Acasti picks CordenPharma to extract omega-3s from krill

Drugs can be made by more than just chemical synthesis. Here are stories of three from the sea, the land, and yes, the factory

Skyhawk will receive $60 million up front to develop drug candidates that target RNA in neurological diseases

Study shows how stopping one enzyme could help drugs treat an important class of cancers more effectively

On its 15th anniversary, ACS outreach program expands to a weeklong celebration

Multiple sources, including journal articles and chemical catalogs, get the borate bonding and reactivity wrong

Current district judge is viewed as reliably conservative, deferent to presidential power

Teijin breaks ground on a $600 million plant in Greenwood as global demand grows for the strong, lightweight material

The company claims its technology will allow it to access previously undruggable targets

The partners expect to begin clinical studies of the compound later this year

Un estudio hace que los científicos se replanteen cómo se desarrollan las infecciones bacterianas

As chip components continue to shrink, the semiconductor industry explores alternatives to today’s copper connectors to avoid electrical problems

Combining UV disinfection with a photocatalytic membrane helps to reduce the bacteria and their genes in wastewater

The company claims its technology will allow it to access previously undruggable targets

Combining UV disinfection with a photocatalytic membrane helps reduce the bacteria and their genes in wastewater

Cutting-edge chemistry makes recreation in the wild more enjoyable—and more comfortable. 

Iron oxide particles and hydrogen peroxide bust biofilms on teeth in rat study

Pilot demonstrations at sites contaminated with dioxane could happen as early as next year

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

Sensex, Nifty 50 have fallen sharply and hover above respective key support; stay alert

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

The MG Hector has grabbed a lot of attention and interest, especially for its segment-above technologies.

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

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

Both US and Indian firms have risen to the challenge, recognising the huge market potential for companies with the capacity to think outside the box, says Nisha Biswal.

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

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

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

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

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

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

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

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Published: December 2011

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

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

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

Topics covered:

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

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

Contributors
Anne Chaurette
K. Thomas Grozinger
Shamim Panchbhay

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

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.

Published: November 2003

Considering going public? Concerned about the risks? Want to know more about the advantages?

The decision to go public is not an easy one. It can be a time-consuming and expensive process and the company becomes subject to a host of ongoing requirements. However, management at most companies who've gone public would say that it was worth the effort and expense.

Getting and Staying Listed: A Primer for Public Company Executives and their Professional Advisors discusses the pros and cons of going public, along with a description of the process. Throughout, extensive footnotes help you locate the rules easily. The chapter breakdown allows you to find the relevant material quickly. Its scope is national, with all applicable securities legislation and rules of the three Canadian marketplaces covered: the Toronto Stock Exchange, the TSX Venture Exchange, and the Canadian Trading and Quotation System.

About the Author
Timothy S. Baikie LL.B., B.C.L., LL.M., is head counsel to the Canadian Trading and Quotation System Inc. (CNQ) and has played an instrumental role in shaping its rules and policies.

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

Why we created Financial Planning Education for Accountants: A Fast Track to the CFP(TM) Examination. Your clients require help in managing their personal finances. They need complete financial planning services and who is better positioned to provide that service than you? As their accountant, you've earned your client's trust and respect. Helping them to manage their retirement and wealth is a natural step forward. By offering complete personal financial services, you'll serve their needs better, while enhancing your business practice. The modular curriculum of our accredited CFP™ Education Program enables you to focus on topics that are least familiar or where you may require an update. This saves you time. Accountants with three years of related industry experience may qualify to challenge FPSC’s CFP™ Examination. If so, you can use this educational product to fully prepare to earn your CFP(TM) designation. You can also use it simply to add to and update your financial planning knowledge for everyday use.

Content: There are a total of 19 modules provided in the CCH/Advocis CFP(TM) qualifying program. Ten modules are strongly recommended for accountants. They include areas of personal financial services that you may not have studied recently, or at all, or encountered in prior work experience. These topics were selected by accounting experts and survey respondents. They stated that having this knowledge would help them add significant value for their clients. There are also nine optional modules which present the remaining topics covered in the FPSC CFP™ Examination syllabus.

Self-study and Online Self-Testing: In addition to receiving four bound volumes of printed educational content, you obtain online access to the testing portion of the qualifying program. With two opportunities to test yourself over a period of one year, you’ll know what to review further and when you are ready to sit for the CFP™ Examination.

Significant savings: Four Complete Texts and one year of self-testing for $795. If you qualify to challenge the CFP Examination, you can obtain this learning at about half of the price of the full registration fees of the complete qualifying program..

In-class Instruction: Contact us or Ashton College, one of our CFP™ Education Program academic partners, to determine when this program is offered.

Recommended Modules: The following highly recommended modules are included in print and online testing: M 3- Legal Fundamentals and Family Law; M 4- Government Sponsored Benefit Programs; M 8- Professional Standards and Financial Industry; M 9- Risk Management- Fundamentals, Health, and Property & Casualty; M 10- Risk Management- Life Insurance and Living Benefits; M 11- Registered Pension Plans; M 14- Retirement Planning; M 16- Investments- Products; M 17- Investment Planning; M 19- Estate Planning.

Opti

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