Technology is a step on the path to on-demand manufacturing of biologics

States sued over fears of untraceable plastic guns

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

Reader Saurabh Tandon spotted Prakash Padukone in Bangalore.

OnePlus on Friday announced that its wireless earphones, the Bullets Wireless Z will be available for purchase starting 10 May 2020. OnePlus had launc

Fall in SIP seen as one-off event

After an yo-yo movement in crude oil market last three weeks, including negative prices for the US-centric WTI (West Texas Intermediate), there is no

Tesla share price crashed after Elon Musk’s ‘costly’ tweet

A large number of officials and support staff, who are directly associated with the Budget making and printing process, are now required to stay in the ministry and remain cut off from their families till the presentation of the Budget in the Lok Sabha.

Her speech was laced with Hindi, Urdu, Sanskrit and even Tamil verses.

Although this segment has way too many offerings and the Jazz is one of the most expensive options, people looking for a reliable and spacious hatchback will not be disappointed by this vehicle.

Spend a weekend with the BMW 330i M Sport and it becomes apparent that plenty of fresh elements have been injected into the new 3 Series, says Pavan Lall.

Canada's most widely read tax newsletter

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

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

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

Bonus features:

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

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

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

• Canadian Estate Planning Guide
• Canadian Wealth Management Guide
• International Tax Newsletter

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

ProSystem fx Practice Management puts you in control of your firm with just a few clicks to improve your processes and profitability.

You get all the tools you need to manage your firm:

• firm and employee dashhboard,
• time and expense entry,
• billing and invoicing,
• accounts receivable,
• project management,
• contact management,
• reporting,
• marketing tools to generate mass emails, labels and letters

Three levels of ProSystem fx Practice Management are available:

Download the brochure:

• ProSystem fx Practice Management - Basic
• ProSystem fx Practice Management - Office/Enterprise

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

These are special collections for the non-specialist: tax generalists, sole practitioners and in-house financial officers. The key to these collections is flexibility – you are able to build the information bundle that best suits your needs, at a price that best fits your budget. These Collections differ from the CCH Tax Libraries because instead of having Dominion Tax Cases (DTC) from 1920 to present, they have DTC Digests, covering cases from 1972 to the present, with “headnotes” or summaries of each case for those years. Also, some infobases are updated less frequently.

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

IT Lawyer Éloïse Gratton addresses the emerging issues created by the new privacy laws and cutting-edge online and wireless technologies. Help your clients who operate or host websites, are involved in e-commerce or online advertising take advantage of the Internet and mobile technologies while still respecting consumers' privacy.

Topics covered

• Website privacy compliance, online advertising, spam and e-commerce privacy issues
• the European and North American legal framework
• mobile services, tracking technology and privacy issues
• translating the legal framework into best business practices

About the Author

Éloïse Gratton LL.B., LL.M. is a leading expert in new media and privacy issues and is Counsel to the firm for information technology issues. She is also pursuing a PhD degree at the University of Montreal and Université de Panthéon-Assas (Paris II). She also acts as privacy officer for our Montreal office. She was previously partner at McMillan (Corporate Law group) which she joined in 2002. Prior to joining the firm, she acted as Director of Corporate & Legal Affairs for a wireless technology company.

Publication Year: 2003

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

Published: November 2003

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

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

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

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

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

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

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

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

Table of Contents (abbreviated)

Chapter 1: Canadian Federal Courts

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

Chapter 2: Flowcharts and Checklists

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

Chapter 3: Annotated Tax Court of Canada Act

Chapter 4: Annotated Selected Income Tax Act Provisions

• Sections 152 through 179.1, 225.1, 225.2

Chapter 5: Annotated TCC Rules: General Procedure

Chapter 6: Annotated TCC Rules: Informal Procedure

Chapter 7: GST Appeals

Chapter 8: Appeals Under Other Statutes

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

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

• App

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

  
  
  Full Article
  
  

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

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

Published: September 2012

An essential resource for any lawyer who is asked to draft wills, Drafting Wills in Canada: A Lawyer's Practical Guide covers over a hundred precedents.

Authors Mary-Alice Thompson and Robyn Solnik are two of the most respected practitioners in the field. In the book, they demonstrate the most common errors made by solicitors in drafting wills, powers of attorney, and other estate planning documents. The detailed explanations that they provide give readers deep insight into why the errors are wrong and what can be done to correct them.

The authors also provide helpful examples of good and bad drafting, along with dozens of practical tips both for drafting and for managing a wills practice. From the general practitioner who does a few wills to the experienced senior lawyer with a significant wills and estates practice, all will be sure to find valuable tips in this practical guide.

What's included:

• Line-by-line analysis of good and bad will drafting
• Numerous cross-references for you to find answers to your questions quickly
• A complimentary DVD containing hundreds of precedents

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

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

Topics covered:

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

A must-have reference tool for anyone who:

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

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

Be sure about your tax planning strategies. Order Now!

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

CCH R&D Pro, an innovative web-based software, brings the daunting claim process down to size, making it easy for you to collect financial and technical information related to SR&ED projects and generate the required documentation to file your clients' SR&ED investment tax credits.

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

CCH R&D Express is an innovative web-based solution that is used to gather the SR&ED project information needed for the T661 Part 2 form in Corporate Taxprep. The data can then be imported into Corporate Taxprep, saving you from having to retype it or copy and paste each item. (CCH R&D Express is sold as a separate product from Corporate Taxprep and an annual license is required.)

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

Transform business financial information into a strategic planning tool. Analyze key performance indicators and examine “what if” scenarios. Generate professional reports and much more... ProfitDriver

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

CCH Practice is a part of CCH Accountants' Suite. More than just time and billing, it delivers powerful, easy-to-use tools that allow you to effectively manage your firm. Integrated modules – from time entry and billing to Project management, Inquiry, and Reporting – set the standard for meeting the information management needs of today's accounting firms. And with all of the time entry options, your staff can key time from anywhere, anytime.

Benefits include:

• Automatic updates to your project information without opening another application
• Notifications alert management to critical deadlines and budgets
• Server updates in "real-time" as time and expenses are entered
• Remote Update – Enter time remotely and update transactions upon return, or send a file that can be used for updates

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

Published: 2001

Bennett's A-Z Guide to Bankruptcy: A Professional's Handbook provides a review of the bankruptcy process for lawyers, accountants, trustees, lenders, individuals, small business debtors, and corporations. This handy bankruptcy primer is written in clear and accessible language and includes a chapter of forms and precedents, legislation excerpts, and a glossary in order to provide the reader with a general outline of the bankruptcy process.

Topics covered:

• What is bankruptcy?
• What are the ways to go bankrupt?
• What property can you keep?
• Can creditors sue you after bankruptcy?

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

Webinar information current as of February 25, 2008.

Recent tax changes, including declining corporate tax rates, eligible dividends and an increasingly vigilant Revenue Agency have changed the ground rules for the taxation of private companies and their owner-managers. Because of new tax planning opportunities and traps, practitioners who simply follow past practices risk missing out on important tax planning opportunities – and may be putting their clients in tax jeopardy.

Audience: Advisors who want an overview of the key strategies that should be considered for Canadian-controlled private corporations and their shareholders should not miss this session.

• Declining Corporate Tax Rates and Eligible Dividends
• Integration: Bonuses Revisited
• Rethinking RRSPs for the Owner/Manager

• Presale and Ongoing Purification Structures
• Crystallization Strategies
• Tax Effective Structures
• The Section 84.1 Trap

• Issues in Respect of “Association”
• Benefits of Separating Businesses
• Partnership Structures
• Consulting Business Opportunities

• Asset Sales Trump Share Sales
• Simplifying the Business Sale
• Rethinking the Personal Services Business Rules
• Trouble with Trusts
• Tax Reporting Traps

This webinar will be presented by five tax specialists from the MERITAS Canada Tax Group.

David Louis LLB, CA has 30 years of experience in income tax matters, including personal, corporate, international, and estate planning, focusing largely on entrepreneurs.

Michael Goldberg LLB has been working with his clients and their advisors to assist them with their corporate, estate, personal and international tax planning needs.

William Cooper LLB, CGA has a broad range of experience in tax and corporate finance, including senior financial positions with a multinational forest products company.

Raymond Hupfer LLB, CA focuses on taxation matters, purchase and sale of businesse

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

This book provides corporations with valuable information about the benefits of alternative dispute resolution and how to apply ADR techniques and processes in the business environment. It offers both a theoretical and practical guide to ADR and the process of system design, exploring specific tools to engage in system design analysis and implementation. This text offers a model dispute resolution design system process with step-by-step explanations of disputes, ADR processes and how to implement the various processes within the business structure. Discontinued

Publication Year: 1999

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

Publshed: 2002

Part of a series of books providing coverage of civil litigation law, A Guide to Collections Procedures in Ontario sets out the steps that a creditor must follow in attempting to collect monies owed to him or her.

What's included:

• The debt collection process
• The differences among the various courts and procedures
• The process of issuing the statement of claim, the processes involved in obtaining default judgment or summary judgment
• Defences that debtors often use in defending claims
• Enforcement of judgments, including a section on Reciprocal Enforcement of Judgments
• Precedents for notices of garnishment, writs of seizure and, statements of claim, affidavits in support of motions for judgment and draft judgments
• Precedents to assist creditors in the preparation of materials required to obtain, and ultimately to enforce, the judgment
• Precedents on an accompanying DVD

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

The Supreme Court of Canada has delivered judgments in two critical cases involving the General Anti-Avoidance Rule. These long-awaited decisions are the most important developments in tax law in the past decade. Are you on the right side of GAAR?

History
When GAAR was introduced in 1988, it gave Revenue Canada very broad powers to challenge perceived tax avoidance activity. And since its genesis, there have been many justifiable concerns regarding GAAR's impact on tax planning. The bottom line is that GAAR has the power to affect any transaction that has the purpose of eliminating or reducing tax. But there has been little in the way of practical guidance to make informed planning decisions – until now.

The Essential GAAR Manual: Policies, Principles and Procedures is written by Canada's most highly regarded team of experts on GAAR issues at Fraser Milner Casgrain LLP: William I. Innes, LLB, LLM; Patrick J. Boyle, LLB; and Joel Nitikman, LLB, LLM. It was designed with your tax planning practice in mind and includes useful and accessible reference tools that will arm you with the knowledge and insight to inform your clients properly. It answers questions that will affect your tax planning strategies, such as:

• What's the future of GAAR after Canada Trustco and Mathew?
• What's a "textual, contextual and purposive" analysis?
• What does the Supreme Court of Canada mean by requiring that tax measures be "predictable"?
• What is the future of corporate tax planning?
• What is the future of family and estate planning?
• How will commercial tax shelters fare under the "new" GAAR analysis?
• How does a practitioner cope with the post-Canada Trustco climate?
• How do you document a transaction that may be probed by GAAR?

The author team goes beyond a descriptive and substantive analysis and provides you with key insights into the practical application of GAAR considerations for your day-to-day practice. As the application evolves, the CRA is likely to invoke GAAR with more frequency.

Resources

• The Bottom Line Magazine: Canada's premier newspaper for accountants – The Essential GAAR Manual
• CCH Publishes First Comprehensive GAAR Manual (11/04/2006)

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

CCH IFRS Webinar Series 2008 - Seminar 5

Significant differences can be expected in general financial statement presentation, as a result of the adoption of IFRS into Canadian GAAP. Such differences will include changes in both the presentation of a company’s balance sheet and income statement, such as differences in the nature of components presented, current and non-current classifications, presentation of line items, and required disclosures. Such changes will impact a company’s traditional key performance measures and ratios, and provide investors with new types of information. Typically, annual financial statements prepared under IFRS will be considerably longer than those prepared under previous rules, entailing considerably more disclosures. A thorough and early understanding of the impacts adoption of IFRS will have on financial statement presentation will be essential for managing stakeholder relations during and after the transition to IFRS. 

• Changes to the “tie-breaker” rule for determining the residence of a corporation that qualifies as a resident of both Contracting States
• Entitlement to Treaty benefits for “fiscally transparent entities”
• New permanent establishment rules
• Elimination of withholding tax on certain interest payments
• Taxation of a non-resident’s emigrant gains
• Taxation of “income from employment” earned by non-residents
• Taxation of stock options received by individuals employed in both Canada and the United States
• Introduction of a reciprocal limitation of benefits provision

• Annotations of related Dominion Tax Cases
• Memorandum of Understanding between the Competent Authorities of Canada and the United States Regarding the Mutual Agreement Procedure
• Agreement between the Government of Canada and the Government of the United States of America with Respect to Social Security
• Income Tax Conventions Interpretation Act
• Rates of Withholding Tax under Income Tax Agreements Signed by Canada

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

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.

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

Bundled for comprehensive coverage that saves time and improves accuracy

Canadian Tax Library with Provincial Tax Reporters and Canadian GST/HST Reporter is ideally suited to the tax practitioner who must have up-to-the-minute federal, provincial and commodity tax information.

Content includes:

• Canadian Tax Reporter commentary
• Income Tax Act and Regulations
• Dominion Tax Cases – 2013
• Dominion Tax Cases – 1920-2012
• Tax Treaties and Social Security Agreements
• Canadian Master Tax Guide
• Income Tax Folios, Bulletins, Circulars, and Technical News
• Federal Income Tax forms and guides
• Canadian GST/HST Reporter
• GST/HST forms and guides
• GST/HST Headquarters Letters
• Provincial Tax Reporters (all provinces)
• Special reports and dispatches

Bonus features:

• CCH Smart Charts®
  Using exclusive technology, this time-saving interactive research tool integrates your subscription content to quickly create federal-provincial tax comparisons in an easy-to-read chart format. CCH Smart Charts lets you move easily between explanations, analysis, and primary source documents. You choose the topics. You choose the jurisdictions. You choose the year. Smart Charts does the rest.
• CCH newsletters provide timely, pragmatic articles written by high-profile tax practitioners, as well as synopses of recent government developments. Included in your subscription:
  • Tax Topics
  • Dominion Tax Cases
  • Canadian GST/HST Monitor
• Free training and technical support

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

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

Bundled for comprehensive coverage that saves time and improves accuracy

Canadian Tax Library with Canadian GST/HST Reporter and Tax Window Library is ideally suited to those practitioners who depend on up-to-the-minute federal and income tax information, and who are looking for insight into the Canada Revenue Agency's approach to the law.

Content includes:

• Canadian Tax Reporter commentary
• Income Tax Act  and Regulations
• Dominion Tax Cases – 2013
• Dominion Tax Cases – 1920-2012
• Tax Treaties and Social Security Agreements
• Canadian Master Tax Guide
• Income Tax Folios, Bulletins, Circulars, and Technical News
• Federal Income Tax forms and guides
• Tax Window Files
• Canadian GST/HST Reporter
• GST/HST forms and guides
• GST/HST Headquarters Letters
• Provincial Tax Reporters (all provinces)
• Special reports and dispatches

• CCH newsletters provide timely, pragmatic articles written by high-profile tax practitioners, as well as synopses of recent government developments. Included in your subscription:
  • Tax Topics
  • Dominion Tax Cases
  • Canadian GST/HST Monitor
  • Window on Canadian Tax
  • Provincial Tax News
• Free training and technical support

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

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

Available: August 2011

Authors: Dominic Daher, Joshua Rosenberg and Steve Johnson

Offers practitioners current and practical explanation and analysis on corporations, giving them the guidance needed to manage the C Corporation election, compliance, tax planning, and life cycle needs. In addition to thorough coverage of how the tax laws impact C corporations, the Practical Guide details corporate formation, distributions, redemptions, liquidations, reorganizations and issues related to corporate tax practice and procedure. Practical Guide to C Corporations provides business entity practitioners with complete coverage of C corporation taxation issues.

• Formation of a Corporation
• Application of Federal Income Tax to Corporations
• Nonliquidating Distributions
• Redemptions
• Liquidations and Partial Liquidations
• Acquisitive Corporate Reorganizations
• Procedural Aspects

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

Bundled for comprehensive coverage that saves time and improves accuracy

Canadian Tax Library with Provincial Tax Reporters and Tax Window Library is ideally suited to tax practitioners who need up-to-the-minute federal and provincial tax information, as well as insight into the CRA’s approach to the law.

The Internet version is updated frequently.

Content includes:

• Income Tax Bulletins, Circulars, and Rulings
• Income Tax Act and Regulations
• Canadian Tax Reporter commentary
• Current Dominion Tax Cases
• Archival Dominion Tax Cases
• Tax treaties and Social Security agreements
• Canadian Master Tax Guide
• Federal Income Tax forms and guides
• Tax Window Files
• Provincial Tax Reporters (all provinces)
• Special reports

• Wolters Kluwer CCH newsletters provide timely, pragmatic articles written by high-profile tax practitioners, as well as synopses of recent government developments. Included in your subscription:
  
  • Tax Topics
  • Dominion Tax Cases
  • Window on Canadian Tax (commentary on Tax Window Files)
  • Provincial Tax News
• Roadmaps
  Roadmaps are a practical jumping-off point for tax research that help you navigate tax issues and related commentary more efficiently. Each roadmap provides a summary of relevant tax considerations to specific types of transactions, events, issues, or topics, as well as links to Wolters Kluwer CCH commentary and other key references for further research.
• CCH Smart Charts^® (with CCH Online only)
  Using exclusive technology, these time-saving interactive research tools integrate your subscription content to quickly create federal-provincial tax comparisons in an easy-to-read chart format. CCH Smart Charts let you move easily between explanations, analysis, and primary source documents. You choose the topics. You choose the jurisdictions. You choose the year. Smart Charts do the rest.
• Quick Links
  Convenient links to related content such as charts and tables. Enables you to instantly connect to current, accurate information.
• Free training and technical support

Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax i

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

Available: August 2011

Authors: Michael S. Schadewald, Ph.D., CPA and Robert J.Misey, Jr., J.D., MBA and LL.M.

Provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essential to tax practice.

The book is written primarily as a desk reference for tax practitioners and is organized into four parts.

Part I provides an overview of the U.S. system for taxing international transactions, and also discusses the U.S. jurisdictional rules and source-of-income rules.

Part II explains how the United States taxes the foreign activities of U.S. persons, and includes chapters on the foreign tax credit, deemed paid foreign tax credit, anti-deferral provisions, foreign currency translation and transactions, export tax benefits, planning for foreign operations, and state taxation of foreign operations.

Part III describes how the United States taxes the U.S. activities of foreign persons, including the taxation of U.S.-source investment-type income and U.S. trade or business activities, as well as planning for foreign-owned U.S. operations.

Finally, Part IV covers issues common to both outbound and inbound activities, including intercompany transfer pricing, tax treaties, cross-border mergers and acquisitions, and international tax practice and procedure.

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

Available: October 2011

The primary objective of the GAAS Practice Manual is to provide a complete, quick and valuable reference source for the practitioner of the currently effective pronouncements of Statements on Auditing Standards, Statements on Standards for Attestation Engagements, Statements on Standards on Accounting and Review Services, and the new PCAOB Auditing Standards–and the interpretations of those standards.

Although the Sections in this book follow the sequence of sections presented in the AICPA's Professional Standards, the material is presented and analyzed in a different format. Each Section is divided into three major parts:

1. What Every Practitioner Should Know–which discusses the specific standard, its basic requirement and the practitioner's essential responsibilities.
2. Practice Issues and Frequently Asked Questions–which focuses on techniques for applying the standard by using a Q&A format.
3. Illustrations and Practice Aids–which includes checklists, questionnaires, sample working papers, sample correspondence, and sample accountant's reports.

Many of the illustrations and practice aids in the book appear on the free, companion CD-ROM that comes with GAAS Practice Manual. The adaptable sample letters, reports and checklists found in the text can be printed and customized to meet all of your auditing needs.

The Manual includes a cross-reference to the original pronouncements chart and a detailed topical index.

The 2012 edition has been updated for new pronouncements through the issuance of SAS-121 (Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information).

The 2012 edition is current through the following pronouncements:

The 2012 edition also provides information on the AICPA's Accounting Standards Board (ASB) Clarity Project, which aims to clarify U.S. GAAS and converge them with international auditing standards.

Extant individual AU Sections that are affected by the ASB's Clarity Project contain Practice Points that address the issuance of (1) exposure drafts of clarified auditing standards, or (2) final clarified auditing standards, as applicable. In addition, as the 2012 GAAS Practice Manual goes to press, the ASB has issued SASs

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

Available: August 2010

Authors: Marc M. Levey J.D., Steven C. Wrappe J.D., CPA

Transfer Pricing: Rules, Compliance and Controversy offers extensive yet clear guidance through the complex maze of U.S. transfer pricing rules. The book is authored by leading experts in the transfer pricing scene. Throughout the book, the authors cover all aspects of transfer pricing relevant to the practitioner, starting with general legal principles and apportionment methods, then moving on to more specific subjects such as transfers of tangible vs. intangible goods and the impact of e-commerce and U.S. customs on transfer pricing, and finally exploring highly practical matters like procedural strategies and post-examination procedures.  

The book's practical coverage and approach include:

• Comprehensive analysis of the U.S. rules, case law and guidance on  transfer pricing for tangible   goods, intangibles, and services
• Complex cost-sharing planning principles, including buy-in
• Cutting edge e-commerce transfer pricing issues
• U.S. penalty and documentation rules
• Documentation with checklists, questionnaires and model report
• U.S. penalty rules compared to those of other important countries
• Overlap between transfer pricing and Customs valuation issues
• Customs ruling based on an APA
• In-depth, step-by-step analysis of the favored approach to transfer pricing controversy, including:
  • Developing a substantive/procedural strategy (with detailed flow-chart)
  • Preparing for examination
  • Identifying post-examination opportunities to resolve the dispute

Special appendices provide a variety of "practice tools" designed to facilitate the understanding of the IRS' provisions and their translation into action, e.g., IRS forms, tables and charts of relevant cases, and comparisons of international transfer pricing rules within particular contexts.  

Table of Contents 

Chapter 1 - Introduction
Chapter 2 - General Principles of Code Sec. 482

• Arm's length standard
• Best method rule
• Comparability
• Arm's length range
• Determination of true taxable income
• Collateral Adjustments
• Transfer pricing and non-recognition provisions
• Blocked income

• Comparable uncontrolled price method (with cases applying this method)
• Resale price method
• Cost plus method
• Cost-plus method
• Comparable profit method
• Profit split method
• Unspecified methods

Chapter 4 - Methods

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

Updated annually, this spiral-bound resource helps you prepare Form 1120S tax returns – with practical, plain-English guidance.  It is designed specifically for anyone who needs a ready answer to questions that arise while preparing the return.Preparers will benefit from:

1. Compliance oriented, line-by-line approach,
2. Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply.
3. New rules and form changes highlighted.
4. Charts and tables summarizing important concepts, facts and figures
5. Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information.
6. References to U.S. Master Tax Guide paragraphs.

Related Books:

• 1040 Express Answers (2012)
• 1041 Express Answers (2012)
• 1065 Express Answers (2012)
• U.S. Master Tax Guide®,2012
• ProSystem fx Tax: for U.S. Tax Returns
• INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2012 Edition
• Income Tax Regulations (Winter 2012)

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

CCH's 1041 Express Answers is the ideal quick-answer tool for busy tax practitioners who prepare fiduciary income tax returns. Updated annually, 1041 Express Answers is a spiral-bound resource that helps practitioners prepare Form 1041 tax returns quickly, easily and accurately - with practical, plain-English guidance that clearly explains the rules and procedures that the preparer needs to know to correctly complete the required tax forms. It is designed specifically for busy tax practitioners who need a ready answer to questions that arise while actually preparing the return.

Preparers will benefit from:

• Compliance oriented, line-by-line approach, so you can quickly get the help you need while completing the return and answering client questions.
• Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply.
• New rules and form changes highlighted, so you can be confident that you're aware of new developments that may affect the 1041 return and can help your clients take advantage of new tax law changes to maximize their tax-saving opportunities and avoid pitfalls.
• Highly visual, two-color presentation, making it it faster and easier to find the information you need.
• Charts and tables summarizing important concepts, facts and figures to save you time when you need it most.
• Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information.
• References to U.S. Master Tax Guide paragraphs, where you can find additional information on each topic discussed.
• Detailed topical index, including references to everyday practice terminology, point you to the answers you need.
• Handy tabbed divider section help you instantly identify the area you're looking for at a glance.

CONTENTS:

Tab 1:  Filing Issues

Tab 2:  Form 1041

Tab 3:  Income In Respect of a Decedent

Tab 4:  Business Income (or Loss)

Tab 5:  Farm Income (or Loss)

Tab 6:  Rents, Royalties, Partnerships

Tab 7:  Schedules A--Charitable Deduction and B--Income Distribution Deduction

Tab 8:  Schedule G--Tax Computation and Other Information

Tab 9:  Schedule I--AMT

Tab 10:  Schedule D--Capital Gains and Losses

Tab 11:  Schedule J--Accumulation Distribution

Tab 12:  Depreciation, Depletion, Amortization

Tab 13:  Schedule K-1

Tab 14:  Modification and Termination

Tab 15:  State Tax Information

Tab 16:  Index 

With CCH's 1041 Express Answers, you'll speed through tax season, with concise and reliable answers right at your fingertips!

1

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

If you are a tax professional, Taxprep is for you. We have put our years of tax experience into this product, giving you the most sophisticated line of tax preparation programs available in Canada. Taxprep has been developed by professionals with you in mind. It incorporates a wide range of features designed with one purpose – to help you do your job faster and serve your clients more effectively. And all Taxprep programs are fully bilingual and cover all provinces and territories. The fact is, 28 of the top 30 accounting firms in Canada trust the power and reliability of Taxprep. If you're not using Taxprep, why not give it a try. Once you do, you'll wonder how you ever managed without it!

For detailed information about Taxprep, please click here.

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