The comprehensive expert commentary of Value-Added Taxation in Canada: GST, HST, and QST, 4th Edition is now available online. Use your subscription to:

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Value-Added Taxation in Canada is an in-depth analysis of the Goods and Services Tax, its harmonized counterpart currently applicable in Nova Scotia, New Brunswick, Newfoundland and Labrador, Ontario, and British Columbia, and the Quebec Sales Tax. The book combines both practical and theoretical issues, with emphasis on practical applications for private and public sector taxpayers. The authors have integrated the impact of the three taxes (GST, HST, and QST) on each topical area. These taxes are extensively referenced throughout the book, providing insight into the legislation and administrative policy at both the federal and provincial levels. In addition, the format is designed to accommodate the further harmonization of other jurisdictions in Canada.

This edition has been updated to reflect the legislation, regulations, government policies, and proposed amendments up to January 1, 2011.

Table of Contents (Condensed)

CHAPTER 1 – INTRODUCTION
CHAPTER 2 – REGISTRATION
CHAPTER 3 – SUPPLY
CHAPTER 4 – PLACE OF SUPPLY
CHAPTER 5 – VALUE OF CONSIDERATION
CHAPTER 6 – WHEN TAX IS PAYABLE
CHAPTER 7 – IMPORTS AND INTERPROVINCIAL TRANSFERS
CHAPTER 8 – EXEMPT SUPPLIES
CHAPTER 9 – ZERO-RATED SUPPLIES
CHAPTER 10 – INPUT TAX CREDITS AND INPUT TAX REFUNDS
CHAPTER 11 – REBATES
CHAPTER 12 – ORGANIZATIONAL CONSIDERATIONS
CHAPTER 13 – FINANCIAL INSTITUTIONS
CHAPTER 14 – INDUSTRY-SPECIFIC ISSUES
CHAPTER 15 – COLLECTION AND REMITTANCE OF TAX
CHAPTER 16 – ADMINISTRATION AND ENFORCEMENT

About the Author:

Ryan is a leading global tax services firm, with the largest indirect tax practice in North America and the seventh largest corporate tax practice in the United States. Since 1974, the Firm’s Canadian practice, located in Mississauga, Ontario, has performed work for more than 6,500 organizations on a variety of tax matters, both provincially and nationally. Headquartered in Dallas, Texas, Ryan provides a comprehensive range of state, local, federal, and international tax advisory and consulting services on a multi-jurisdictional basis, including audit defence, tax recovery, credits and incentives, tax process improvement and automation, tax appeals, tax compliance and strategic planning.

In 2010, If you would like more details about this product, or would like to order a copy online, please click here.

Published: August 2010

Derived from the renowned multi-volume International Encyclopaedia of Laws, Tort Law in Canada provides ready access to how the legal dimension of prevention against harm and loss allocation is treated in Canada. This traditional branch of law not only tackles questions which concern every lawyer, whatever his legal expertise, but also concerns each person’s most fundamental rights on a worldwide scale.

Following a general introduction that probes the distinction between tort and crime and the relationship between tort and contract, the monograph describes how the concepts of fault and unlawfulness, and of duty of care and negligence, are dealt with in both the legislature and the courts.

This book then proceeds to cover specific cases of liability, such as professional liability, liability of public bodies, abuse of rights, injury to reputation and privacy, vicarious liability, liability of parents and teachers, liability for handicapped persons, product liability, environmental liability, and liability connected with road and traffic accidents. Principles of causation, grounds of justification, limitations on recovery, assessment of damages and compensation, and the role of private insurance and social security are all closely considered.

Its succinct yet scholarly nature, as well as the practical quality of the information it provides, make this book a valuable resource for lawyers in Canada. Academics and researchers will also welcome this very useful guide, and will appreciate its value not only as a contribution to comparative law but also as a stimulus to harmonization of the rules on tort.

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Published: February 2006

Osler is internationally known as one of Canada's leading corporate/commercial law firms. In this incomparable guide for practitioners, three experienced Osler lawyers - one each in Ontario, Quebec, and Alberta - provide an easy-to-use practical overview of the law of domestic and international arbitrations.

With lucid clarification of applicable legislation, both federal and provincial, and analysis of relevant case law, The Osler Guide to Commercial Arbitration in Canada offers great assistance in the preparation, negotiation, process, and conclusion of arbitration agreements in Canada.

Topcs covered:

• Important issues and key cases in all Canadian provinces and territories and under federal legislation
• Practical reasons to use arbitration and what to consider in preparing arbitration agreements
• Drafting arbitration clauses to manage risk
• Protection of confidential information
• Staying court proceedings in favour of arbitration
• Appealing and enforcing awards

Emphasizing the major jurisdictions of Ontario, Quebec, Alberta, and British Columbia, it offers immeasurable value to in-house and external corporate counsel, litigation lawyers, international lawyers, and business people, as well as to students of dispute resolution.

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Robert E. Beam, FCA,
Stanley Laiken, PhD,
James J. Barnett, FCA

This authoritative textbook and Study Guide are tailored to provide your students with the advanced skills they’ll need to maximize their education investment.

Organized sequentially, based on the structure of the Income Tax Act, the text and Study Guide are packed with example problems and exercises with solutions that demonstrate the various methods of approaching real-life problems in taxation.

The basic concepts and principles underlying the rules of the legislation are emphasized in each chapter, with explanatory and interpretive notes often expanding a topic beyond the confines of the particular facts under discussion.

The 2014-2015 edition has been completely redesigned to help educators quickly identify the particular areas suitable to their students’ level of study.

NEW TO THE TEXTBOOK

• Advanced content is identified in introductory charts and with icons throughout the text, enabling instructors and students to easily distinguish areas of study relevant to the knowledge level.
• Updated content in a contemporary, student-friendly format.
• Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment.
• Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category.

• Reading the Income Tax Act section presented in plain language to help students understand and navigate the ITA.
• Identifying Tax-Related Issues section provides tips and advice to help students identify tax issues in day-to-day situations, challenging them to understand, analyze and prioritize to reach solutions.
• Updated content in a contemporary, student-friendly format.
• Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment.
• Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category.
• Review questions, multiple choice questions, exercises and assignment problems are grouped together in the Study Guides for more efficient study.
• Assignment problems are classified into three categories that enable students to work at their knowledge level:

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Introduction to Federal Income Taxation in Canada, 34th Edition gives you a smart learning advantage – here’s how:

• Each chapter includes examples, problems, multiple choice questions, and exercises designed to reinforce the material and text comprehension – with solutions provided for the student
• Review questions throughout the textbook include discussion notes at the end of the book
• Assignment problems and advisory cases have solutions provided in the Instructor’s Solutions Manual
• Student DVD includes extra problems and solutions for self-study
• CCH research software and CANTAX software also included on DVD

Student Study Guide: This guide contains the solutions to the Review Question, Multiple Choice Questions, and Exercises, as well as additional study material and a handy glossary.

Power Point slides: Updated, customizable, and designed to assist instructors with program delivery.

Income Tax Act compliant

Students dedicated to taxation and students interested in developing a solid general understanding of federal tax law will benefit from this resource. The contents are arranged in a sequence that follows the organization of the Income Tax Act for easy cross-referencing.

Reality checked

We know accuracy is critical and we pride ourselves on providing the most accurate and current content.

•  Updated annually to reflect Budget and other legislative changes to income tax provisions
•   All assignment materials have been carefully prepared and tested

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

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.

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

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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Published: November 2011

Derived from the renowned multi-volume International Encyclopaedia of Laws, Environmental Law in Canada provides ready access to legislation and practice concerning the environment in Canada. A general introduction covers geographic considerations, political, social and cultural aspects of environmental study, the sources and principles of environmental law, environmental legislation, and the role of public authorities.

The main body of the book deals first with laws aimed directly at protecting the environment from pollution in specific areas such as air, water, waste, soil, noise, and radiation. Then, a section on nature and conservation management covers protection of natural and cultural resources such as monuments, landscapes, parks and reserves, wildlife, agriculture, forests, fish, subsoil, and minerals. Further treatment includes the application of zoning and land-use planning, rules on liability, and administrative and judicial remedies to environmental issues. There is also an analysis of the impact of international and regional legislation and treaties on environmental regulation.

Its succinct yet scholarly nature, as well as the practical quality of the information it provides, make this book a valuable resource for environmental lawyers handling cases affecting Canada. Academics and researchers, as well as business investors and the various international organizations in the field, will welcome this very useful guide, and will appreciate its value in the study of comparative environmental law and policy.

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

Published: December 2011

Defending Class Actions in Canada, 3rd Edition is Canada’s top resource for enterprises exposed in any way to potential or actual class actions and for the lawyers who represent them.

Any company doing business in Canada will encounter growing enthusiasm for class actions among plaintiffs’ lawyers and the courts. This book outlines the procedural machinery of Canadian class actions and the law that governs them, provides strategic analysis on managing the risks they entail, and explains the most important recent developments and trends on a national and international scale.

The greatest strength of the book derives from its authorship by seasoned class action defence lawyers at McCarthy Tétrault, who practise as members of a national class actions defence practice group, often engaged together and with counsel in the United States and abroad in the defence of parallel actions involving similar allegations brought against the same entity in multiple separate jurisdictions.

Topics covered:

• Increased Accessibility of Class Proceedings
• Current Trends in Certification Standards
• The Evolution of Pre-Certification Defence Strategies
• State of Play for Multi-Jurisdictional Cases and the National Class
• What's New in Securities, Competition, and Product Liability Class Actions

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

Published: April 2012

Derived from the renowned multi-volume International Encyclopaedia of Laws, Criminal Law in Canada provides a practical analysis of criminal law in Canada. An introduction presents the necessary background information about the framework and sources of the criminal justice system, and then proceeds to a detailed examination of the grounds for criminal liability, the justification of criminal offences, the defences that diminish or excuse criminal liability, the classification of criminal offences, and the sanctions system.

Coverage of criminal procedure focuses on the organization of investigations, pre-trial proceedings, trial stage, and legal remedies. A final part describes the execution of sentences and orders, the prison system, and the extinction of custodial sanctions or sentences.

Its succinct yet scholarly nature, as well as the practical quality of the information it provides, make this book a valuable resource for criminal lawyers, prosecutors, law enforcement officers, and criminal court judges handling cases connected with Canada. Academics and researchers, as well as the various international organizations in the field, will welcome this very useful guide, and will appreciate its value in the study of comparative criminal law.

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

Published: August 2013

Derived from the renowned multi-volume International Encyclopaedia of Laws, Competition Law in Canada covers every aspect of the subject – the various forms of restrictive agreements and abuse of dominance prohibited by law and the rules on merger control; tests of illegality; filing obligations; administrative investigation and enforcement procedures; civil remedies and criminal penalties; and raising challenges to administrative decisions.

Throughout the book, the treatment emphasizes enforcement, with relevant cases analysed where appropriate. An informative introductory chapter provides detailed information on the economic, legal, and historical background, including national and international sources, scope of application, an overview of substantive provisions and main notions, and a comprehensive description of the enforcement system including private enforcement.

The book proceeds to a detailed analysis of substantive prohibitions, including:

• Cartels and other horizontal agreements
• Vertical restraints
• The various types of abusive conduct by the dominant firms and the appraisal of concentrations
• Administrative enforcement of competition law, with a focus on the antitrust authorities’ powers of investigation and the right of defence of suspected companies
• Voluntary merger notifications and clearance decisions
• Description of the judicial review of administrative decisions

Lawyers who handle transnational commercial transactions will appreciate the explanation of fundamental differences in procedure from one legal system to another, as well as the international aspects of competition law.

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

The Canada Corporations Law Reporter covers all aspects of law and practice surrounding the life-cycle and events of a federally incorporated company. All corporate compliance and practice issues are addressed in our comprehensive expert commentary. The Reporter also contains recent case law, relevant statutes and regulations, plus forms, precedents, government policies, and other information to keep the corporation in conformance to laws and using best practices.

To further assist you in your research, it includes Tables of Concordance cited to the subsection level between all provincial and federal corporations acts as well as several useful corporate governance reference charts.

Key topics include:

• Incorporation
• Corporate Finance
• Directors and Officers
• Corporate Governance
• Shareholders
• Financial Disclosure
• Competition Law
• Investigation and Remedies
• Fundamental Changes
• Bankruptcy and Insolvency
• Liquidation and Dissolution
• Licensing and Registration
• Not-for-profit Corporations
• Foreign Investment

Your subscription includes Corporate Brief, a monthly newsletter featuring articles, recent cases and updates to relevant legislation.

Subscribe to the online version and access Corporate Law News Tracker. With the News Tracker, you get notices of all updates via e-mail. Your updates give you instant access to changes in corporate law that originate from a variety of primary and secondary sources such as press releases, legislation, and cases.

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Bonus Feature
Your purchase includes a FREE eBook!

What's an eBook?
An eBook is a digital version of a conventional printed book. Portable and perfect for your office or home, the eBook is easy to access from wherever your business may take you. Adobe Digital Editions is a highly recommended free download eBook program designed to view and keep your eBooks organized and centralized.

Published: November 2014

A Practical Guide to eDiscovery in Canada is your one-stop resource for successful and efficient production of electronically stored information.

An essential tool for the digital age litigant, this comprehensive guide offers an understanding of key terms and processes, from initial planning and preparation through to the data gathering, production, and post-collection stages. With contributions by industry experts, it gives insider insight and practical tips on adoption of strategies, effective communication and collaboration, legislative requirements, and engagement of third-party experts to ensure efficiency, best practices, and successful risk-management.

What's included:

• A FREE eBook
• Convenient tables listing factors and tips for consideration at various stages of the eDiscovery process
• A comprehensive check-list for your eDiscovery plan, start to finish
• Appendices containing ready-to-use templates and sample documents, including an Information Technology Questionnaire, Custodian Interview Questionnaire, Litigation Hold Notice, Chain of Custody Log, Litigation Hold Notice Reminder, and Litigation Hold Release Notice
• Summaries of important case law and its practical implications for the eDiscovery process

About the Authors
Shelby Austin, LL.B, is a Partner with Deloitte Forensic and had published and presented extensively on the topic of eDiscovery and legal outsourcing. Formerly the Founder of ATD Legal Services PC, which managed large documentary discovery and due diligence projects, and a Partner at a leading Bay Street law firm. She is the recipient of the Risings Stars (Lexpert Magazine) and Canada’s Most Powerful Women: Top 100 awards and a Member of the Sedona Canada Working Group, the E-Discovery Implementation Committee, and the Ontari

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Make your job easier, stay informed and increase efficiency!

Penfacts is a one-stop guide to pensions in Canada. It provides information on pension plans that is of significant benefit to plan sponsors, administrators, students, and other pension stakeholders. Penfacts also provides easy to understand information about pension plan investing as well as brief and easy to read details about the role of actuaries in the field of pensions.

Includes focus on:

• Pension Plans
• Legislation
• Investment Management
• Other Retirement Programs
• Pension Administration
• Interpreting an Actuarial Report

Penfacts is written in conjunction with the Association of Canadian Pension Management (ACPM), and edited by Neil Cohen, B.Sc., B.A., LL.B., a research lawyer who concentrates his work in the area of pensions and benefits. A graduate of the University of Western Ontario’s Law School and a member of the Bar of the Law Society of Upper Canada, Neil is a member of various pensions and benefits organizations.

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

The Morneau Shepell Summary of Pension Legislation in Canada, 7th Edition summarizes, with reference to the relevant sections of the appropriate Act and regulations, the essential provisions of pension standards legislation from all the provinces, as well as the federal PBSA. The Summary is a unique reference tool and an excellent starting point for any research, particularly for multi-jurisdictional plans, highlighting differences in pension standards legislation in force throughout Canada.

The Morneau Shepell Summary of Pension Legislation in Canada, includes over 125 multi-jurisdictional charts and over 75 pages of legislative history on pension legislation and regulation in Canada. It not only complements the Morneau Shepell Handbook, but is referenced throughout the handbook, making this an additional useful resource for readers.

Topics include: 

• Eligibility and vesting
• Contributions and funding
• Accrual during leaves and notice period
• Locking-in and portability
• Death benefits and spousal rights
• Member statements and disclosure
• Governance, investments, and regulatory filings
• Plan changes and wind-ups
• New plan designs…and more

This publication also includes over 75 pages summarizing major discussion papers on pension related topics and changes in Canadian pension standards legislation from January 1, 2000, until July 1, 2012.

__________________________________________________

 

Also available to complement the Morneau Shepell Summary of Pension Legislation in Canada, is our bestseller and new edition of the Morneau Shepell Handbook of Canadian Pension and Benefit Plans, 15th Edition.

Ranked #5 on The Globe and Mail bestseller business book list! 

Item #: 4B55
List Price: $149.00
Combo Price: $199.00 (for both books). Promo code: 4B55COMB

This is an indispensable tool for understanding the essential elements of Canadian public and private pension and benefit plans, their legal and regulatory framework, and their administrative requirements. Updated and developed by Morneau Shepell professionals, this insightful book takes you through comprehensive coverage as well as detailed explanations of retirement savings and deferred compensation arrangements; employee pensions and benefits; post-retirement options; and emerging issues.

Order both books and save $50. Use p

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