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FDI, technology and innovation / N.S. Siddharthan, K. Narayanan, editors

By library.mit.edu
Published On :: Sun, 26 Apr 2020 07:59:18 EDT

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Handbook of the history of money and currency / S. Battilossi, Y. Cassis, K. Yago, editors

By library.mit.edu
Published On :: Sun, 26 Apr 2020 07:59:18 EDT

Online Resource


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Psychoanalysis and the global / edited and with an introduction by Ilan Kapoor

By library.mit.edu
Published On :: Sun, 26 Apr 2020 07:59:18 EDT

Dewey Library - HG173.P78 2018


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Islamic finance practices: experiences from South Eastern Europe / Velid Efendic, editor

By library.mit.edu
Published On :: Sun, 26 Apr 2020 07:59:18 EDT

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Financial sustainability of public sector entities: the relevance of accounting frameworks / Josette Caruana, Isabel Brusca, Eugenio Caperchione, Sandra Cohen, Francesca Manes Rossi, editors

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Published On :: Sun, 26 Apr 2020 07:59:18 EDT

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Public financial management reforms in Turkey: progress and challenges. / Halis Kıral, Tekin Akdemir, editors

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Published On :: Sun, 26 Apr 2020 07:59:18 EDT

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The sociology of debt / edited by Mark Featherstone

By library.mit.edu
Published On :: Sun, 26 Apr 2020 07:59:18 EDT

Dewey Library - HG3701.S593 2019


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China's foreign direct investment in Latin America and the Caribbean: conditions and challenges / edited by Enrique Dussel Peters

By library.mit.edu
Published On :: Sun, 26 Apr 2020 07:59:18 EDT

Dewey Library - HG5160.5.A3 C45 2019


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The Hidden wealth of cities: creating, financing, and managing public spaces / editors, Jon Kher Kaw, Hyunji Lee, Sameh Wahba

By library.mit.edu
Published On :: Sun, 3 May 2020 08:57:27 EDT

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Inside ethnography : researchers reflect on the challenges of reaching hidden populations / edited by Miriam Boeri and Rashi K. Shukla.

By darius.uleth.ca
Published On ::

Berkeley : University of California Press, [2019]


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The Oxford handbook of material culture studies [electronic resource] / edited by Dan Hicks and Mary C. Beaudry.

By darius.uleth.ca
Published On ::

Oxford : Oxford University Press, 2010.


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The VimL Primer : edit like a pro with Vim plugins and scripts / Benjamin Klein ; edited by Lynn Beighley and Fahmida Y. Rashid.

By lib.cityu.edu.hk
Published On :: Tue, 6 Jun 2017 8:36:45

Location Circulation Collection
Call No. QA76.73.V56 K54 2015


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Network Maintenance and Troubleshooting Guide, Second Edition

By www.ciscopress.com
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Fluke Networks' Neal Allen provides a practical, real-world guide to anticipating, finding, and solving network problems before they impact users.


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Cisco Certification Premium Edition eBook and Practice Tests

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Premium Edition eBook and Practice Tests from Cisco Press.


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LexisNexis® Juris® financial management solution and ClientPay® team up to reduce the time and cost of credit card processing and improve the payment acceptance process for law firms

By www.lexisnexis.com
Published On :: Wed, 01 Apr 2020 00:00:00 GMT

RALEIGH – Juris, a premier billing, accounting, and financial management software for law firms, has officially endorsed ClientPay®, an award-winning cloud-based credit card and eCheck payment platform as the premier choice for Juris users. Law firms can now provide their clients with the capabilities to pay their invoices in less time, without mailing checks or picking up the phone. ClientPay® is equipped to allow users to tailor a payment solution for their A/R department that can save time and money. On average, firms that switch to ClientPay® save 17% on processing fees and spend 50% less time on payment management. Firms get paid faster and staff are freed from the burden of manual payment processing.


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Contemporary art and disability studies [electronic resource] / edited by Alice Wexler and John Derby.

By darius.uleth.ca
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New York, NY : Routledge, 2020.


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Desire change [electronic resource] : contemporary feminist art in Canada / edited by Heather Davis

By darius.uleth.ca
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Montreal ; Kingston ; London ; Chicago : McGill-Queen's University Press ; Winnipeg : Mentoring Artists for Women's Art, 2017


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David Liu launches Beam Therapeutics to treat genetic diseases with CRISPR base editing

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Published On :: 14 May 2018 10:00:00 +0000

Joined by CRISPR luminaries Feng Zhang and J. Keith Joung, the Harvard chemist raises up to $87 million in funding


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Gene editors grapple with standardization

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Published On :: 21 May 2018 05:00:01 +0000

On the brink of patient trials, genome-editing heavyweights and regulators meet to set up voluntary standards


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David Liu launches Beam Therapeutics to treat genetic diseases with CRISPR base editing

By feedproxy.google.com
Published On :: 21 May 2018 05:00:04 +0000

Joined by CRISPR luminaries Feng Zhang and J. Keith Joung, the Harvard chemist raises up to $87 million in funding


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Broad could receive $125 million in sponsored research agreement with Editas

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Meet <i>Science</i> magazine editor Jeremy Berg, chemist and proud data wonk

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Published On :: 03 Jul 2018 20:44:53 +0000

Policy leader talks about publishing, the scientific enterprise, and how chemistry fits into it all


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Precision BioSciences raises $110 million for off-the-shelf CAR-T and gene-edited crops

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Published On :: 08 Jul 2018 13:00:02 +0000


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Ag giants pan EU decision to regulate gene-edited crops

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Published On :: 01 Aug 2018 17:56:06 +0000

Seed companies say Europe will miss out on important innovations and benefits


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Wainberg's Society Meetings Including Rules of Order, 2nd Edition

By www.cch.ca
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This edition of Wainberg's Society Meetings Including Rules of Order is an updated version of the very popular first edition that was published in 1992. Easy reading and authoritative discussion of many of the issues that would arise at, before, or during, the holding of meetings of directors or members of societies make this book an indispensable reference guide for members of various charities and other non-share capital corporations.

Editors

Hartley R. Nathan, Q.C.
J. Glyde Hone, LL.B., LL.M.

Publication Year: 2001

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Understanding Section 55 and Butterfly Reorganizations, 3rd Edition

By www.cch.ca
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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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The Executor's Handbook, 4th Edition

By www.cch.ca
Published On ::

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

 

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Tax and Family Business Succession Planning, 3rd Edition

By www.cch.ca
Published On :: Thu, 16 Jul 2009 10:36:41 GMT

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

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

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

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

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

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

By www.cch.ca
Published On :: Mon, 20 Apr 2009 15:05:09 GMT

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

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

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

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

Additional Content:

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

About the Authors:

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

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

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

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Regulation of Securities: SEC Answer Book, 3rd Edition

By www.cch.ca
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Do you need timely, accurate answers to today's tough regulatory questions? You'll find the answers in this completely revised and updated edition of Regulation of Securities: SEC Answer Book. Featuring a practical question and answer format similar to that embraced by the SEC, it answers virtually any question that could arise in day-to-day corporate compliance, and provides convenient access to relevant rules, procedures, case law, and forms. It gives you straightforward answers to relevant, real-world securities law questions.

An extensive array of time-saving tables simplifies your work. Other research tools for streamlining your research include Securities Act registration forms, Exchange Act forms and schedules, and key SEC releases by topic.

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Nathan's Company Meetings, 8th edition

By www.cch.ca
Published On :: Tue, 09 Sep 2008 09:06:34 GMT

Bonus Features:
Your purchase includes a FREE eBook!

Webinar - Company Meetings: Preparation, Conduct and Best Practices
Purchasers of the 8th edition will receive unlimited access to the recorded webinar conducted by the author. Click Here to view the agenda.

The penalty for misinformation can be steep – knowing your rights and responsibilities inside and out is critical! If you are a Chair or Secretary of a meeting, Member of a Board of Directors or the solicitor advising them, Nathan's Company Meetings is a must-have guide to ensure that you effectively manage the many corporate governance issues that can arise at Board and especially Shareholder meetings. 

What's New in the 8th Edition?

  • Strategic tips for contentious board and shareholders' meetings
  • Relevant updates to the Canada Business Corporations Act (CBCA)
  • Expanded commentary
  • an updated and easy-to-use Table of Concordance to other provincial Corporations Acts so you can easily compare and contrast jurisdictions

About the Author

Hartley R. Nathan, Q.C. is a senior member of the Corporate/Commercial Group at Minden Gross LLP in Toronto and is designated as a Certified Specialist (Corporate and Commercial Law) by the Law Society of Upper Canada. His practice concentrates on corporate commercial law, with an emphasis on corporate governance matters and corporate meetings.

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Implementing Estate Freezes, 3rd Edition

By www.cch.ca
Published On ::

Estate Planning with Life Insurance, 5th Edition Tax and Family Business Succession Planning

Published December 2011

Implementing Estate Freezes provides expert, yet highly practical guidance on implementing estate freezes. The author, David Louis, C.A., LL.B. of Minden Gross LLP., is one of Canada's most respected tax commentators. It's an essential addition to the library of all estate planners!

Topics covered:

  • Transferring Assets
  • Internal and Holding Company Freezes
  • Corporate Estate Freezes – Technical Issues
  • Alternative Methods and Variations
  • Capitalization Considerations and Shareholders Provisions for Estate Freezes
  • Estate Freeze Work Sheets
  • Section 85 Basics
  • Valuation Issues
  • Use of a Trust to Hold Common Shares
  • Checklist for Section 85 Rollovers
  • Control of the Corporation
  • Paid-up Capital
  • Section 86 Freezes
  • Section 51 Freezes
  • Stock Dividend Freezes
  • Personal, Trust, and Corporate Attribution Rules
  • Distributions from a Family Trust
  • GAAR
  • 'Melts', 'Thaws', 'Gels', and 'Refreezes'
  • Shareholders' Agreements
  • Redemption Rights
  • Retraction Rights
  • Family Law Issues
  • Accounting Considerations

Features include:

  • An appendix containing an extensive case study, "Inter Vivos Trusts - Current Tax Issues", that highlights potential complications, not only with regard to income tax, but also with regard to family law, trust law, corporate law, and cross border taxation issues
  • Diagrams, charts, checklists, and precedents that will be valued by both novice and seasoned practitioners alike

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Fundamentals of Securities Regulation, 5th Edition

By www.cch.ca
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When you need a quick answer to a securities question, turn to Fundamentals of Securities Regulation. Loss and Seligman have distilled their authoritative 11-volume treatise, Securities Regulation, into one convenient volume, offering expert analysis of every significant aspect of securities law including:

  • Primary liability under 10(b), insider trading
  • Sanctions
  • Disclosure requirements
  • Rules and forms for offerings
  • SEC reporting
  • Forward-looking statements
  • Class action suits
  • Bespeaks caution cases
  • ADR in securities disputes
  • And more

The 5th edition covers recent developments such as the Sarbanes-Oxley Act and impact on federal securities rules and regulations, amendment and interpretation of the SEC's Management Discussion and Analysis, new insider trading rules, recent global research analyst settlements and ensuing SEC, NYSE and NASD rules and more.

To facilitate more detailed analysis, its 14 chapters parallel the organization of the full treatise, and extensive cross-references show you exactly where to turn. Find the answers to your securities law questions quickly with this sensible volume.

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Estate Administration in Ontario: A Practical Guide, 2nd Edition

By www.cch.ca
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Estate Administration in Ontario: A Practical Guide provides step-by-step instruction on the various estate administration procedures. Contains estate conveyancing, the ramifications of the Family Law Act, income taxation at death, U.S. estate tax, executors' and solicitors' compensation, testamentary capacity/undue influence, and the Substitute Decisions Act.

Publication Year: 1999

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Electronic Commerce and Internet Law in Canada, 2nd Edition

By www.cch.ca
Published On ::

Published: December 2012


Winner of the 2013 Walter Owen Book Prize awarded by the Foundation for Legal Research!

Electronic Commerce and Internet Law in Canada, 2nd Edition is a definitive resource on Internet and e-commerce law from Canada’s leading IT law experts, Teresa Scassa and Michael Deturbide.

With a Foreword written by Justice Thomas Cromwell of the Supreme Court of Canada, this latest edition’s extensive coverage addresses the vast changes that have taken place in this dynamic and rapidly evolving field.

Topics covered:

  • New Copyright Act amendments
  • Trademark issues online
  • Online contracting, including browse wrap agreements
  • Personal information protection in the private sector
  • Software and e-business patents
  • Consumer protection online
  • Canada’s new anti-spam legislation
  • Online Anonymity
  • Regulation of online speech
  • Online defamation
  • Intermediary liability
  • Web-based competition
  • Internet domain names
  • Jurisdictional issues

About the Authors
Teresa Scassa, B.A., LL.B., B.C.L., LL.M., S.J.D. is the Canada Research Chair in Information Law at the University of Ottawa. She is a member of the External Advisory Committee to the Privacy Commissioner of Canada, and sits on the Canadian Government Advisory Panel on Open Government.

Michael Deturbide, B.Sc. (Hons.), B.J., J.D., LL.M. is the Associate Dean and Professor of Law at the Schulich School of Law, Dalhousie University. He is the co-editor-in-chief of the Canadian Journal of Law and Technology, and Associate Director of the Law and Technology Institute at Dalhousie.


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Document Registration Guide, 16th Edition

By www.cch.ca
Published On :: Thu, 13 Aug 2009 08:26:19 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: December 2014


Get the most practical and helpful guide for completing and preparing real estate documents in Ontario. Document Registration Guide, 16th Edition has everything you need and is an essential reference for your day-to-day real estate practice.

An indispensable resource for real estate practitioners, this new and updated edition provides you with a concise and convenient overview of real estate law in Ontario, including transfers, charges, discharges, estate conveyancing, powers of attorney, liens, and electronic registration.

What's new:

  • Fillable forms: Using these new fillable forms, customers can cut and paste clauses from numerous precedents to create their own printable and saveable PDF documents. Fillable forms include Transfer/Deed of Land; Charge/Mortgage of Land; Discharge of Charge/Mortgage; Document General; and Schedule*
  • A section on the benefits associated with multi-party Document Registration Agreements that govern closing procedures in the electronic registration system where registration of documents such as Transfers can occur remotely
  • A section on the formation and organization of condominium corporations, including the creation, by-laws and rules, annual meetings, nominations of directors, and procedures for the turnover board
  • Updated case annotations for certificates of pending litigation, construction liens, Ontario New Home Warranties, and transfers between affiliated corporations

About the Author
Rose H. McConnell, B.Sc., LL.B. is the senior editor of the Ontario Real Estate Law Guide, and the British Columbia Real Estate Law Guide, both published by Wolters Kluwer Limited.

About the Contributor
David Eveline practices exclusively in the area of Commercial Real Estate at Pallett Valo L

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Directors' Duties in Canada, 5th Edition

By www.cch.ca
Published On :: Fri, 17 Jul 2009 09:44:54 GMT

Corporate governance continues to be a very hot topic, as directors’ actions and omissions come under increasing scrutiny from regulators, stakeholders, the media, and observers.

The 5th Edition of Directors’ Duties in Canada is a completely updated and enhanced, practical guide to what directors’ duties are, best practices in discharging those duties, and how directors can protect themselves from embarrassment and liability.

The book includes consideration of:

  • Directors’ duties in the context of public and private companies, Crown corporations, and not-for-profit organizations
  • Directors’ duties with respect to employment laws, pension plans, and mutual funds
  • Risk management issues, including financial and operational, information technology, intellectual property, insolvency, environmental, and social media risks
  • Proxy contests, including consideration of why they begin, how to avoid them, how to prepare for them, and how to fight them to win
  • How to build a great board, and what a director candidate should consider before accepting an invitation to join a board
  • Shareholder rights plans (poison pills) and other defensive tactics, and directors’ responsibilities generally in the context of hostile takeover bids
  • Special committees and how to operate them effectively
  • Director-level considerations in corporate finance • what corporate social responsibility means to and for directors today
  • Internal investigations and how to conduct them
  • The roles of the corporate secretary and of minutes in the governance and director protection process
  • Actionable precedents, including sample board and committee mandates, key governance policies, and board evaluation templates
  • Best practices for directors in determining to join or resign from a board, in obtaining satisfactory indemnification, and directors’ and officers’ insurance

 

About the Author
Barry Reiter’s practice focuses on corporate finance, development, and governance.

Barry advises boards, directors, and management on governance issues. As Chair of the Bennett Jones LLP Corporate Governance and Director Protection Practice, he is an experienced director and has chaired boards and a variety of board committees. Formerly a law professor at the Faculty of Law, University of Toronto (1974-1982) and recognized as one of Canada’s 100 Most Creative Lawyers, Barry has published books and articles on corporate governance, advisory boards, joint ventures, contracts, real estate, and the legal process.

Bennett Jones LLP has over 400 legal professionals in the Calgary, Toronto, Edmonton, Ottawa, Beijing, Dubai, and Abu Dhabi offices. Their professional practice encompasses virtually every sector of business, industry, and government.

 

Includes

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Death of a Taxpayer, 10th Edition

By www.cch.ca
Published On :: Wed, 17 Sep 2008 14:16:45 GMT

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

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

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

Topics include:

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

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Canada-U.S. Employment Transfers: A Guide to Personal Tax Planning, 6th Edition

By www.cch.ca
Published On ::

Individuals moving between Canada and the United States face a daunting array of Canadian and U.S. tax issues, particularly when the move is due to an employment-related transfer. This book provides an overview of key taxation principles related to employment both in Canada and in the United States, and highlights the interaction between the tax laws of these two countries. For employers, this book offers practical guidance on tax issues for the purpose of managing expatriate costs, designing an effective cross-border employee relocation program and retaining key employees.

Key Topics include:

  • Overview of the Canadian and U.S. personal tax systems
  • Tax reimbursement programs, including sample tax equalization calculations
  • Foreign tax credits and tax relief available under the Canada-U.S. tax treaty
  • The implications of changes under the fifth protocol to the Canada-U.S. treaty which entered into force on December 15, 2008
  • Investments in partnerships, limited liability companies, and other entities
  • Taxation of artists and athletes
  • Estate planning, including U.S. estate tax issues
  • Executive compensation, including various types of equity compensation and long-term incentive plans available
  • Expanded discussion on the U.S. deferred compensation rules 

About the Author

Benita Loughlin, CA, is a Partner in the International Executive Services practice at KPMG LLP in Vancouver, B.C. She specializes in tax planning and compliance for individuals, estates and trusts in a U.S. and cross-border context. She advises executives and their employers on tax matters related to compensation, investments, retirement plans, estate planning, and expatriation, with emphasis on employees relocating to or from other countries. The book includes contributions from KPMG International Executive Services professionals in Vancouver who specialize in helping clients manage complex personal tax issues in a cross-border environment. KPMG’s multinational corporate clients face challenges managing tax issues that affect their global workforce. Executives and employees rely on KPMG’s international tax planning to help manage their tax liabilities and maintain their global workforce.

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Canadian Income Tax Act with Regulations, Annotated - Academic 96th Edition

By www.cch.ca
Published On :: Wed, 25 Aug 2010 15:22:51 GMT

Please note that our CCH Canadian Income Tax Act with Regulations, Annotated - Academic 96th Edition is only available to post-secondary students or institutions and can be purchased alone, or as part of a tax bundle for even greater savings. For more information, please follow the links below:

Introduction to Federal Income Taxation in Canada, 34th Edition

Federal Income Taxation: Fundamentals, 6th Edition

The 96th edition of the Canadian Income Tax Act with Regulations, Annotated - Academic is filled with accurate, up-to-date content and highlights proposed legislative changes that make it indispensable for tax professionals.

The 96th edition continues the CCH practice of providing valuable cross-references and editorial notes from leading tax experts to assist you with Canada's complex tax laws. The various types of related information are clearly identified, making it easy to find the answers you need to make smart decisions quickly.

The Canadian Income Tax Act with Regulations, Annotated - Academic 96th Edition encompasses all the latest developments that are essential to tax professionals, including:

  • The full text of the Income Tax Act and Regulations as amended to July 2013
  • Legislation from Bill C-60, Economic Action Plan 2013 Act, No. 1, implementing certain 2013 Budget proposals
  • Legislation from Bill C-48, Technical Tax Amendments Act, 2012, enacting several past years of numerous technical amendments throughout the Act and Regulations
  • Additional 2013 Budget proposals not yet enacted and other draft legislation proposals released up to July 12, 2013
  • Selected Department of Finance comfort letters, news releases, and remission orders
  • Canada-U.S. and Canada-U.K. Tax Conventions
  • Interpretation Act and The Income Tax Conventions Interpretation Act

Other features in the Canadian Income Tax Act with Regulations, Annotated - Academic 96th Edition make it easier and faster to use:

  • New and updated editorial notes with explanations, tips and traps
  • Cross-references to additional sources of information, including:
    • Related sections of the Act and Regulations
    • Income Tax Folios, Bulletins, Circulars and Technical News
    • CRA forms and guides
    • CCH newsletter articles
    • Canadian Tax Foundation articles
    • Key

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The Advisor's Guide To Business Succession Planning, 4th Edition

By www.cch.ca
Published On :: Tue, 14 Sep 2010 16:10:03 GMT

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Synthesis: Legal Reading, Reasoning and Writing in Canada, 3rd Edition

By www.cch.ca
Published On :: Thu, 22 May 2008 10:54:15 GMT

Published: April 2012


This practical desk reference has proven to be one of the most comprehensive and reliable legal reading, reasoning, and writing guides available today.

Synthesis: Legal Reading, Reasoning and Writing in Canada, 3rd Edition will help students and legal practitioners to:

  • Write more effective legal memos, opinion letters, briefs, arguments, status reports, pleadings, and draft opinions;
  • Learn how to use primary and secondary legal resources in making legal arguments; and
  • Develop skills in legal reading, reasoning, and research using examples, exercises, charts, and diagrams

What's new:

  • Expanded introductory chapter with new information on lawyering in the digital age, requirements for becoming a lawyer and professional discipline
  • New material on the contribution of aboriginal and European legal  traditions to the development of Canadian law 
  • New material on equitable jurisdiction and the use of equitable maxims in framing arguments
  • New material on aboriginal courts  
  • Expanded and updated discussion of research approaches and the use of electronic legal materials
  • Updated appendices of reference works, websites and legal blogs

About the Author
Tested in the classroom over several years by the American authors, Synthesis has been rewritten for Canadian readers by an experienced law teacher, Margaret E. McCallum, LLB, PhD. Since 1990, Margaret McCallum has taught in the Faculty of Law at the University of New Brunswick.

 

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Federal Income Taxation: Fundamentals, 4th Edition

By www.cch.ca
Published On :: Tue, 14 Jul 2009 10:40:42 GMT

Please note that new editions will be available by mid August, 2011

The Federal Income Taxation: Fundamentals, 4th Edition is the book of choice for the Certified General Accountants Association of Canada Taxation 1 course. This book is intended for students taking:

  • Business
  • Economics
  • Taxation
  • Law

This textbook has been structured to meet the specific needs of students enrolled in the following programs, or related introductory courses:

  • CGA
  • CMA
  • CA

Student Friendly

CCH has re-mastered and modified this resource to improve accessibility and increase student comprehension.

  • Covers the fundamental federal income taxation curriculum with a narrow scope and topical coverage
  • Study Guide and supplemental material for students and instructors makes learning even easier
  • Review Questions, Multiple Choice Questions and Exercises are provided at the end of each chapter
  • The proprietary, adjusted learning model employed in this text facilitates understanding and the application of knowledge
  • Practical examples and applications are designed to anchor and integrate learning
  • References to the Income Tax Act are incorporated throughout the text, with all key topics covered
  • Includes two extra appendices: Individual Tax Facts and Withholding Tax

Robert E. Beam, F.C.A., is a Professor Emeritus in the School of Accounting and Finance, University of Waterloo. He was associated with Ernst & Young, Chartered Accountants, Toronto.

From 1972 to 1998, he was Coordinator of the Tax Section of the School of Accountancy, Institute of Chartered Accountants of Ontario. In September 2002, Mr. Beam became the first recipient of the Canadian Institute of Chartered Accountants Award for Excellence in Tax Practice and Education. His articles have appeared in the Canadian Tax Journal.

Stanley N. Laiken, Ph.D., is the Deloitte Professor in the School of Accounting and Finance, University of Waterloo. He has taught taxation to students in professional programs, both at the university and post-university levels, since 1972.

He is a recipient of the Distinguished Teacher Award at the University of Waterloo and the Canadian Academic Accounting Association’s L.S. Rosen Award in recognition of outstanding contributions to Canadian accounting education. His articles have appeared in the Canadian Tax Journal. He is also the Director of the Deloitte Centre for Tax Education and Research at the University of Waterloo.

James J. Barnet

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Canadian Taxation of Non-Residents, 4th Edition

By www.cch.ca
Published On :: Mon, 09 Feb 2009 08:52:55 GMT

The fourth edition of this highly successful book explores the "inbound" international tax issues of non-residents of Canada who derive income from Canadian sources. Tax issues are analyzed in terms of the application of the relevant sections of the Income Tax Act and provincial statutes, the application of the Canada–U.S. Income Tax Convention, and the application of Canada's other tax treaties.

This edition has been updated with new case law and recent changes to legislation and CRA pronouncements for practitioners who deal with the subject matter and need to stay current on the issues to properly advise their clients.

Other significant updates include:

  • Changes to the definition of "taxable Canadian property" and the resulting implications for non-residents who invest in Canadian property or realize capital gains from Canadian sources
  • Expanded discussion on the changes that resulted from the Fifth Protocol to Canada-U.S. Treaty and CRA interpretations and statements since the last edition, including, particularly, expanded discussion of implications for hybrid entities such as LLCs and ULCs

Discussions and commentary on the above developments would be of interest to Canadian accounting and legal practitioners alike who act for individual or corporate non-resident clients. Corporations with U.S. employees working on short-term assignments in Canada would also be interested in this area of taxation. Also, non-resident professional advisors, particularly in the U.S., who need a general reference guide to assess the Canadian tax implications of certain past or proposed transactions, would find the content useful.

About the Author

Michael I. Atlas, C.A., C.P.A., T.E.P. is an accomplished author and long standing contributor to CCH. He is a Chartered Accountant who practices in Toronto as an independent tax consultant, in connection with a wide-range of domestic and international tax issues. Prior to forming his own practice in 1991, he was the partner in charge of the tax group of one of the 20 largest accounting firms in Canada. His consulting practice places particular emphasis on international and cross-border tax planning matters.

He has also been a frequent speaker on tax matters for many professional and business organizations, including the Canadian Tax Foundation, the Society of Trust and Estate Practitioners, the Institute of Chartered Accountants of Ontario, the Canadian Bar Association, and the Canadian Real Estate Association. Most recently, Michael has made a presentation entitled "Tax Issues for Non-Resident Investors in Canadian Real Estate" as part of "Creative Tax Planning For Real Estat

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Annotated British Columbia Securities Legislation, 9th Edition

By www.cch.ca
Published On :: Mon, 20 Jul 2009 09:51:30 GMT

This title is available as an eBook.

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

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

Published: September 2014


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

What's included:

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

What's new in the 9th Edition:

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

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U.S. Master Tax Guide 2011 94th Edition

By www.cch.ca
Published On :: Tue, 18 Nov 2008 15:50:41 GMT

Available: November 2010

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

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

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

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

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

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

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Practical Guide to Partnerships and LLCs (5th Edition) – U.S.

By www.cch.ca
Published On :: Wed, 22 Jun 2011 10:34:18 GMT

Available: July 2011

Authors: Robert Ricketts and Larry Tunnell

Discusses the complex issues involving partnership taxation with utmost clarity. It uses hundreds of illustrative examples, practice observations, helpful charts and insightful explanations to make even the most difficult concepts understandable. The book reflects the authors' penchant for communicating the pertinent facts in very direct language and creating a context for understanding the multifaceted issues and applying them to practice.

This new edition fully reflects all the latest developments in this complex area. These include changes affecting:

  • partnership basis adjustments
  • transfers to partnerships of property with built-in losses
  • sale of an interest in a partnership with built-in loss property
  • disproportionate distributions from partnerships with built-in loss property exp
  • ensing and amortization of partnership organizational expenses
  • partnership treatment of the deduction for domestic production activities
  • recognition of cancellation-of-indebtedness income, and more

In six parts, Practical Guide to Partnerships and LLCs covers the critical aspects of this complicated area, with individual parts focusing on partnership characteristics, funding, taxation of operations, partner's share of partnership debt, disposition of partnership interest, and distributions. From choice-of-entity considerations to sales and liquidations, the entire breadth of partnership and LLC taxation is covered. Special attention is given throughout to the complex inter-workings of rules that bind, tax and control these entity operations.

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SEC Disclosures Checklists, (2011 Edition) with CD-ROM

By www.cch.ca
Published On :: Wed, 22 Jun 2011 14:56:05 GMT

Available: November 2011

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

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

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

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

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INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2011-2012 Edition)

By www.cch.ca
Published On :: Tue, 21 Jun 2011 16:12:13 GMT

Available: August 2011

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

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

Includes CD of entire contents of book.

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

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

Related Books:   

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U.S. Master Excise Tax Guide (Seventh Edition)

By www.cch.ca
Published On :: Wed, 22 Jun 2011 15:23:44 GMT

Available: April 2011

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

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

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Introducing the 4th edition of The Advisor’s Guide To Business Succession Planning, a truly comprehensive guide that features all the information youneed to give your clients the advice they need. 

Co-authored by Malcolm Scarratt and James Kraft, two leadingbusiness succession and estate planning specialists, this popular guide focuses on all the important topics – from legal, tax, insurance and financial implications to personal and emotional issues that may be involved throughout the planning process. 

In The Advisor’s Guide To Succession Planning, you will learn all about:
  • Getting started
  • Insurance
  • Family owned-businesses
  • Succession planning for the advisor
  • Small business gains and exemptions
  • Identification of appropriate buyers
  • Business valuation
  • Determination of clients’ key motivators
  • Circumstances of sale, such as retirement, disability or death. 
    •

The 4th edition reflects new market realities.

Expanded and updated, the new edition of The Advisor’s Guide To Business Succession Planning takes everything a step further. It includes valuable information on:

  • New options for buyout structures due to changes to the dividend taxation rules
  • Finding creative financing alternatives due to market volatility and changing lending practices by banks 
  • ‘Escape Hatch’ planning.  
    •
What’s more, the 4th edition features a new section that helps answer the question: Am I better off retaining ownership?

Plus, it includes an expanded chapter focused on the Advisor’s own practice. There is even a handy Business Succession Planning Checklist that will make the planning process much easier.

Order your copies today.