id Federal Tax Course: A Guide for the Tax Practitioner (2014) (US) By www.cch.ca Published On :: Thu, 25 Oct 2012 13:54:42 GMT Author: Susan Flax Posner Offers the knowledge and know-how needed to deal effectively with all current developments in federal tax. The Guide presents a complete picture of the federal tax law for today's busy practitioners with clear and easy-to-understand explanations. It discusses hundreds of tax strategies and uses real-world examples to illustrate application of tax principles. The Guide covers taxes in a uniquely approachable and understandable way and it helps readers avoid costly tax traps and keep tax bills at their rock-bottom minimum. Simply written and illustrated, yet comprehensive, the Guide provides: Eight chapters on figuring the individual tax that clearly explain all the rules and concepts involved Six chapters on deductions and exemptions that painstakingly present the detail in clear language Five chapters on withholding, AMT and tax accounting that cut through the complexity for better understanding Six chapters on taxation of corporations, S corporations, partnerships, and estates and trusts that plainly explain the rules Five chapters on returns, payments, foreign income and estate and gift that crystallize the issues The new 2014 Edition reflects all recent legislation up to the print date of November, 2013, as well as recent regulations, rulings and case law that impact the many topics covered. Key Tax Return Filing Facts Excise Tax Rates Federal Tax Calendar (if available at time of publication) Figuring the Individual Tax 1. Individuals Filing Status, Personal Exemptions, Standard Deduction and Rates 2. Gross Income Inclusions 3. Retirement Plans 4. Employee Fringe Benefits 5. Gross Income Exclusions 6. Gain or Loss Basis Recognition 7. Gain or Loss, Sale of Residence, Casualty, Theft, Condemnation 8. Capital Gains and Losses of Individuals Maximizing Deductions and Credits 9. Personal Deductions 10. Travel and Entertainment Deductions 11. Depreciation 12. Business Deductions 13. Losses and Bad Debts 14. Tax Credits, Estimated Tax for Individuals Withholding Payroll Taxes - Minimum Tax Accounting 15. &nbIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 09:17:31 GMT Author: Linda M. Johnson, Ph.D., CPA Features an easy-reading, straightforward forms approach that is both simple and direct without complex legal language. It introduces basic tax concepts and then fully illustrates them with clear examples and helpful filled-in forms. Concise presentation that covers all the basic material required for an introductory tax course. Organization that clearly focuses student attention on key concepts and important learning objectives for better overall comprehension. Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements. Filled-in forms that support the explanatory material, so students see actual tax compliance, in practice. Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes. End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep. Special Comprehensive Problems that integrate the major concepts from several chapters to help students "put the pieces together" and prepare for examination. To speed course preparation and to help teachers make the transition from other textbooks, a comprehensive Instructor's Guide is available to adopting teachers. The CCH Classroom Essentials CD includes: An electronic file of the entire Instructor's Guide, so teachers can access all the great information contained in the print Instructor's Guide at their office/home PC or on their laptop. Respondus-ready and Microsoft® Word files of the Testbank questions created by the textbook authors for all chapters in the book. These files allow instructors to customize their own tests. CCH's Computer Slide Presentations for each chapter that help enhance and facilitate class lectures and discussion. 9780808038009 8-1/2" x 11" 848 pages Related Products Federal Tax Practitioner’s Guide (2015) (U.S.) Federal Tax Study Manual (2014) (U.S) Federal Taxation Practice and Procedure (11th Edition) (US) Federal Taxation: Basic Principles (2014) Principles of Business Taxation (2014) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Essentials of Federal Income Taxation for Individuals and Business (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 13:22:52 GMT Author: Linda M. Johnson, Ph.D., CPA Features an easy-reading, straightforward forms approach that is both simple and direct without complex legal language. It introduces basic tax concepts and then fully illustrates them with clear examples and helpful filled-in forms. This book builds foundation on which to build students' knowledge and understanding of the tax issues which will affect them throughout their careers. Concise presentation that covers all the basic material required for an introductory tax course. Organization that clearly focuses student attention on key concepts and important learning objectives for better overall comprehension. Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements. Filled-in forms that support the explanatory material, so students see real-world tax compliance, in practice. Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes. End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep. Special Comprehensive Problems that integrate the major concepts from several chapters to help students "put the pieces together" and prepare for examination. Overview of the Tax Structure Tax Determination, Payments and Reporting Procedures Gross Income Inclusions Gross Income Exclusions and Deductions for AGI Personal Itemized Deductions Other Itemized Deductions Self-Employment Depreciation and Amortization Rental Activities Property: Basis and Nontaxable Exchanges Property: Capital Gains and Losses, and Depreciation Recapture NOLs, AMT, and Business Tax Credits Withholding, Payroll, and Estimated Taxes C Corporations Partnerships and S Corporations Tax Tables Earned Income Credit Tables 848 pages Related Products Federal Taxation: Basic Principles (2014) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) State Tax Handbook (2014) 1040 Express Answers (201If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Drafting Effective Contracts: A Practitioner's Guide, Second Edition By www.cch.ca Published On :: Thu, 21 May 2009 14:16:54 GMT A favorite reference tool for over a decade, Drafting Effective Contracts combines a clear analysis of how effective agreements are structured, a practical breakdown of its essential elements and an overview of the overall process, from conducting the initial client meeting to closing the deal. This completely updated guide presents consistent structural analysis and a set of fundamentals that can be used from contract to contract. You are led step-by-step through the creation process and offered direction around the obstacles that may be encountered along the way, in drafting agreements for goods and services, promissory notes, guaranties and secured transactions. You will find a detailed discussion of the 11 drafting elements that every contract may have: parties; recitals; subject; consideration; warranties and representations; risk allocation; conditions; performance; dates and term; boilerplate; and signatures. You also get an array of sample contracts and statutory material, making this the most complete tool for building legal agreements that work. Table of Contents: Part 1: Process Chapter 1: Getting Started Chapter 2: Drafting Elements Chapter 3: Negotiations and Closings Part 2: Applications Chapter 4: Agreements for the Sale of Goods and Services - Overview Chapter 5: Agreements for the Sale of Goods and Services - Structural Analysis Chapter 6: Promissory Notes - Overview Chapter 7: Promissory Notes - Structural Analysis Chapter 8: Guaranties - Overview Chapter 9: Guaranties - Structural Analysis Chapter 10: Security Agreements - Overview Chapter 11: Security Agreements - Structural Analysis Appendix A: Litigated Language If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id CPA's Guide to Management Letter Comments, with CD-ROM (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 11:47:55 GMT Author: Bert L. Swain, CPA Developed through 30 years of experience in auditing practice for clients in a broad spectrum of industries, the CPA's Guide to Management Letter Comments provides literally hundreds of management comment examples for numerous situations that that are encountered by real firms working with real clients. Beginning with an example of the actual opening paragraph of a management letter, this compendium continues through all critical areas encountered during an audit and ends with suggested closing paragraphs so that even a first-time management letter preparer can produce a high-quality final product like a well-seasoned auditor. All of the management comment letter text in the book is provided on a free companion CD-ROM in folders that correspond to the chapters in the book where the text appears. Opening for Letter Cash Investments Accounts Receivable Inventory Fixed Assets Sales, Invoicing, and Revenue Purchasing and Expenses Accounts Payable Payroll Taxes Insurance Coverage Equity Grants Organizational/Governance Structure Administrative Issues Computer Systems Annual Audit and Client Cooperation Miscellaneous (e.g., Accrual Basis of Accounting, Restricted Funds Review Needed) SAS-99 and the Sarbanes-Oxley Act of 2002 Closing for Letter The Auditor's Communication with Those Charged with Governance 9780808039136 6" x 9" 312 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id CPA's Guide to Management Letter Comments, with CD-ROM (2014) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:03:24 GMT Author: Bert L. Swain, CPA Developed through 30 years of experience in auditing practice for clients in a broad spectrum of industries, the CPA's Guide to Management Letter Comments provides literally hundreds of management comment examples for numerous situations that that are encountered by real firms working with real clients. Beginning with an example of the actual opening paragraph of a management letter, this compendium continues through all critical areas encountered during an audit and ends with suggested closing paragraphs so that even a first-time management letter preparer can produce a high-quality final product like a well-seasoned auditor. All of the management comments letter text in the book is provided on a free companion CD-ROM in folders that correspond to the chapters in the book where the text appears. Opening for Letter Cash Investments Accounts Receivable Inventory Fixed Assets Sales, Invoicing, and Revenue Purchasing and Expenses Accounts Payable Payroll Taxes Insurance Coverage Equity Grants Organizational/Governance Structure Administrative Issues Computer Systems Annual Audit and Client Cooperation Miscellaneous (e.g., Accrual Basis of Accounting, Restricted Funds Review Needed) SAS-99 and the Sarbanes-Oxley Act of 2002 Closing for Letter The Auditor's Communication with Those Charged with Governance 312 pages If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Corporate Taxprep Seminar Guidebook By www.cch.ca Published On :: Fri, 12 Dec 2014 09:30:59 GMT This guide is designed as a discussion of specific features in Corporate Taxprep and was used during the Fall 2014 Corporate Taxprep seminars. We are offering this comprehensive 250 page Seminar Guide to all Corporate Taxprep customers until December 31, 2014. Quantities are limited so order today! The material within this guide was prepared based on Corporate Taxprep 2014 version 1.1 as well as a pre-release copy of the Corporate Taxprep 2014 version 2.0. More specifically this guide covers: Essential Program Information Represent a Client New CRA Services Technical Changes within Corporate Taxprep Federal Tax and Form Changes Provincial Tax and Form Changes Filing Requirements Amending Returns Accessing Prior Version Files Related and Associated Corporations in Corporate Taxprep Ten “Must-know” Taxprep Features Importing and Exporting Data Printing This guidebook is available for purchase until December 31, 2014 and quantities are limited so order today! If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Consent to Treatment: A Practical Guide, Fourth Edition By www.cch.ca Published On :: Wed, 20 May 2009 09:53:52 GMT Consent to Treatment is the single-volume complete library of patient consent topics and solutions. Written by an experienced health care attorney and risk manager, this leading resource helps you formulate your own effective, voluntary and lawful policies and procedures, so that you can successfully limit liability and avoid litigation. Described as the bible on consent by health lawyers and risk managers, it was recently reviewed by the Journal of the American Medical Association and has been cited in over 90 law review articles and 20 court decisions, including a landmark ruling by the U.S. Supreme Court regarding end-of-life choice-making. This handbook helps you navigate both common and complex topics to remain compliant with state and federal laws. The Fourth Edition has been updated to include information on the new algorithm on therapeutic consent process. It also includes important developments on HIV testing, human research, minors and organ donation and details the new CMS interpretive guidelines on informed consent Table of Contents: Chapter 1: The Rules for Consent to Treatment Chapter 2: Exceptions to the Rules Chapter 3: Reproductive Matters and Consent Chapter 4: Prisoners and Detainees Chapter 5: Minors Chapter 6: Mental Illness, Mental and Developmental Disability, and Consent Chapter 7: The Right to Refuse Treatment Chapter 8: Human Research and Experimentation Chapter 9: Organ Donation and Autopsy Chapter 10: The Elderly and Consent Chapter 11: Alcohol, Drug, and Substance Abuse in the Workplace: Consent Issues Chapter 12: Documentation of Consent and Practical Rules for Consent If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Confidentiality in International Commercial Arbitration By www.cch.ca Published On :: Fri, 27 Sep 2013 10:35:23 GMT Published: June 2011 Confidentiality in International Commercial Arbitration deciphers the current degree of confidentiality in international commercial arbitration as reflected by the most important arbitration rules, national laws, other arbitration-related enactments, and practices of arbitral tribunals and domestic courts globally. Drawing on this data and analysis, the author then sets forth criteria to assess the breach of confidentiality in international arbitration and the proper rules for protecting or sanctioning such breaches. What do we understand by confidentiality in arbitration? What are its limitations? Who is bound to observe it? How can we quantify its breach? In addressing these questions, the book engages such issues as the following: Reasons for disclosure – e.g., for the establishment of a defence, for the enforcement of rights, in the public interest or in the interests of justice Disclosure by consent, express or implied Circumstances triggering statutory obligation of disclosure Recent trends towards greater transparency in investor-State arbitration Court measures in support of arbitral confidentiality such as award of damages for breach of confidentiality Categories of persons bound by confidentiality, including third parties such as witnesses and experts Structured along the main stages of the arbitral process, the analysis covers the duty of confidentiality from the initiation of arbitral proceedings through their unfolding to the issuance of the award and after. The scope of confidentiality is reviewed in the practice of arbitral tribunals and domestic courts, and from the perspective of international arbitration institutions, with detailed attention to various arbitration rules and numerous significant cases. In its elucidation of the amount of confidentiality that ‘veils’ each phase of the arbitral process, and its ground-breaking identification of ‘patterns of disclosure’, this book is sure to raise awareness about the various facets and problems posed by confidentiality in arbitration. Although its scholarly contribution to the law of international commercial arbitration cannot be gainsaid, corporate counsel worldwide will quickly prize its more practical value. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id CCH's Guidebooks to State Taxes 2015 By www.cch.ca Published On :: Tue, 23 Sep 2014 11:33:38 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 6" x 9" State Item Availability ISBN Pages California 8450 Dec-14 9780808038450 784 Connecticut 8474 Nov-14 9780808038474 324 Florida 8498 Full Article id Cantax Productivity Seminar Guidebook By www.cch.ca Published On :: Fri, 12 Dec 2014 10:18:57 GMT This guide is designed as a discussion of specific features in Cantax and was used during the Fall 2014 Cantax Productivity seminars. We are offering this comprehensive 340 page Seminar Guide to all Cantax customers until December 31, 2014. Quantities are limited so order today! More specifically this guide covers: Cantax T1 Interview/Billing Client Invoice Options Preference Settings T183 – What’s New New! - Cantax Connect Preparing Coupled Returns Dependants and Family Returns Reviewing the Return Quick Entry Forms Tax Summaries Cantax T1 Forms, CRA Schedules and Features for 2014 Spotlight on - T2125 T1135 Provincial Form Changes 2014 Federal Tax Changes Spotlight on – Claiming Auto Expenses, T2200 Provincial Tax Changes Spotlight on – Non Refundable Credits in Various Scenarios Reports Attaching Schedules Columnar Worksheets Breakdown Feature Local and Global Annotations Printing and Printing Defaults Options Form Selection Printing a Return EFILE Cantax T2 & T2 Plus T2 Program New and Revised Forms T2 Tax and Form Changes Federal 2014 T2 Provincial Tax and Form Changes 2014 T2 Print Settings Corporate Internet Filing Alberta Netfile Payment methods FormMaster 2014 Tax and Form Changes Preparing Returns Form Manager Print Formats Electronic Filing or Information Returns FormMaster Features Spotlight on – Amending T Slips Cantax T1 Hotkeys Combinations Cantax T2 Hotkeys Combinations This guidebook is available for purchase until December 31, 2014 and quantities are limited so order today! If you would like more details about this product, or would like to order a copy online, please click here. Full Article id Canadian Securities Regulatory Requirements Applicable to Non-Resident Broker-Dealers, Advisers and Investment Fund Managers By www.cch.ca Published On :: Thu, 18 Oct 2012 12:33:57 GMT Published: November 2012 Canadian Securities Regulatory Requirements Applicable to Non-Resident Broker-Dealers, Advisers and Investment Fund Managers provides foreign securities and investment firms with essential information they need about Canadian securities regulatory licensing requirements. Written with Canada’s top securities law experts at McCarthy Tétrault LLP, this resource serves as a comprehensive guide to foreign securities and investment firms seeking Canadian clients. In short, anyone who has clients conducting securities business in Canada will require this resource. Foreign investment managers will also require this information to act as an investment fund manager in Canada. The book covers topics that should be addressed by non-residents before trading securities or providing investment advice to any person or company within Canada. What's included: Dealer registration Adviser registration Investment fund manager registration Prospectus requirements If you would like more details about this product, or would like to order a copy online, please click here. Full Article id Canadian Commercial Law Guide By www.cch.ca Published On :: The Canadian Commercial Law Guide provides you with in-depth and up-to-date expert commentary and coverage of a wide variety of business and commercial law areas across Canada. Your subscription includes: a monthly newsletter, the Commercial Times, that explains changes to relevant law, summarizes recent cases, and provides in-depth articles that examine current topics of interest to commercial lawyers the News Tracker, which lets you know the status of legislative changes (available only to online subscribers) tables of concordance comparing significant pieces of legislation across the country in-depth commentary on the following key commercial topics: sales contracts debt collection consumer protection negotiable instruments intellectual property personal property security other forms of security bankruptcy and insolvency product liability competition law Areas covered include franchising, consumer disclosures, trade secrets, class actions, secured transactions, and much, much more! If you would like more details about this product, or would like to order a copy online, please click here. Full Article id Business Franchise Guide By www.cch.ca Published On :: Wed, 23 Jan 2013 07:57:33 GMT Since the early days of franchise law over 20 years ago, the Business Franchise Guide has been the only single source of federal and state franchise and distribution laws, regulations, uniform disclosure formats and full-text case reporting. It contains hundreds of pages of FTC and UFOC guidelines that aid franchisers in developing a uniform format for use under various state laws that require disclosure and registration prior to the sale of franchises. Our experienced editorial staff at CCH has included more than 900 pages of explanations analyzing nearly 150 franchise law topics, with annotations dating back to 1980. Features: Obtain FTC and UFOC guidelines necessary for creating disclosure/ registration documents Gain access to over nearly 5,000 court and administrative decisions that litigators can use in their cases Guide yourself with the help of more than 900 pages of CCH explanations and analysis that present franchise law in easy-to-understand terms Unlock international franchise laws with the English translations of laws and regulations in 18 jurisdictions that keep franchisors with businesses outside the U.S. up-to-date and in compliance Stay current with monthly updates along with a newsletter that highlights the latest franchise law changes and developments Anticipate new legal requirements with a monthly list of pending state and federal legislation If you would like more details about this product, or would like to order a copy online, please click here. Full Article id British Columbia Corporations Law Guide By www.cch.ca Published On :: The British Columbia Corporations Law Guide provides you and your firm with comprehensive and up-to-date coverage of British Columbia company law and includes all relevant Acts and Regulations, decisions, rulings, and releases affecting the formation of companies and societies and their legal operation under British Columbia law. To further assist you in maintaining compliance, the Guide includes relevant commentary, a Table of Concordance and numerous precedents pertaining to each topical area within the Guide, all of which have been updated to incorporate recent legislative changes. The Guide also includes the full text of recent court decisions. Topics covered include: Incorporation and Organization Company Alterations Directors and Officers Corporate Finance Shareholders' Meetings and Agreements Records and Returns Audits and Financial Statements Liquidation, Dissolution and Restoration Shareholders' Remedies Extra-Provincial Corporations Societies Included with your subscription is Corporate Brief, a monthly newsletter containing feature articles, digests of recent cases, and updates to legislation. Subscribe to the online version and access Corporate Law News Tracker. With the News Tracker, you get notices of all updates via e-mail. Your updates give you instant access to changes in corporate law that originate from a variety of primary and secondary sources such as press releases, legislation, and cases. If you would like more details about this product, or would like to order a copy online, please click here. Full Article id Auditor's Risk Management Guide: Integrating Auditing and ERM (2013) (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 10:21:46 GMT Comprehensive how-to book that guides the reader on performing risk management-based audits. The book covers the Enterprise Risk Management Integrated Framework issued by the Committee of Sponsoring Organizations (COSO). Following the passage of Sarbanes-Oxley and its strict corporate governance and accountability provisions, developing better risk management techniques is becoming more important in meeting higher audit committee expectations. The first part of the Auditor's Risk Management Guide provides a broad understanding of corporate governance, ERM principles, and different auditing approaches. It also provides step-by-step instructions on how to execute the risk management-based audit, including frequently asked questions. The second part of the book is devoted to detailed case studies that illustrate the risk management-based audit methodology and tools in different scenarios, beginning with a business risk assessment and working through common audit areas such as closing the books, accounts payable, and accounts receivable. Practice Pointers and Observations throughout provide additional commentary to assist the reader in understanding the methodology. A free CD-ROM is included with the book provides electronic versions of the various work programs, checklists, and other tools in the book. PART I: Risk Management-Based Auditing 1. Overview of Enterprise Risk Management 2. The Enterprise Risk Management Funnel 3. Evolution of Auditing Approaches 4. Strategy: The Beginning of the Journey 5. Risk Assessment: Business Level 6. Risk Assessment Qualification Techniques 7. Entity-Level Control 8. Risk Assessment: Process Level 9. Process Design Phase 10. Testing Phase 11. Risk Infrastructure Assessment 12. Action Planning Phase: The Real Value 13. Monitoring and Follow-Up 14. Auditing the ERM Process 15. The Future of Risk Management-Based Auditing 16. Frequently Asked Questions PART II: Case Studies 17. Case Study: Business Risk Assessment 18. Case Study: Risk Management Infrastructure 19. Case Study: Close the Books 20. Case Study: Inventory 21. Case Study: Procurement 22. Case Study: Accounts Payable and Disbursements 23. Case Study: Accounts Receivable and Collections 24. Case Study: Quality Assurance 25. Case Study: Payroll and RelatIf you would like more details about this product, or would like to order a copy online, please click here. Full Article id Archived Webinar - Death and Taxes - When Life's Two Certainties Collide By www.cch.ca Published On :: Fri, 28 Nov 2014 15:11:15 GMT By popular demand, we are now offering an archived version of the webinar Death and Taxes - When Life's Two Certainties Collide that took place on October 28, 2014. Many a joke has turned on the axiom about the certainty of death and taxes. However, when the first precipitates the second, the resulting complexities are anything but humorous. The planning opportunities and potential complications in planning for those who have a broad base of asset holdings often leave accountants feeling confused and frustrated. Fret no longer. In this insightful but concise two-hour archived webinar, Shaun Doody will provide a practical overview of the tax issues and considerations that can arise upon the death of a taxpayer. This includes an overview of the deeming rules invoked on death, the tax treatment of various assets, and some planning opportunities and strategies available to deal with these issues. More specifically, topics covered will include: Overview of taxation on death in Canada Income in year of death Deemed realization of income at death Deemed disposition of assets at death Tax treatment of jointly held assets Tax treatment of special assets Principal residence Small business corporations Farming and fishing properties Cottage and vacation properties Partnership interests Trust interests Personal use property Charitable donations Special rules and elections Insurance Corporate owned policies Valuation issues Capital dividend account Foreign assets Post-mortem tax planning Capital losses of the estate Step up strategy Pipeline strategy Taxation of estates Testamentary trusts Testamentary spousal trusts 21-year rule Distributions to non-residents 2014 Budget changes to taxation of estates/testamentary trusts Estate planning Objectives Estate freeze Inter vivos trusts Charitable donations Spousal rollovers Income splitting US tax issues This archived webinar includes: 30 days to review the webinar recording PDF version of the presentation slides Our Speaker: Shaun Doody, Tax Lawyer, Fogler Rubinoff LLP ShaIf you would like more details about this product, or would like to order a copy online, please click here. Full Article id Arbitrating Under the 2012 ICC Rules: An Introductory User's Guide By www.cch.ca Published On :: Fri, 27 Sep 2013 10:43:59 GMT Published: May 2012 Arbitrating Under the 2012 ICC Rules: An Introductory User's Guide is structured so as to follow the sequence of events that would typically take place in the resolution of a dispute by arbitration. Following a discussion of preliminary matters, the authors go on to describe the process leading from negotiation to arbitration, the initial decisions that may be taken by the ICC International Court of Arbitration, and the different steps in the proceedings before the arbitral tribunal. The book concludes with a discussion of the award and its enforcement. Focusing on the 2012 ICC Rules – which apply to all ICC arbitrations commenced on or after 1 January 2012 unless the parties have agreed that an earlier version should apply – this book serves the needs of the following parties: Those who want a full introduction to the topic of ICC arbitration Those who already have a good understanding of how ICC arbitration worked under the old 1998 ICC Rules but are looking for an update on the new 2012 ICC Rules Those who need to take a decision on whether to opt for ICC arbitration Those who have opted for ICC arbitration and need to draft an ICC arbitration clause Those who are actually faced with the prospect of an ICC arbitration Extensive references to relevant books, articles, websites and other resources as well as a comprehensive glossary further enhance the book's practical value. If you would like more details about this product, or would like to order a copy online, please click here. Full Article id Alberta Corporations Law Guide By www.cch.ca Published On :: Essential for anyone dealing with Alberta corporate law, the Alberta Corporations Law Guide gives you comprehensive, up-to-date coverage. In this one publication, you'll have all relevant Acts and regulations, decisions, rulings, releases, tables of concordance, reference charts, and forms affecting the formation of companies and societies and their legal operation under Alberta law. Also included is commentary prepared exclusively by the law firm Bennett Jones LLP. What's New: Amendments to significant legislation and regulations added, including to Business Corporations Act, Companies Act, Coorperative Act, Credit Union Act, Interpretation Act, Legal Profession Act, Loan and Trust Corporations Act, Partnership Act, Regulated Accounting Profession Act, Securities Act, and Cooperatives Act Regulation Significant cases reported include Aronowicz v. Emtwo Properties Inc., Danso-Coffey v. The Queen, Zildjian v. Sabian Ltd., Bruni v. Garlicki, Burnham v. Augen Gold Corp., Link v. Venture Steel, Inc., Computershare Trust Co. v. Crystallex International Corp., Shopples.com Corp. v. Brown, Bhangoo v. Soon, Runnalls v. Regent Holdings Ltd., and In re Magna International Inc. Table of Concordance to Canadian Corporations Legislation updated Commentary covers such key topics as: Incorporation Corporate Finance Directors and Officers Shareholders Borrowing and Investments Reorganizations and Takeovers Investigation, Remedies, Offences, and Penalties Continuance Insider trading and Financial Disclosure Extra-provincial Corporations Liquidation and Dissolution Included with your subscription is Corporate Brief, a monthly newsletter containing feature articles, digests of recent cases, and updates to legislation. Subscribe to the online version and access Corporate Law News Tracker. With the News Tracker, you get notices of all updates via e-mail. Your updates give you instant access to changes in corporate law that originate from a variety of primary and secondary sources such as press releases and cases. If you would like more details about this product, or would like to order a copy online, please click here. Full Article id A Practical Guide to the GST/HST, 7th Edition By www.cch.ca Published On :: Thu, 03 Sep 2009 15:34:13 GMT A Practical Guide to the GST/HST is a hands-on reference with helpful tips, real-life examples, and expert guidance to solve common areas of difficulty.The 7th edition of A Practical Guide to the GST/HST has been updated to illustrate the current state of the GST/HST in Canada. New to this edition is an outline of the Quebec Sales Tax (“QST”) including its relationship with GST/HST and related concerns for taxpayers carrying on business from or within Quebec.Recognizing that the GST/HST regime now authorizes varying rates, exemptions and rebates on a province-specific basis, the book is structured to highlight these provincial differences to facilitate compliance across jurisdictions. Common issues that arise out of topics such as assessments and objections procedures, exempt vs zero-rated supplies and input tax credits are addressed with easy-to-follow explanations and practical examples. Designed for non-commodity tax specialists and corporate tax specialists, this reference guide is an invaluable tool for all who must comply with this increasingly complicated framework. Key topics include: Advantages, disadvantages and requirements of GST/HST registration The obligations of a GST/HST registrant, including documentary requirements for input tax credits Special GST/HST collection rules and alternate simplified tax remittance methods Administrative relief, including the cancellation or waiver of interest, and remission orders Objection and appeal procedures Imports and exports “Place of supply” rules (with accompanying reference charts) Zero-rated and exempt supplies Application of GST/HST to employee benefitsNew in this edition: Additional chapters addressing jurisdiction specific issues Updated ratios, prescribed rates, and prescribed factors to facilitate compliance with increasingly complex rules Revised material and references reflecting the most recent legislative updates and administrative materials provided by the Department of Finance, the Canada Revenue Agency, and provincial authorities More practical examples to ensure easy compliance in this complicated frameworkAbout the Authors: Jacques Roberge, B.A.A., has more than 30 years of experience in commodity tax. He initially worked for Revenue Canada, and was later employed by three of the Big Four accounting firms to develop commodity tax consulting services. During that time, as well as being an independent consultant, he also assisted hundreds of taxpayers in the resolution of FST, GST/HST, QST and provincial retaiIf you would like more details about this product, or would like to order a copy online, please click here. Full Article id A Practical Guide to Estates and Trusts, 3rd Edition By www.cch.ca Published On :: Tue, 01 May 2007 08:30:09 GMT A Practical Guide to Estates and Trusts provides pertinent estate and trust compliance information for professionals who complete tax returns for estates and trusts. Accountants and lawyers who provide advice on the administration of estates or trusts will find the tips and checklists provided by the author, helpful in the planning process.Since the last edition was published, there have been substantial changes that impact estate planning in the form of budgetary pronouncements, legislative changes, new case law, and CRA administrative positions.The new edition of A Practical Guide to Estates and Trusts has been updated to include: all legislative changes to October 2010 new CRA administrative filing requirements new CRA technical interpretations new court cases with respect to trust residency determination Other topics covered include: Estate Administration Calculating Income Taxes Payable Income and Capital Interest in Trusts Family Trusts Executor's Compensation Estate Accounting Capital Gains Deduction Allocations – Designations Anti-Avoidance Rules The 21-Year Deemed Disposition Rule The author provides guidance on completing appropriate Canada Revenue Agency forms. Selected Interpretation Bulletins and Information Circulars are reproduced to further assist in the completion of the relevant forms. Related ProductsImplementing Estate Freezes, 3rd EditionEstate Planning with Life Insurance, 5th EditionDeath of a Taxpayer, 10th EditionThe Estate Planner's Handbook, 4th Edition If you would like more details about this product, or would like to order a copy online, please click here. Full Article id A Practical Guide to eDiscovery in Canada By www.cch.ca Published On :: Fri, 16 Oct 2009 13:54:44 GMT Bonus Feature Your purchase includes a FREE 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: November 2014 A Practical Guide to eDiscovery in Canada is your one-stop resource for successful and efficient production of electronically stored information. An essential tool for the digital age litigant, this comprehensive guide offers an understanding of key terms and processes, from initial planning and preparation through to the data gathering, production, and post-collection stages. With contributions by industry experts, it gives insider insight and practical tips on adoption of strategies, effective communication and collaboration, legislative requirements, and engagement of third-party experts to ensure efficiency, best practices, and successful risk-management. What's included: A FREE eBook Convenient tables listing factors and tips for consideration at various stages of the eDiscovery process A comprehensive check-list for your eDiscovery plan, start to finish Appendices containing ready-to-use templates and sample documents, including an Information Technology Questionnaire, Custodian Interview Questionnaire, Litigation Hold Notice, Chain of Custody Log, Litigation Hold Notice Reminder, and Litigation Hold Release Notice Summaries of important case law and its practical implications for the eDiscovery process About the Authors Shelby Austin, LL.B, is a Partner with Deloitte Forensic and had published and presented extensively on the topic of eDiscovery and legal outsourcing. Formerly the Founder of ATD Legal Services PC, which managed large documentary discovery and due diligence projects, and a Partner at a leading Bay Street law firm. She is the recipient of the Risings Stars (Lexpert Magazine) and Canada’s Most Powerful Women: Top 100 awards and a Member of the Sedona Canada Working Group, the E-Discovery Implementation Committee, and the OntariIf you would like more details about this product, or would like to order a copy online, please click here. Full Article id 2013 U.S. Master Tax Guide + the Legislative Update Combo By www.cch.ca Published On :: Mon, 07 Jan 2013 13:42:05 GMT The 2013 MTG contains timely and precise explanations 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 Master Tax Guide'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. With this edition you will also receive the U.S. Master Tax Guide, 2013 Legislative Update which provides tax professionals with explanations of the key components of late-breaking legislation including the American Taxpayer Relief Act of 2012. The provisions, whether impacting individuals, families or business, are succinctly explained and generously complemented with cautions, examples and comments. Moreover, the effective dates of these wide-ranging provisions are clearly set out. All explanations will be keyed to the corresponding discussions in the 2013 U.S. Master Tax Guide. The 2013 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 Returns – Collection of Tax Penalties and Interest Estate, Gift and Generation-Skipping Tax The U.S. Master Tax Guide is conveniently cross-referenced to the Internal Revenue Code, Income Tax Regulations, certain other important tax law sources, and CCH's Standard Federal Tax Reports for further research. Related Products of Interest - U.S. Master Tax Guide, 2013 - UIf you would like more details about this product, or would like to order a copy online, please click here. Full Article id Ideological equals: women architects in socialist Europe 1945-1989 / edited by Mary Pepchinski and Mariann Simon By library.mit.edu Published On :: Sun, 13 Oct 2019 06:00:01 EDT Rotch Library - NA1997.I34 2017 Full Article id All sides to an oval: properties, parameters and Borromini's mysterious construction / Angelo Alessandro Mazzotti By library.mit.edu Published On :: Sun, 22 Dec 2019 06:00:02 EST Online Resource Full Article id Kadı İzzeddin camii ve Beyhekim Mescidi çinileri / editör, yazar, Mine Erdem By library.mit.edu Published On :: Sun, 12 Jan 2020 06:00:02 EST Rotch Library - NA1363.E73 2019 Full Article id Orchids phytochemistry, biology and horticulture: fundamentals and applications / edited by Jean-Michel Merillon, Hippolyte Kodja By library.mit.edu Published On :: Sun, 19 Jan 2020 06:00:02 EST Online Resource Full Article id Downward spiral: El Helicoide's descent from mall to prison / Celeste Olalquiaga and Lisa Blackmore, editors By library.mit.edu Published On :: Sun, 26 Jan 2020 06:00:01 EST Rotch Library - NA935.6 D69 2018 Full Article id Zaha Hadid Architects: diseño como segunda naturaleza = design as second nature / textos = texts, Shajay Bhooshan [and five others] By library.mit.edu Published On :: Sun, 2 Feb 2020 06:00:01 EST Rotch Library - NA1469.H33 A4 2018 Full Article id New York contemporary: GRADE architecture and interiors / Thomas Hickey & Edward Yedid By library.mit.edu Published On :: Sun, 9 Feb 2020 06:00:01 EST Rotch Library - NA680.H535 2019 Full Article id JAI: Jaipur / Sanjeev Vidyarthi, Pratiksha Singh By library.mit.edu Published On :: Sun, 23 Feb 2020 06:00:02 EST Rotch Library - NA1508.J35 V53 2018 Full Article id The concept of monument in Achaemenid Empire / Mehr Azar Soheil By library.mit.edu Published On :: Sun, 23 Feb 2020 06:00:02 EST Rotch Library - NA2543.S46 S64 2019 Full Article id Spon's estimating costs guide to finishings: painting, decorating, plastering and tiling unit rates and project costs / Bryan Spain By library.mit.edu Published On :: Sun, 23 Feb 2020 06:00:02 EST Online Resource Full Article id Neuroarchitecture / Christoph Metzger ; [translated from German by Rae Walter in association with First Edition Translations Ltd, Cambridge, UK] By library.mit.edu Published On :: Sun, 23 Feb 2020 06:00:02 EST Rotch Library - NA2543.N48 M4813 2018 Full Article id Essential rammed earth construction: the complete step-by-step guide / Tim Krahn, P. Eng. ; foreword by Meror Krayenhoff By library.mit.edu Published On :: Sun, 23 Feb 2020 06:00:02 EST Barker Library - TH1421.K73 2019 Full Article id Spon's estimating costs guide to minor landscaping, gardening and external works / Bryan Spain By library.mit.edu Published On :: Sun, 23 Feb 2020 06:00:02 EST Online Resource Full Article id Spon's first stage estimating handbook: an essential guide in the early decision-making processes on the viability of construction projects / edited by Bryan Spain By library.mit.edu Published On :: Sun, 8 Mar 2020 06:00:02 EDT Online Resource Full Article id Spon's estimating costs guide to roofing: unit rates and project costs / Bryan Spain By library.mit.edu Published On :: Sun, 8 Mar 2020 06:00:02 EDT Online Resource Full Article id Spon's estimating costs guide to minor works, alterations, and repairs to fire, flood, gale, and theft damage / edited by Bryan Spain By library.mit.edu Published On :: Sun, 8 Mar 2020 06:00:02 EDT Online Resource Full Article id Spon's estimating costs guide to plumbing and heating: unit rates and total project costs / [edited by] Bryan Spain By library.mit.edu Published On :: Sun, 8 Mar 2020 06:00:02 EDT Online Resource Full Article id Thomas Jefferson, architect: Palladian models, democratic principles, and the conflict of ideals / Lloyd DeWitt and Corey Piper By library.mit.edu Published On :: Sun, 29 Mar 2020 06:00:01 EDT Rotch Library - NA737.J4 D49 2019 Full Article id Essential earthbag construction: the complete step-by-step guide / Kelly Hart By library.mit.edu Published On :: Sun, 5 Apr 2020 06:00:02 EDT Online Resource Full Article id Wind loads: guide to the wind load provisions of ASCE 7-16 / William L. Coulbourne, P.E., T. Eric Stafford, P.E By library.mit.edu Published On :: Sun, 5 Apr 2020 06:00:02 EDT Online Resource Full Article id Architecture in global socialism: Eastern Europe, West Africa, and the Middle East in the Cold War / Łukasz Stanke By library.mit.edu Published On :: Sun, 5 Apr 2020 06:00:02 EDT Rotch Library - NA680.S79 2020 Full Article id The last fortress of metaphysics: Jacques Derrida and the deconstruction of architecture / Francesco Vitale ; translated by Mauro Senatore By library.mit.edu Published On :: Sun, 26 Apr 2020 06:00:01 EDT Rotch Library - NA682.D43 V58 2018 Full Article id The Iranian expanse: transforming royal identity through architecture, landscape, and the built environment, 550 BCE-642 CE / Matthew P. Canepa By library.mit.edu Published On :: Sun, 26 Apr 2020 06:00:01 EDT Rotch Library - NA225.C36 2018 Full Article id Ideals of the body: architecture, urbanism, and hygiene in postrevolutionary Paris / Sun-Young Park By library.mit.edu Published On :: Sun, 26 Apr 2020 06:00:01 EDT Rotch Library - NA2543.S6 P37 2018 Full Article id Lexique Lequeu / Laurent Baridon, Jean-Philippe Garric, Martial Guédron By library.mit.edu Published On :: Sun, 3 May 2020 06:00:01 EDT Rotch Library - NA2707.L47 B37 2018 Full Article id Jean-Jacques Lequeu: bâtisseur de fantasmes / sous la direction de Laurent Baridon, Jean-Philippe Garric et Martial Guédron ; avec la collaboration scientifique de Corinne Le Bitouzé By library.mit.edu Published On :: Sun, 3 May 2020 06:00:01 EDT Rotch Library - NA1053.L475 A4 2018 Full Article id [ASAP] Carbon Dioxide Reduction by Multimetallic Uranium(IV) Complexes Supported by Redox-Active Schiff Base Ligands By feedproxy.google.com Published On :: Thu, 27 Feb 2020 05:00:00 GMT OrganometallicsDOI: 10.1021/acs.organomet.9b00792 Full Article «1..2..187..372..557..742..927..1112..1297..14821805 1806 18071845» Recent Trending VIDEO: The Great Heights of the Building Arts World Wide Security Goes Green! HID Global Sustainability Practices Incident involving highwall collapse spurs MSHA safety alert Wagner Meters rolls out Rapid RH 4.0 New Emser offering solid as a Rock Viridian Introduces Engineered Reclaimed Hardwood Line Black Friday, Cyber Monday, Travel Tuesday 2024 What’s the “Holiday” in Holiday Beers? Fantastic Holiday Treats (and Where to Find Them) Eight Vinyl Gift Ideas for the Holidays Knives Out: An Extremely Sharp Holiday Gift Guide Zen and the Art of Holiday Pet Sitting Season’s Reelings: Your 2024 Holiday Movie Guide Holidays For Humans Subscribe To Our Newsletter
id Cantax Productivity Seminar Guidebook By www.cch.ca Published On :: Fri, 12 Dec 2014 10:18:57 GMT This guide is designed as a discussion of specific features in Cantax and was used during the Fall 2014 Cantax Productivity seminars. We are offering this comprehensive 340 page Seminar Guide to all Cantax customers until December 31, 2014. Quantities are limited so order today! More specifically this guide covers: Cantax T1 Interview/Billing Client Invoice Options Preference Settings T183 – What’s New New! - Cantax Connect Preparing Coupled Returns Dependants and Family Returns Reviewing the Return Quick Entry Forms Tax Summaries Cantax T1 Forms, CRA Schedules and Features for 2014 Spotlight on - T2125 T1135 Provincial Form Changes 2014 Federal Tax Changes Spotlight on – Claiming Auto Expenses, T2200 Provincial Tax Changes Spotlight on – Non Refundable Credits in Various Scenarios Reports Attaching Schedules Columnar Worksheets Breakdown Feature Local and Global Annotations Printing and Printing Defaults Options Form Selection Printing a Return EFILE Cantax T2 & T2 Plus T2 Program New and Revised Forms T2 Tax and Form Changes Federal 2014 T2 Provincial Tax and Form Changes 2014 T2 Print Settings Corporate Internet Filing Alberta Netfile Payment methods FormMaster 2014 Tax and Form Changes Preparing Returns Form Manager Print Formats Electronic Filing or Information Returns FormMaster Features Spotlight on – Amending T Slips Cantax T1 Hotkeys Combinations Cantax T2 Hotkeys Combinations This guidebook is available for purchase until December 31, 2014 and quantities are limited so order today! If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Canadian Securities Regulatory Requirements Applicable to Non-Resident Broker-Dealers, Advisers and Investment Fund Managers By www.cch.ca Published On :: Thu, 18 Oct 2012 12:33:57 GMT Published: November 2012 Canadian Securities Regulatory Requirements Applicable to Non-Resident Broker-Dealers, Advisers and Investment Fund Managers provides foreign securities and investment firms with essential information they need about Canadian securities regulatory licensing requirements. Written with Canada’s top securities law experts at McCarthy Tétrault LLP, this resource serves as a comprehensive guide to foreign securities and investment firms seeking Canadian clients. In short, anyone who has clients conducting securities business in Canada will require this resource. Foreign investment managers will also require this information to act as an investment fund manager in Canada. The book covers topics that should be addressed by non-residents before trading securities or providing investment advice to any person or company within Canada. What's included: Dealer registration Adviser registration Investment fund manager registration Prospectus requirements If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Canadian Commercial Law Guide By www.cch.ca Published On :: The Canadian Commercial Law Guide provides you with in-depth and up-to-date expert commentary and coverage of a wide variety of business and commercial law areas across Canada. Your subscription includes: a monthly newsletter, the Commercial Times, that explains changes to relevant law, summarizes recent cases, and provides in-depth articles that examine current topics of interest to commercial lawyers the News Tracker, which lets you know the status of legislative changes (available only to online subscribers) tables of concordance comparing significant pieces of legislation across the country in-depth commentary on the following key commercial topics: sales contracts debt collection consumer protection negotiable instruments intellectual property personal property security other forms of security bankruptcy and insolvency product liability competition law Areas covered include franchising, consumer disclosures, trade secrets, class actions, secured transactions, and much, much more! If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Business Franchise Guide By www.cch.ca Published On :: Wed, 23 Jan 2013 07:57:33 GMT Since the early days of franchise law over 20 years ago, the Business Franchise Guide has been the only single source of federal and state franchise and distribution laws, regulations, uniform disclosure formats and full-text case reporting. It contains hundreds of pages of FTC and UFOC guidelines that aid franchisers in developing a uniform format for use under various state laws that require disclosure and registration prior to the sale of franchises. Our experienced editorial staff at CCH has included more than 900 pages of explanations analyzing nearly 150 franchise law topics, with annotations dating back to 1980. Features: Obtain FTC and UFOC guidelines necessary for creating disclosure/ registration documents Gain access to over nearly 5,000 court and administrative decisions that litigators can use in their cases Guide yourself with the help of more than 900 pages of CCH explanations and analysis that present franchise law in easy-to-understand terms Unlock international franchise laws with the English translations of laws and regulations in 18 jurisdictions that keep franchisors with businesses outside the U.S. up-to-date and in compliance Stay current with monthly updates along with a newsletter that highlights the latest franchise law changes and developments Anticipate new legal requirements with a monthly list of pending state and federal legislation If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id British Columbia Corporations Law Guide By www.cch.ca Published On :: The British Columbia Corporations Law Guide provides you and your firm with comprehensive and up-to-date coverage of British Columbia company law and includes all relevant Acts and Regulations, decisions, rulings, and releases affecting the formation of companies and societies and their legal operation under British Columbia law. To further assist you in maintaining compliance, the Guide includes relevant commentary, a Table of Concordance and numerous precedents pertaining to each topical area within the Guide, all of which have been updated to incorporate recent legislative changes. The Guide also includes the full text of recent court decisions. Topics covered include: Incorporation and Organization Company Alterations Directors and Officers Corporate Finance Shareholders' Meetings and Agreements Records and Returns Audits and Financial Statements Liquidation, Dissolution and Restoration Shareholders' Remedies Extra-Provincial Corporations Societies Included with your subscription is Corporate Brief, a monthly newsletter containing feature articles, digests of recent cases, and updates to legislation. Subscribe to the online version and access Corporate Law News Tracker. With the News Tracker, you get notices of all updates via e-mail. Your updates give you instant access to changes in corporate law that originate from a variety of primary and secondary sources such as press releases, legislation, and cases. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Auditor's Risk Management Guide: Integrating Auditing and ERM (2013) (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 10:21:46 GMT Comprehensive how-to book that guides the reader on performing risk management-based audits. The book covers the Enterprise Risk Management Integrated Framework issued by the Committee of Sponsoring Organizations (COSO). Following the passage of Sarbanes-Oxley and its strict corporate governance and accountability provisions, developing better risk management techniques is becoming more important in meeting higher audit committee expectations. The first part of the Auditor's Risk Management Guide provides a broad understanding of corporate governance, ERM principles, and different auditing approaches. It also provides step-by-step instructions on how to execute the risk management-based audit, including frequently asked questions. The second part of the book is devoted to detailed case studies that illustrate the risk management-based audit methodology and tools in different scenarios, beginning with a business risk assessment and working through common audit areas such as closing the books, accounts payable, and accounts receivable. Practice Pointers and Observations throughout provide additional commentary to assist the reader in understanding the methodology. A free CD-ROM is included with the book provides electronic versions of the various work programs, checklists, and other tools in the book. PART I: Risk Management-Based Auditing 1. Overview of Enterprise Risk Management 2. The Enterprise Risk Management Funnel 3. Evolution of Auditing Approaches 4. Strategy: The Beginning of the Journey 5. Risk Assessment: Business Level 6. Risk Assessment Qualification Techniques 7. Entity-Level Control 8. Risk Assessment: Process Level 9. Process Design Phase 10. Testing Phase 11. Risk Infrastructure Assessment 12. Action Planning Phase: The Real Value 13. Monitoring and Follow-Up 14. Auditing the ERM Process 15. The Future of Risk Management-Based Auditing 16. Frequently Asked Questions PART II: Case Studies 17. Case Study: Business Risk Assessment 18. Case Study: Risk Management Infrastructure 19. Case Study: Close the Books 20. Case Study: Inventory 21. Case Study: Procurement 22. Case Study: Accounts Payable and Disbursements 23. Case Study: Accounts Receivable and Collections 24. Case Study: Quality Assurance 25. Case Study: Payroll and RelatIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Archived Webinar - Death and Taxes - When Life's Two Certainties Collide By www.cch.ca Published On :: Fri, 28 Nov 2014 15:11:15 GMT By popular demand, we are now offering an archived version of the webinar Death and Taxes - When Life's Two Certainties Collide that took place on October 28, 2014. Many a joke has turned on the axiom about the certainty of death and taxes. However, when the first precipitates the second, the resulting complexities are anything but humorous. The planning opportunities and potential complications in planning for those who have a broad base of asset holdings often leave accountants feeling confused and frustrated. Fret no longer. In this insightful but concise two-hour archived webinar, Shaun Doody will provide a practical overview of the tax issues and considerations that can arise upon the death of a taxpayer. This includes an overview of the deeming rules invoked on death, the tax treatment of various assets, and some planning opportunities and strategies available to deal with these issues. More specifically, topics covered will include: Overview of taxation on death in Canada Income in year of death Deemed realization of income at death Deemed disposition of assets at death Tax treatment of jointly held assets Tax treatment of special assets Principal residence Small business corporations Farming and fishing properties Cottage and vacation properties Partnership interests Trust interests Personal use property Charitable donations Special rules and elections Insurance Corporate owned policies Valuation issues Capital dividend account Foreign assets Post-mortem tax planning Capital losses of the estate Step up strategy Pipeline strategy Taxation of estates Testamentary trusts Testamentary spousal trusts 21-year rule Distributions to non-residents 2014 Budget changes to taxation of estates/testamentary trusts Estate planning Objectives Estate freeze Inter vivos trusts Charitable donations Spousal rollovers Income splitting US tax issues This archived webinar includes: 30 days to review the webinar recording PDF version of the presentation slides Our Speaker: Shaun Doody, Tax Lawyer, Fogler Rubinoff LLP ShaIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Arbitrating Under the 2012 ICC Rules: An Introductory User's Guide By www.cch.ca Published On :: Fri, 27 Sep 2013 10:43:59 GMT Published: May 2012 Arbitrating Under the 2012 ICC Rules: An Introductory User's Guide is structured so as to follow the sequence of events that would typically take place in the resolution of a dispute by arbitration. Following a discussion of preliminary matters, the authors go on to describe the process leading from negotiation to arbitration, the initial decisions that may be taken by the ICC International Court of Arbitration, and the different steps in the proceedings before the arbitral tribunal. The book concludes with a discussion of the award and its enforcement. Focusing on the 2012 ICC Rules – which apply to all ICC arbitrations commenced on or after 1 January 2012 unless the parties have agreed that an earlier version should apply – this book serves the needs of the following parties: Those who want a full introduction to the topic of ICC arbitration Those who already have a good understanding of how ICC arbitration worked under the old 1998 ICC Rules but are looking for an update on the new 2012 ICC Rules Those who need to take a decision on whether to opt for ICC arbitration Those who have opted for ICC arbitration and need to draft an ICC arbitration clause Those who are actually faced with the prospect of an ICC arbitration Extensive references to relevant books, articles, websites and other resources as well as a comprehensive glossary further enhance the book's practical value. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Alberta Corporations Law Guide By www.cch.ca Published On :: Essential for anyone dealing with Alberta corporate law, the Alberta Corporations Law Guide gives you comprehensive, up-to-date coverage. In this one publication, you'll have all relevant Acts and regulations, decisions, rulings, releases, tables of concordance, reference charts, and forms affecting the formation of companies and societies and their legal operation under Alberta law. Also included is commentary prepared exclusively by the law firm Bennett Jones LLP. What's New: Amendments to significant legislation and regulations added, including to Business Corporations Act, Companies Act, Coorperative Act, Credit Union Act, Interpretation Act, Legal Profession Act, Loan and Trust Corporations Act, Partnership Act, Regulated Accounting Profession Act, Securities Act, and Cooperatives Act Regulation Significant cases reported include Aronowicz v. Emtwo Properties Inc., Danso-Coffey v. The Queen, Zildjian v. Sabian Ltd., Bruni v. Garlicki, Burnham v. Augen Gold Corp., Link v. Venture Steel, Inc., Computershare Trust Co. v. Crystallex International Corp., Shopples.com Corp. v. Brown, Bhangoo v. Soon, Runnalls v. Regent Holdings Ltd., and In re Magna International Inc. Table of Concordance to Canadian Corporations Legislation updated Commentary covers such key topics as: Incorporation Corporate Finance Directors and Officers Shareholders Borrowing and Investments Reorganizations and Takeovers Investigation, Remedies, Offences, and Penalties Continuance Insider trading and Financial Disclosure Extra-provincial Corporations Liquidation and Dissolution Included with your subscription is Corporate Brief, a monthly newsletter containing feature articles, digests of recent cases, and updates to legislation. Subscribe to the online version and access Corporate Law News Tracker. With the News Tracker, you get notices of all updates via e-mail. Your updates give you instant access to changes in corporate law that originate from a variety of primary and secondary sources such as press releases and cases. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id A Practical Guide to the GST/HST, 7th Edition By www.cch.ca Published On :: Thu, 03 Sep 2009 15:34:13 GMT A Practical Guide to the GST/HST is a hands-on reference with helpful tips, real-life examples, and expert guidance to solve common areas of difficulty.The 7th edition of A Practical Guide to the GST/HST has been updated to illustrate the current state of the GST/HST in Canada. New to this edition is an outline of the Quebec Sales Tax (“QST”) including its relationship with GST/HST and related concerns for taxpayers carrying on business from or within Quebec.Recognizing that the GST/HST regime now authorizes varying rates, exemptions and rebates on a province-specific basis, the book is structured to highlight these provincial differences to facilitate compliance across jurisdictions. Common issues that arise out of topics such as assessments and objections procedures, exempt vs zero-rated supplies and input tax credits are addressed with easy-to-follow explanations and practical examples. Designed for non-commodity tax specialists and corporate tax specialists, this reference guide is an invaluable tool for all who must comply with this increasingly complicated framework. Key topics include: Advantages, disadvantages and requirements of GST/HST registration The obligations of a GST/HST registrant, including documentary requirements for input tax credits Special GST/HST collection rules and alternate simplified tax remittance methods Administrative relief, including the cancellation or waiver of interest, and remission orders Objection and appeal procedures Imports and exports “Place of supply” rules (with accompanying reference charts) Zero-rated and exempt supplies Application of GST/HST to employee benefitsNew in this edition: Additional chapters addressing jurisdiction specific issues Updated ratios, prescribed rates, and prescribed factors to facilitate compliance with increasingly complex rules Revised material and references reflecting the most recent legislative updates and administrative materials provided by the Department of Finance, the Canada Revenue Agency, and provincial authorities More practical examples to ensure easy compliance in this complicated frameworkAbout the Authors: Jacques Roberge, B.A.A., has more than 30 years of experience in commodity tax. He initially worked for Revenue Canada, and was later employed by three of the Big Four accounting firms to develop commodity tax consulting services. During that time, as well as being an independent consultant, he also assisted hundreds of taxpayers in the resolution of FST, GST/HST, QST and provincial retaiIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
id A Practical Guide to Estates and Trusts, 3rd Edition By www.cch.ca Published On :: Tue, 01 May 2007 08:30:09 GMT A Practical Guide to Estates and Trusts provides pertinent estate and trust compliance information for professionals who complete tax returns for estates and trusts. Accountants and lawyers who provide advice on the administration of estates or trusts will find the tips and checklists provided by the author, helpful in the planning process.Since the last edition was published, there have been substantial changes that impact estate planning in the form of budgetary pronouncements, legislative changes, new case law, and CRA administrative positions.The new edition of A Practical Guide to Estates and Trusts has been updated to include: all legislative changes to October 2010 new CRA administrative filing requirements new CRA technical interpretations new court cases with respect to trust residency determination Other topics covered include: Estate Administration Calculating Income Taxes Payable Income and Capital Interest in Trusts Family Trusts Executor's Compensation Estate Accounting Capital Gains Deduction Allocations – Designations Anti-Avoidance Rules The 21-Year Deemed Disposition Rule The author provides guidance on completing appropriate Canada Revenue Agency forms. Selected Interpretation Bulletins and Information Circulars are reproduced to further assist in the completion of the relevant forms. Related ProductsImplementing Estate Freezes, 3rd EditionEstate Planning with Life Insurance, 5th EditionDeath of a Taxpayer, 10th EditionThe Estate Planner's Handbook, 4th Edition If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id A Practical Guide to eDiscovery in Canada By www.cch.ca Published On :: Fri, 16 Oct 2009 13:54:44 GMT Bonus Feature Your purchase includes a FREE 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: November 2014 A Practical Guide to eDiscovery in Canada is your one-stop resource for successful and efficient production of electronically stored information. An essential tool for the digital age litigant, this comprehensive guide offers an understanding of key terms and processes, from initial planning and preparation through to the data gathering, production, and post-collection stages. With contributions by industry experts, it gives insider insight and practical tips on adoption of strategies, effective communication and collaboration, legislative requirements, and engagement of third-party experts to ensure efficiency, best practices, and successful risk-management. What's included: A FREE eBook Convenient tables listing factors and tips for consideration at various stages of the eDiscovery process A comprehensive check-list for your eDiscovery plan, start to finish Appendices containing ready-to-use templates and sample documents, including an Information Technology Questionnaire, Custodian Interview Questionnaire, Litigation Hold Notice, Chain of Custody Log, Litigation Hold Notice Reminder, and Litigation Hold Release Notice Summaries of important case law and its practical implications for the eDiscovery process About the Authors Shelby Austin, LL.B, is a Partner with Deloitte Forensic and had published and presented extensively on the topic of eDiscovery and legal outsourcing. Formerly the Founder of ATD Legal Services PC, which managed large documentary discovery and due diligence projects, and a Partner at a leading Bay Street law firm. She is the recipient of the Risings Stars (Lexpert Magazine) and Canada’s Most Powerful Women: Top 100 awards and a Member of the Sedona Canada Working Group, the E-Discovery Implementation Committee, and the OntariIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
id 2013 U.S. Master Tax Guide + the Legislative Update Combo By www.cch.ca Published On :: Mon, 07 Jan 2013 13:42:05 GMT The 2013 MTG contains timely and precise explanations 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 Master Tax Guide'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. With this edition you will also receive the U.S. Master Tax Guide, 2013 Legislative Update which provides tax professionals with explanations of the key components of late-breaking legislation including the American Taxpayer Relief Act of 2012. The provisions, whether impacting individuals, families or business, are succinctly explained and generously complemented with cautions, examples and comments. Moreover, the effective dates of these wide-ranging provisions are clearly set out. All explanations will be keyed to the corresponding discussions in the 2013 U.S. Master Tax Guide. The 2013 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 Returns – Collection of Tax Penalties and Interest Estate, Gift and Generation-Skipping Tax The U.S. Master Tax Guide is conveniently cross-referenced to the Internal Revenue Code, Income Tax Regulations, certain other important tax law sources, and CCH's Standard Federal Tax Reports for further research. Related Products of Interest - U.S. Master Tax Guide, 2013 - UIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Ideological equals: women architects in socialist Europe 1945-1989 / edited by Mary Pepchinski and Mariann Simon By library.mit.edu Published On :: Sun, 13 Oct 2019 06:00:01 EDT Rotch Library - NA1997.I34 2017 Full Article
id All sides to an oval: properties, parameters and Borromini's mysterious construction / Angelo Alessandro Mazzotti By library.mit.edu Published On :: Sun, 22 Dec 2019 06:00:02 EST Online Resource Full Article
id Kadı İzzeddin camii ve Beyhekim Mescidi çinileri / editör, yazar, Mine Erdem By library.mit.edu Published On :: Sun, 12 Jan 2020 06:00:02 EST Rotch Library - NA1363.E73 2019 Full Article
id Orchids phytochemistry, biology and horticulture: fundamentals and applications / edited by Jean-Michel Merillon, Hippolyte Kodja By library.mit.edu Published On :: Sun, 19 Jan 2020 06:00:02 EST Online Resource Full Article
id Downward spiral: El Helicoide's descent from mall to prison / Celeste Olalquiaga and Lisa Blackmore, editors By library.mit.edu Published On :: Sun, 26 Jan 2020 06:00:01 EST Rotch Library - NA935.6 D69 2018 Full Article
id Zaha Hadid Architects: diseño como segunda naturaleza = design as second nature / textos = texts, Shajay Bhooshan [and five others] By library.mit.edu Published On :: Sun, 2 Feb 2020 06:00:01 EST Rotch Library - NA1469.H33 A4 2018 Full Article
id New York contemporary: GRADE architecture and interiors / Thomas Hickey & Edward Yedid By library.mit.edu Published On :: Sun, 9 Feb 2020 06:00:01 EST Rotch Library - NA680.H535 2019 Full Article
id JAI: Jaipur / Sanjeev Vidyarthi, Pratiksha Singh By library.mit.edu Published On :: Sun, 23 Feb 2020 06:00:02 EST Rotch Library - NA1508.J35 V53 2018 Full Article
id The concept of monument in Achaemenid Empire / Mehr Azar Soheil By library.mit.edu Published On :: Sun, 23 Feb 2020 06:00:02 EST Rotch Library - NA2543.S46 S64 2019 Full Article
id Spon's estimating costs guide to finishings: painting, decorating, plastering and tiling unit rates and project costs / Bryan Spain By library.mit.edu Published On :: Sun, 23 Feb 2020 06:00:02 EST Online Resource Full Article
id Neuroarchitecture / Christoph Metzger ; [translated from German by Rae Walter in association with First Edition Translations Ltd, Cambridge, UK] By library.mit.edu Published On :: Sun, 23 Feb 2020 06:00:02 EST Rotch Library - NA2543.N48 M4813 2018 Full Article
id Essential rammed earth construction: the complete step-by-step guide / Tim Krahn, P. Eng. ; foreword by Meror Krayenhoff By library.mit.edu Published On :: Sun, 23 Feb 2020 06:00:02 EST Barker Library - TH1421.K73 2019 Full Article
id Spon's estimating costs guide to minor landscaping, gardening and external works / Bryan Spain By library.mit.edu Published On :: Sun, 23 Feb 2020 06:00:02 EST Online Resource Full Article
id Spon's first stage estimating handbook: an essential guide in the early decision-making processes on the viability of construction projects / edited by Bryan Spain By library.mit.edu Published On :: Sun, 8 Mar 2020 06:00:02 EDT Online Resource Full Article
id Spon's estimating costs guide to roofing: unit rates and project costs / Bryan Spain By library.mit.edu Published On :: Sun, 8 Mar 2020 06:00:02 EDT Online Resource Full Article
id Spon's estimating costs guide to minor works, alterations, and repairs to fire, flood, gale, and theft damage / edited by Bryan Spain By library.mit.edu Published On :: Sun, 8 Mar 2020 06:00:02 EDT Online Resource Full Article
id Spon's estimating costs guide to plumbing and heating: unit rates and total project costs / [edited by] Bryan Spain By library.mit.edu Published On :: Sun, 8 Mar 2020 06:00:02 EDT Online Resource Full Article
id Thomas Jefferson, architect: Palladian models, democratic principles, and the conflict of ideals / Lloyd DeWitt and Corey Piper By library.mit.edu Published On :: Sun, 29 Mar 2020 06:00:01 EDT Rotch Library - NA737.J4 D49 2019 Full Article
id Essential earthbag construction: the complete step-by-step guide / Kelly Hart By library.mit.edu Published On :: Sun, 5 Apr 2020 06:00:02 EDT Online Resource Full Article
id Wind loads: guide to the wind load provisions of ASCE 7-16 / William L. Coulbourne, P.E., T. Eric Stafford, P.E By library.mit.edu Published On :: Sun, 5 Apr 2020 06:00:02 EDT Online Resource Full Article
id Architecture in global socialism: Eastern Europe, West Africa, and the Middle East in the Cold War / Łukasz Stanke By library.mit.edu Published On :: Sun, 5 Apr 2020 06:00:02 EDT Rotch Library - NA680.S79 2020 Full Article
id The last fortress of metaphysics: Jacques Derrida and the deconstruction of architecture / Francesco Vitale ; translated by Mauro Senatore By library.mit.edu Published On :: Sun, 26 Apr 2020 06:00:01 EDT Rotch Library - NA682.D43 V58 2018 Full Article
id The Iranian expanse: transforming royal identity through architecture, landscape, and the built environment, 550 BCE-642 CE / Matthew P. Canepa By library.mit.edu Published On :: Sun, 26 Apr 2020 06:00:01 EDT Rotch Library - NA225.C36 2018 Full Article
id Ideals of the body: architecture, urbanism, and hygiene in postrevolutionary Paris / Sun-Young Park By library.mit.edu Published On :: Sun, 26 Apr 2020 06:00:01 EDT Rotch Library - NA2543.S6 P37 2018 Full Article
id Lexique Lequeu / Laurent Baridon, Jean-Philippe Garric, Martial Guédron By library.mit.edu Published On :: Sun, 3 May 2020 06:00:01 EDT Rotch Library - NA2707.L47 B37 2018 Full Article
id Jean-Jacques Lequeu: bâtisseur de fantasmes / sous la direction de Laurent Baridon, Jean-Philippe Garric et Martial Guédron ; avec la collaboration scientifique de Corinne Le Bitouzé By library.mit.edu Published On :: Sun, 3 May 2020 06:00:01 EDT Rotch Library - NA1053.L475 A4 2018 Full Article
id [ASAP] Carbon Dioxide Reduction by Multimetallic Uranium(IV) Complexes Supported by Redox-Active Schiff Base Ligands By feedproxy.google.com Published On :: Thu, 27 Feb 2020 05:00:00 GMT OrganometallicsDOI: 10.1021/acs.organomet.9b00792 Full Article
