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CCH/Advocis FPSC-approved Capstone Course, 3rd Edition

(Advocis 239)
CCH/Advocis FPSC-approved Capstone Course – 3rd Edition

The new CCH/Advocis FPSC-approved Capstone Course takes students through a concise summary of the core curriculum requirements, introduces them to new material required for the Financial Planning Examination 2 (FPE2), and then develops and tests their ability to integrate the core material.

  • Concise, easy-to-follow textbook helps students review and integrate the core competencies required by a financial planner
  • Students prepare with integrative case studies and practice in applying core concepts, plus exam writing techniques and practice questions
  • Course materials include the same CCH financial planning software professionals use, allowing students to create complete financial plans – oneSource: The CCH Canadian Financial Planning Library and FP Solutions™

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CCH/Advocis Education Program Course 2: Contemporary Practices in Financial Planning, 10th Edition

COURSE 2 (Advocis 232)
CONTEMPORARY PRACTICES IN FINANCIAL PLANNING: 10th Edition

Students are introduced to basic income tax laws and then move into a more advanced understanding, as it relates to areas of financial planning. A review of the professional and ethical responsibilities associated with the role of a financial planner and an understanding of the structures and services within the financial industry are covered in the course. Different forms of business structures are explored in depth, along with an understanding of trusts.

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CCH Accounting for Income Taxes, 2015 Edition (U.S.)

Richard Petersen

Provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the author's interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners.

Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification.

Appendix II, "Index of Accounting Literature Cited," includes crossreferences to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, the author believes such information may be useful to readers of this publication.

Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740.

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GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2014-2015 (U.S.)
GAAP Handbook of Policies and Procedures (w/CD-ROM) (2015) (U.S.)
GAAS Guide, 2015 (with CD-ROM) (U.S.)
Governmental GAAP Guide, 2015 (U.S.)
SEC Disclosures Checklists, (2014 Edition) W/ CD-ROM
Financial

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CCH Accounting for Income Taxes, 2014 Edition (U.S.)

Provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the author's interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners.

Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification.  The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, we believe such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740.

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CCH Accounting for Income Taxes, 2013 Edition (U.S.)

Available: June 2012

Provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the authors’ interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners.

Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification.

Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, we believe such information may be useful to readers of this publication.

Appendix III
contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740.

Related books:



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Canadian Income Tax Act with Regulations, Annotated - Academic 98th Edition

When it comes to staying on top of the latest tax laws, Canadian Income Tax Act with Regulations, Annotated is the defi nitive guide on the Income Tax Act in Canada. Containing the full text of the Act, with comprehensive notes, annotations, references and commentary, it’s the resource of choice for more than 10,000 tax professionals across the country. No other single reference offers the same degree of authoritative analysis and editorial excellence on the Income Tax Act.

Provide your students with valuable insight and analysis from our 23-member editorial board, which includes some of the most distinguished tax experts in Canada.

This guide is also available in eBook format featuring the same familiar look and feel of the print edition, with robust search functionality and the convenience and portability of the iPad.

Also, available as a special bundle with

Introduction to Federal Income Taxation in Canada, 35th Edition, 2014-2015


Federal Income Taxation: Fundamentals, 7th Edition, 2014-2015

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Canada Corporations Law Reporter

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

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

Key topics include:

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

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

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

 

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California Income Tax Laws and Regulations Annotated (2013)

This comprehensive volume provides full text of the California personal and corporate income (franchise) tax law and Franchise Tax Board regulations as amended through January 1, 2013.

California Income Tax Laws and Regulations Annotated presents the following divisions of the Revenue and Taxation Code in the order in which they appear in the California Code:


-    Personal Income Tax

-    Administration of Franchise and Income Tax

-    Senior Citizens Property Tax Assistance and Postponement Law

-    Taxpayers' Bill of Rights

-    Corporation Tax

-    Multistate Tax Compact



Each Code section is annotated with significant rulings, court decisions, and decisions of the State Board of Equalization, organized according to pertinent sections of the law.  Detailed indexes precede the Personal Income Tax, Administration of Franchise and Income Tax Laws, and the Corporation Tax provisions.  In addition, Federal-California and California-Federal cross reference tables make research thorough and easy.



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Business Succession Planning Answer Book – 2015 (U.S.)

Author: Ann Burns

Explores the issues that arise when the current owners of a family business wish to retire or otherwise transfer ownership of the business. These issues include ensuring that the owners have enough money to retire on, providing for what will happen to the business – whether there will there be a transfer of ownership or whether the business will dissolve, providing for who will take over the management of the business and how ownership will be transferred. Discussing and resolving these issues within the family can also be complicated and contentious, depending on the family dynamics. Essentially, business succession can be broken down into three main categories:  management, ownership and taxes. This publication discusses the distinction between management and ownership, exploring the possibility of transferring the responsibility for managing the business to one child while transferring equal shares of business ownership to all children. Business succession planning also looks at the minimization of taxes upon death. This may involve asset transfer tax strategies, for example freezing the value of the business while transferring the ownership. This publication explains how to accomplish these goals.

Chapter 1         Introduction to Business Succession Planning
Chapter 2         The Advisor's Role in Business Succession Planning
Chapter 3         Non-Tax Aspects of Family Business Succession
Chapter 4         Common Goals of Business Owners
Chapter 5         Key Features of Buy-Sell Agreements for the Business Owner
Chapter 6         Key Features of an Estate Plan for the Business Owner
Chapter 7         Redemptions, Recapitalizations, and Restructuring
Chapter 8         Transfers to Outsiders: Selling the Business
Chapter 9         Transfers to Insiders: Employees, Management, Other Shareholders
Chapter 10       Transfers to Family
Chapter 11       Charitable Strategies and Business Succession Planning
Chapter 12       Valuation in Business Succession Planning

9780808039129   7" x 10"      300 pages


Related Products


Estate & Gift Tax Handbook (2014) (U.S.)

Estate & Retirement Planning Answer Book, 2015 Edition (U.S.)
Family Foundation Handbook (2014) (US)
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Business Succession Planning Answer Book – 2014 (US)

Explores the issues that arise when the current owners of a family business wish to retire or otherwise transfer ownership of the business. These issues include ensuring that the owners have enough money to retire on, providing for what will happen to the business – whether there will there be a transfer of ownership or whether the business will dissolve, providing for who will take over the management of the business and how ownership will be transferred. Discussing and resolving these issues within the family can also be complicated and contentious, depending on the family dynamics. Essentially, business succession can be broken down into three main categories:  management, ownership and taxes. This publication discusses the distinction between management and ownership, exploring the possibility of transferring the responsibility for managing the business to one child while transferring equal shares of business ownership to all children. Business succession planning also looks at the minimization of taxes upon death. This may involve asset transfer tax strategies, for example freezing the value of the business while transferring the ownership.

Chapter 1     Introduction to Business Succession Planning
Chapter 2     The Advisor's Role in Business Succession Planning
Chapter 3     Non-Tax Aspects of Family Business Succession
Chapter 4     Common Goals of Business Owners
Chapter 5     Key Features of Buy-Sell Agreements for the Business     Owner
Chapter 6     Key Features of an Estate Plan for the Business Owner
Chapter 7     Redemptions, Recapitalizations, and Restructuring
Chapter 8     Transfers to Outsiders: Selling the Business
Chapter 9     Transfers to Insiders: Employees, Management, Other     Shareholders
Chapter 10     Transfers to Family
Chapter 11     Charitable Strategies and Business Succession Planning
Chapter 12     Valuation in Business Succession Planning

300 pages

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Estate & Gift Tax Handbook (2013)

Full Article


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Business Method Patents, Second Edition

In a landmark decision, the Federal Circuit Court of Appeals in Signature Financial v. State Street Bank held that business methods may be patented. Recently, the US Supreme Court in Bilski v. Kappos left the door open for the availability of patents for business methods. These holdings, together with the explosive growth of electronic commerce and technology, make the business method patent an important growth area of intellectual property.

Now in a revised Looseleaf format, this completely updated second edition is your guide to the unique opportunities and risks in this emerging area of intellectual property law.

Business Method Patents, Second Edition is your authoritative source for expert guidance on:

  • The landmark Supreme Court decision in Bilski v. Kappos
  • USPTO view on business method patents, including an overview of BPAI rulings
  • Mechanics of the patent application
  • Prior art searches
  • Drafting claims for business method or model and e-commerce inventions
  • Drafting the complete specification
  • Drawings required for business method patents
  • Building a strategic patent portfolio
  • Litigating business method patents
  • International protection for business methods

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




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Business Express Answers (2014 Edition) (US)

Formerly Business Quick Answers

Your business income tax "how to" reference. Thoughtfully and logically organized, this book covers C corporations, S corporations, partnerships, LLCs and tax-exempt organizations. It will be the first resource you reach for when you need quick answers to your compliance questions.

  • Detailed information on how to report income, deductions and other tax items
  • Coverage of the basic requirements for payroll tax compliance - filing requirements, forms to use, deposit requirements and more
  • Concise and accurate explanations of key business tax law points, with special chapters on:
  • Depreciation and amortization
  • Employee benefit plans
  • Tax credits and business deductions
  • Tax accounting
  • Partnerships and corporate acquisitions, dispositions and liquidations
Charts and tables of tax information, including:
  • IRS corporate tax rate schedules
  • Entity filing information
  • Principal activity codes
  • Depreciation tables
  • Lease inclusion tables
  • Asset class lives
  • Special coverage of tax law changes that occurred in the past year
  • Worksheets designed to help you calculate specific tax items and then organize the information for input on a return

410 pages

Related Products

1040 Express Answers (2014)
Business Tax Answer Book (2015) (U.S.)
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Business Basics for Law Students: Essential Concepts and Applications, Fourth Edition

Published: April 2006


To supply the background law students need to succeed in business-related courses - such as accounting, economics, real estate, tax, business organizations, and finance - try the text known for its effectiveness, edition after edition. Business Basics for Law Students, Fourth Edition explains the mechanics, concepts, and legal context of business topics in exceptionally clear and accessible language.

The book demystifies business principles through:

  • The combined skills of distinguished authors who draw on their teaching and writing experience to build student confidence
  • Straightforward explanations of daunting topics (accounting, financial statements, taxes, mortgages, etc.) tailored to students without a business background
  • Generous use of examples to convey ideas and applications
  • A helpful list of new terms in the appendix, conveniently keyed to the pages where they are used and explained
  • Frequent use of visual aids, such as tax forms, financial quotes as they appear in the newspaper, tables, and graphs
  • An accessible design featuring lists of topics keyed to headings at the beginning of each chapter, key terms and concepts bolded for easy identification, and frequent use of lists to clearly enumerate points and examples

Thoroughly updated to respond to recent developments, the fourth edition features:

  • New material on recent scandals and reforms in the chapters on accounting, forms of organization, trading, and mutual funds
  • The latest information on executive compensation
  • Extensive revisions to the chapters on tax and retirement planning, in light of recent and proposed reforms, especially in connection with Social Security
  • An expanded chapter on insurance that now includes health insurance, auto insurance, and more
  • New material on spinoffs and other divisive reorganization in the chapter on mergers, as well as discussion of taxable and tax-free transactions
  • New coverage of securities regulation, antitrust, intellectual property law, and international business transactions integrated throughout the text

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Broker-Dealer Law and Regulation, Fourth Edition

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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British Columbia Corporations Law Guide

The British Columbia Corporations Law Guide provides you and your firm with comprehensive and up-to-date coverage of British Columbia company law and includes all relevant Acts and Regulations, decisions, rulings, and releases affecting the formation of companies and societies and their legal operation under British Columbia law.

To further assist you in maintaining compliance, the Guide includes relevant commentary, a Table of Concordance and numerous precedents pertaining to each topical area within the Guide, all of which have been updated to incorporate recent legislative changes. The Guide also includes the full text of recent court decisions.

Topics covered include:

  • Incorporation and Organization
  • Company Alterations
  • Directors and Officers
  • Corporate Finance
  • Shareholders' Meetings and Agreements
  • Records and Returns
  • Audits and Financial Statements
  • Liquidation, Dissolution and Restoration
  • Shareholders' Remedies
  • Extra-Provincial Corporations
  • Societies

Included with your subscription is Corporate Brief, a monthly newsletter containing feature articles, digests of recent cases, and updates to legislation.

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

 

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Blumberg on Corporate Groups, Second Edition

The new five volume Blumberg on Corporate Groups, 2nd Edition provides a complete treatment of corporate groups and the legal interrelationships of their component parent, subsidiary and affiliated companies. It offers in-depth coverage of statutory and judicial law, federal and state, that affects parent and subsidiaries, franchisors and franchisees, licensors and licensees, health care institutions and medical staff as well as other corporate groups.

Traditional corporation law and "piercing the veil" no longer provide adequate guides to the law of parent and subsidiary corporations. In numerous areas, courts and legislatures are today allocating legal rights and liabilities according to modern enterprise principles. Blumberg's ground-breaking analysis of the law of corporate groups, with thousands of cases and detailed review of major regulatory areas provides the bench, the bar and the academy with a comprehensive review of the new legal principles at work.

Table of Contents:

  • Volume 1: Introduction to Corporate Groups
    • Part II: Common Law Veil Piercing Theory
    • Part III: Jurisdiction, Practice & Procedure
  • Volume 2
    • Part IV: Substantive Common Law (Contracts, Torts, Property, Conflicts of Law)
    • Part V: Bankcruptcy
  • Volume 3
    • Part VI: General Statutory Law
    • Part VII: Enterprise Statutes
  • Volume 4
    • Part VIII: World Trade and Enterprise Regulation
  • Volume 5
    • Part IX: Franchising and Other Relational Law (Successors, Licensors, Subcontractors)
  • Table of Cases
  • Table of Statutes
  • Index

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BLUE BOOK 2013: Joint Committee on Taxation's General Explanation of Tax Legislation Enacted in the 112th Congress

 Authors: Lois Ruffner Plank, Donald Morris, Bryan R. Plank and Christie Plank Ciraulo

Provides a detailed explanation of the tax-related provisions contained in over 40 pieces of legislation enacted in the 112th Congress during 2011 and 2012.

The Blue Book provides the legislative history for each Act, a provision-by-provision description of the prior law and new law, the reasons for the law change if the provision was reported out of committee before enactment, and the effective date of each law change. Descriptions prepared by the Joint Committee on Taxation were included in the absence of other committee reports or when the Joint Committee issued a contemporaneous technical explanation of the bill. An Appendix shows the estimated budget effects of the tax legislation enacted in the 112th Congress for fiscal years 2010 – 2012.

The Blue Book's explanations serve as a useful guide in understanding the intent and meaning of the new tax laws and, along with committee and conference reports, is considered substantial authority for the tax treatment of an item for purposes of avoiding the Code Sec. 6662 accuracy-related penalty on substantial understatements of income tax (Reg. §1.6662-4(d)(3)(iii)).

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Bennett on Bankruptcy, 17th Edition

Published: December 2014


Gain critical insights on the current status of the Canadian Bankruptcy and Insolvency Act in a book from legal expert, Frank Bennett.

Perfect for Corporate and Commercial Lawyers, Trustees, Accountants, Debtors, Lenders, Directors, Corporate Secretaries, or In-House Corporate Counsel, Bennett on Bankruptcy, 17th Edition explains leading cases from a practitioner’s point of view.

What's new:

  • Over 100 new cases
  • Commentary continues to be revised and expanded
  • Two new Ontario Template Receivership Orders as well as new practice directions
  • A new Ontario Template CCAA Order
  • Four new or revised Directives, including the Procedure Governing Trustee Professional Conduct Proceedings and the updated Surplus Income requirements
  • Seventeen new Notices
  • One Bankruptcy and Insolvency Act form has been revised
  • Reference to the Discussion Paper on the 2014 Statutory Review of the Bankruptcy and Insolvency Act and the Companies' Creditors Arrangement Act

About the Author
Frank Bennett, L.S.M., LL.M., is the past Chair of both the provincial and national Bankruptcy and Insolvency sections of the CBA, a council member and currently chair of the Foreign Conference Committee of the Ontario Bar Association, a former member of the Bankruptcy and Insolvency Advisory Committee to Industry Canada, a frequent lecturer, and author of several books and articles.


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Bennett on Bankruptcy Precedents, 2nd Edition

Published: December 2008


Bennett on Bankruptcy Precedents, 2nd Edition is a collection of forms and precedents adapted from the prescribed forms under the Bankruptcy and Insolvency Act. These are designed to guide the bankruptcy practitioner through the complete bankruptcy process, from the initial retainer and court filings through to discharge and appeals.

What's included:

  • Precedents
  • Companies' Creditors Arrangements Act
  • Commentary
  • A DVD containing the forms and precedents in electronic format

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Archived Webinar: Conflicts of Interest: Professional Duties and Best Practices for In-House Counsel

A lawyer’s duty to avoid conflicts of interest is an important aspect of the duty of loyalty that lawyers owe to their clients. For Canadian in-house counsel, the duty to avoid conflicts of interest presents special challenges due to the nature of the relationship of in-house counsel to their employer. This webinar will enable in-house counsel to effectively navigate the conflict rules in the Canadian legal system, and provide participants with the knowledge to successfully implement best practices to avoid conflicts of interest.

This webinar will provide participants with an introduction to key cases including the recent Supreme Court of Canada case of Canadian Railway Co. v McKercher LLP, 2013 SCC 39, and provincial law society rules on conflicts of interest. It will also address when representation might attract a bright line rule, and when a contextual test will be applied; the circumstances in which a lawyer might be disqualified from representation of a client; and why a waiver might be insufficient. It will provide an opportunity to learn about the unique duties of in-house counsel in relation to conflicts of interest. Finally, it will provide discussion on some best practices for creating effective policies and procedures to avoid the creation of circumstances in which a conflict of interest would arise.

Key Learning Objectives:

  • Learn about the provincial Law Society rules on conflicts of interest in Canada;
  • Learn the key Canadian cases on conflict of interests, the rules that have emerged from the jurisprudence, and the policy concerns of the Canadian courts in relation to a lawyer’s duty to avoid conflicts;
  • Understand and reflect on your professional duties to your employer, and to your professional regulator, in circumstances in which a conflict of interest may arise; and
  • Learn about best practices and policies to avoid conflicts of interest.

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Archived Webinar - Preparing & Conducting a Consultation with CCH Profit Driver

This 3-hour recorded Webinar is entitled "Preparing and Conducting a Consultation with CCH Profit Driver." It is a high energy, informative session led by Mark Holton: an internationally renowned taxation and business management consultant and an expert in CCH Profit Driver implementation. Step by step you will learn how to become a trusted advisor to your clients, earning additional revenue by providing them with the consultation services they not only want, but need in today's economy.

Here are just some of the topics that will be covered at this important event:

  • How to determine which clients are potential prospects for your consultation service
  • How to efficiently prepare a consultation using CCH Profit Driver
  • How to explain financial formulas using terms that are easy to understand
  • How to conduct the ideal consultation
  • What your next steps should be after the consultation has been completed
  • What your pricing strategy should be for these value-added services
  • And more!

    Here’s what people have to say about Mark Holton’s sessions:

    "Great presentation and good ideas to get going on client meetings."
    S. Payment

    "Great speaker. Informative and entertaining."
    I. Cannon

    "Excellent presentation. This will really help me get started with CCH Profit Driver."
    G. Andrews

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




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    Archived Webinar - GST/HST and Real Property Transactions

    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.

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    Arbitration International

    Launched in 1985, Arbitration International provides quarterly coverage for national and international developments in the world of arbitration. It aims to maintain balance between academic debate and practical contributions to the field, providing both topical material on current developments and analytic scholarship of permanent interest. Arbitrators, counsel, judges, scholars and government officials will find the journal enhances their understanding of a broad range of topics in private dispute resolution.

    Features include:

    • Articles covering all major arbitration rules and national jurisdictions written by respected international practitioners and scholars
    • Cutting edge notes covering recent developments and ongoing debates in the field
    • Book reviews of the latest publications in the world of arbitration
    • Over 100 pages of authoritative information per issue, maintaining an appropriate balance between controversial subjects for debate and topics geared toward practical use

    The journal meets the needs of lawyers and others engaged in the development and application of international arbitration as a means of international commercial dispute resolution.


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




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    Arbitration Advocacy in Changing Times

    Published: October 2011


    Advocacy in international arbitration is the focus of this collection of articles emanating from the twentieth Congress of the International Council for Commercial Arbitration (ICCA) held in Rio de Janeiro in 2010.

    The topics addressed by renowned arbitration practitioners and scholars in Arbitration Advocacy in Changing Times include:

    • Effective advocacy in arbitration
    • The advocate's role at different stages of arbitration proceedings
    • The role of experts
    • Arbitration advocacy and Constitutional law
    • Advocacy and ethics in international arbitration

    The volume also contains a new approach to expert evidence – the Protocol on Expert Teaming – and closes with a proposal for an International Code of Ethics for Lawyers Practicing Before International Arbitral Tribunals.


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




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    Arbitrability: International and Comparative Perspectives

    Published: March 2009


    It often seems today that no dispute is barred from resolution by arbitration. Even the fundamental question of whether a dispute falls under the exclusive jurisdiction of a judicial body may itself be arbitrable. Arbitrability is thus an elusive concept; yet a systematic study of it, as this book shows, yields innumerable guidelines and insights that are of substantial value to arbitral practice.

    Although Arbitrability: International and Comparative Perspectives takes the form of a collection of essays, it is designed as a comprehensive commentary on practical issues that emerge from the idea of arbitrability. Fifteen leading academics and practitioners from Europe and the United States each explore different facets of arbitrability always with a perspective open to international developments and comparative evaluation of standards.

    The presentation falls into two parts: in the first the focus is on the general features of arbitrability, its rationale and the laws applicable to it. In the second, arbitrability is specifically examined in the context of administrative, criminal, corporate, IP, financial, commercial, and criminal law.

    This book has its origins in an International Conference on Arbitrability held at Athens in September 2005. Seven papers presented there are here reviewed and updated, and nine others are added.

    The subject of the book – arbitrability – is one that is much talked about, but seldom if ever given the in-depth treatment presented here. Arbitrators and other practitioners in the field will welcome the way the analysis moves logically from theory to practice regarding every issue, and academics will recognize a definitive treatment of arbitrability as understood and applied in the settlement of disputes today.


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




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    Antitrust Law: An Analysis of Antitrust Principles and Their Application

    The authority of Antitrust Law is second to none. It has been cited more than 50 times by both the Supreme Court and FTC and more than 1,000 times by the federal courts. Most recently it was cited by the Supreme Court in Pacific Bell v LinkLine Communications.

    No other source gives you all the law to avoid antitrust liability as you plan marketing strategies, develop pricing policies, structure mergers and prove - or defend against - antitrust injury, monopolization, conspiracy and other allegations. It includes real-world examples and in-depth examination of thousands of cases.

    In 2008, the USDOJ Antitrust Division presented Hovenkamp with the prestigious John Sherman Award. This annual award is given for outstanding contributions to the field of antitrust law, the protection of American consumers and the preservation of economic liberty.

    The latest release includes Volumes 3, 3A and 3B of the Third Edition, which have been revised and greatly expanded.

    Table of Contents:

    • Chapter 1: Objectives of the Antitrust Laws
    • Chapter 2: Domain of the Antitrust Laws: Jurisdiction, Immunities, and Exclusion from Coverage
    • Chapter 3: The System of Remedies: Basic Issues
    • Chapter 4: The Economic Basis for Antitrust Policy
    • Chapter 5: Market Power and Market Definition
    • Chapter 6: Monopolization
    • Chapter 7: Monopolization: Particular Exclusionary Practices
    • Chapter 8: Power and the Power-Conduct Relationship in Monopolization and Attempt
    • Chapter 9: Mergers: Generally and Horizontal
    • Chapter 10: Vertical Mergers
    • Chapter 11: Conglomerate Mergers
    • Chapter 12: Partial Acquisitions and Post-Acquisition Evidence
    • Chapter 13: Interlocking Directors
    • Chapter 14: Conspiracy, Horizontal and Vertical
    • Chapter 15: "Rule of Reason" and "Per Se Rule" - General Issues
    • Chapter 16: Vertical Distribution Restraints Limiting Intrabrand Competition
    • Chapter 17: Tying Arrangements
    • Chapter 18: Exclusive Dealing and Related Practices
    • Chapter 19: Horizontal Agreements: An Introduction
    • Chapter 20: Horizontal Agreements Limiting Participants' Output
    • Chapter 21: Horizontal Agreements Facilitating Development, Production, or Distribution
    • Chapter 22: Horizontal Agreements Excluding Rivals
    • Chapter 23: The Robinson-Patman Act
    • Chapter 24: State Antitrust Law: A Brief Introduction
    • Complete Table of Contents
    • Chapter Table of Cases
    • Index

     

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




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    Alternative Dispute Resolution Practice Manual

    The Alternative Dispute Resolution Practice Manual has been carefully compiled to give you everything you need to speed up the resolution of disputes in the following practice areas:

    • Commercial Law
    • Insurance Law
    • Environmental Law
    • Family Law
    • School Mediation
    • Employment and Labour Law
    • Landlord and Tenant Law

    Key topics include:

    • Dispute Resolution Spectrum
    • Arbitration
    • Mediation
    • Mini-trials
    • Negotiation
    • Liability of ADR Neutrals
    • Court-annexed ADR
    • Preparing for and Attending Mediation
    • ADR in the Workplace

    The manual also provides checklists, legislation, rules of various arbitration and mediation organizations, selected international material, a directory of dispute resolution centers and services, as well as sample agreements, clauses and practical “how to” advice. Included with your subscription is the quarterly newsletter, ADR Forum.

    Number of Volumes: 2


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




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    Almanac of Business & Industrial Financial Ratios (2015) (U.S.)

    Philip Wilson

    The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries.

    Data for each industry is divided into 13 categories based on company size, so you'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you important average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more.

    The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin.

    It comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

    The book is organized by the following major industry sectors, which in turn cover 199 industries, including:

    • Agriculture, forestry, fishing, and hunting
    • Mining
    • Utilities
    • Construction
    • Manufacturing
    • Wholesale trade
    • Retail trade
    • Transportation and warehousing
    • Information
    • Finance and insurance
    • Real estate and rental leasing
    • Professional, scientific and technical services
    • Management of companies (holding companies)
    • Administrative and support and waste management and remediation services
    • Health care and social assistance
    • Arts, entertainment and recreation
    • Accommodation and food services
    • Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and religious, grant-making, civic, and professional organizations)

    8 ½" x 11"   824 pages

    Related Products
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    Almanac of Business & Industrial Financial Ratios (2014)

    Author: Dr. Leo Troy

    The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries.

    Data for each industry is divided into 13 categories based on company size. You'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more.

    The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin.

    Comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

    The book is organized by the following major industry sectors, which in turn cover 199 industries, including:

    • Agriculture, forestry, fishing, and hunting
    • Mining
    • Utilities
    • Construction
    • Manufacturing
    • Wholesale trade
    • Retail trade
    • Transportation and warehousing
    • Information
    • Finance and insurance
    • Real estate and rental leasing
    • Professional, scientific and technical services
    • Management of companies (holding companies)
    • Administrative and support and waste management and remediation
      services
    • Health care and social assistance
    • Arts, entertainment and recreation
    • Accommodation and food services
    • Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and religious, grant-making, civic, and professional organizations)

    824 pages

    Related Products

    2013 U.S. Master Tax Guide + the

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




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    Almanac of Business & Industrial Financial Ratios (2013)

    Author: Dr. Leo Troy

    The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries. 

    Data for each industry is divided into 13 categories based on company size, so you'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you important average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more.

    The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin.
    The Almanac of Business and Industrial Financial Ratios comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

    The book is organized by the following major industry sectors, which in turn cover 199 industries, including:

    • Agriculture, forestry, fishing, and hunting
    • Mining
    • Utilities
    • Construction
    • Manufacturing
    • Wholesale trade
    • Retail trade
    • Transportation and warehousing
    • Information
    • Finance and insurance
    • Real estate and rental leasing
    • Professional, scientific and technical services
    • Management of companies (holding companies)
    • Administrative and support and waste management and remediation services
    • Health care and social assistance
    • Arts, entertainment and recreation
    • Accommodation and food services
    • Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and religious, grant-making, civic, and professional organizations)

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




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    Alberta Corporations Law Guide

    Essential for anyone dealing with Alberta corporate law, the Alberta Corporations Law Guide gives you comprehensive, up-to-date coverage. In this one publication, you'll have all relevant Acts and regulations, decisions, rulings, releases, tables of concordance, reference charts, and forms affecting the formation of companies and societies and their legal operation under Alberta law. Also included is commentary prepared exclusively by the law firm Bennett Jones LLP.

    What's New:

    • Amendments to significant legislation and regulations added, including to Business Corporations Act, Companies Act, Coorperative Act, Credit Union Act, Interpretation Act, Legal Profession Act, Loan and Trust Corporations Act, Partnership Act, Regulated Accounting Profession Act, Securities Act, and Cooperatives Act Regulation
    • Significant cases reported include Aronowicz v. Emtwo Properties Inc., Danso-Coffey v. The Queen, Zildjian v. Sabian Ltd., Bruni v. Garlicki, Burnham v. Augen Gold Corp., Link v. Venture Steel, Inc., Computershare Trust Co. v. Crystallex International Corp., Shopples.com Corp. v. Brown, Bhangoo v. Soon, Runnalls v. Regent Holdings Ltd., and In re Magna International Inc.
    • Table of Concordance to Canadian Corporations Legislation updated 

    Commentary covers such key topics as:

    • Incorporation
    • Corporate Finance
    • Directors and Officers
    • Shareholders
    • Borrowing and Investments
    • Reorganizations and Takeovers
    • Investigation, Remedies, Offences, and Penalties
    • Continuance
    • Insider trading and Financial Disclosure
    • Extra-provincial Corporations
    • Liquidation and Dissolution

    Included with your subscription is Corporate Brief, a monthly newsletter containing feature articles, digests of recent cases, and updates to legislation.

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

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




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    Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.)

    With the publication of this book, CCH is providing practitioners with a single integrated law and explanation of the tax provisions of the landmark health reform legislation and guidance. This resource includes IRS regulations and other regulatory decrees executing the many aspects of health care reform. This edition contains complete coverage of the final employer mandate regulations, the simplified options for employer reporting, the small employer health credit regulations, the premium assistance tax credit reporting and much more.

    The law is arranged in code section sequence with italicized type used for all new language that amends previous code sections.

    CHAPTER 1.    HEALTH CARE REFORM

    • Timeline and Implementation
    CHAPTER 2.     INDIVIDUALS
    • Individual Health Insurance Mandate
    • Health Insurance Premium Assistance Refundable Credit
    • Itemized Deduction for Medical Expenses
    • Medical Benefits for Children Under Age 27
    CHAPTER 3.     BUSINESSES
    • Employer Mandate to Provide Health Insurance
    • Small Employer Health Insurance Credit
    • Exchange-Participating Qualified Health Plans Offered Through Cafeteria Plans
    • Health Flexible Spending Accounts Offered in Cafeteria Plans
    • Simple Cafeteria Plans
    • Elimination of Deduction for Federal Subsidies for Certain Retiree Prescription Drug Plans
    • Limitation on Excessive Employee Remuneration
    • Excise Tax on High Cost Employer-Sponsored Health Coverage
    • Excise Tax on Sales of Medical Devices
    • Fee on Manufacturers and Importers of Prescription Drugs
    • Additional Requirements for Charitable Hospitals
    CHAPTER 4.     INFORMATION REPORTING REQUIREMENTS
    • Inclusion of Cost of Employer-Sponsored Health Coverage on W-2
    • Health Care Coverage Reporting
    • Reporting of Employer Health Insurance Coverage
    CHAPTER 5.     HEALTH CARE EXCHANGES AND OTHER PROVISIONS GOVERNING HEALTH CARE PLANS
    • Establishment of Health Insurance Exchanges
    • Exchange Requirements—American Health Benefit Exchanges
    • Small Business Health Options Program (SHOP Exchange)
    • Procedures for Determining Eligibility for Exchange Participation, Tax Credits, and Cost-Sharing Reductions
    • Cost-Sharing Reductions
    • Advance Determinations and Payments
    • Contents of Essential Health Benefits Package
    • Grandfathered Plans in the Individual and Group Health Markets
    • If you would like more details about this product, or would like to order a copy online, please click here.




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    Accounting Desk Book – 23rd edition (2014) (US)

    A practical readable guide that provides insightful and clear explanations for CPAs and financial services professionals on key areas of daily accounting practice. It explores dozens of important accounting and finance issues from IRS practice to equity strategies; from budgeting to depreciation; from e-commerce to expert witness testimony.

    The Desk Book offers straightforward discussion of significant developments that help the accountant understand and apply relevant accounting principles, legal requirements and tax rules. It discusses important pronouncements from the FASB, GASB and the IASB, along with updated information on PCAOB activities. This handy guide examines the financial reporting presentation requirements and required disclosures and reviews and updates the reader on specialized accounting topics needed for the proper treatment of a transaction.

    FINANCIAL REPORTING
    Chapter 1:     Principles of Financial Statements, Disclosure, Analysis and Interpretation
    Chapter 2:     Revenue and Expenses
    Chapter 3:     Stockholders' Equity
    Chapter 4:     Statement of Cash Flows
    Chapter 5:     Segment Reporting

    STANDARDS    
    Chapter 6:     Actions of the Financial Accounting Standards Board
    Chapter 7:     Consolidation of Variable Interest Entities
    Chapter 8:     Governmental Accounting                
    Chapter 9:     Governmental Fund Accounting
    Chapter 10:      Not-for-Profit or Exempt Organizations
    Chapter 11:      International Standards: Accounting
    Chapter 12:      International Standards: Auditing, Ethics, Public Sector

    ACCOUNTING PROCEDURES
    Chapter 13:      Cost Accounting    
    Chapter 14:      Budgeting for Profit Planning and Budgetary Control
    Chapter 15:      Change in Accounting Methods and Consideration of Accounting Periods
    Chapter 16:      Auditor Independence and the Audit Committee
    Chapter 17:      Taxpayer Rights

    NICHE TOPICS
    Chapter 18:       Practice Before the IRS and the Power of Attorney
    Chapter 19:       Internet Accounting
    Chapter 20:       E-Commerce and E-Communication
    Chapter 21:       Insurance Accounting
    Chapter 22:       Expert Witness    
    Chapter 23:       Keep It Honest and Profitable

    SEC ACCOUNTING & OVERSIGHT
    Chapt

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




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    A Practical Guide to the GST/HST, 7th Edition

    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 benefits

    New 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 framework

    About 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 retai

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




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    A Practical Guide to Estates and Trusts, 3rd Edition

    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.

     

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    Implementing Estate Freezes, 3rd Edition

    Estate Planning with Life Insurance, 5th Edition

    Death of a Taxpayer, 10th Edition

    The 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.




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    2012-2013 US and International Research Catalogue

    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.

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




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    Building Eden: the beginning of Miami-Dade County's visionary park system / Rocco Ceo, Joanna Lombard ; contemporary photography by Steven Brooke

    Rotch Library - SB482.F6 B85 2018




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    Migrant housing: architecture, dwelling, migration / Mirjana Lozanovska

    Rotch Library - NA7125.L69 2019




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    Traditional Chinese architecture: twelve essays / Fu Xinian ; edited by Nancy S. Steinhardt ; translated by Alexandra Harrer

    Rotch Library - NA1540.F82513 2017




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    Theories and practices of architectural representation / Michael Christenson

    Rotch Library - NA2750.C49 2019




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    Beauty, memory, unity: a theory of proportion in architecture and design / Steve Bass

    Rotch Library - NA2760.B37 2019




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    Precision in architecture: certainty, ambiguity and deviation / Mhairi McVicar

    Rotch Library - NA2750.M38 2019




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    Un-conscious - city: conversations with Wiel Arets / Wiel Arets, editor: John Bezold

    Rotch Library - NA1153.A74 A35 2019




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    Handbook of fire and explosion protection engineering principles for oil, gas, chemical, and related facilities / Dennis P. Nolan

    Online Resource




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    Temporary works: principles of design and construction.

    Online Resource




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    Fire design of steel structures: ec1 - actions onstructures actions on str. exposed to fire. ec3 ... design of steel structures part 1-2.

    Online Resource




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    Talking architecture / Raj Rewal in conversation with Ramin Jahanbegloo

    Rotch Library - NA1510.R48 T35 2019




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    Millennials in architecture: generations, disruption, and the legacy of a profession / Darius Sollohub

    Rotch Library - NA2543.S6 S6375 2019




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    All sides to an oval: properties, parameters and Borromini's mysterious construction / Angelo Alessandro Mazzotti

    Online Resource




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    Inscription: tracing place: history and memory in architectural and literary practice / edited by Klaske Havik, Susana Oliveira, Jacob Voorthuis, Noortje Weenink

    Rotch Library - NA2543.L5 I57 2018