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International Encyclopaedia of Laws: Private International Law

This is the first and only publication to provide comprehensive coverage of national laws on conflict of laws, now more commonly referred to as private international law. It presents country-by-country monographs dealing with the statutes, regulations and case law each country applies to cases involving transnational issues. It offers much-needed access to the conflict rules of other countries, presented clearly and concisely by local experts. The looseleaf format allows the monographs to be kept regularly up to date.

Beginning with a general introduction to the private international law of the country concerned, each monograph goes on to discuss choice of law technique, sources of private international law, intangible property rights, marriage, registered partnerships, property, succession and much more. Each national monograph concludes with an overview of the country's relevant civil procedure, examining lex fori, enforcement of foreign judgments and international arbitration.

For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.


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International Encyclopaedia of Laws: Intellectual Property

This comprehensive book provides an overview of all the pertinent information on intellectual property needed to gain a clear comprehension of the legislation and policy on the subject in different countries. Legal practitioners, academics, students, government officials and business people will find here all the information and insight they need to confidently resolve issues related to law and policy in any branch of intellectual property.

Forthcoming supplements will include monographs on each of the international conventions on intellectual property rights, as well as distinct coverage of important issues in intellectual property law within the European Union.

For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.


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International Arbitration: Law and Practice

Published: November 2012


International Arbitration: Law and Practice provides a concise overview of the legal principles and practice of international arbitration. It offers an accessible, straightforward introduction to the legal framework for international commercial arbitration, including discussions of international arbitration agreements, international arbitral procedures and international arbitral awards.

This book also provides an introduction to international investment arbitration, including a discussion of the ICSID Convention and issues arising under bilateral investment treaties, and state-to-state arbitration. It also includes descriptions of the contemporary practice and tactics of international arbitration.

Among other things, this title addresses the drafting of arbitration clauses, selection and challenge of arbitrators, structure of arbitral proceedings, process of disclosure or discovery, witness preparation and testimony, conduct of evidentiary hearings and other key procedural steps in international arbitrations.

It contains an Introduction and three principal parts:

  • Part I: International Arbitration Agreements, including the separability presumption, choice of law issues, competence-competence doctrine, recognition and enforcement of arbitration agreements, formation and validity, formal validity and writing requirements, interpretative issues, non-signatory doctrines and multi-party/multi-contract issues.
  • Part II: International Arbitral Proceedings, including importance and choice of arbitral seat, selection and challenge of arbitrators, parties’ procedural autonomy, arbitrators’ procedural discretion, conduct of arbitral proceedings, disclosure and discovery, provisional measures, choice of substantive law, confidentiality, consolidation and intervention.
  • Part III: International Arbitral Awards, including form and content of awards, relief, costs, forums for annulment of awards, grounds for annulment or set-aside of awards, recognition and enforcement of awards, preclusion and precedent, and recognition of annulled awards.

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International Arbitration and Mediation: A Practical Guide

Published: February 2010


Optimising the outcome of disputes connected with international business forms the subject matter of International Arbitration and Mediation: A Practical Guide.

Rather than adopt an idealised approach of pursuing victories at any cost, the authors help parties predict the realistic consequences (and costs) of their decisions and provide a step-by-step guide to opportunities to influence the course of a dispute as it unfolds in its various stages. They discuss techniques for productively resolving disputes through negotiation, mediation, and arbitration, frequently illustrating critical steps through real-world examples drawn from past experiences.

The book is intended as an easily accessible desktop resource for lawyers who regularly counsel businesses when negotiating international deals, and for those who represent the same clients in achieving a successful resolution when disputes emerge.

The practical guidance includes:

  • How to determine which dispute resolution clauses work best for different international contracts, and how to negotiate those clauses
  • What preliminary steps parties should consider to preserve their rights when a dispute arises
  • Whether and how to appoint counsel
  • When and how to perform an early case assessment (ECA)
  • How to organise and conduct international mediations and arbitration proceedings
  • How to enforce (or set aside) arbitral awards
  • Securing the benefit of additional protections available through investment treaties

The text is divided into chapters that follow the life cycle of an international commercial dispute as seen through the eyes of the parties, from when they agree how to resolve disputes in their contracts to the endgame of enforcement. Additionally, the appendices include a number of model submissions for further reference.


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Intellectual Property Law in Canada

Published: January 2013


Derived from the renowned multi-volume International Encyclopaedia of Laws, Intellectual Property Law in Canada provides a survey and analysis of the rules concerning intellectual property rights in Canada. It covers every type of intellectual property right in depth – copyright and neighbouring rights, patents, utility models, trademarks, trade names, industrial designs, plant variety protection, chip protection, trade secrets, and confidential information. Particular attention is paid throughout to recent developments and trends.

The analysis approaches each right in terms of its sources in law and in legislation, and proceeds to such legal issues as subject matter of protection, conditions of protection, ownership, transfer of rights, licences, scope of exclusive rights, limitations, exemptions, duration of protection, infringement, available remedies, and overlapping with other intellectual property rights.

This book also provides a clear overview of intellectual property legislation and policy, and at the same time offers practical guidance on which sound preliminary decisions may be based. Lawyers representing parties with interests in Canada will welcome this very useful guide, and academics and researchers will appreciate its value in the study of comparative intellectual property law.



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GST/HST and Real Property in Canada, 3rd Edition

Written by one of Canada's most respected practitioners in the area of commodity taxation, this new edition has been highly anticipated. First published in 2001, then in 2004, and most recently in 2008, this edition has been extensively revised andupdated.

GST/HST and Real Property in Canada is an excellent quick reference book that outlines how the rules of GST/HST treat real property transactions in Canada. This book is an essential resource for practitioners involved in real estate transactions or commodity taxation.

Topics covered:

  • Taxable supplies of real property
  • Exempt supplies of real property
  • GST/HST rules depending on how the ownership of property is held
  • Special Situations such as repossessions and seizures, elections
  • GST/HST rate changes

Table of Contents (subject to change)
Chapter 1: Definitions

  • 1.1 – Builder
  • 1.2 – Business
  • 1.3 – Capital Property
  • 1.4 – Commercial Activity
  • 1.5 – Fair Market Value
  • 1.6 – Person
  • 1.7 – Personal Property
  • 1.8 – Property
  • 1.9 – Real Property
  • 1.10 – Recipient
  • 1.11 – Residential Complex
  • 1.12 – Residential Unit
  • 1.13 – Sale
  • 1.14 – Supply

Chapter 2: Taxable Supplies of Real Property

  • 2.1 – General Principle
    2.1.1 – Timing of Payment of Tax
    2.1.2 – Collection and Remittance of Tax
    2.1.3 – Place of Supply
    2.1.4 – Service in Respect of Supplies of Real Property
    2.1.5 – Deposits
  • 2.2 – Sales of New Residential Housing
    2.2.1 – Adjustments to Purchase on Closing
  • 2.3 – New Housing Rebates
    2.3.1 – Rebate for New Housing
    2.3.2 – Rebate for Cooperative Housing
    2.3.3 – Rebate for Owner-Built Homes
    2.3.4 – Rebate to Owner or Lessee of Land Leased for Residential Purposes
  • 2.4 – New Residential Rental Property Rebate
    2.4.1 – Rebate for New Residential Properties
    2.4.2 – Temporary Rentals before Sale
    2.4.3 – Land Leased for Residential Purpose
    2.4.4 – Administration of the Rebate
  • 2.5 – PST Transitional New Housing Rebate
  • 2.6 – Development of Residential Real Property
    2.6.1 – Renovations and Self-Supplies
    2.6.2 – Substantial Renovation
    2.6.3 – Non-Substantial Renovation
    2.6.4 – Planning Point
    2.6.5 – Substantial Completion
    2.6.6 – Self-Supply of Single Unit Residential Complex or Residential Condominium Unit
    2.6.7 – Self-Supply of Residential Condominium Unit
    2.6.8 – Self-Supply of Multiple Unit R

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Governmental GAAP Practice Manual (2015) (U.S.)

Author: Eric S. Berman, CPA

Demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements.

Chapter 1 of the Governmental GAAP Practice Manual provides a detailed analysis of the interrelationship between the modified accrual basis of accounting and the accrual basis of accounting. Included is a comprehensive checklist of transactions and events that typically require a worksheet entry. Starting in Chapter 2 is a comprehensive illustration that continues through the remaining chapters of the book. For governmental funds, a variety of transactions are illustrated and journalized in Chapters 2 through 6, which result in a year-end trial balance for each individual fund based on the modified accrual basis of accounting. In Chapter 14, these trial balances are used as the basis for developing the information needed to prepare the fund financial statements. Chapter 16 illustrates the worksheet methodology for converting the information to the accrual basis.

A similar approach is used for proprietary funds and fiduciary funds.

In Chapter 16 the basic financial statements (including the fund financial statements and government-wide statements) are prepared based on the information developed in Chapter 13 and Chapter 14. Chapter 17 provides a discussion of note disclosure concepts and a listing of the required note disclosures applicable to state and local government financial statements. Chapter 18 discusses and develops information related to management's discussion and analysis and other required supplementary information. Chapter 19 illustrates combining financial statements that are presented as part of supplementary information included in a governmental entity's Comprehensive Annual Financial Report. Chapter 20 provides the preparers of financial statements with an in-depth review of the statistical section of the CAFR.

Governmental Funds

  • The General Fund
  • Special Revenue Funds
  • Capital Project Funds
  • Debt Service Funds
  • Permanent Funds
Proprietary Funds
  • Enterprise Funds
  • Internal Service Funds
Fiduciary Funds
  • Pension (and Other Employee Benefits) Trust Funds
  • Private-Purpose Trust Funds
  • Investment Trust Funds and Individual Investment Accounts
  • Agency Funds
The Consolidation and Conversion Process
  • Developing Information for Fund Financial Statements
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Governmental GAAP Practice Manual (2014) (US)

Demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements.

Chapter 1 provides a detailed analysis of the interrelationship between the modified accrual basis of accounting and the accrual basis of accounting. Included is a comprehensive checklist of transactions and events that typically require a worksheet entry. Starting in Chapter 2 is a comprehensive illustration that continues through the remaining chapters of the book. For governmental funds, a variety of transactions are illustrated and journalized in Chapters 2 through 6, which result in a year-end trial balance for each individual fund based on the modified accrual basis of accounting. In Chapter 14, these trial balances are used as the basis for developing the information needed to prepare the fund financial statements. Chapter 16 illustrates the worksheet methodology for converting the information to the accrual basis.

A similar approach is used for proprietary funds and fiduciary funds.

Chapter 17 uses the information developed in previous chapters to present management's discussion and analysis, notes, and other required supplementary information mandated by the GASB standards.

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Governmental GAAP Practice Manual (2013) (U.S.)

Demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements.

Chapter 1 provides a detailed analysis of the interrelationship between the modified accrual basis of accounting and the accrual basis of accounting. Included is a comprehensive checklist of transactions and events that typically require a worksheet entry. Starting in Chapter 2 is a comprehensive illustration that continues through the remaining chapters of the book. For governmental funds, a variety of transactions are illustrated and journalized in Chapters 2 through 6, which result in a year-end trial balance for each individual fund based on the modified accrual basis of accounting. In Chapter 14, these trial balances are used as the basis for developing the information needed to prepare the fund financial statements. Chapter 16 illustrates the worksheet methodology for converting the information to the accrual basis.

A similar approach is used for proprietary funds and fiduciary funds.

Chapter 17 uses the information developed in previous chapters to present management's discussion and analysis, notes, and other required supplementary information mandated by the GASB standards.


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GAAP Handbook of Policies and Procedures - w/CD-ROM (2013) (U.S.)

This practical reference contains all of the important authoritative pronouncements on GAAP with references to ASC codification, and the corresponding references to the original literature, including APB Opinions, Accounting Research Bulletins, FASB Statements, Staff Positions, Interpretations, Technical Bulletins, and Concepts, as well as AICPA Statements of Position as an aid. Securities and Exchange Financial Reporting Releases and EITF Issues are also covered when appropriate.

This volume contains accounting principles, financial reporting presentation requirements, required and recommended disclosures, and specialized accounting topics. The book includes examples, tables, exhibits, and practice aids that demonstrate how to apply GAAP in practice. In some cases, flowcharts are presented to explain, in clearer terms, the practitioner's decision process in applying a pronouncement. Current footnotes from annual reports provide clear examples of reporting.

The book also comes with a free companion CD-ROM that contains an electronic version of the book.

The 2013 GAAP Handbook covers the following topics:

PART I:       FINANCIAL STATEMENTS
PART II:      MAJOR ACCOUNTING AREAS AND REPORTING
PART III:     FOREIGN OPERATIONS AND DERIVATIVE INSTRUMENTS
PART IV:     GAAP IN SPECIALIZED INDUSTRIES

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GAAP Handbook of Policies and Procedures (w/CD-ROM) (2015) (U.S.)

The GAAP Handbook provides many rules of thumb. Its content includes informative rules, policies, and procedures applicable to CPAs and may be used as a training medium.
    
This practical reference contains all of the important authoritative pronouncements on GAAP with references to ASC codification, and the corresponding references to the original literature, including APB Opinions, Accounting Research Bulletins, FASB Statements, Staff Positions, Interpretations, Technical Bulletins, and Concepts, as well as AICPA Statements of Position as an aid. Securities and Exchange Financial Reporting Releases and EITF Issues are also covered when appropriate.
        
The book also comes with a free companion CD-ROM that contains an electronic version of the book.

PART I: FINANCIAL STATEMENTS

  • Reporting, Presentation, and Disclosures for the Income Statement
  • Revenue Recognition
  • Balance Sheet Reporting and Disclosures: Assets
  • Balance Sheet Presentation and Disclosures: Liabilities
  • Balance Sheet Reporting: Stockholders' Equity
  • Statement of Cash Flows
  • Other Financial Statement Types and Related Items
  • Disclosures
PART II: MAJOR ACCOUNTING AREAS AND REPORTING
  • Accounting Changes and Error Corrections
  • Investments in Equity and Debt Securities
  • Business Combinations
  • Consolidation
  • Leases
  • Pension Plans and Other Postretirement Benefit Plans
  • Income Tax Accounting
PART III: FOREIGN OPERATIONS AND DERIVATIVE INSTRUMENTS
  • Foreign Currency Translation and Transactions
  • Derivatives, Repurchase Agreements, and Disclosures of Credit Risk and Fair Values: Accounting,  Reporting, and Disclosures
  • International Financial Reporting Standards: An Examination of Accounting Convergence
PART IV: GAAP IN SPECIALIZED INDUSTRIES
  • Accounting in Specialized Industries
9780808038801   7" x 10"   1,800 pages

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Financial Products: Taxation, Regulation and Design (2015 Supplement) (U.S.)

Author: Andrea S. Kramer

A three-volume set, the book provides a road map to work one’s way through the tax and regulatory maze of financial products. It details the policies, rules, and interpretations that govern the federal regulation and taxation of securities, derivatives, commodities, options, and hybrid products. It provides reliable answers to questions about financial markets and products and will help in planning transactions and in defending challenged tax positions.

Part 1 Overview of the Markets
Part 2 Overview of Selected Market Participants
Part 3: Taxation of Market Participants
Part 4 Taxation of Capital Transactions
Part 5 Taxation of Ordinary Income Transactions
Part 6 Profit Motive, Sham, Business Purpose, and Other Anti-Abuse Considerations
Part 7 Treatment of Gain or Loss on Terminations of Contract Rights and Obligations
Part 8 Taxation of Dividend Income, Interest Income, Security Loans, and Repurchase Transactions
Part 9 Taxation of Stock and Other Equity Securities, Publicly Traded Partnership Interests, and Publicly Traded Trust Interests
Part 10 Taxation of Debt Securities and Options on Debt Securities
Part 11 Taxation of Asset-Backed Securities
Part 12 Taxation of Physical Commodities and Options on Commodities
Part 13 Taxation of Section 1256 Contracts
Part 14 Tax Consequences of Holding Offsetting Positions (Straddles)
Part 15 Foreign Currency and International Operations
Part 16 Notional Principal Contracts


9780808039549   6" x 9"     1,152 pages

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Financial Products: Taxation, Regulation and Design (2014 Supplement) (US)

Author: Andrea S. Kramer

A three-volume set, the book provides a road map to work one’s way through the tax and regulatory maze of financial products. It details the policies, rules, and interpretations that govern the federal regulation and taxation of securities, derivatives, commodities, options, and hybrid products. It provides reliable answers to questions about financial markets and products and will help in planning transactions and in defending challenged tax positions.

Part 1:       Overview of the Markets
Part 2:       Overview of Selected Market Participants
Part 3:       Taxation of Market Participants
Part 4:       Taxation of Capital Transactions
Part 5:       Taxation of Ordinary Income Transactions
Part 6:       Profit Motive, Sham, Business Purpose, and Other Anti-Abuse Considerations
Part 7:       Treatment of Gain or Loss on Terminations of Contract Rights and Obligations
Part 8:       Taxation of Dividend Income, Interest Income, Security Loans, and Repurchase
                   Transactions
Part 9:       Taxation of Stock and Other Equity Securities, Publicly Traded Partnership Interests,
                   and Publicly Traded Trust Interests
Part 10:     Taxation of Debt Securities and Options on Debt Securities
Part 11:     Taxation of Asset-Backed Securities
Part 12:     Taxation of Physical Commodities and Options on Commodities
Part 13:     Taxation of Section 1256 Contracts
Part 14:     Tax Consequences of Holding Offsetting Positions (Straddles)
Part 15:      Foreign Currency and International Operations
Part 16:      Notional Principal Contracts

1,152 pages


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International Accounting/Financial Reporting Standards Guide (2014)

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Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2015) (U.S.)

Authors: Rosemarie Sangiuolo, Scott Taub, and Leslie F. Seidman

This comprehensive reference includes guidance issued by the Financial Accounting Standards Board, the FASB's Emerging Issues Task Force and Derivatives Implementation Group. It also includes standards issued by the AICPA Accounting Standards Executive Committee, and the audit and accounting guides issued by various committees of the AICPA.

This guide covers accounting requirements for public and private companies and touches on unique aspects of reporting financial instruments by non-profit organizations. Over 400 pieces of authoritative literature are referenced in this book.

Part I:  Financial Assets

1. Cash and Cash Equivalents
2. Investments in Debt and Equity Securities
3. Loans and the Allowance for Credit Losses
4. Servicing of Financial Assets
5. Transfers of Financial Assets
6. Securitizations
7. Calculating Yields on Debt Investments

Part II:  Financial Liabilities
8. Debt Financing
9. Securities Lending Arrangements and Other Pledges of Collateral
10. Convertible Debt and Similar Instruments
11. Extinguishments of Debt

Part III:  Derivatives and Hedging Activities
12. Derivatives Accounting
13. Embedded Derivatives
14. Hedge Accounting
15. Disclosures about Derivatives

Part IV:  Equity Instruments

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Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US)

Authors:     Rosemarie Sangiuolo,  Scott Taub, Leslie F. Seidman, CPA

This comprehensive reference includes guidance issued by the Financial Accounting Standards Board, the FASB's Emerging Issues Task Force and Derivatives Implementation Group. It also includes standards issued by the AICPA Accounting Standards Executive Committee, and the audit and accounting guides issued by various committees of the AICPA.

This guide covers accounting requirements for public and private companies and touches on unique aspects of reporting financial instruments by nonprofit organizations. Over 400 pieces of authoritative literature are referenced in this book.

Part I:  Financial Assets

1.     Cash and Cash Equivalents
2.     Investments in Debt and Equity Securities
3.     Loans and the Allowance for Credit Losses
4.     Servicing of Financial Assets
5.     Transfers of Financial Assets
6.     Securitizations
7.     Calculating Yields on Debt Investments

Part II:  Financial Liabilities

8.      Debt Financing
9.      Securities Lending Arrangements and Other Pledges of Collateral
10.    Convertible Debt and Similar Instruments
11.    Extinguishments of Debt

Part III:  Derivatives and Hedging Activities

12.    Derivatives Accounting
13.    Embedded Derivatives
14.    Hedge Accounting
15.    Disclosures about Derivatives

Part IV:  Equity Instruments

16.    Issuer's Accounting for Equity Instruments and Related Contracts

Part V:  Pervasive Issues

17.    Offsetting Assets and Liabilities in the Balance Sheet
18.    Fair Value Measurements, Fair Value Disclosures, and Other Financial
          Instrument Disclosures
19.    The Fair Value Option for Financial Instruments

1000 pages


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Federal Taxation: Comprehensive Topics (2013) (U.S.)

Available: April 2012

A popular teacher-created combination first and second-level tax course that offers comprehensive one-volume coverage of all the most important tax concepts and principles for a solid grounding in federal taxation. It offers clear and concise explanation of fundamental tax concepts in the framework of today's tax practice. Covering both planning and compliance, the book strikes an effective balance between AICPA model curriculum demands and the favored approaches of the majority of today's top tax teachers.

CCH's Comprehensive Topics introduces students to the complex and absorbing study of federal taxation, covering a broad range of subjects beginning with basic concepts and individual taxation. Once the fundamentals are covered, tax accounting and the taxation of partnerships and corporations become the focus. The final section of the book presents estate and gift taxation coverage, along with income taxation of trusts and estates. Deferred compensation, education savings, international tax, and state and local taxation are also addressed. 

Comprehensive Topics provides 25 chapters and additional support materials as follows:

  1. Introduction to Federal Taxation and Understanding the Federal Tax Law
  2. Tax Research, Practice and Procedure
  3. Individual Taxation--An Overview
  4. Gross Income
  5. Gross Income--Exclusions
  6. Deductions: General Concepts and Trade or Business Deductions
  7. Deductions: Business/Investment Losses and Passive Activity Losses
  8. Deductions: Itemized Deductions
  9. Tax Credits, Prepayments, and Special Methods
10. Property Transactions: Determination of Basis and Gains and Losses
11. Property Transactions: Nonrecognition of Gains and Losses
12. Property Transactions: Treatment of Capital and Section 1231 Assets
13. Tax Accounting
14. Taxation of Corporations--Basic Concepts
15. Corporate Nonliquidating Distributions
16. Corporate Distributions in Complete Liquidations
17. Corporate Reorganizations
18. Accumulated Earnings and Personal Holding Company Taxes
19. Partnerships--Formation and Operation
20. Partnerships--Distributions, Sales and Exchanges
21. S Corporations
22. Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax
23. Income Taxation of Trusts and Estates
24. Deferred Compensation and Education Planning
25. Multijurisdictional Taxation: International and State and Local Transactions
- Appendix
- Glossary of Tax Terms
- Finding Lists
- Table of Cases
- Topical Index

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Federal Taxation: Comprehensive Topics (2014) (U.S)

A popular teacher-created combination first and second-level tax course that offers comprehensive one-volume coverage of all the most important tax concepts and principles for a solid grounding in federal taxation. It offers clear and concise explanation of fundamental tax concepts in the framework of today's tax practice. Covering both planning and compliance, the book strikes an effective balance between AICPA model curriculum demands and the favored approaches of the majority of today's top tax teachers.



CCH's Comprehensive Topics introduces students to the complex and absorbing study of federal taxation, covering a broad range of subjects beginning with basic concepts and individual taxation. Once the fundamentals are covered, tax accounting and the taxation of partnerships and corporations become the focus. The final section of the book presents estate and gift taxation coverage, along with income taxation of trusts and estates. Deferred compensation, education savings, international tax, and state and local taxation are also addressed.  



Comprehensive Topics provides 25 chapters and additional support materials as follows:



1.    Introduction to Federal Taxation and Understanding the Federal Tax Law

2.    Tax Research, Practice and Procedure

3.    Individual Taxation - An Overview

4.    Gross Income

5.    Gross Income--Exclusions

6.    Deductions: General Concepts and Trade or Business Deductions

7.    Deductions: Business/Investment Losses and Passive Activity Losses

8.    Deductions: Itemized Deductions

9.    Tax Credits, Prepayments, and Special Methods

10.    Property Transactions: Determination of Basis and Gains and Losses

11.    Property Transactions: Nonrecognition of Gains and Losses

12.    Property Transactions: Treatment of Capital and Section 1231 Assets

13.    Tax Accounting

14.    Taxation of Corporations--Basic Concepts

15.    Corporate Nonliquidating Distributions

16.    Corporate Distributions in Complete Liquidations

17.    Corporate Reorganizations

18.    Accumulated Earnings and Personal Holding Company Taxes

19.    Partnerships--Formation and Operation

20.    Partnerships--Distributions, Sales and Exchanges

21.    S Corporations

22.    Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax

23.    Income Taxation of Trusts and Estates

24.    Deferred Compensation and Education Planning

25.    Multijurisdictional Taxation: International and State and Local Transactions

-    Appendix

-    Glossary of Tax Terms

-    Finding Lists

-    Table of Cases

-    Topical In

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Federal Taxation: Basic Principles (2014)

A popular first-level tax course textbook that provides a clear concise explanation of the fundamental tax concepts covering both tax planning and compliance. Basic Principles strikes a perfect balance between the AICPA model curriculum (focusing on business tax) and the demands favored by most teachers (covering the fundamentals and building toward the complex).

Basic Principles covers the core tax concepts and principles, including individual taxation, gross income, deductions, credits, property transactions, accounting methods and periods, deferred compensation, retirement plans, partnerships, corporations, trusts and estates, and tax planning for individuals.

CONTENTS:
Basic Principles includes 18 Chapters and special support materials at the end of the volume as follows:

1.    Introduction to Federal Taxation and Understanding the Federal Tax Law
2.    Tax Research, Practice and Procedure
3.    Individual Taxation-An Overview
4.    Gross Income
5.    Gross Income-Exclusions
6.    Deductions: General Concepts and Trade or Business Deductions
7.    Deductions: Business/Investment Losses and Passive Activity Losses
8.    Deductions: Itemized Deductions
9.    Tax Credits, Prepayments and Special Methods
10.    Property Transactions: Determination of Basis and Gains and Losses
11.    Property Transactions: Nonrecognition of Gains and Losses
12.    Property Transactions: Treatment of Capital and Section 1231 Assets
13.    Tax Accounting
14.    Deferred Compensation and Education Savings Plans
15.    Tax Planning for Individuals
16.    Partnerships, Corporations and S Corporations
17.    Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax
18.    Income Taxation of Trusts and Estates
-    Appendix
-    Glossary of Tax Terms
-    Finding Lists
-    Table of Cases
-    Topical Index

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Federal Taxation Practice and Procedure (11th Edition) (US)If you would like more details about this product, or would like to order a copy online, please click here.




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Federal Taxation: Basic Principles (2013) (U.S.)

Available: April 2012

A popular first-level tax course textbook that provides a clear concise explanation of the fundamental tax concepts covering both tax planning and compliance. Basic Principles strikes a perfect balance between the AICPA model curriculum (focusing on business tax) and the demands favored by most teachers (covering the fundamentals and building toward the complex). The book is also a favorite in distant learning, because of its clarity and direct approach - and it is also used in special programs like CFP courses.

Basic Principles covers the core tax concepts and principles, including individual taxation, gross income, deductions, credits, property transactions, accounting methods and periods, deferred compensation, retirement plans, partnerships, corporations, trusts and estates, and tax planning for individuals.
 
It is written by an editorial board of tax teachers that includes members who are currently active in the American Accounting Association, American Taxation Association, the National Tax Challenge, CFP education, CPE lectures, CPA preparation and other programs, so you can be assured that the text is allied with real-world educational outcomes.

CONTENTS:
Basic Principles includes 18 Chapters and special support materials at the end of the volume as follows:

  1. Introduction to Federal Taxation and Understanding the Federal Tax Law
  2. Tax Research, Practice and Procedure
  3. Individual Taxation-An Overview
  4. Gross Income
  5. Gross Income-Exclusions
  6. Deductions: General Concepts and Trade or Business Deductions
  7. Deductions: Business/Investment Losses and Passive Activity Losses
  8. Deductions: Itemized Deductions
  9. Tax Credits, Prepayments and Special Methods
  10. Property Transactions: Determination of Basis and Gains and Losses
  11. Property Transactions: Nonrecognition of Gains and Losses
  12. Property Transactions: Treatment of Capital and Section 1231 Assets
  13. Tax Accounting
  14. Deferred Compensation and Education Savings Plans
  15. Tax Planning for Individuals
  16. Partnerships,Corporations and S Corporations
  17. Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax
  18. Income Taxation of Trusts and Estates
-Appendix
-Glossary of Tax Terms
-Finding Lists
-Table of Cases
-Topical Index


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Federal Taxation Practice and Procedure (11th Edition) (US)

Robert J. Misey, Jr., JD, MBA, LLM

Provides a clear explanation of the organization, structure and processes involved in IRS practice. A favorite in practice and procedure classes because of its clear descriptions and logical presentation, it is a top reference for practitioners as well. The book patiently covers the basics, the complexities and the details with plenty of real-life illustrations and examples. All the latest IRS structural changes and developments are explained, and the book helpfully includes reproductions of official letters, forms and notices used by the IRS.

This comprehensive guide discusses the administrative structure of the IRS, ethical duties of the practitioner, preparer penalties, and the statute of limitations. The Service's procedure in determining, reviewing, litigating and collecting tax deficiencies is described, and the roles of all the key groups within the IRS are covered. Also included are a discussion
of related criminal investigations and the use of the IRS summons. The indirect method of proof is also covered.

Chapter 1: Organization of the IRS
Chapter 2: Practice Before the Internal Revenue Service
Chapter 3: Ethical Responsibilities
Chapter 4: Examination of Returns
Chapter 5: Large Case Audits
Chapter 6: Investigative Authority of the Internal Revenue Service
Chapter 7: Evidentiary Privilege for Federally Authorized Tax Practitioners
Chapter 8: Partnership Audit Procedures
Chapter 9: Penalties and Interest
Chapter 10: Statute of Limitations on Assessment
Chapter 11: Access to Internal Revenue Service Information
Chapter 12: The Appeals Office
Chapter 13: Assessment Procedure
Chapter 14: The Collection Process
Chapter 15: Claims for Refund
Chapter 16: Private Rulings and Determination Letters
Chapter 17: International Tax Procedure
Chapter 18: Criminal Tax Procedure
Chapter 19: Indirect Method of Proving Income

7" x 10"    1,000 pages

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Principles of Business Taxation (2014) (U.S.)


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Federal Tax Practitioner’s Guide (2015) (U.S.)

Author: Susan Flax Posner

Federal Tax Practitioner's Guide (formerly Federal Tax Course: A Guide for the Tax Practitioner) offers the knowledge and know-how needed to deal effectively with all current developments in federal tax. The Guide presents a complete picture of the federal tax law for today's busy practitioners with clear and easy-to-understand explanations fully supported by the most recent primary source citations including IRS rulings and guidance. It discusses hundreds of tax strategies and uses authentic examples to illustrate application of tax principles.

This comprehensive manual provides more than 2,300 pages of completely updated material, which makes it an essential and necessary reference for thousands of tax return preparers, business planners, legal advisors or business owners. The  Guide is the tax reference of choice for so many practitioners because it covers taxes in a uniquely approachable and understandable way and it helps readers avoid costly tax traps and keep tax bills at their rock-bottom minimum. Simply written and illustrated, yet comprehensive, the Guide provides:

  • Eight chapters on figuring the individual tax that clearly explain all the rules and concepts involved
  • Six chapters on deductions and exemptions that present the details in clear language
  • Five chapters on withholding, AMT and tax accounting that cut through the complexity for better understanding
  • Six chapters on taxation of corporations, S corporations, partnerships, and estates and trusts that plainly explain the rules
  • Five chapters on returns, payments, foreign income and estate and gift that crystallize the issues
The new 2015 Edition reflects all recent legislation up to the print date of November, 2014, as well as recent regulations, rulings and case law that impact the many topics covered.

Key Tax Return Filing Facts    
Excise Tax Rates    
Federal Tax Calendar (if available at time of publication)
    
Figuring the Individual Income Tax
1.    Individuals — Filing Status, Personal Exemptions, Standard Deduction    
2.    Gross Income —  Inclusions    
3.    Retirement Plans    
4.    Employee Fringe Benefits    
5.    Gross Income —  Exclusions    
6.    Gain or Loss —  Basis —  Recognition
7.    Gain or Loss, Sale of Residence, Casualty, Theft, Condemnation
8.    Capital Gains and Losses of Individuals
    
Maximizing Deductions and Credits
9.    Personal Deductions    <

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Federal Tax Course: A Guide for the Tax Practitioner (2014) (US)

Author: Susan Flax Posner

Offers the knowledge and know-how needed to deal effectively with all current developments in federal tax. The Guide presents a complete picture of the federal tax law for today's busy practitioners with clear and easy-to-understand explanations. It discusses hundreds of tax strategies and uses real-world examples to illustrate application of tax principles.

The Guide covers taxes in a uniquely approachable and understandable way and it helps readers avoid costly tax traps and keep tax bills at their rock-bottom minimum. Simply written and illustrated, yet comprehensive, the Guide provides:

  • Eight chapters on figuring the individual tax that clearly explain all the rules and concepts involved
  • Six chapters on deductions and exemptions that painstakingly present the detail in clear language
  • Five chapters on withholding, AMT and tax accounting that cut through the complexity for better understanding
  • Six chapters on taxation of corporations, S corporations, partnerships, and estates and trusts that plainly explain the rules
  • Five chapters on returns, payments, foreign income and estate and gift that crystallize the issues

The new 2014 Edition reflects all recent legislation up to the print date of November, 2013, as well as recent regulations, rulings and case law that impact the many topics covered.

Key Tax Return Filing Facts    
Excise Tax Rates    
Federal Tax Calendar (if available at time of publication)
    
Figuring the Individual Tax
 1.     Individuals Filing Status, Personal Exemptions, Standard Deduction and Rates    
 2.     Gross Income Inclusions    
 3.     Retirement Plans    
 4.     Employee Fringe Benefits    
 5.     Gross Income Exclusions    
 6.     Gain or Loss Basis Recognition
 7.     Gain or Loss, Sale of Residence, Casualty, Theft, Condemnation
 8.     Capital Gains and Losses of Individuals
    
Maximizing Deductions and Credits
 9.     Personal Deductions    
10.     Travel and Entertainment Deductions    
11.     Depreciation    
12.     Business Deductions    
13.     Losses and Bad Debts    
14.     Tax Credits, Estimated Tax for Individuals
    
Withholding Payroll Taxes - Minimum Tax Accounting
15. &nb

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Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.)

Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.

Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.

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Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2013

-  Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations.  Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.

-  Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.

Reflects developments through March 2013.  

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Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012

Available: April 2012

- Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations.  Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.

- Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.

Expanded 7-1/2" x 10" oversized page and larger type fonts for enhanced readability. 

Reflects developments through February, 2012

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Estate Planning: Principles and Problems, Third Edition

Published: October 2011


This coursebook features a case-study and problems approach in which the principles of estate planning are first introduced and then demonstrated through student analysis of short exercises and simulated client situations. A forms supplement on CD is an additional tool for giving students practice with drafting exercises.

Topics covered:

  • Tax Relief
  • Unemployment Insurance Re-authorization
  • Job Creation Act of 2010
  • Same-sex marriage and planning
  • Uniform Probate Code’s 2008 changes dealing with definitions of children
  • Durable powers of attorney and medical care directives, including “persistent vegetative state”
  • Retirement asset tax planning material
  • Trust “decanting”
  • Family offices and private trust companies
  • Pet Trusts

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Electronic Discovery: Law and Practice

In this single integrated source, you will find the "why" and the "how-to" of this dynamic topic. Whether you are advising a client on electronic data retention policies, initiating or responding to discovery requests, or making evidentiary rulings, you need to stay on top of the changing legal landscape. The authors take a pragmatic approach, drawing from real world scenarios to prepare you for what may happen, including everything from dealing with the "damning e-mail" to the ease of manipulation of electronic information.

Options and solutions are provided on a broad range of issues as diverse as how electronic discovery is treated differently by courts; parties and lawyers duties for the retention of electronic records; and the impact of electronic document retention policies on litigation.

If you or your clients use computers or other electronic devises to send, receive or store information, you cannot afford to miss this important tool.


Table of contents:
Chapter 1
Overview
Chapter 2 Mechanisms for Electronic Discovery
Chapter 3 Spoliation
Chapter 4 Document Retention: Policies and Electronic Information
Chapter 5 Shifting the Costs of Electronic Discovery
Chapter 6 Evidentiary Issues
Chapter 7 Attorney-Client Privilege & Email
Chapter 8 Computerized Litigation Support Systems & The Work Product Doctrine
Chapter 9 Electronic Discovery Technology
Chapter 10 Inspection of Hard Disks in Civil Litigation
Chapter 11 Privacy Concerns
Chapter 12 Government Documents

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Drafting Effective Contracts: A Practitioner's Guide, Second Edition

A favorite reference tool for over a decade, Drafting Effective Contracts combines a clear analysis of how effective agreements are structured, a practical breakdown of its essential elements and an overview of the overall process, from conducting the initial client meeting to closing the deal.

This completely updated guide presents consistent structural analysis and a set of fundamentals that can be used from contract to contract. You are led step-by-step through the creation process and offered direction around the obstacles that may be encountered along the way, in drafting agreements for goods and services, promissory notes, guaranties and secured transactions.

You will find a detailed discussion of the 11 drafting elements that every contract may have: parties; recitals; subject; consideration; warranties and representations; risk allocation; conditions; performance; dates and term; boilerplate; and signatures. You also get an array of sample contracts and statutory material, making this the most complete tool for building legal agreements that work.

Table of Contents:

  • Part 1: Process
    • Chapter 1: Getting Started
    • Chapter 2: Drafting Elements
    • Chapter 3: Negotiations and Closings
  • Part 2: Applications
    • Chapter 4: Agreements for the Sale of Goods and Services - Overview
    • Chapter 5: Agreements for the Sale of Goods and Services - Structural Analysis
    • Chapter 6: Promissory Notes - Overview
    • Chapter 7: Promissory Notes - Structural Analysis
    • Chapter 8: Guaranties - Overview
    • Chapter 9: Guaranties - Structural Analysis
    • Chapter 10: Security Agreements - Overview
    • Chapter 11: Security Agreements - Structural Analysis
  • Appendix A: Litigated Language

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Dodd-Frank Wall Street Reform and Consumer Protection Act: Law, Explanation and Analysis

Published: July 2010


Dodd-Frank Wall Street Reform and Consumer Protection Act: Law, Explanation and Analysis provides comprehensive analysis of this sweeping new banking and securities legislation. These historic reforms will transform the way banks, hedge funds, credit rating agencies, broker-dealers, investment advisers, accountants, public companies and other financial institutions – and the attorneys who advise these entities – operate. Thus, a comprehensive understanding of these changes will be vital to all participants in the U.S. financial system. This definitive publication provides immediate insight into the impact of the new law.

Written by the CCH editorial staff of banking and securities attorneys, the 1,600-plus page book explains every provision of this complex legislation, providing over 600 pages of the analysis you need to understand the impact of this historic legislation. Commentary includes discussion of the relevant legislative history, including committee reports and floor remarks, detailed citations to new and amended law sections, and editorial comments and caution notes. This publication also features the full text of the legislation and committee reports, tables of effective dates and statutes amended, and a topical index.

The law includes these elements:

  • Establishes a Financial Stability Oversight Council
  • Establishes an orderly liquidation authority
  • Creates a Consumer Financial Protection Bureau
  • Creates an Office of Financial Research
  • Creates a Federal Insurance Office
  • Eliminates the Office of Thrift Supervision
  • National minimum underwriting standards for home mortgages
  • Stricter oversight of credit rating agencies
  • New capital standards for banks based on size and risk
  • Requires affiliate structure for derivatives trading operations deemed risky
  • Limits proprietary trading at the largest financial firms (the Volcker Rule)
  • Regulates derivatives on exchanges or through clearing organizations
  • Requires SEC registration of hedge funds and private equity funds
  • Imposes retention requirements on securitized loans
  • Promotes use of stricter state-level consumer protection laws
  • Requires independent compensation committees
  • Gives shareholders a non-binding “say-on-pay”
  • Investor protection for seniors and underserved investors

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Discovery: Principles and Practice in Canadian Common Law, 2nd Edition

Published: February 2009


Wouldn't it be great to have a how-to guide in your pocket when navigating the complex discovery process?

Discovery: Principles and Practice in Canadian Common Law, 2nd Edition is the practical manual and legal text in one that describes the current state of the law, guides you through each stage of the process and covers the skills required to execute an effective and smooth discovery.

Topics covered:

  • Privilege
  • Examination practice tips
  • Written interrogatories
  • Preparing a witness
  • Use of discovery at trial
  • Email documentary production case law
  • Privilege issues arising from email production cases
  • The use of e-discovery

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Corporate Taxprep Seminar Guidebook

This guide is designed as a discussion of specific features in Corporate Taxprep and was used during the Fall 2014 Corporate Taxprep seminars. 

We are offering this comprehensive 250 page Seminar Guide to all Corporate Taxprep customers until December 31, 2014. Quantities are limited so order today!

The material within this guide was prepared based on Corporate Taxprep 2014 version 1.1 as well as a pre-release copy of the Corporate Taxprep 2014 version 2.0.

More specifically this guide covers:

  • Essential Program Information
  • Represent a Client
  • New CRA Services
  • Technical Changes within Corporate Taxprep
  • Federal Tax and Form Changes
  • Provincial Tax and Form Changes
  • Filing Requirements
  • Amending Returns
  • Accessing Prior Version Files
  • Related and Associated Corporations in Corporate Taxprep
  • Ten “Must-know” Taxprep Features
  • Importing and Exporting Data
  • Printing

This guidebook is available for purchase until December 31, 2014 and quantities are limited so order today! 

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Contemporary Tax Practice: Research, Planning and Strategies (Third Edition)

Authors: John O. Everett, Cherie Hennig and Nancy Nichols

This all new text provides a solid foundation of tax research skills by teaching the nuances of conducting tax research in today’s environment. The book then provides exposure to frequently encountered tax planning topics and strategies, better preparing users for their future in tax practice.

Build a solid foundation

  • Early chapters are devoted to relevant legislative, administrative and judicial authorities, so users understand the how’s and the why’s behind tax practice today
  • Users will gain a thorough understanding of how to perform tax research in today’s environment
  • Landmark judicial decisions are presented, covering areas such as gross income, deductions, property gains and accounting methods
  • Users gain exposure to tax practice issues and learn about tax communications
  • Each chapter features case studies and research questions which highlight the real-world relevance of tax research and tax planning.
Then take it to the next level
  •  Offers coverage of many key tax planning opportunities and strategies on topics such as individuals, retirement, choice of entity, closely held businesses and more
  • This book also provides coverage of critical financial reporting issues such as FAS 109, FIN 48, and Schedule M3, which significantly impact and influence the way practitioners advise their clients
  • A chapter on Tax Reform Proposals is also included in order to familiarize the reader with terms and topics such as the flat tax, Value- Added (VAT) Tax, the Fair Tax and much more
Table of Contents:
  • Introduction to Tax Authority — Legislative Authority
  • Introduction to Tax Authority — Administrative Authority
  • Introduction to Tax Authority — Judicial Authority
  • Tax Research — Locating and Assessing Tax Authority
  • Landmark Judicial Decisions — Gross Income
  • Landmark Judicial Decisions — Deductions
  • Landmark Judicial Decisions — Property Gains and Losses
  • Landmark Judicial Decisions — Accounting Methods and Records
  • Tax Practice — Procedures, Administration and Sanctions
  • Tax Communications: Anatomy of a Tax Engagement
  • Tax Planning Strategies — Individual Taxpayers
  • Tax Planning Strategies — Retirement Issues
  • Tax Planning Strategies — Estate & Gift Tax Basics
  • Tax Planning Strategies — Advanced Estate & Gift, and Income Tax Issues
  • Tax Planning Strategies — Choice of Business Entity
  • Tax Planning Strategies — Closely-Held Business
  • The Tax Accrual: An Introduction to Financial Accounting Issues & Book Tax Differences
  • Tax Reform Proposals

696 pages

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Consent to Treatment: A Practical Guide, Fourth Edition

Consent to Treatment is the single-volume complete library of patient consent topics and solutions. Written by an experienced health care attorney and risk manager, this leading resource helps you formulate your own effective, voluntary and lawful policies and procedures, so that you can successfully limit liability and avoid litigation.

Described as the bible on consent by health lawyers and risk managers, it was recently reviewed by the Journal of the American Medical Association and has been cited in over 90 law review articles and 20 court decisions, including a landmark ruling by the U.S. Supreme Court regarding end-of-life choice-making.

This handbook helps you navigate both common and complex topics to remain compliant with state and federal laws. The Fourth Edition has been updated to include information on the new algorithm on therapeutic consent process. It also includes important developments on HIV testing, human research, minors and organ donation and details the new CMS interpretive guidelines on informed consent

Table of Contents:

  • Chapter 1: The Rules for Consent to Treatment
  • Chapter 2: Exceptions to the Rules
  • Chapter 3: Reproductive Matters and Consent
  • Chapter 4: Prisoners and Detainees
  • Chapter 5: Minors
  • Chapter 6: Mental Illness, Mental and Developmental Disability, and Consent
  • Chapter 7: The Right to Refuse Treatment
  • Chapter 8: Human Research and Experimentation
  • Chapter 9: Organ Donation and Autopsy
  • Chapter 10: The Elderly and Consent
  • Chapter 11: Alcohol, Drug, and Substance Abuse in the Workplace: Consent Issues
  • Chapter 12: Documentation of Consent and Practical Rules for Consent
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      CCH/Advocis FPSC-approved Capstone Course, 3rd Edition

      (Advocis 239)
      CCH/Advocis FPSC-approved Capstone Course – 3rd Edition

      The new CCH/Advocis FPSC-approved Capstone Course takes students through a concise summary of the core curriculum requirements, introduces them to new material required for the Financial Planning Examination 2 (FPE2), and then develops and tests their ability to integrate the core material.

      • Concise, easy-to-follow textbook helps students review and integrate the core competencies required by a financial planner
      • Students prepare with integrative case studies and practice in applying core concepts, plus exam writing techniques and practice questions
      • Course materials include the same CCH financial planning software professionals use, allowing students to create complete financial plans – oneSource: The CCH Canadian Financial Planning Library and FP Solutions™

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      CCH/Advocis Education Program Course 2: Contemporary Practices in Financial Planning, 10th Edition

      COURSE 2 (Advocis 232)
      CONTEMPORARY PRACTICES IN FINANCIAL PLANNING: 10th Edition

      Students are introduced to basic income tax laws and then move into a more advanced understanding, as it relates to areas of financial planning. A review of the professional and ethical responsibilities associated with the role of a financial planner and an understanding of the structures and services within the financial industry are covered in the course. Different forms of business structures are explored in depth, along with an understanding of trusts.

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      CCH R&D Pro

       Maximize your clients' SR&ED tax credits with technical precision

      Every year, the Canadian government awards more than
      $4 billion in cash refunds and tax credits for Scientific Research and Experimental Development (SR&ED).

      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.

      You will find this bilingual made-in-Canada software solution comprehensive and intuitive to use. With CCH R&D Pro, your firm will be able to easily manage the entire SR&ED claims process for multiple clients, and accelerate the processing time.

      Register Here for a Free 14-Day Trial.

      Save time and costs

      • CCH R&D Pro automatically structures and documents your project in accordance with the CRA requirements.
      • Allows you to share technical information with SR&ED experts to validate your project's eligibility, right from conception.
      • Fully integrates with Corporate Taxprep to help prepare T661 forms and related schedules.
      • Detailed financial and technical reports to be enclosed with the corporate (T2) tax return are automatically updated as data is collated.
      • You select your preferred calculation method for expenses, confident that the appropriate tax forms are completed and investment tax credits are calculated correctly.

      Archive and retrieve dataCCH R&D Pro manages projects per fiscal years and offers continuing archiving of projects and the related documentation. Archived data can be easily accessed through the secure Web-based interface.

      Provide access to multiple users

      • Get input from the whole team, working from a secure, central repository. They can review, consult or edit data from any location with an Internet connection. Ideal for multi-location projects and teams.
      • The Client Management Module allows you to manage data for multiple clients – they can upload documentation of expenses and activities related to their projects in real time, while access permissions ensure each client sees only their own data.

      Better manage your clients' budgets – SR&ED investment tax credits can h

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      CCH R&D Express


      Easily gather and import SR&ED data with CCH R&D Express

      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.)

      CCH R&D Express includes the following features:

      • Multiple project support. CCH R&D Express allows you to enter information with regard to an unlimited number of SR&ED projects.
      • Security and role-based access. Using a secure socket layer (SSL) CCH R&D Express and data is hosted in Canada at a secure, robust and trusted facility. CCH R&D Express also allows for role-based access to data or projects.
      • Easily revised. Project information can easily be revised and re-imported into Corporate Taxprep. You can also import data from a previous year’s Corporate Taxprep file or other “.csv” files, saving time and reducing data errors.
      • Consistent presentation. CCH R&D Express resembles the CRA’s T661 Part 2 form and corresponds with the form presented in Corporate Taxprep for quick and easy data comparison.
      • Intelligent data entry and validation. Yes/No boxes, check boxes, date fields, and a drop-down list of valid field of science/technology codes all help make data entry as easy as possible and help reduce errors. There is also a basic text editor to help complete the open-ended questions and ensure that data complies with word count limits imposed by CRA.

      Register for a FREE Webinar.

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      CCH Profit Driver

           

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




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      CCH Practice

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




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      Cantax Productivity Seminar Guidebook

      This guide is designed as a discussion of specific features in Cantax and was used during the Fall 2014 Cantax Productivity seminars. 

      We are offering this comprehensive 340 page Seminar Guide to all Cantax customers until December 31, 2014. Quantities are limited so order today!

      More specifically this guide covers:

      • Cantax T1
        • Interview/Billing
        • Client Invoice
        • Options Preference Settings
        • T183 – What’s New
        • New! - Cantax Connect
        • Preparing Coupled Returns
        • Dependants and Family Returns
        • Reviewing the Return
        • Quick Entry Forms
        • Tax Summaries
        • Cantax T1 Forms, CRA Schedules and Features for 2014
        • Spotlight on - T2125
        • T1135
        • Provincial Form Changes
      • 2014 Federal Tax Changes
        • Spotlight on – Claiming Auto Expenses, T2200
        • Provincial Tax Changes
        • Spotlight on – Non Refundable Credits in Various Scenarios
        • Reports
        • Attaching Schedules
        • Columnar Worksheets
        • Breakdown Feature
        • Local and Global Annotations
        • Printing and Printing Defaults
        • Options Form Selection
        • Printing a Return
        • EFILE
      • Cantax T2 & T2 Plus
        • T2 Program New and Revised Forms
        • T2 Tax and Form Changes Federal 2014
        • T2 Provincial Tax and Form Changes 2014
        • T2 Print Settings
        • Corporate Internet Filing
        • Alberta Netfile
        • Payment methods
      • FormMaster
        • 2014 Tax and Form Changes
        • Preparing Returns
        • Form Manager
        • Print Formats
        • Electronic Filing or Information Returns
        • FormMaster Features
        • Spotlight on – Amending T Slips
        • Cantax T1 Hotkeys Combinations
        • Cantax T2 Hotkeys Combinations

      This guidebook is available for purchase until December 31, 2014 and quantities are limited so order today! 

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




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      Business Express Answers (2014 Edition) (US)

      Formerly Business Quick Answers

      Your business income tax "how to" reference. Thoughtfully and logically organized, this book covers C corporations, S corporations, partnerships, LLCs and tax-exempt organizations. It will be the first resource you reach for when you need quick answers to your compliance questions.

      • Detailed information on how to report income, deductions and other tax items
      • Coverage of the basic requirements for payroll tax compliance - filing requirements, forms to use, deposit requirements and more
      • Concise and accurate explanations of key business tax law points, with special chapters on:
      • Depreciation and amortization
      • Employee benefit plans
      • Tax credits and business deductions
      • Tax accounting
      • Partnerships and corporate acquisitions, dispositions and liquidations
      Charts and tables of tax information, including:
      • IRS corporate tax rate schedules
      • Entity filing information
      • Principal activity codes
      • Depreciation tables
      • Lease inclusion tables
      • Asset class lives
      • Special coverage of tax law changes that occurred in the past year
      • Worksheets designed to help you calculate specific tax items and then organize the information for input on a return

      410 pages

      Related Products

      1040 Express Answers (2014)
      Business Tax Answer Book (2015) (U.S.)
      Form 990 Compliance Guide, 2014

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




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      Best Practices in Financial Planning for Accountants Archived Webinar 2012

      This webinar series consists of a panel of highly successfully accounting professionals who have each approached the integration of financial planning into their practice in different ways. This second webinar will cover:

      • The role of the accountant in financial planning
      • What is permitted and what is prohibited
      • The importance of the engagement letter
      • The financial planning process from setting goals to presenting the plan
      • Best practices and lessons learned

      Part One:
      Why Financial Planning is Important to Accountants Archived Webinar 2012

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




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      Bennett on Bankruptcy Precedents, 2nd Edition

      Published: December 2008


      Bennett on Bankruptcy Precedents, 2nd Edition is a collection of forms and precedents adapted from the prescribed forms under the Bankruptcy and Insolvency Act. These are designed to guide the bankruptcy practitioner through the complete bankruptcy process, from the initial retainer and court filings through to discharge and appeals.

      What's included:

      • Precedents
      • Companies' Creditors Arrangements Act
      • Commentary
      • A DVD containing the forms and precedents in electronic format

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




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      Archived Webinar: Legal Project Management: Why, What and How

      In our current economic environment lawyers, both in in-house and external counsel, need to apply stronger and more transparent legal project management practices.  To ensure legal matters are handled efficiently, and to meet the needs and expectations of the business, in-house counsel need to partner with the business, and with external counsel, to scope, plan, staff and monitor the work. This webinar will provide an introduction to the primary elements of legal project management and discuss the benefits LPM can produce for in-house counsel in working with the business, and when working with external counsel. However, implementing LPM often means changing the way we practice.  This is not easy. We will look at the issues and challenges in getting a team to engage in this new approach and provide strategies for success.  The panel will include both internal and external counsel and will discuss real implementation scenarios and issues.

      Key Learning Objectives:

      • Understand the professional obligations to adopt legal project management practices;
      • Understand the benefits of legal project management working within an organization and for an in-house team working with external counsel;
      • Understand the basic components of legal project management;
      • Understand the different approaches to preparing budgets and estimates; and
      • Be aware of the issues and challenges in implementing LPM.

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




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      Archived Webinar: Conflicts of Interest: Professional Duties and Best Practices for In-House Counsel

      A lawyer’s duty to avoid conflicts of interest is an important aspect of the duty of loyalty that lawyers owe to their clients. For Canadian in-house counsel, the duty to avoid conflicts of interest presents special challenges due to the nature of the relationship of in-house counsel to their employer. This webinar will enable in-house counsel to effectively navigate the conflict rules in the Canadian legal system, and provide participants with the knowledge to successfully implement best practices to avoid conflicts of interest.

      This webinar will provide participants with an introduction to key cases including the recent Supreme Court of Canada case of Canadian Railway Co. v McKercher LLP, 2013 SCC 39, and provincial law society rules on conflicts of interest. It will also address when representation might attract a bright line rule, and when a contextual test will be applied; the circumstances in which a lawyer might be disqualified from representation of a client; and why a waiver might be insufficient. It will provide an opportunity to learn about the unique duties of in-house counsel in relation to conflicts of interest. Finally, it will provide discussion on some best practices for creating effective policies and procedures to avoid the creation of circumstances in which a conflict of interest would arise.

      Key Learning Objectives:

      • Learn about the provincial Law Society rules on conflicts of interest in Canada;
      • Learn the key Canadian cases on conflict of interests, the rules that have emerged from the jurisprudence, and the policy concerns of the Canadian courts in relation to a lawyer’s duty to avoid conflicts;
      • Understand and reflect on your professional duties to your employer, and to your professional regulator, in circumstances in which a conflict of interest may arise; and
      • Learn about best practices and policies to avoid conflicts of interest.

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




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      Archived Webinar - Reporting Foreign Property on the T1135

      Interested in Reporting Foreign Property on the T1135, but missed the webinar that took place on May 5, 2014? Here is your chance to purchase the webinar recording.

      The CRA has extended the filing deadline for the T1135 to July 31, 2014. If you will be preparing T1135 forms for T1 clients after tax season, have to prepare T1135 forms for corporations or just want to make sure that you filed your T1135s correctly, then view this webinar for an analysis of the revised T1135.

      Maureen Vance, CPA, CA, a tax consultant with Wolters Kluwer CCH will explain the new reporting requirements on the T1135 and your reporting options, and will also review what constitutes Specified Foreign Property.

      The webinar archive will include the following topics:

      • New T1135 requirements
      • Recap of the definition of Specified Foreign Property
      • The T3/T5 exclusion explained
      • The 2013 Transitional Reporting method
      • Choosing between the T3/T5 exclusion and the transitional reporting method
      • Filing the T1135
      • 2014 year ends
      • Penalties and extended reassessment
      • Q&A
        • Target Audience

        This archive webinar will be of interest to all professionals who prepare a T1135 for a taxpayer, whether the taxpayer is an individual, corporation, trust or partnership.

        This Webinar Includes: 

        • 30 days to review the webinar recording
        • PDF version of the presentation slides


         

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




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        Archived Webinar - Preparing & Conducting a Consultation with CCH Profit Driver

        This 3-hour recorded Webinar is entitled "Preparing and Conducting a Consultation with CCH Profit Driver." It is a high energy, informative session led by Mark Holton: an internationally renowned taxation and business management consultant and an expert in CCH Profit Driver implementation. Step by step you will learn how to become a trusted advisor to your clients, earning additional revenue by providing them with the consultation services they not only want, but need in today's economy.

        Here are just some of the topics that will be covered at this important event:

        • How to determine which clients are potential prospects for your consultation service
        • How to efficiently prepare a consultation using CCH Profit Driver
        • How to explain financial formulas using terms that are easy to understand
        • How to conduct the ideal consultation
        • What your next steps should be after the consultation has been completed
        • What your pricing strategy should be for these value-added services
        • And more!

          Here’s what people have to say about Mark Holton’s sessions:

          "Great presentation and good ideas to get going on client meetings."
          S. Payment

          "Great speaker. Informative and entertaining."
          I. Cannon

          "Excellent presentation. This will really help me get started with CCH Profit Driver."
          G. Andrews

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




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          Archived Webinar - GST/HST and Real Property Transactions

          By popular demand, we are now offering an archived version of the webinar GST/HST & Real Property Transactions that took place on November 20, 2014.
           
          Although many GST and HST concepts are well understood by taxpayers, many of the real property rules are less well known. The rules associated with real property are complicated, having led even tax practitioners astray, and the dollar values of these transactions are usually high. Accordingly, audit activity in the sector is also high and GST/HST errors have led to costly CRA reassessments.

          Although many GST and HST concepts are well understood by taxpayers, many of the real property rules are less well known. The rules associated with real property are complicated, having led even tax practitioners astray, and the dollar values of these transactions are usually high. Accordingly, audit activity in the sector is also high and GST/HST errors have led to costly CRA reassessments.

          This archived webinar will provide a practical understanding of the complex rules for real property transactions and the current issues faced by the industry in applying the GST/HST in the development, construction and sale of real property.

          Topics specifically covered include:

          • Current state of affairs
          • Bare trustees
          • Joint ventures
          • Partnerships
          • Sales of vacant land
          • Self-assessments
          • New housing rebates
          • Rental property rebates
          • Documentary requirements for input tax credits

          By purchasing this archive webinar, you will receive:

          • 30 days to review the webinar recording 

          • PDF version of the presentation slides

          Our Speaker: 

          Wayne Mandel, PwC LLP


          Wayne Mandel is an Indirect Tax Manager with PricewaterhouseCoopers LLP. He specializes in the Goods and Services Tax and the Harmonized Sales Tax and has concentrated his area of practice primarily in the real estate sector. Wayne has provided advice and interpretation on a wide range of issues and has also provided assistance to clients in preparing for government audits, support during the audit process and resolving assessment issues. Wayne has experience in the appeals process and making submissions under the government's taxpayer relief provisions. He has delivered numerous presentations to clients on changes and new developments in these taxes.

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




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          Antitrust Law: An Analysis of Antitrust Principles and Their Application

          The authority of Antitrust Law is second to none. It has been cited more than 50 times by both the Supreme Court and FTC and more than 1,000 times by the federal courts. Most recently it was cited by the Supreme Court in Pacific Bell v LinkLine Communications.

          No other source gives you all the law to avoid antitrust liability as you plan marketing strategies, develop pricing policies, structure mergers and prove - or defend against - antitrust injury, monopolization, conspiracy and other allegations. It includes real-world examples and in-depth examination of thousands of cases.

          In 2008, the USDOJ Antitrust Division presented Hovenkamp with the prestigious John Sherman Award. This annual award is given for outstanding contributions to the field of antitrust law, the protection of American consumers and the preservation of economic liberty.

          The latest release includes Volumes 3, 3A and 3B of the Third Edition, which have been revised and greatly expanded.

          Table of Contents:

          • Chapter 1: Objectives of the Antitrust Laws
          • Chapter 2: Domain of the Antitrust Laws: Jurisdiction, Immunities, and Exclusion from Coverage
          • Chapter 3: The System of Remedies: Basic Issues
          • Chapter 4: The Economic Basis for Antitrust Policy
          • Chapter 5: Market Power and Market Definition
          • Chapter 6: Monopolization
          • Chapter 7: Monopolization: Particular Exclusionary Practices
          • Chapter 8: Power and the Power-Conduct Relationship in Monopolization and Attempt
          • Chapter 9: Mergers: Generally and Horizontal
          • Chapter 10: Vertical Mergers
          • Chapter 11: Conglomerate Mergers
          • Chapter 12: Partial Acquisitions and Post-Acquisition Evidence
          • Chapter 13: Interlocking Directors
          • Chapter 14: Conspiracy, Horizontal and Vertical
          • Chapter 15: "Rule of Reason" and "Per Se Rule" - General Issues
          • Chapter 16: Vertical Distribution Restraints Limiting Intrabrand Competition
          • Chapter 17: Tying Arrangements
          • Chapter 18: Exclusive Dealing and Related Practices
          • Chapter 19: Horizontal Agreements: An Introduction
          • Chapter 20: Horizontal Agreements Limiting Participants' Output
          • Chapter 21: Horizontal Agreements Facilitating Development, Production, or Distribution
          • Chapter 22: Horizontal Agreements Excluding Rivals
          • Chapter 23: The Robinson-Patman Act
          • Chapter 24: State Antitrust Law: A Brief Introduction
          • Complete Table of Contents
          • Chapter Table of Cases
          • Index

           

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




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          Alternative Dispute Resolution Practice Manual

          The Alternative Dispute Resolution Practice Manual has been carefully compiled to give you everything you need to speed up the resolution of disputes in the following practice areas:

          • Commercial Law
          • Insurance Law
          • Environmental Law
          • Family Law
          • School Mediation
          • Employment and Labour Law
          • Landlord and Tenant Law

          Key topics include:

          • Dispute Resolution Spectrum
          • Arbitration
          • Mediation
          • Mini-trials
          • Negotiation
          • Liability of ADR Neutrals
          • Court-annexed ADR
          • Preparing for and Attending Mediation
          • ADR in the Workplace

          The manual also provides checklists, legislation, rules of various arbitration and mediation organizations, selected international material, a directory of dispute resolution centers and services, as well as sample agreements, clauses and practical “how to” advice. Included with your subscription is the quarterly newsletter, ADR Forum.

          Number of Volumes: 2


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