Author: David F. Windish

Describes the federal tax consequences of real estate ownership, operations and activities. This updated 6th Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment.

The book begins by analyzing the tax basis of real estate and then offers a comprehensive discussion of the forms of ownership with comparative benefits and pitfalls of the differing types. Mortgages, at-risk rules, interest and other financial issues are thoroughly covered. Activities involved once ownership is established are then discussed, including

• rental/leasing arrangements,
• tenant's rent deduction,
• landlord's income,
• lease acquisition and cancellation,
• leasehold improvements, and
• investment credit considerations.

The book thoroughly examines the actual operation of real estate,
including:

• coverage of operating expenses and taxes,
• mixed-use residences,
• startup expenses and
• real estate taxes,

plus guidance on:

• additions and improvements,
• depreciation,
• development and
• related issues.

An in-depth focus on passive activity loss rules is included, as well as a separate section analyzing homeowner issues.

Finally, the disposition of real estate is covered, along with a special discussion dealing with securitized real estate investments.

710 pages

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Published: October 2008

This is a nuts and bolts guide for doing international business, and the handbook to read before and during negotiation in order to get the deal done. Power Tools for Negotiating International Business Deals shows how international business works, where to stake high ground, what concessions to make and what mistakes to avoid. Filled with checklists and case examples, this book explains the key issues in an international business deal, be it a product sale, agency/brokerage, consulting agreement, distributorship, license, joint venture or consortium.

James M Klotz is one of Canada’s leading international business lawyers. In addition to co-chairing the International Business Transactions group of one of Canada’s largest law firms, he has written several books and treatises on international business law and negotiation. James lives in Toronto and has taught courses in international business law at Osgoode Hall Law School and in international risk assessment at the University of Toronto.

Table of contents:

• Chapter 1: The basics of International Business Deals
• Chapter 2: Negotiating International Sales of Goods and Services
• Chapter 3: Negotiating International Agency and Consulting Deals
• Chapter 4: Negotiating International Distribution Deals
• Chapter 5: Negotiating International License Deals
• Chapter 6: International Joint Venture and Consortium Deal
• Index

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Authors: John C. Healy and Michael S. Schadewald

Focuses on new and emerging issues in state and local taxation (SALT).

This Edition is divided into five parts.

• Part I contains a primer on multistate corporate income tax and new charts on Apportionment Formulas, Specialized Industry Apportionment Formulas (eleven, including …), Sourcing Sales of Services, and Taxation of Non-resident Employees.
• Part II contains the following new charts: Moving and Relocation Services (Parts 1 and 2), Special Event Sales Tax Exemptions, Repossessions, and Demand for Payment in Bankruptcy.
• Part III is a new chart on Requirements for Displaying Tax on Invoice.
• Part IV includes a copy of the Streamlined Sales and Use Tax Agreement, amended through May 24, 2012.
• Part V contains the MTC Model Statutes.
• Appendix
  State Internet Address Directory
  State Business Taxation Questionnaire (Abridged)

800 pages

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State Tax Handbook (2013)

Multistate Corporate Tax Guide, 2013 Edition (2 volumes)

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Sales and Use Tax Answer Book (2013)

U.S. Master Sales and Use Tax Guide (2012)

U.S. Master Multistate Corporate Tax Guide (2013)

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

John C. Healy and Michael S. Schadewald

Focuses on new and emerging issues in state and local taxation (SALT).

8-1/2" x 11"      800 pages

Related Products

State Tax Handbook (2015)
California
Connecticut
Florida
North Carolina
Ohio
Pennsylvania
Illinois
New Jersey
New York
Massachusetts
Michigan
Texas
Multistate Corporate Tax Guide, 2015 Edition (2 volumes)
Multistate Guide to Estate Planning (2015) (w/CD)
Multistate Tax Guide to Pass-Through Entities (2015)
New York Residency and Allocation Audit Handbook (2014)
New York State Personal Income Tax Law and Regulations (As of January 1, 2014)
New York State Sales and Use Tax Law and Regulations
New York State Tax Law (As of January 1, 2014)
Sales and Use Tax Answer Book (2015)
U.S. Master Multistate Corporate Tax Guide (2015)

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

Focuses on new and emerging issues in state and local taxation (SALT).

Updates on Corporate income/franchise taxation as well as sales and use taxation.

Part I—Multistate Corporate Income Taxes

• Primer on Multistate Corporate Income Taxation 
• Section 179 Asset Expensing    
• Net Operating Loss Carryover
• Cancellation of Debt Income    
• Sales Factor: Receipts from Services
• Credits   

Part II—Sales and Use Taxation

• Cloud Computing Services    
• Travel-related Expenses     
• Scaffolding and Related Charges   
• Excise Tax Imposition   

Part III—Streamlined Sales Tax

• Streamlined Sales and Use Tax Agreement—Amended Through December 13, 2010    
• State Taxability Matrices 

Part IV—Tax Articles

• Multistate Tax Commission Allocation and Apportionment
• Regulations as amended through July 29, 2010

Appendix

• State Tax Department Directory   
• State Internet Address Directory   
• State Business Taxation Questionnaire (Abridged)

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

Available: July 2011

Authors: John C. Healy and Michael S. Schadewald

Focuses on new and emerging issues in state and local taxation (SALT).

Updates on Corporate income/franchise taxation as well as sales and use taxation.

• Part I—Multistate Corporate Income Taxes
• Part II—Sales and Use Taxation
• Part III—Streamlined Sales Tax
• Part IV—Tax Articles
• Appendix
• State Tax Department Directory
• State Internet Address Directory
• State Business Taxation Questionnaire (Abridged)

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

Author: Rosalee Hacker, CPA

This book shows practitioners the most effective approach for conducting the highest quality audits, compilations and reviews of common interest realty associations. It includes the practice aids—checklists, questionnaires, workpapers, sample correspondence, and sample audit, compilation, and review reports—to take the practitioner through an engagement, from the initial evaluation of a client to the issuance of the audit, compilation, or review report.

This edition provides guidance by the FASB and AICPA on the audit, compilation, and review of financial statements of common interest realty associations, based on the guidance and auditing pronouncements available through February 2012 and current through Statements on Standards Accounting and Review Services No. 20 (SSARS-20), "Revised Applicability of Statements on Standards for Accounting and Review Services."

• Part I is applicable to all audit, compilation, and review engagements of common interest realty associations;
• Part II is applicable to audit engagements; and
• Part III is applicable to compilation and review engagements.

This book consists of 33 chapters and covers all major audit, compilation, and review topics.

TABLE OF CONTENTS

Part I:  Common Interest Realty Associations

Chapter 1:  Industry and Regulatory Overview
Chapter 2:  Overview of Accounting Principles and Practices
Chapter 3:  Financial Accounting and Reporting Considerations

Part II:  Audit Engagements

Chapter 4:   Auditing Standards, the Code of Professional Conduct, Quality Control Standards, and the KBA Methodology
Chapter 5:   Financial Statement Assertions, Audit Evidence, and Audit Documentation
Chapter 6:   Pre-Engagement Procedures and Audit Planning
Chapter 7:   Risk Assessment Procedures: Obtaining an Understanding of the CIRA and Its Environment
Chapter 8:   Assessing the Risks of Material Misstatement
Chapter 9:   Performing Audit Procedures in Response to Assessed Risks
Chapter 10:  Extent of Audit Procedures and Sampling
Chapter 11:  Analytical Procedures
Chapter 12:  Cash
Chapter 13:  Investments in Securities, Derivative Instruments, and Hedging Activities
Chapter 14:  Receivables and Revenues
Chapter 15:  Property and Equipment
Chapter 16:  Prepaid Expenses, Deferred Charges, Intangibles, and Other Assets
Chapter 17:  Accounts Payable
Chapter 18:  Payroll and Other Liabilities
Chapter 19:  Income Taxes
Chapter 20:  Debt Obligations
Chapter 21:  Equity
Chapter 22:  Revenue, Operating Expenses, and Expenditures for Major Repairs and Replacements
Chapter 23:&nb

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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: July 2008

In Failure to Learn: The BP Texas City Refinery Disaster, respected OHS expert Professor Andrew Hopkins discusses the causes of a major explosion at the Texas City Oil Refinery on March 23, 2005, that killed 15 workers and injured more than 170 others. Failure to Learn also analyses the similarities between this event and the Longford Gas Plant explosion in Victoria in 1998, featured in his earlier book Lessons from Longford.

Professor Andrew Hopkins is being recognized by the European Process Safety Centre in October 2008, in recognition of his contribution to safety. Professor Hopkins is the first winner to receive the award, outside of Europe, which is a demonstration of the impact of his valuable work worldwide.

Andrew has been awarded a prize by the European Process Safety Centre for “extraordinary contribution to process safety”, the first time this has been awarded outside of Europe. He also appears in the US Chemical Safety Board film on Texas City and has been invited to appear in a subsequent film.

Professor Hopkins poses questions such as:

• Why was the number of victims so large?
• Who was blamed for the explosion?
• What were the real causes?
• Had lessons been learnt from the earlier incident at Longford?
• Has anything changed as a result of the Texas City accident?

The foreword for the book was written by Carolyn Merritt, chair of the CSB at the time of the accident and subsequent inquiry.

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On August 29, 2014, the Department of Finance released draft legislative proposals that would implement tax measures from Economic Action Plan 2014. This Special Report contains the full text of the draft legislation proposals and the Department of Finance explanatory notes.

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

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 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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ComplyTrack - Healthcare Product Page

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Published: November 2012

Canadian Securities Regulatory Requirements Applicable to Non-Resident Broker-Dealers, Advisers and Investment Fund Managers provides foreign securities and investment firms with essential information they need about Canadian securities regulatory licensing requirements.

Written with Canada’s top securities law experts at McCarthy Tétrault LLP, this resource serves as a comprehensive guide to foreign securities and investment firms seeking Canadian clients. In short, anyone who has clients conducting securities business in Canada will require this resource. Foreign investment managers will also require this information to act as an investment fund manager in Canada.

The book covers topics that should be addressed by non-residents before trading securities or providing investment advice to any person or company within Canada.

What's included:

• Dealer registration
• Adviser registration
• Investment fund manager registration
• Prospectus requirements

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

Whether you represent brokerage firms and their employees or shareholders and investors, your clients depend on your informed counsel to help them thrive in today’s securities markets. With Broker-Dealer Law and Regulation, the authoritative analysis and practical guidance you need to advise clients on their rights, duties and liabilities under today’s complex securities regulations is at your fingertips. Written by two of America’s leading securities authorities, this publication gives you reliable guidance on the latest federal and state law governing private litigation and arbitration between broker-dealers and their customers, as well as regulation by the SEC and the SROs.

The Fourth Edition has been completely revised to cover all of the important regulatory changes and developments in case law affecting broker-dealers and includes new chapters covering the structure of the securities markets, the regulation of broker-dealers in public offerings and SEC and SRO enforcement, as well as expanded analysis of the technological advances in securities trading and information dissemination.

Table of Contents:

• Introduction
  • Chapter 1: The Economics and Structure of the Securities Industry
  • Chapter 2: Broker-Dealers Within Financial Conglomerates
  • Chapter 3: The Securities Markets
  • Chapter 4: An Overview of the Regulatory System
• Regulation and Compliance
  
  • Chapter 5: Broker Registration and Exemptions
  • Chapter 6: Broker and Associated Person Registration Process
  • Chapter 7: Broker Recordkeeping and Reporting
  • Chapter 8: Privacy and Anti-Money Laundering
  • Chapter 9: The Duty to Supervise
  • Chapter 10: Compensation in the Securities Industry
  • Chapter 11: Electronic Trading and the Securities Industry
  • Chapter 12: Financial Regulation of Broker-Dealers
  • Chapter 13: Broker-Dealers in Public Offerings
  • Chapter 14: SEC and SRO Enforcement and Disciplinary Proceedings
  • Chapter 15: Penny Stock Regulation
• Private Rights of Actions
  
  • Chapter 16: Liability of Broker-Dealers Under Common Law
  • Chapter 17: Fraud Generally
  • Chapter 18: Churning
  • Chapter 19: The Suitability Doctrine
  • Chapter 20: Unauthorized Trading
  • Chapter 21: Market Manipulation
  • Chapter 22: Conflicts of Interest and the Securities Industry
  • Chapter 23: Damages in Actions Against Broker-Dealers
  • Chapter 24: Defenses in Actions Against Broker-Dealers
  • Chapter 25: Vicarious Liability

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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.

By popular demand, we are now offering an archived version of the webinar Death and Taxes - When Life's Two Certainties Collide that took place on October 28, 2014.

Many a joke has turned on the axiom about the certainty of death and taxes. However, when the first precipitates the second, the resulting complexities are anything but humorous. The planning opportunities and potential complications in planning for those who have a broad base of asset holdings often leave accountants feeling confused and frustrated. Fret no longer.  

In this insightful but concise two-hour archived webinar, Shaun Doody will provide a practical overview of the tax issues and considerations that can arise upon the death of a taxpayer. This includes an overview of the deeming rules invoked on death, the tax treatment of various assets, and some planning opportunities and strategies available to deal with these issues.

More specifically, topics covered will include: 

• Overview of taxation on death in Canada
• Income in year of death
• Deemed realization of income at death
• Deemed disposition of assets at death
• Tax treatment of jointly held assets
• Tax treatment of special assets
  • Principal residence
  • Small business corporations
  • Farming and fishing properties
  • Cottage and vacation properties
  • Partnership interests
  • Trust interests
  • Personal use property
• Charitable donations
• Special rules and elections
• Insurance 
  • Corporate owned policies
  • Valuation issues
  • Capital dividend account
• Foreign assets
• Post-mortem tax planning
  • Capital losses of the estate
  • Step up strategy
  • Pipeline strategy
• Taxation of estates
  • Testamentary trusts
  • Testamentary spousal trusts
  • 21-year rule
  • Distributions to non-residents
  • 2014 Budget changes to taxation of estates/testamentary trusts 
• Estate planning
  • Objectives
  • Estate freeze
  • Inter vivos trusts
  • Charitable donations
  • Spousal rollovers
  • Income splitting
• US tax issues

 This archived webinar includes:

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

Our Speaker: 
Shaun Doody, Tax Lawyer, Fogler Rubinoff LLP

Sha

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Get an overview of CCH US and International Tax Products from the simplest to the most complete research solution. It contains description of CCH content for products dealing with Federal and State taxes, Estate and Gift taxes, Treatises, Accounting and Audit, international taxes, forms, journals and training. You can order your free printed copy or you can download it here.

To help you chose the most relevant products, you can also use the tool called diagnosis card.

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Rotch Library - SB484.G7 R69 2019

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