Postsynthesis modification of common MOF improves its CO₂ uptake and selectivity

Study finds macrophages talk to sensory nerves to elicit chronic pain caused by nerve damage

Modified toxin targets and silences nerves that transmit pain, offering a potential nonaddictive alternative to opioids

Type 2 diabetes drug metformin impedes glucose overproduction in a redox-dependent manner, researchers say

Chemical profits continue to rise as the global economy booms

Scientists estimate that thawing ground could be a major source of the greenhouse gas

Isotope labeling and spectroscopy allow scientists to watch how soil microbes break down a mulch product used in agriculture

Consumer spending spurs a good second quarter, overshadowing trade tensions

Several firms quell merger and acquisition expectations in calls with analysts

Scientists estimate that thawing ground could be a major source of the greenhouse gas

Isotope labeling and spectroscopy allow scientists to watch how soil microbes break down a mulch product used in agriculture

Earnings from the auctions of Coonoor Tea Trade Association (CTTA) in the first quarter (Q1) of current calendar have fallen by 28.17 per cent over th

Sensex, Nifty 50 have fallen sharply and hover above respective key support; stay alert

Apple says the A13 Bionic was the most power-efficient chip it's ever made -- it needs 40 per cent less power than the previous chip in the Apple Bionic series to perform the same tasks as the previous phones, says Devangshu Datta.

The MG ZS EV, to be unveiled next month, will go head to head with Hyundai Kona, launched in July this year as the country's first fully electric SUV.

Powered by solar panels and equipped with the latest technologies, the system remained up even when strong winds crippled mobile services and felled electric poles, writes Jayajit Dash.

The items which included a Porsche Panamera and a gold Cartier wristwatch were expected to fetch Rs 50 lakh.

Butterfly reorganizations are among the most complex subjects in Canadian tax. Be fully versed with the most comprehensive resource available. Now available online, use your subscription to:

• Search research content instantly
• Access your applicable CCH subscriptions; all integrated
• Save research to your electronic client files
• Enjoy access virtually anywhere

This third edition of Understanding Section 55 and Butterfly Reorganizations is an essential reference for tax and legal professionals specializing in mergers and acquisitions. This extensively revised edition is the definitive source for in-depth analysis and authoritative information, including:

• Various technical amendments released over the years that have altered the tax rules governing butterfly reorganizations.  
• Department of Finance comfort letters indicating Finance’s intention to propose additional changes to various aspects of section 55.
• Tax court decisions that have prompted the Canada Revenue Agency to change its interpretation of how section 55 applies in certain circumstances (e.g., in the calculation of safe income) and the meaning of certain terms in the tax law (e.g., "series of transactions", "in contemplation of").
• Current reorganization techniques, practical examples and case studies of butterfly reorganizations within Canada.

Understanding Section 55 and Butterfly Reorganizations, 3rd Edition provides a comprehensive analysis of section 55 in its entirety, including the calculation of safe income. Topics covered include:

• Subsection 55(2): The Basics
• Paragraph 55(3)(A) Exemption
• What Is a Butterfly?
• The Pro Rata Distribution Requirement
• The Butterfly Exemption Denial Rules
• Exceptions to the Butterfly Exemption Denial Rules and Various Interpretive Rules
• Related Issues

Rick McLean, CA, is a partner in the Mergers & Acquisitions Tax Services Group at KPMG LLP and leader of KPMG’s Corporate Reorganizations Tax practice in Toronto.  Rick specializes in and has extensive experience in structuring Canadian and international mergers, acquisitions, divestitures and corporate reorganizations, including public company spin-off transactions. Rick advises both public and private companies on M&A and corporate reorganization tax issues. The book includes contributions from KPMG Tax professionals across Canada who specialize in providing tax advice on complex corporate reorganization and M&A transactions.

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Valuable insights and tips for strategic tax planning

With authoritative advice from some of the leading experts in the industry, this focused resource gives you quick answers to questions that commonly arise when developing tax strategies for owner-managers of privately held corporations and small businesses.

It discusses tax issues for various stages of the small business lifecycle and provides valuable insights and tips for delivering the best solutions to your clients. Designed as an all-in-one small business resource, it also includes information relating to federal income tax, GST/HST and provincial tax.

Topics covered include:

• Incorporation and basic corporate tax planning
• Distributions to owner-managers (salaries and bonuses)
• Income splitting through an incorporated business
• Small business deduction for qualifying businesses
• Retirement compensation arrangements (stock options)
• Employee equity participation
• Business deductions and tax incentives
• Capital cost allowance (depreciation)
• Purchase and sale of a business
• Capital gains exemption
• GST/HST
• Provincial commodity tax

• Small Business Times newsletter
• News Tracker brings you up-to-the-minute information on the latest tax developments. You choose the topic and how frequently you want to be updated.
• CRA documents on income tax and GST/HST
• Activity logs help you keep track of time spent on research
• Free training and technical support

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

Professionals who subscribe to the Tax Planning for Small Business Guide also find these publications instrumental to their practice:

• Canadian Estate Planning Guide
• Canadian Wealth Management Guide

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An accurate and well written guide to estate planning, estate freeze, income splitting and post mortem tax planning.

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

Expert guidance on such complex income tax matters as:

• Implementing, adjusting and – if necessary – undoing an estate freeze
• Reversionary trust rules
• Crystallization of capital gains
• Life insurance
• Stop-loss rules
• Small business deduction
• Attribution rules
• Spin-outs
• Post-mortem issues

Non-tax matters integral to the succession planning process also considered include:

• Trustees’ powers and duties
• Shareholders’ agreements
• Buy-sell agreements
• Family law
• Creditor proofing
• RRSP, RRIF and life insurance designations

Updated and expanded:

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

• Control premium issues
• Valuation of discretionary trust
• Planning for 21st anniversary of a trust 
• Shareholder agreements relating to buy outs on death
• Association rules and trusts/choice of executor
• New developments in distributions to non-residents
• Estates and acquisition of control rules
• Structures to multiply the capital gains exemption
• Discussion of recent technical interpretations (including APFF and STEP Round Tables) and case law developments

Abbreviated Table of Contents

• Chapter 1 – Introduction to Tax and Family Business Succession
• Chapter 2 – Estate Freezes
• Chapter 3 – Trusts
• Chapter 4 – Capital Gains Exemption & Crystallizat

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  Full Article
  
  

Manitoba & Saskatchewan Tax Reporter newsletter is designed to keep you up-to-date on legislative changes and other tax developments in Manitoba and Saskatchewan. You'll also benefit from practical feature articles and columns written by prominent practitioners.

Updated monthly. Available to be e-mailed in PDF format only.

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Complete, up-to-date coverage of tax law in the province

Manitoba & Saskatchewan Tax Reporter is an essential resource for tax professionals who have clients with business interests in the region. Updated frequently, it provides full coverage of the latest developments in Manitoba and Saskatchewan tax law as well as valuable time-saving tools and commentary. Content includes:

• Statutes and regulations pertaining to:
  • Income tax (personal and corporate)
  • Health and post-secondary education tax (payroll tax)
  • Fuel tax, oil and gas production tax, mineral tax, mining and royalties tax, tobacco tax, sales tax, corporation capital tax and land transfer tax
• Official government publications and commentary related to personal and corporate income tax

Bonus features:

• Provincial Tax News monthly newsletter
• Handy federal and provincial tax charts
• Inter-provincial sales tax charts
• Budget dispatches
• News releases
• Case digests
• Full-text case law
• Administration and personnel charts
• A summary of the progress of provincial legislation

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

Professionals who subscribe to Manitoba & Saskatchewan Tax Reporter also find these publications instrumental to their practice:

• Alberta & Territories Tax Reporter
• Ontario Tax Reporter
• British Columbia Tax Reporter
• Provincial Tax Reporters - All Provinces & Territories
• GST Reporter
• Window on GST/HST

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There is no better way to stay on top of key developments in estate administration law in Canada. When you subscribe to the Estate Administration News Tracker, you get notices of all updates via e-mail. Your updates give you instant access to changes in the law that originate from a variety of primary and secondary sources such as press releases and cases.

This current awareness tool also gives you a 10-day summary and 60-day archive of past news items, organized federally and provincially, in a searchable format.

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

Publication Year: 1999

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

Estate administration is one of the most technical and complex areas of legal practice. If you are a legal practitioner, law clerk, student or estate trustee, Essential Estate Administration in Ontario provides you with the knowledge and tools to administer an estate and deal with the legal issues that will inevitably arise. Providing precedents and forms on an accompanying DVD (in Word and WordPerfect formats), this new book from CCH will be your one-stop guide to estate administration in Ontario.

Highlights of topics covered include:

• Inter Vivos Trusts; Intestacy; Certificates of Appointment
• Estate Administration
• Administration of Assets and Liabilities
• Real Estate Conveyancing and Estates; Family Law
• Estate Litigation: Orders for Assistance and Non-Contentious Matters; Contested Matters
• Powers of Attorney and Guardianships of Property; Powers of Attorney and Guardianships of Personal Care
• Estate Accounting; Formal Passing of Accounts; Income Taxes and Estates

Publication Year: 2002

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Published: December 2012

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

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

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

Topics covered:

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

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

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

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Helping you stay abreast of recent tax cases

Dominion Tax Cases newsletter provides summaries of recent tax cases along with periodic case comments.

Included free with your purchase of Dominion Tax Cases (Current).

Published 18 times a year and delivered by email in PDF format.

.Bonus features:

• Free training and technical support

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

Professionals who subscribe to the Dominion Tax Cases newsletter also find these publications instrumental to their practice:

• Tax Topics
• Tax Notes
• International Tax Newsletter

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Dominion Tax Cases Consolidated Finding Lists provides fast reference to over 10 000 full-text decisions of the Income Tax Act.

This index is only for prior years' bound volumes of Dominion Tax Cases (Archival).

Related Products

• Dominion Tax Cases (Current)
• Dominion Tax Cases Digests
• Dominion Tax Cases – Newsletter

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Archival tax cases from one of Canada’s oldest and most trusted tax services

Dominion Tax Cases (Archival) provides you with the full text of all archival tax cases (from 1920) and includes a complete index of all cases. It covers income tax decisions released by the Tax Court of Canada as well as judgments from the Federal and Supreme Courts of Canada and the higher courts of the provinces on questions of federal income taxation. The archive is updated yearly.
Time-saving features:

• Headnotes summarize each decision, with links to relevant provisions of the Income Tax Act.
• The Appeals Filed section alerts the tax researcher to appeals still pending and refusals of Leave to Appeal.

• Topical index and listing by cases cited

If you also subscribe to Dominion Tax Cases (Current), the two infobases are electronically linked, significantly speeding up your research.

• Dominion Tax Cases newsletter
• Free training and technical support

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

Professionals who subscribe to the Dominion Tax Cases (Archival) also find these publications instrumental to their practice:

• Dominion Tax Cases (Current)
• Canadian Tax Reporter

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

Helping you stay abreast of recent tax cases

Dominion Tax Cases newsletter provides summaries of recent tax cases along with periodic case comments.

Included free with your purchase of Dominion Tax Cases (Current).

Published 18 times a year and delivered by email in PDF format.

.Bonus features:

• Free training and technical support

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

Professionals who subscribe to the Dominion Tax Cases newsletter also find these publications instrumental to their practice:

• Tax Topics
• Tax Notes
• International Tax Newsletter

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

This service includes Dominion Tax Cases (Current) and Dominion Tax Cases Consolidated Finding Lists.

Features include:

• Income tax decisions released by the Tax Court of Canada
• Judgments from the Federal and Supreme Courts of Canada and the higher courts of the provinces on questions of federal income taxation
• Headnotes summarizing each decision
• Dominion Tax Cases Consolidated Finding Lists (included electronically) provides fast reference to over 10,000 full-text decisions of the federal Income Tax Act
• Appeals Filed section alerts the tax researcher to appeals still pending and refusals of Leave to Appeal
• Includes Topical Index and Cases Cited

Related Products

• Dominion Tax Cases (Archival)
• Dominion Tax Cases Digests
• Dominion Tax Cases – Newsletter

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

One of Canada’s oldest and most trusted tax services

Dominion Tax Cases (Current) provides you with the full text of all current-year tax cases along with a complete index to all cases. It covers income tax decisions released by the Tax Court of Canada as well as judgments from the Federal and Supreme Courts of Canada and the higher courts of the provinces on questions of federal income taxation.

Time-saving features:

• Headnotes summarize each decision, with links to relevant provisions of the Income Tax Act.
• The Appeals Filed section alerts the tax researcher to appeals still pending and refusals of Leave to Appeal.
• Topical index and listing by cases cited

If you also subscribe to Dominion Tax Cases (Archival), the two infobases are electronically linked, significantly speeding up your research.

• Dominion Tax Cases newsletter
• Free training and technical support

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

Professionals who subscribe to the Dominion Tax Cases (Current) also find these publications instrumental to their practice:

• Dominion Tax Cases (Archival)
• Canadian Tax Reporter

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The latest information on all aspects of estate planning and related issues in Canada

To deliver the most effective tax and estate planning solutions you need the most authoritative source for information and advice, authored by leading experts in the industry. Comprehensive and easy to use, the Canadian Estate Planning Guide is a must-have tool when you need to find the right answers fast.

This guide is the first choice of estate planning professionals because it offers:

• Comprehensive and reliable coverage from a single source, covering both tax and non-tax issues related to estate planning
• Practical strategies and tactics to help you maximize wealth and minimize tax exposure for clients
• A format that is simple and easy to use, even for the tax practitioner who only occasionally works with estates
• In-depth information, analysis and detailed technical discussions for the practitioner
  specializing in tax planning for estates, or wills and estate planning
• The speed and convenience of getting all your estate planning information online
• Updates on an “as the news happens” basis

This guide’s extensive coverage includes topics such as:

• Estate plans
• Gifts and loans
• Estate freezes
• Post-mortem planning
• Emigration to the U.S.
• Asset protection
• Powers of attorney and health care directives
• Will planning
• Trusts
• Taxation of trusts
• Beneficiaries
• Avoiding probate fees
• Creditor proofing
• Charitable donations
• U.S. estate and gift tax

• The Estate Planner monthly newsletter keeps you up-to-date on the latest
  developments affecting estate planning in Canada and includes case summaries,
  legislative updates, and feature articles written by experts
• News Tracker brings you up-to-the-minute information on the latest tax developments. You choose the topic and how frequently you want to be updated.
• Activity logs help you keep track of time spent on research
• Access to an archive of in-depth articles on a wide variety of topics
• All relevant CRA Interpretation Bulletins, Advance Tax Rulings and Information Circulars,
  reference tables and documents
• Forms used by the CRA
• Forms for trusts and powers of attorney for all provinces
• Free training and technical support

This service combines the benefits of the Canadian Estate Administration Guide and the Canadian Estate Planning Guide, making it the ultimate resource for estate planning and administration professionals.

Estate planning is a key growth area for tax and legal professionals. Are you taking full advantage of the opportunity? This is an invaluable resource for anyone who works in estate planning. The reason is simple. It will save you hours of research time and effort you can use to serve your clients better and grow your practice.

Authored by leading experts in the industry, current and comprehensive, you won't find a more authoritative source for information and advice on tax and estate planning.

Coverage includes:

• Estate Freezes
• Protection from Creditors
• The Pros & Cons of Alter Ego and Joint Partner Trusts
• Spousal Trusts
• Tax-Planning the Will
• Life Insurance and Registered Plan Designations
• Post-Mortem Tax Planning
• Strategies for Holding Real Property in the United States

Included with your subscription is Estate Planner, a monthly newsletter containing ongoing judicial and legislative developments affecting estate planning in Canada.

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

The Canadian Estate Administration Guide is the only estate administration resource available in Canada with multi-jurisdictional coverage. It supports your practice with relevant and indexed commentary, legislation, key forms, and precedents covers a wide range of topics, from wills to funeral arrangements, to the final passing of accounts. It includes recent cases, tax case digests, relevant statutes from each jurisdiction, forms, precedents, checklists, and letters. 

Topics covered: 

• Initial Matters
• Claims Against the Estate
• Probate Practice
• Passing of Accounts
• Assets and Liabilities
• Intestate Estates
• Taxation
• Forms and Precedents
• Substitute Decisions Information
• Estate Litigation
• Estate Conveyancing

Included with your subscription is Will Power, a monthly newsletter summarizing recent developments in this area.

Included with your Online subscription is the Estate Administration News Tracker. With News Tracker, you get notices of all updates via e-mail. Your updates give you instant access to changes in the law that originate from a variety of primary and secondary sources such as press releases and cases.

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

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

Key Topics include:

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

About the Author

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

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

Publication Year: 1999

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