay abreast of recent tax cases

Dominion Tax Cases newsletter provides summaries of recent tax cases along with periodic case comments.

Included free with your purchase of Dominion Tax Cases (Current).

Published 18 times a year and delivered by email in PDF format.

.Bonus features:

  • 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 Dominion Tax Cases newsletter also find these publications instrumental to their practice:

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




tax

Dominion Tax Cases Consolidated Finding Lists

Dominion Tax Cases Consolidated Finding Lists provides fast reference to over 10 000 full-text decisions of the Income Tax Act.

 

This index is only for prior years' bound volumes of Dominion Tax Cases (Archival).

Related Products

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




tax

Dominion Tax Cases Archival

Archival tax cases from one of Canada’s oldest and most trusted tax services

Dominion Tax Cases (Archival) provides you with the full text of all archival tax cases (from 1920) and includes a complete index of all cases. It covers income tax decisions released by the Tax Court of Canada as well as judgments from the Federal and Supreme Courts of Canada and the higher courts of the provinces on questions of federal income taxation. The archive is updated yearly.
Time-saving features:

  • Headnotes summarize each decision, with links to relevant provisions of the Income Tax Act.
  • The Appeals Filed section alerts the tax researcher to appeals still pending and refusals of Leave to Appeal.
  • Topical index and listing by cases cited

If you also subscribe to Dominion Tax Cases (Current), the two infobases are electronically linked, significantly speeding up your research.

Bonus features:
  • Dominion Tax Cases newsletter
  • 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 Dominion Tax Cases (Archival) also find these publications instrumental to their practice:

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




tax

Dominion Tax Cases - Newsletter

Helping you stay abreast of recent tax cases

Dominion Tax Cases newsletter provides summaries of recent tax cases along with periodic case comments.

Included free with your purchase of Dominion Tax Cases (Current).

Published 18 times a year and delivered by email in PDF format.

.Bonus features:

  • 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 Dominion Tax Cases newsletter also find these publications instrumental to their practice:

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




tax

Dominion Tax Cases (current) with Consolidated Finding Lists

This service includes Dominion Tax Cases (Current) and Dominion Tax Cases Consolidated Finding Lists.

Features include:

  • Income tax decisions released by the Tax Court of Canada
  • Judgments from the Federal and Supreme Courts of Canada and the higher courts of the provinces on questions of federal income taxation
  • Headnotes summarizing each decision
  • Dominion Tax Cases Consolidated Finding Lists (included electronically) provides fast reference to over 10,000 full-text decisions of the federal Income Tax Act
  • Appeals Filed section alerts the tax researcher to appeals still pending and refusals of Leave to Appeal
  • Includes Topical Index and Cases Cited

Related Products

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




tax

Dominion Tax Cases (current)

One of Canada’s oldest and most trusted tax services

Dominion Tax Cases (Current) provides you with the full text of all current-year tax cases along with a complete index to all cases. It covers income tax decisions released by the Tax Court of Canada as well as judgments from the Federal and Supreme Courts of Canada and the higher courts of the provinces on questions of federal income taxation.

Time-saving features:

  • Headnotes summarize each decision, with links to relevant provisions of the Income Tax Act.
  • The Appeals Filed section alerts the tax researcher to appeals still pending and refusals of Leave to Appeal.
  • Topical index and listing by cases cited

If you also subscribe to Dominion Tax Cases (Archival), the two infobases are electronically linked, significantly speeding up your research.

Bonus features:
  • Dominion Tax Cases newsletter
  • 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 Dominion Tax Cases (Current) also find these publications instrumental to their practice:

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




tax

Death of a Taxpayer, 10th Edition

The Estate Planner's Handbook, 4th Edition Strategic Use of Trusts in Tax and Estate Planning
Key tool for lawyers, accountants, financial planners, executors, trustees and other professional advisors

Death of a Taxpayer offers a comprehensive review of the relevant income tax implications that occur at death. Fully updated to reflect the latest budgetary pronouncements, legislative changes, new case law, CRA administrative positions, this exclusive edition provides guidance to help minimize the tax burden on the estate of the deceased taxpayer.

Designed as an all-in-one resource for tax professionals, it contains detailed information on the intricacies of estate planning and income tax compliance, with expert commentary you can trust to address even the most complex tax issues that can arise at death. It is a key tool for lawyers, accountants, financial planners, executors, trustees and other professional advisors.

Topics include:

  • The tax treatment on death of income from rights and things, periodic payments, refund of premiums from RRSPs, etc.
  • The tax treatment of capital property at death
  • Rollovers to spouses, common law partners and qualifying trusts
  • Special issues regarding partnerships and farm property
  • Taxa

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




tax

Charities, Non-Profits and Philanthropy Under the Income Tax Act, 2006

Written by William I. Innes, LLB, LLM, and Patrick J. Boyle, LLB, Canada's most highly regarded experts on charities and non-profits at Dentons, Charities, Non-Profits and Philanthropy under the Income Tax Act provides a readable, affordable and comprehensive guide to the regulation of charities, non-profits, and philanthropy under the Income Tax Act. This book brings together all the material charities, non-profits, and their advisors need in one manageable, user-friendly volume.

Topics covered:

  • What Qualifies as a Charitable Donation?
  • How is a Charitable Organization Defined?
  • Registration of Charities
  • Public Foundations
  • Private Foundations
  • Gift Planning
  • Reporting, Disclosure, and Record Keeping
  • Penalties and Revocation of Registration
  • Appeals
  • Charitable Donations and Expenditures in Foreign Countries
  • Political Activities

A must-have reference tool for anyone who:

  • Provides legal or accounting services to charitable or non-profit organizations
  • Provides advice on charitable donations as a vehicle for tax management and estate or tax planning
  • Acts as an administrator of a charity or non-profit organization

There is simply no better source for complete and up-to-date tax advice concerning charitable organizations and charitable donations!

Be sure about your tax planning strategies. Order Now!

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




tax

Cantax TaxSuite Small Office

Cantax users across Canada are a varied group — big offices, home offices, corporate tax preparers, bookkeepers, you name it. They all have different needs but they all like value.

We created seven different bundles so all our users can save, no matter which set of Cantax products they need. Every Cantax TaxSuite features a great package price and you get only what you need.

Cantax Small Office Bronze TaxSuite is the most popular choice for small to mid-sized business owners. This starter package includes 50 T1 returns and 3 T2 returns. Corporate users love it because it takes care of personal, corporate and employee tax tasks at a great price.

Add EFILE to your TaxSuite to save time and money (and for happier clients)

EFILE for T1s or Corporation Internet Filing (CIF) for T2s is secure, confidential and fast, and it means your clients get their returns as fast as two weeks later. With Cantax tracking EFILE/CIF return status, it’s easier to manage your tax season workflow too. And with more corporations required to efile this year, you’ll be ahead of the game with Cantax’s single-click filing. (No outputting, no flipping between programs. Just a click.)

Did we mention you also save time and money on printing and mailing?

So what are you waiting for? All you need to do is register for free with the CRA and add EFILE to your Cantax TaxSuite.

Already using CANTAX? Click here to pay your invoice.
For more information, call 1-800-268-4522.

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




tax

Cantax TaxSuite

Cantax users across Canada are a varied group — big offices, home offices, corporate tax preparers, bookkeepers, you name it. They all have different needs but they all like value.


Download Order Form

We created four different bundles so all our users can save, no matter which set of Cantax products they need. Every Cantax TaxSuite features a great package price and you get only what you need.

All Cantax TaxSuites include EFILE to help you serve your clients better

Besides reducing printing and mailing costs, filing returns

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




tax

Cantax T2 and T2 Plus with Corporation Internet Filing

For more than 20 years, Cantax T2Plus with Corporation Internet Filing has been the go-to corporate tax software for Canadian professionals, and with reason. It’s your tool to navigate tricky corporate returns easily and accurately, so you can get back to the business of offering your clients more.

Everything you need, anywhere you are

Are you in rural Alberta and need a form? Or maybe you’re in Ontario and dealing with harmonization? No problem. Cantax T2Plus with Corporation Internet Filing supports corporate returns in every province or territory, except Québec. And whether your clients do business in one or all of the provinces and territories, you’re prepared. Every calculation and common forms are included.

Plus:

  • You don’t need to remember the name of every lesser-known form — simply perform a keyword search for forms.
  • Clients with all kinds of year-end dates? One version of Cantax T2Plus with Corporation Internet Filing can handle them all.
  • Bankruptcy filings are handled without purchasing additional modules.

Productivity features save you time and effort!

  • You’re still prepared next year, and the year after that. Cantax T2Plus with Corporation Internet Filing provides coverage for roughly 3½ tax years.
  • Ontario harmonization changes are built right in so there is nothing extra you need to do.
  • Completing a form that’s required on separate filings or documents? You can "clone" certain forms to create an extra copy, so you can improve accuracy and save time.

Save your energy for helping your clients, not figuring out tax software

Starting right from the get-go, Cantax T2Plus with Corporation Internet

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