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Hagia Sophia (the Church of Divine Wisdom)




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Hagia Sophia (the Church of Divine Wisdom)




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Hagia Sophia (the Church of Divine Wisdom)




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Hagia Sophia (the Church of Divine Wisdom)




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The Triumph of Divine Providence




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The Triumph of Divine Providence (detail)




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The Triumph of Divine Providence (detail)




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The Triumph of Divine Providence (detail)




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The Triumph of Divine Providence (detail)




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The Triumph of Divine Providence (detail)




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The Triumph of Divine Providence (detail)




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The Triumph of Divine Providence (detail)




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The Triumph of Divine Providence (detail)




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The Triumph of Divine Providence (detail)




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The Triumph of Divine Providence (detail)




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The Triumph of Divine Providence (detail)




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The Triumph of Divine Providence (detail)




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The Triumph of Divine Providence (detail)




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Divisional surgeon talks to a woman who survived Penig




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Divisional surgeon helps a women at Penig to an ambulance




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Marriage record of Zamora, Quintino and Valdivia, Clara Rodriguez




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Marriage record of Quinones, Lorenzo and Valdivia, Merced




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Marriage record of y Blanco, Lucas Selgar and y Valdiviez, Domitila Diaz




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Marriage record of May, George and Divine, Dollie




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Marriage record of Diaz, Dionisio and Valdivieso, Guillermina




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HIGH DIVING AT SULPHUR SPRINGS, FLA




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Diving for monkeys




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Marriage record of Bassett, George W. and Divine, Lena H.




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Marriage record of Jones, James and Divine, Maggie




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Marriage record of Salom, Tomas and Valdivia, Mercedes




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Marriage record of Mari, Angel Santiago Mari y and Capdivila, Julia Castineyra




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Young Wild West at Death Divide, or, Arietta's great fight




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Young Wild West on the Big Divide, or, The raid of the renegades




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The carbon isotope biogeochemistry of the individual hydrocarbons in bat guano and the ecology of the insectivorous bats in the region of Carlsbad, New Mexico




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Bat wing biometrics: using collagen–elastin bundles in bat wings as a unique individual identifier




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Divinidad




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Watermelon queen holding melon on diving board




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Young Wild West dividing the gold, or, Settling a claim dispute




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The Liberty Boys' gun division, or, The Yankee boy of Bedford




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A High-Coverage Genome Sequence from an Archaic Denisovan Individual




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Cave Diving: Results of the Exploration of the “Combe du Creux”




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Water resources division family tree 1803-1947 - outline - March 1953




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Review of DOD's approach to deriving an occupational exposure level for trichloroethylene / Committee to Review DOD's Approach to Deriving an Occupational Exposure Limit for TCE, Board on Environmental Studies and Toxicology, Division on Earth an

Online Resource




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Review of EPA's updated problem formulation and protocol for the Inorganic Arsenic IRIS Assessment / Committee to Evaluate the IRIS Protocol for Inorganic Arsenic Assessment, Board on Environmental Studies and Toxicology, Division on Earth and Life S

Online Resource





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20th Topical Meeting of the Radiation Protection and Shielding Division: 26-31 August 2018, Drury Plaza Hotel, Santa Fe, NM: program and full papers / organized for the American Nuclear Society by the Radiation Protection and Shielding Division and the AN

Dewey Library - TK9210.R673 2018




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Middlebrow modernism: Britten's operas and the great divide / Christopher Chowrimootoo

Lewis Library - ML410.B853 C47 2018




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Mall operators hurting, but divided over rental waivers

Large operators of malls such as Xander-backed Virtuous Retail, Select Group, Phoenix Group and Blackstone-backed Nexus have not waived rentals for their tenants.




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Division of Polymer Chemistry seeks nominations for awards




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Archived Webinar – In-Depth Dividend Taxation

Webinar information current as of November 21, 2007.

On June 29, 2006, draft legislation was introduced to lower the income tax rate on large corporation dividends received by Canadians. The objective is to eliminate the double taxation of large corporation dividends and so to make these investments more attractive relative to income trusts and other investments. This webinar will deal with some of the issues arising from this proposed legislation.

Audience: Public practice accountants, tax preparers, lawyers – anyone who advises clients (personal and/or corporate) on taxation matters.

AGENDA

  1. Overview of the rules
  2. Two new tax accounts:
    1. GRIP (general rate income pool)
    2. LRIP (low rate income pool)
  3. Change of status:
    1. CCPC to non-CCPC
    2. Non-CCPC to CCPC
    3. Amalgamations and winding-ups
  4. Eligible dividends
  5. Excessive eligible dividends:
    1. Anti-avoidance rule
    2. Election to treat part as a non-eligible dividend
  6. Bonus vs. dividends
  7. Interaction with RDTOH
  8. Sale of assets vs. shares – How do these rules affect the decision?
  9. Impact on post-mortem planning
  10. Impact on holding company structures and estate freezes
  11. How to structure share capital to stream eligible dividend payments
  12. Impact on income splitting
  13. Impact on corporate-owned life insurance

This webinar will be presented by three tax specialists from Aird & Berlis LLP.

Jack Bernstein LLB is the senior tax partner and chair of International Tax Practice at Aird & Berlis LLP. He is a member of the firm’s Tax Group and Tax Litigation Group, as well as the Mergers and Acquisitions Team.
Barbara Worndl LLB has been a partner with Aird & Berlis LLP since 1988. She is practice group leader of the firm’s Tax Group. Barbara’s practice is focused on income tax with an emphasis on corporate and partnership taxation.
Andrew Nicholls LLB joined Aird & Berlis LLP in 1999. He is a partner and a member of the firm’s Tax Group. Andrew’s tax practice focuses on income tax in the areas of derivatives, corporate and international tax.

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