ical GAAS Practical Manual (2012) (with CD-ROM) (U.S.) By www.cch.ca Published On :: Thu, 13 Oct 2011 14:31:18 GMT Available: October 2011 The primary objective of the GAAS Practice Manual is to provide a complete, quick and valuable reference source for the practitioner of the currently effective pronouncements of Statements on Auditing Standards, Statements on Standards for Attestation Engagements, Statements on Standards on Accounting and Review Services, and the new PCAOB Auditing Standards–and the interpretations of those standards. Although the Sections in this book follow the sequence of sections presented in the AICPA's Professional Standards, the material is presented and analyzed in a different format. Each Section is divided into three major parts: What Every Practitioner Should Know–which discusses the specific standard, its basic requirement and the practitioner's essential responsibilities. Practice Issues and Frequently Asked Questions–which focuses on techniques for applying the standard by using a Q&A format. Illustrations and Practice Aids–which includes checklists, questionnaires, sample working papers, sample correspondence, and sample accountant's reports. Many of the illustrations and practice aids in the book appear on the free, companion CD-ROM that comes with GAAS Practice Manual. The adaptable sample letters, reports and checklists found in the text can be printed and customized to meet all of your auditing needs. The Manual includes a cross-reference to the original pronouncements chart and a detailed topical index. The 2012 edition has been updated for new pronouncements through the issuance of SAS-121 (Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information). The 2012 edition is current through the following pronouncements: - SAS-121 (Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information) - SSAE-17 Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence Is Impaired) - SSARS-20 (Revised Applicability of Statements on Standards for Accounting and Review Services) The 2012 edition also provides information on the AICPA's Accounting Standards Board (ASB) Clarity Project, which aims to clarify U.S. GAAS and converge them with international auditing standards. Extant individual AU Sections that are affected by the ASB's Clarity Project contain Practice Points that address the issuance of (1) exposure drafts of clarified auditing standards, or (2) final clarified auditing standards, as applicable. In addition, as the 2012 GAAS Practice Manual goes to press, the ASB has issued SASsIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ical The Osler Guide to Commercial Arbitration in Canada: A Practical Introduction to Domestic and International Commercial Arbitration By www.cch.ca Published On :: Tue, 25 Jun 2013 09:01:33 GMT 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ical Practical Guide to U.S. Taxation of International Transactions (9th Edition) By www.cch.ca Published On :: Fri, 31 May 2013 14:03:22 GMT Authors: Michael S. Schadewald and Robert J. Misey, Jr. Provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essentialto tax practice. PART I: BASIC PRINCIPLES OF U.S. TAXATION OF INTERNATIONAL INCOME Overview of U.S. Taxation of International Transactions Tax Jurisdiction Source of Income Rules PART II: TAXATION OF FOREIGN ACTIVITIES OF U.S. TAXPAYERS Foreign Tax Credit Deemed Paid Foreign Tax Credit Anti-Deferral Provisions Foreign Currency Translation and Transactions Export Benefits Planning for Foreign Operations State Taxation of Foreign Operations PART III: TAXATION OF U.S. ACTIVITIES OF FOREIGN TAXPAYERS Foreign Persons Investing in the United States Foreign Persons Doing Business in the United States Planning for Foreign-Owned U.S. Operations PART IV: TAXATION ISSUES IMPACTING BOTH U.S. AND FOREIGN TAXPAYERS Transfer Pricing Income Tax Treaties Cross-Border Transfers and Reorganizations International Tax Practice and Procedure Appendices provide reproductions of applicable IRS forms and publications, as well as the latest U.S. Model Income Tax Treaty. 688 pages Related Products Schwarz on Tax Treaties, 3rd Edition Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.) International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (2014 Supplement) Transfer Pricing: Rules, Compliance and Controversy (4th Edition) International Tax Newsletter If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ical Practical Guide to S Corporations (6th Edition) (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 09:47:01 GMT Contains extensive discussion of all recent changes in S Corporation law and practice since the publication of the 5th Edition in 2011. It includes Treasury regulations related to the Code Sec. 199 manufacturing deduction, as well as cases, rulings and pronouncements issued since the 5th Edition. Comprised of fifteen chapters, this book starts by considering the tax advantages of electing S corporation status. The middle chapters, Chapters 2-12, detail the operations of S corporations, discussing statutory requirements, taxpayers who qualify as shareholders, and considerations when converting a C corporation to S status. Chapter 13 provides a comparison of S corporations to other business entities such as limited liability companies, partnerships, and C corporations. Chapter 14 discusses S corporation subsidiaries, and Chapter 15 covers employee stock ownership plans (ESOPs) for S corporations. Through its straight-forward explanations, generous examples and helpful pointers, Practical Guide to S Corporations provides quick-answers that time-burdened professional’s value. CONTENTS: - Tax Overview and Compliance - Elements of S Corporation Election and Timing - S Corporation Income and Expenses - Corporate Deductions and Expenses - S Corporation Income Taxes - Basis and Losses - S Corporations Distributions - Income and Estate Planning - Revocation, Termination, Redemption, Liquidations and Reorganizations - Comparison to Other Entities - Subsidiaries - S Corps and ESOPs, and more Related Products S Corporation Taxation (2015) (U.S.) U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ical Practical Guide to Real Estate Taxation 2013 – CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 13:45:51 GMT 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 Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ical Practical Guide to Partnerships and LLCs (6th Edition) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 13:36:07 GMT Author: Robert Ricketts and Larry Tunnell Discusses the complex issues involving partnership taxation with utmost clarity. It uses hundreds of illustrative examples, practice observations, helpful charts and insightful explanations to make even the most difficult concepts understandable. The book reflects the authors' penchant for communicating the pertinent facts in very direct language and creating a context for understanding the multifaceted issues and applying them to practice. This new edition fully reflects all the latest developments in this complex area. These include changes affecting: partnership basis adjustments transfers to partnerships of property with built-in losses sale of an interest in a partnership with built-in loss property disproportionate distributions from partnerships with built-in loss property expensing and amortization of partnership organizational expenses partnership treatment of the deduction for domestic production activities recognition of cancellation-of-indebtedness income, and more In six parts, Practical Guide to Partnerships and LLCs covers the critical aspects of this complicated area, with individual parts focusing on partnership characteristics, funding, taxation of operations, partner's share of partnership debt, disposition of partnership interest, and distributions. From choice-of-entity considerations to sales and liquidations, the entire breadth of partnership and LLC taxation is covered. Special attention is given throughout to the complex inter-workings of rules that bind, tax and control these entity operations. In the book's first part focused on preliminary considerations, the basic underpinnings are presented covering key areas such as the "check the box" rules, "anti-abuse" rules, investment joint venture rules, the application of partnership taxation to LLCs, liability issues, passive loss limitations, audit issues, self-employment taxes, IRS classification, tax year and accounting method selection, and much more. The second part of Practical Guide to Partnerships and LLCs looks at property contributions and disguised sales, transactions between partner and partnership, and formation and start-up expenses. A special summary table for the tax treatment of pre-opening expenses is included. Next, the central core of the book explains the taxation of operations including partnership income rules, the pass-through concept, and the partner's share of income and debt. Specific rules, reporting and compliance issues are thoroughly addressed. Form 1065 and schedules L, M-1, M-2, K and K-1 are also explained. Part four covers partner's share of partnership debt, while disposition of a partnership interest is the subject of the fifth part of Practical Guide to Partnerships and LLCs. This section covers the amount and character ofIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ical Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:30:09 GMT Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for A Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning Form 1 Living Trust Form 2 Living Trust Amendment Form 3 Irrevocable Life Insurance Trust Form 4 Annual Exclusion Trust Form 5 Additional Annual Exclusion Trust Form 6 Will If you would like more details about this product, or would like to order a copy online, please click here. Full Article ical Practical Guide to Estate Planning, 2014 Edition (with CD) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:26:57 GMT Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning - Form 1 LivingTrust - Form 2 Living Trust Amendment - Form 3 Irrevocable Life Insurance Trust - Form 4 Annual Exclusion Trust - Form 5 Additional Annual Exclusion Trust - Form 6 Will with Pour-Over Provision - Form 7 Will with Outright Dispositions - Form 8 Codicil - Form 9 Durable Power of Attorney - Form 10 Health Care Proxy - Form 11 Living Will - Form 12 Charitable Remainder Unitrust - Form 13 Qualified Personal Residence Trust (QPRT) - Form 14 Grantor Retained Annuity Trust (GRAT) Related Products Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Price on Contemporary Estate Planning (2014) (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ical Practical Guide to Cost Segregation, 4th Edition By www.cch.ca Published On :: Thu, 14 Jun 2012 16:11:29 GMT Practical Guide to Cost Segregation (Fourth Edition) not only explains how a cost segregation study is performed, but also outlines the steps needed to practice in this discipline and how to integrate and expand the broad practice of the firm taking it on. Comprehensive discussion is supported by practical illustrative examples. The book also explains how to sell and price cost segregation studies and analysis as a meaningful service to a firm's clients. Cost segregation involves much more than real estate. Land improvements and personal property components potentially eligible for separate depreciation over a reduced depreciation period include parking lots, sidewalks, curbs, roads, fences, storm sewers, landscaping, signage, lighting, security and fire protection systems, removable partitions, removable carpeting and wall tiling, furniture, and counters. Also potentially eligible are appliances and machinery unrelated to the operation and maintenance of the building and the portion of electrical wiring and plumbing properly allocable to machinery and equipment that is unrelated to the operation and maintenance of the building. Chapter 1 Introduction to Cost Segregation Chapter 2 Opportunities for Cost Segregation Studies Chapter 3 Working with the Client Chapter 4 The Law Chapter 5 MACRS Property Classes and Conventions Chapter 6 Prospective Projects Chapter 7 Beginning a Cost Segregation Study Chapter 8 Cost Segregation Methodology Chapter 9 Deliverable and Support Chapter 10 Change in Accounting Method Chapter 11 Personal Property Allocations – State Tax Considerations Chapter 12 Cost Segregation Studies and Code Sec. 1031 Exchanges Chapter 13 Cost Segregation Opportunities and Code Sec. 754 Elections Chapter 14 Capitalization of Tangible Assets Chapter 15 IRS Audits of Cost Segregation Studies Chapter 16 Cost Segregation Opportunities and Code Sec. 179D Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ical Practical Guide to Corporate Taxation (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:32:17 GMT Available: March 2012 (formerly Practical Guide to C Corporations) Offer practitioners current and practical explanation and analysis on corporations, giving them the guidance needed to manage the C Corporation election, compliance, tax planning, and life cycle needs. In addition to thorough coverage of how the tax laws impact C corporations, the Practical Guide details corporate formation, distributions, redemptions, liquidations, reorganizations and issues related to corporate tax practice and procedure. - Formation of a Corporation - Application of Federal Income Tax to Corporations - Nonliquidating Distributions - Redemptions - Liquidations and Partial Liquidations - Acquisitive Corporate Reorganizations - Procedural Aspects Related books: Corporate Controller's Handbook of Financial Management (2012-2013) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ical International Encyclopaedia of Laws: Medical Law By www.cch.ca Published On :: Tue, 19 May 2009 15:01:04 GMT Relating to the practice of medicine in the large sense, this subset of the International Encyclopaedia of Laws covers national and international medical law. Each national monograph contains a description of the law related to the medical profession, such as access to the medical profession, illegal practice of medicine and control over the practice of medicine. The physician-patient relationship and specific issues such as abortion and euthanasia are covered, as is the national law dealing with the physician in relation to his colleagues, to other health care providers and the health care system. An international monograph covers the World Health Organization in both its international and regional aspects and a Codex of International Medical Law and Ethics is also included. Forthcoming international monographs will cover international declarations on medical ethics such as the Declaration of Helsinki on Medical Experiments and the European Code of Medical Ethics. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ical International Arbitration and Mediation: A Practical Guide By www.cch.ca Published On :: Mon, 18 Nov 2013 15:34:50 GMT 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ical Consent to Treatment: A Practical Guide, Fourth Edition By www.cch.ca Published On :: Wed, 20 May 2009 09:53:52 GMT 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article ical A Practical Guide to the GST/HST, 7th Edition By www.cch.ca Published On :: Thu, 03 Sep 2009 15:34:13 GMT A Practical Guide to the GST/HST is a hands-on reference with helpful tips, real-life examples, and expert guidance to solve common areas of difficulty.The 7th edition of A Practical Guide to the GST/HST has been updated to illustrate the current state of the GST/HST in Canada. New to this edition is an outline of the Quebec Sales Tax (“QST”) including its relationship with GST/HST and related concerns for taxpayers carrying on business from or within Quebec.Recognizing that the GST/HST regime now authorizes varying rates, exemptions and rebates on a province-specific basis, the book is structured to highlight these provincial differences to facilitate compliance across jurisdictions. Common issues that arise out of topics such as assessments and objections procedures, exempt vs zero-rated supplies and input tax credits are addressed with easy-to-follow explanations and practical examples. Designed for non-commodity tax specialists and corporate tax specialists, this reference guide is an invaluable tool for all who must comply with this increasingly complicated framework. Key topics include: Advantages, disadvantages and requirements of GST/HST registration The obligations of a GST/HST registrant, including documentary requirements for input tax credits Special GST/HST collection rules and alternate simplified tax remittance methods Administrative relief, including the cancellation or waiver of interest, and remission orders Objection and appeal procedures Imports and exports “Place of supply” rules (with accompanying reference charts) Zero-rated and exempt supplies Application of GST/HST to employee benefitsNew in this edition: Additional chapters addressing jurisdiction specific issues Updated ratios, prescribed rates, and prescribed factors to facilitate compliance with increasingly complex rules Revised material and references reflecting the most recent legislative updates and administrative materials provided by the Department of Finance, the Canada Revenue Agency, and provincial authorities More practical examples to ensure easy compliance in this complicated frameworkAbout the Authors: Jacques Roberge, B.A.A., has more than 30 years of experience in commodity tax. He initially worked for Revenue Canada, and was later employed by three of the Big Four accounting firms to develop commodity tax consulting services. During that time, as well as being an independent consultant, he also assisted hundreds of taxpayers in the resolution of FST, GST/HST, QST and provincial retaiIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ical A Practical Guide to Estates and Trusts, 3rd Edition By www.cch.ca Published On :: Tue, 01 May 2007 08:30:09 GMT A Practical Guide to Estates and Trusts provides pertinent estate and trust compliance information for professionals who complete tax returns for estates and trusts. Accountants and lawyers who provide advice on the administration of estates or trusts will find the tips and checklists provided by the author, helpful in the planning process.Since the last edition was published, there have been substantial changes that impact estate planning in the form of budgetary pronouncements, legislative changes, new case law, and CRA administrative positions.The new edition of A Practical Guide to Estates and Trusts has been updated to include: all legislative changes to October 2010 new CRA administrative filing requirements new CRA technical interpretations new court cases with respect to trust residency determination Other topics covered include: Estate Administration Calculating Income Taxes Payable Income and Capital Interest in Trusts Family Trusts Executor's Compensation Estate Accounting Capital Gains Deduction Allocations – Designations Anti-Avoidance Rules The 21-Year Deemed Disposition Rule The author provides guidance on completing appropriate Canada Revenue Agency forms. Selected Interpretation Bulletins and Information Circulars are reproduced to further assist in the completion of the relevant forms. Related ProductsImplementing Estate Freezes, 3rd EditionEstate Planning with Life Insurance, 5th EditionDeath of a Taxpayer, 10th EditionThe Estate Planner's Handbook, 4th Edition If you would like more details about this product, or would like to order a copy online, please click here. Full Article ical A Practical Guide to eDiscovery in Canada By www.cch.ca Published On :: Fri, 16 Oct 2009 13:54:44 GMT 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 OntariIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ical Ideological equals: women architects in socialist Europe 1945-1989 / edited by Mary Pepchinski and Mariann Simon By library.mit.edu Published On :: Sun, 13 Oct 2019 06:00:01 EDT Rotch Library - NA1997.I34 2017 Full Article ical Handbook of fire and explosion protection engineering principles for oil, gas, chemical, and related facilities / Dennis P. Nolan By library.mit.edu Published On :: Sun, 27 Oct 2019 06:00:02 EDT Online Resource Full Article ical The Aqaba Khans and the origin of khans in Jordan: an archaeological approach / Reem Samed Al Shqour By library.mit.edu Published On :: Sun, 3 Nov 2019 06:00:02 EST Rotch Library - NA7850.J6 A47 2019 Full Article ical The Routledge companion to critical approaches to contemporary architecture / edited by Swati Chattopadhyay and Jeremy White By library.mit.edu Published On :: Sun, 26 Jan 2020 06:00:01 EST Rotch Library - NA2543.S6 R685 2019 Full Article ical Methods in chemical process safety. edited by Paul R. Amyotte, Faisal Khan By library.mit.edu Published On :: Sun, 2 Feb 2020 06:00:01 EST Online Resource Full Article ical Comprehensive tectonics: technical building assemblies from the ground to the sky / edited by Alexis Gregory By library.mit.edu Published On :: Sun, 2 Feb 2020 06:00:01 EST Rotch Library - NA2840.C595 2019 Full Article ical Mediated messages: periodicals, exhibitions and the shaping of postmodern architecture / edited by Véronique Patteeuw and Léa-Catherine Szacka By library.mit.edu Published On :: Sun, 23 Feb 2020 06:00:02 EST Rotch Library - NA682.P67 M43 2018 Full Article ical Hagia Sophia in context: an archaeological re-examination of the Cathedral of Byzantine Constantinople / Ken Dark and Jan Kostenec By library.mit.edu Published On :: Sun, 23 Feb 2020 06:00:02 EST Rotch Library - NA5870.A9 D37 2019 Full Article ical Metaphor: an exploration of the metaphorical dimensions and potential of architecture / [Simon Unwin] By library.mit.edu Published On :: Sun, 23 Feb 2020 06:00:02 EST Rotch Library - NA2500.U59 2019 Full Article ical Spon's mechanical and electrical services price book 2004 / edited by Mott Green & Wall By library.mit.edu Published On :: Sun, 8 Mar 2020 06:00:02 EDT Online Resource Full Article ical Spon's mechanical and electrical services price book 2012 / edited by Davis Langdon By library.mit.edu Published On :: Sun, 8 Mar 2020 06:00:02 EDT Online Resource Full Article ical Spon's mechanical and electrical services price book 2019 / edited by AECOM By library.mit.edu Published On :: Sun, 8 Mar 2020 06:00:02 EDT Online Resource Full Article ical Spon's mechanical and electrical services price book 2006 / edited by Davis Langdon Mott Green Wall By library.mit.edu Published On :: Sun, 8 Mar 2020 06:00:02 EDT Online Resource Full Article ical Where today meets tomorrow: Eero Saarinen and the General Motors Technical Center / Susan Skarsgard By library.mit.edu Published On :: Sun, 22 Mar 2020 06:00:01 EDT Rotch Library - NA6233.W37 G467 2019 Full Article ical Seismic Evaluation and Design of Petrochemical and Other Industrial Facilities. By library.mit.edu Published On :: Sun, 5 Apr 2020 06:00:02 EDT Online Resource Full Article ical Jewish religious architecture: from biblical Israel to modern Judaism / edited by Steven Fine By library.mit.edu Published On :: Sun, 26 Apr 2020 06:00:01 EDT Rotch Library - NA4690.J49 2020 Full Article ical [ASAP] Carboxylation of the Ni–Me Bond in an Electron-Rich Unsymmetrical PCN Pincer Nickel Complex By feedproxy.google.com Published On :: Mon, 13 Apr 2020 04:00:00 GMT OrganometallicsDOI: 10.1021/acs.organomet.9b00817 Full Article ical [ASAP] Electrochemical CO<sub>2</sub> Reduction — The Effect of Chalcogenide Exchange in Ni-Isocyclam Complexes By feedproxy.google.com Published On :: Wed, 15 Apr 2020 04:00:00 GMT OrganometallicsDOI: 10.1021/acs.organomet.0c00129 Full Article ical [ASAP] Potentiostatically Controlled Olefin Metathesis By feedproxy.google.com Published On :: Wed, 22 Apr 2020 04:00:00 GMT OrganometallicsDOI: 10.1021/acs.organomet.0c00052 Full Article ical [ASAP] S<sub>N</sub>2 and E2 Branching of Main-Group-Metal Alkyl Intermediates in Alkane CH Oxidation: Mechanistic Investigation Using Isotopically Labeled Main-Group-Metal Alkyls By feedproxy.google.com Published On :: Fri, 24 Apr 2020 04:00:00 GMT OrganometallicsDOI: 10.1021/acs.organomet.0c00120 Full Article ical [ASAP] Electrosynthetic Route to Cyclopentadienyl Rhenium Hydride Complexes Enabled by Electrochemical Investigations of their Redox-Induced Formation By feedproxy.google.com Published On :: Wed, 29 Apr 2020 04:00:00 GMT OrganometallicsDOI: 10.1021/acs.organomet.0c00049 Full Article ical [ASAP] Radical Capture at Nickel(II) Complexes: C–C, C–N, and C–O Bond Formation By feedproxy.google.com Published On :: Thu, 30 Apr 2020 04:00:00 GMT OrganometallicsDOI: 10.1021/acs.organomet.0c00021 Full Article ical 'Pvt hosp staff at par with govt medical staff' By timesofindia.indiatimes.com Published On :: Fri, 08 May 2020 19:55:52 IST Full Article ical Covid-19 medical staff to get addl compensation By timesofindia.indiatimes.com Published On :: Fri, 08 May 2020 17:44:55 IST The Amdavad Municipal Corporation (AMC) has decided to give additional financial compensation to health and paramedical staff of AMC and private designated Covid-19 hospitals who contact coronavirus infection on duty. Full Article ical Resource Showcase: Daily Mirror Historical Archive By www.dur.ac.uk Published On :: Thu, 07 May 2020 09:57:36 +0100 The archive features more than 800,000 pages of brand-new, full text searchable, scans of the complete run of the Mirror from 1903-2000, including the Sunday Mirror. This is one of many e-resources we currently have on trial. You can see the complete list and gain access via our trial e-resources page. Please remember to leave feedback – your opinions help shape our collections. See what other newspapers and news services are available via Durham University Library and Collections Full Article ical Sustainable synthesis of cobalt and cobalt oxide nanoparticles and their catalytic and biomedical applications By feeds.rsc.org Published On :: Green Chem., 2020, Advance ArticleDOI: 10.1039/D0GC00885K, Critical ReviewSiavash Iravani, Rajender S. VarmaRecent advances and essential challenges as well as catalytic and biomedical applications of cobalt oxide and cobalt nanoparticles are highlighted.To cite this article before page numbers are assigned, use the DOI form of citation above.The content of this RSS Feed (c) The Royal Society of Chemistry Full Article ical Insights into pressure tunable reaction rates for electrochemical reduction of CO2 in organic electrolytes By feeds.rsc.org Published On :: Green Chem., 2020, 22,2434-2442DOI: 10.1039/D0GC00013B, PaperCharles I. Shaughnessy, David J. Sconyers, Hyun-Jin Lee, Bala Subramaniam, James D. Blakemore, Kevin C. LeonardModeling and simulation reveal the mechanistic basis for the pressure-tunable rates of CO2 reduction at elevated pressures of CO2.The content of this RSS Feed (c) The Royal Society of Chemistry Full Article ical Efficient base-free oxidation of monosaccharide into sugar acid under mild conditions using hierarchical porous carbon supported gold catalysts By feeds.rsc.org Published On :: Green Chem., 2020, 22,2588-2597DOI: 10.1039/C9GC04333K, PaperXintong Meng, Zengyong Li, Di Li, Yiming Huang, Jiaojiao Ma, Chuanfu Liu, Xinwen PengThe highly selective synthesis of D-xylonic acid and D-gluconic acid from monosaccharide catalyzed by Au/NC-3 under base-free aerobic oxidation conditions.The content of this RSS Feed (c) The Royal Society of Chemistry Full Article ical Hierarchically porous covalent organic frameworks assembled in ionic liquids for highly effective catalysis of C–C coupling reactions By feeds.rsc.org Published On :: Green Chem., 2020, 22,2605-2612DOI: 10.1039/D0GC00223B, PaperJikuan Qiu, Huiyong Wang, Yuling Zhao, Pengxin Guan, Zhiyong Li, Hucheng Zhang, Hongshuai Gao, Suojiang Zhang, Jianji WangA simple and environmentally benign strategy was reported for the synthesis of hierarchically porous COFs in ionic liquids, and the obtained materials show highly effective catalytic performance for C–C bond formation reactions.The content of this RSS Feed (c) The Royal Society of Chemistry Full Article ical Reusable, homogeneous water soluble photoredox catalyzed oxidative dehydrogenation of N-heterocycles in a biphasic system: application to the synthesis of biologically active natural products By feeds.rsc.org Published On :: Green Chem., 2020, 22,2575-2587DOI: 10.1039/D0GC00569J, PaperS. Srinath, R. Abinaya, Arun Prasanth, M. Mariappan, R. Sridhar, B. BaskarHerein, a simple and efficient method for the oxidative dehydrogenation (ODH) of tetrahydro-β-carbolines, indolines and (iso)quinolines is described using a reusable, homogeneous cobalt-phthalocyanine photoredox catalyst in a biphasic medium.The content of this RSS Feed (c) The Royal Society of Chemistry Full Article ical Mechanochemical synthesis of mixed metal, mixed linker, glass-forming metal–organic frameworks By feeds.rsc.org Published On :: Green Chem., 2020, 22,2505-2512DOI: 10.1039/D0GC00546K, PaperMichael F. Thorne, María Laura Ríos Gómez, Alice M. Bumstead, Shichun Li, Thomas D. BennettMethods to produce glass forming metal–organic frameworks (MOFs) rely on solvothermal syntheses which have high energy requirements, low yields and large teratogenic solvent usage. We present mechanochemical methods to overcome these issues.The content of this RSS Feed (c) The Royal Society of Chemistry Full Article ical Visible-light-promoted oxidative desulphurisation: a strategy for the preparation of unsymmetrical ureas from isothiocyanates and amines using molecular oxygen By feeds.rsc.org Published On :: Green Chem., 2020, Advance ArticleDOI: 10.1039/D0GC00070A, PaperZiyu Gan, Guoqing Li, Qiuli Yan, Weiseng Deng, Yuan-Ye Jiang, Daoshan YangA green and efficient visible-light promoted oxidative desulphurisation protocol has been proposed for the construction of unsymmetrical ureas under mild conditions with broad substrate scope and good functional group tolerance.To cite this article before page numbers are assigned, use the DOI form of citation above.The content of this RSS Feed (c) The Royal Society of Chemistry Full Article ical Mechanochemical Cleavage of Lignin Models and lignin via Oxidation and Subsequent Base-Catalyzed Strategy By feeds.rsc.org Published On :: Green Chem., 2020, Accepted ManuscriptDOI: 10.1039/D0GC00372G, PaperWeike Su, Chen Sun, Lei Zheng, Wenhao Xu, Alexandr V. DushkinMechanochemical cleavage of lignin dimer model compounds to phenolic monomers has been developed via a two-step strategy under milling conditions. In the first step of this process, the secondary benzylic...The content of this RSS Feed (c) The Royal Society of Chemistry Full Article ical Chemistry of electrochemical oxidative reactions of sulfinate salts By feeds.rsc.org Published On :: Green Chem., 2020, Advance ArticleDOI: 10.1039/D0GC01025A, Tutorial ReviewHaibo Mei, Romana Pajkert, Li Wang, Ziyi Li, Gerd-Volker Röschenthaler, Jianlin HanRecent advances in the oxidative reactions of sulfinate salts under electrochemical conditions, and the reaction mechanism are discussed.To cite this article before page numbers are assigned, use the DOI form of citation above.The content of this RSS Feed (c) The Royal Society of Chemistry Full Article «1..2..35..68..101..134..167..200..233..266324 325 326329» Recent Trending The Finish Line: Adhesives vs. Mechanical Fasteners Portland’s Top Holiday Events: A Critical Review Basic Black: Historical Facts and Uncomfortable Truths Argonne Scientist Elected as Fellow of the American Physical Society Health Ministry to Continue Promoting Tertiary Hospitals to Focus on Critical Patients How can Scotland re-establish its building stone industry? - British Geological Survey Image modeling for biomedical organs Ross Vertical Blenders New Cylindrical Ribbon Blenders How to use statistical process controls Preliminary Best Track Points [kmz] - Tropical Depression Nineteen (AT4/AL192024) Preliminary Best Track [shp] - Tropical Depression Nineteen (AT4/AL192024) Advisory #003 Wind Field [shp] - Tropical Depression Nineteen (AT4/AL192024) Advisory #003A Watches/Warnings [kmz] - Tropical Depression Nineteen (AT4/AL192024) Advisory #003A Cone of Uncertainty [kmz] - Tropical Depression Nineteen (AT4/AL192024) Subscribe To Our Newsletter
ical Practical Guide to Estate Planning, 2014 Edition (with CD) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:26:57 GMT Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning - Form 1 LivingTrust - Form 2 Living Trust Amendment - Form 3 Irrevocable Life Insurance Trust - Form 4 Annual Exclusion Trust - Form 5 Additional Annual Exclusion Trust - Form 6 Will with Pour-Over Provision - Form 7 Will with Outright Dispositions - Form 8 Codicil - Form 9 Durable Power of Attorney - Form 10 Health Care Proxy - Form 11 Living Will - Form 12 Charitable Remainder Unitrust - Form 13 Qualified Personal Residence Trust (QPRT) - Form 14 Grantor Retained Annuity Trust (GRAT) Related Products Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Price on Contemporary Estate Planning (2014) (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ical Practical Guide to Cost Segregation, 4th Edition By www.cch.ca Published On :: Thu, 14 Jun 2012 16:11:29 GMT Practical Guide to Cost Segregation (Fourth Edition) not only explains how a cost segregation study is performed, but also outlines the steps needed to practice in this discipline and how to integrate and expand the broad practice of the firm taking it on. Comprehensive discussion is supported by practical illustrative examples. The book also explains how to sell and price cost segregation studies and analysis as a meaningful service to a firm's clients. Cost segregation involves much more than real estate. Land improvements and personal property components potentially eligible for separate depreciation over a reduced depreciation period include parking lots, sidewalks, curbs, roads, fences, storm sewers, landscaping, signage, lighting, security and fire protection systems, removable partitions, removable carpeting and wall tiling, furniture, and counters. Also potentially eligible are appliances and machinery unrelated to the operation and maintenance of the building and the portion of electrical wiring and plumbing properly allocable to machinery and equipment that is unrelated to the operation and maintenance of the building. Chapter 1 Introduction to Cost Segregation Chapter 2 Opportunities for Cost Segregation Studies Chapter 3 Working with the Client Chapter 4 The Law Chapter 5 MACRS Property Classes and Conventions Chapter 6 Prospective Projects Chapter 7 Beginning a Cost Segregation Study Chapter 8 Cost Segregation Methodology Chapter 9 Deliverable and Support Chapter 10 Change in Accounting Method Chapter 11 Personal Property Allocations – State Tax Considerations Chapter 12 Cost Segregation Studies and Code Sec. 1031 Exchanges Chapter 13 Cost Segregation Opportunities and Code Sec. 754 Elections Chapter 14 Capitalization of Tangible Assets Chapter 15 IRS Audits of Cost Segregation Studies Chapter 16 Cost Segregation Opportunities and Code Sec. 179D Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ical Practical Guide to Corporate Taxation (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:32:17 GMT Available: March 2012 (formerly Practical Guide to C Corporations) Offer practitioners current and practical explanation and analysis on corporations, giving them the guidance needed to manage the C Corporation election, compliance, tax planning, and life cycle needs. In addition to thorough coverage of how the tax laws impact C corporations, the Practical Guide details corporate formation, distributions, redemptions, liquidations, reorganizations and issues related to corporate tax practice and procedure. - Formation of a Corporation - Application of Federal Income Tax to Corporations - Nonliquidating Distributions - Redemptions - Liquidations and Partial Liquidations - Acquisitive Corporate Reorganizations - Procedural Aspects Related books: Corporate Controller's Handbook of Financial Management (2012-2013) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ical International Encyclopaedia of Laws: Medical Law By www.cch.ca Published On :: Tue, 19 May 2009 15:01:04 GMT Relating to the practice of medicine in the large sense, this subset of the International Encyclopaedia of Laws covers national and international medical law. Each national monograph contains a description of the law related to the medical profession, such as access to the medical profession, illegal practice of medicine and control over the practice of medicine. The physician-patient relationship and specific issues such as abortion and euthanasia are covered, as is the national law dealing with the physician in relation to his colleagues, to other health care providers and the health care system. An international monograph covers the World Health Organization in both its international and regional aspects and a Codex of International Medical Law and Ethics is also included. Forthcoming international monographs will cover international declarations on medical ethics such as the Declaration of Helsinki on Medical Experiments and the European Code of Medical Ethics. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ical International Arbitration and Mediation: A Practical Guide By www.cch.ca Published On :: Mon, 18 Nov 2013 15:34:50 GMT 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ical Consent to Treatment: A Practical Guide, Fourth Edition By www.cch.ca Published On :: Wed, 20 May 2009 09:53:52 GMT 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ical A Practical Guide to the GST/HST, 7th Edition By www.cch.ca Published On :: Thu, 03 Sep 2009 15:34:13 GMT A Practical Guide to the GST/HST is a hands-on reference with helpful tips, real-life examples, and expert guidance to solve common areas of difficulty.The 7th edition of A Practical Guide to the GST/HST has been updated to illustrate the current state of the GST/HST in Canada. New to this edition is an outline of the Quebec Sales Tax (“QST”) including its relationship with GST/HST and related concerns for taxpayers carrying on business from or within Quebec.Recognizing that the GST/HST regime now authorizes varying rates, exemptions and rebates on a province-specific basis, the book is structured to highlight these provincial differences to facilitate compliance across jurisdictions. Common issues that arise out of topics such as assessments and objections procedures, exempt vs zero-rated supplies and input tax credits are addressed with easy-to-follow explanations and practical examples. Designed for non-commodity tax specialists and corporate tax specialists, this reference guide is an invaluable tool for all who must comply with this increasingly complicated framework. Key topics include: Advantages, disadvantages and requirements of GST/HST registration The obligations of a GST/HST registrant, including documentary requirements for input tax credits Special GST/HST collection rules and alternate simplified tax remittance methods Administrative relief, including the cancellation or waiver of interest, and remission orders Objection and appeal procedures Imports and exports “Place of supply” rules (with accompanying reference charts) Zero-rated and exempt supplies Application of GST/HST to employee benefitsNew in this edition: Additional chapters addressing jurisdiction specific issues Updated ratios, prescribed rates, and prescribed factors to facilitate compliance with increasingly complex rules Revised material and references reflecting the most recent legislative updates and administrative materials provided by the Department of Finance, the Canada Revenue Agency, and provincial authorities More practical examples to ensure easy compliance in this complicated frameworkAbout the Authors: Jacques Roberge, B.A.A., has more than 30 years of experience in commodity tax. He initially worked for Revenue Canada, and was later employed by three of the Big Four accounting firms to develop commodity tax consulting services. During that time, as well as being an independent consultant, he also assisted hundreds of taxpayers in the resolution of FST, GST/HST, QST and provincial retaiIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ical A Practical Guide to Estates and Trusts, 3rd Edition By www.cch.ca Published On :: Tue, 01 May 2007 08:30:09 GMT A Practical Guide to Estates and Trusts provides pertinent estate and trust compliance information for professionals who complete tax returns for estates and trusts. Accountants and lawyers who provide advice on the administration of estates or trusts will find the tips and checklists provided by the author, helpful in the planning process.Since the last edition was published, there have been substantial changes that impact estate planning in the form of budgetary pronouncements, legislative changes, new case law, and CRA administrative positions.The new edition of A Practical Guide to Estates and Trusts has been updated to include: all legislative changes to October 2010 new CRA administrative filing requirements new CRA technical interpretations new court cases with respect to trust residency determination Other topics covered include: Estate Administration Calculating Income Taxes Payable Income and Capital Interest in Trusts Family Trusts Executor's Compensation Estate Accounting Capital Gains Deduction Allocations – Designations Anti-Avoidance Rules The 21-Year Deemed Disposition Rule The author provides guidance on completing appropriate Canada Revenue Agency forms. Selected Interpretation Bulletins and Information Circulars are reproduced to further assist in the completion of the relevant forms. Related ProductsImplementing Estate Freezes, 3rd EditionEstate Planning with Life Insurance, 5th EditionDeath of a Taxpayer, 10th EditionThe Estate Planner's Handbook, 4th Edition If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ical A Practical Guide to eDiscovery in Canada By www.cch.ca Published On :: Fri, 16 Oct 2009 13:54:44 GMT 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 OntariIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ical Ideological equals: women architects in socialist Europe 1945-1989 / edited by Mary Pepchinski and Mariann Simon By library.mit.edu Published On :: Sun, 13 Oct 2019 06:00:01 EDT Rotch Library - NA1997.I34 2017 Full Article
ical Handbook of fire and explosion protection engineering principles for oil, gas, chemical, and related facilities / Dennis P. Nolan By library.mit.edu Published On :: Sun, 27 Oct 2019 06:00:02 EDT Online Resource Full Article
ical The Aqaba Khans and the origin of khans in Jordan: an archaeological approach / Reem Samed Al Shqour By library.mit.edu Published On :: Sun, 3 Nov 2019 06:00:02 EST Rotch Library - NA7850.J6 A47 2019 Full Article
ical The Routledge companion to critical approaches to contemporary architecture / edited by Swati Chattopadhyay and Jeremy White By library.mit.edu Published On :: Sun, 26 Jan 2020 06:00:01 EST Rotch Library - NA2543.S6 R685 2019 Full Article
ical Methods in chemical process safety. edited by Paul R. Amyotte, Faisal Khan By library.mit.edu Published On :: Sun, 2 Feb 2020 06:00:01 EST Online Resource Full Article
ical Comprehensive tectonics: technical building assemblies from the ground to the sky / edited by Alexis Gregory By library.mit.edu Published On :: Sun, 2 Feb 2020 06:00:01 EST Rotch Library - NA2840.C595 2019 Full Article
ical Mediated messages: periodicals, exhibitions and the shaping of postmodern architecture / edited by Véronique Patteeuw and Léa-Catherine Szacka By library.mit.edu Published On :: Sun, 23 Feb 2020 06:00:02 EST Rotch Library - NA682.P67 M43 2018 Full Article
ical Hagia Sophia in context: an archaeological re-examination of the Cathedral of Byzantine Constantinople / Ken Dark and Jan Kostenec By library.mit.edu Published On :: Sun, 23 Feb 2020 06:00:02 EST Rotch Library - NA5870.A9 D37 2019 Full Article
ical Metaphor: an exploration of the metaphorical dimensions and potential of architecture / [Simon Unwin] By library.mit.edu Published On :: Sun, 23 Feb 2020 06:00:02 EST Rotch Library - NA2500.U59 2019 Full Article
ical Spon's mechanical and electrical services price book 2004 / edited by Mott Green & Wall By library.mit.edu Published On :: Sun, 8 Mar 2020 06:00:02 EDT Online Resource Full Article
ical Spon's mechanical and electrical services price book 2012 / edited by Davis Langdon By library.mit.edu Published On :: Sun, 8 Mar 2020 06:00:02 EDT Online Resource Full Article
ical Spon's mechanical and electrical services price book 2019 / edited by AECOM By library.mit.edu Published On :: Sun, 8 Mar 2020 06:00:02 EDT Online Resource Full Article
ical Spon's mechanical and electrical services price book 2006 / edited by Davis Langdon Mott Green Wall By library.mit.edu Published On :: Sun, 8 Mar 2020 06:00:02 EDT Online Resource Full Article
ical Where today meets tomorrow: Eero Saarinen and the General Motors Technical Center / Susan Skarsgard By library.mit.edu Published On :: Sun, 22 Mar 2020 06:00:01 EDT Rotch Library - NA6233.W37 G467 2019 Full Article
ical Seismic Evaluation and Design of Petrochemical and Other Industrial Facilities. By library.mit.edu Published On :: Sun, 5 Apr 2020 06:00:02 EDT Online Resource Full Article
ical Jewish religious architecture: from biblical Israel to modern Judaism / edited by Steven Fine By library.mit.edu Published On :: Sun, 26 Apr 2020 06:00:01 EDT Rotch Library - NA4690.J49 2020 Full Article
ical [ASAP] Carboxylation of the Ni–Me Bond in an Electron-Rich Unsymmetrical PCN Pincer Nickel Complex By feedproxy.google.com Published On :: Mon, 13 Apr 2020 04:00:00 GMT OrganometallicsDOI: 10.1021/acs.organomet.9b00817 Full Article
ical [ASAP] Electrochemical CO<sub>2</sub> Reduction — The Effect of Chalcogenide Exchange in Ni-Isocyclam Complexes By feedproxy.google.com Published On :: Wed, 15 Apr 2020 04:00:00 GMT OrganometallicsDOI: 10.1021/acs.organomet.0c00129 Full Article
ical [ASAP] Potentiostatically Controlled Olefin Metathesis By feedproxy.google.com Published On :: Wed, 22 Apr 2020 04:00:00 GMT OrganometallicsDOI: 10.1021/acs.organomet.0c00052 Full Article
ical [ASAP] S<sub>N</sub>2 and E2 Branching of Main-Group-Metal Alkyl Intermediates in Alkane CH Oxidation: Mechanistic Investigation Using Isotopically Labeled Main-Group-Metal Alkyls By feedproxy.google.com Published On :: Fri, 24 Apr 2020 04:00:00 GMT OrganometallicsDOI: 10.1021/acs.organomet.0c00120 Full Article
ical [ASAP] Electrosynthetic Route to Cyclopentadienyl Rhenium Hydride Complexes Enabled by Electrochemical Investigations of their Redox-Induced Formation By feedproxy.google.com Published On :: Wed, 29 Apr 2020 04:00:00 GMT OrganometallicsDOI: 10.1021/acs.organomet.0c00049 Full Article
ical [ASAP] Radical Capture at Nickel(II) Complexes: C–C, C–N, and C–O Bond Formation By feedproxy.google.com Published On :: Thu, 30 Apr 2020 04:00:00 GMT OrganometallicsDOI: 10.1021/acs.organomet.0c00021 Full Article
ical 'Pvt hosp staff at par with govt medical staff' By timesofindia.indiatimes.com Published On :: Fri, 08 May 2020 19:55:52 IST Full Article
ical Covid-19 medical staff to get addl compensation By timesofindia.indiatimes.com Published On :: Fri, 08 May 2020 17:44:55 IST The Amdavad Municipal Corporation (AMC) has decided to give additional financial compensation to health and paramedical staff of AMC and private designated Covid-19 hospitals who contact coronavirus infection on duty. Full Article
ical Resource Showcase: Daily Mirror Historical Archive By www.dur.ac.uk Published On :: Thu, 07 May 2020 09:57:36 +0100 The archive features more than 800,000 pages of brand-new, full text searchable, scans of the complete run of the Mirror from 1903-2000, including the Sunday Mirror. This is one of many e-resources we currently have on trial. You can see the complete list and gain access via our trial e-resources page. Please remember to leave feedback – your opinions help shape our collections. See what other newspapers and news services are available via Durham University Library and Collections Full Article
ical Sustainable synthesis of cobalt and cobalt oxide nanoparticles and their catalytic and biomedical applications By feeds.rsc.org Published On :: Green Chem., 2020, Advance ArticleDOI: 10.1039/D0GC00885K, Critical ReviewSiavash Iravani, Rajender S. VarmaRecent advances and essential challenges as well as catalytic and biomedical applications of cobalt oxide and cobalt nanoparticles are highlighted.To cite this article before page numbers are assigned, use the DOI form of citation above.The content of this RSS Feed (c) The Royal Society of Chemistry Full Article
ical Insights into pressure tunable reaction rates for electrochemical reduction of CO2 in organic electrolytes By feeds.rsc.org Published On :: Green Chem., 2020, 22,2434-2442DOI: 10.1039/D0GC00013B, PaperCharles I. Shaughnessy, David J. Sconyers, Hyun-Jin Lee, Bala Subramaniam, James D. Blakemore, Kevin C. LeonardModeling and simulation reveal the mechanistic basis for the pressure-tunable rates of CO2 reduction at elevated pressures of CO2.The content of this RSS Feed (c) The Royal Society of Chemistry Full Article
ical Efficient base-free oxidation of monosaccharide into sugar acid under mild conditions using hierarchical porous carbon supported gold catalysts By feeds.rsc.org Published On :: Green Chem., 2020, 22,2588-2597DOI: 10.1039/C9GC04333K, PaperXintong Meng, Zengyong Li, Di Li, Yiming Huang, Jiaojiao Ma, Chuanfu Liu, Xinwen PengThe highly selective synthesis of D-xylonic acid and D-gluconic acid from monosaccharide catalyzed by Au/NC-3 under base-free aerobic oxidation conditions.The content of this RSS Feed (c) The Royal Society of Chemistry Full Article
ical Hierarchically porous covalent organic frameworks assembled in ionic liquids for highly effective catalysis of C–C coupling reactions By feeds.rsc.org Published On :: Green Chem., 2020, 22,2605-2612DOI: 10.1039/D0GC00223B, PaperJikuan Qiu, Huiyong Wang, Yuling Zhao, Pengxin Guan, Zhiyong Li, Hucheng Zhang, Hongshuai Gao, Suojiang Zhang, Jianji WangA simple and environmentally benign strategy was reported for the synthesis of hierarchically porous COFs in ionic liquids, and the obtained materials show highly effective catalytic performance for C–C bond formation reactions.The content of this RSS Feed (c) The Royal Society of Chemistry Full Article
ical Reusable, homogeneous water soluble photoredox catalyzed oxidative dehydrogenation of N-heterocycles in a biphasic system: application to the synthesis of biologically active natural products By feeds.rsc.org Published On :: Green Chem., 2020, 22,2575-2587DOI: 10.1039/D0GC00569J, PaperS. Srinath, R. Abinaya, Arun Prasanth, M. Mariappan, R. Sridhar, B. BaskarHerein, a simple and efficient method for the oxidative dehydrogenation (ODH) of tetrahydro-β-carbolines, indolines and (iso)quinolines is described using a reusable, homogeneous cobalt-phthalocyanine photoredox catalyst in a biphasic medium.The content of this RSS Feed (c) The Royal Society of Chemistry Full Article
ical Mechanochemical synthesis of mixed metal, mixed linker, glass-forming metal–organic frameworks By feeds.rsc.org Published On :: Green Chem., 2020, 22,2505-2512DOI: 10.1039/D0GC00546K, PaperMichael F. Thorne, María Laura Ríos Gómez, Alice M. Bumstead, Shichun Li, Thomas D. BennettMethods to produce glass forming metal–organic frameworks (MOFs) rely on solvothermal syntheses which have high energy requirements, low yields and large teratogenic solvent usage. We present mechanochemical methods to overcome these issues.The content of this RSS Feed (c) The Royal Society of Chemistry Full Article
ical Visible-light-promoted oxidative desulphurisation: a strategy for the preparation of unsymmetrical ureas from isothiocyanates and amines using molecular oxygen By feeds.rsc.org Published On :: Green Chem., 2020, Advance ArticleDOI: 10.1039/D0GC00070A, PaperZiyu Gan, Guoqing Li, Qiuli Yan, Weiseng Deng, Yuan-Ye Jiang, Daoshan YangA green and efficient visible-light promoted oxidative desulphurisation protocol has been proposed for the construction of unsymmetrical ureas under mild conditions with broad substrate scope and good functional group tolerance.To cite this article before page numbers are assigned, use the DOI form of citation above.The content of this RSS Feed (c) The Royal Society of Chemistry Full Article
ical Mechanochemical Cleavage of Lignin Models and lignin via Oxidation and Subsequent Base-Catalyzed Strategy By feeds.rsc.org Published On :: Green Chem., 2020, Accepted ManuscriptDOI: 10.1039/D0GC00372G, PaperWeike Su, Chen Sun, Lei Zheng, Wenhao Xu, Alexandr V. DushkinMechanochemical cleavage of lignin dimer model compounds to phenolic monomers has been developed via a two-step strategy under milling conditions. In the first step of this process, the secondary benzylic...The content of this RSS Feed (c) The Royal Society of Chemistry Full Article
ical Chemistry of electrochemical oxidative reactions of sulfinate salts By feeds.rsc.org Published On :: Green Chem., 2020, Advance ArticleDOI: 10.1039/D0GC01025A, Tutorial ReviewHaibo Mei, Romana Pajkert, Li Wang, Ziyi Li, Gerd-Volker Röschenthaler, Jianlin HanRecent advances in the oxidative reactions of sulfinate salts under electrochemical conditions, and the reaction mechanism are discussed.To cite this article before page numbers are assigned, use the DOI form of citation above.The content of this RSS Feed (c) The Royal Society of Chemistry Full Article
