io CCH/Advocis FPSC-approved Capstone Course, 3rd Edition By www.cch.ca Published On :: Mon, 25 Jun 2012 09:02:54 GMT (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™ If you would like more details about this product, or would like to order a copy online, please click here. Full Article
io CCH/Advocis Education Program Course 2: Contemporary Practices in Financial Planning, 10th Edition By www.cch.ca Published On :: Mon, 25 Jun 2012 08:54:44 GMT 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
io CCH Accounting for Income Taxes, 2015 Edition (U.S.) By www.cch.ca Published On :: Mon, 10 Mar 2014 13:53:28 GMT 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. Related Products GAAP Guide (2015) Book or CD (U.S.) U.S. Master GAAP Guide (2015) Accounting Research Manager - ARM International Accounting/Financial Reporting Standards Guide (2015) Auditor's Risk Management Guide: Integrating Auditing and ERM (2013) (U.S.) 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
io CCH Accounting for Income Taxes, 2014 Edition (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 10:15:34 GMT 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
io CCH Accounting for Income Taxes, 2013 Edition (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 14:50:27 GMT 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: U.S. Master Depreciation Guide (2013) Revenue Recognition Guide (2013) (U.S.) Forensic and Investigative Accounting (5th Edition) Accounting Desk Book (2012) (U.S.) GAAP Guide, 2013 (U.S.) Full Article
io Canadian Income Tax Act with Regulations, Annotated - Academic 98th Edition By www.cch.ca Published On :: Fri, 18 Jul 2014 10:37:01 GMT 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, 2014-2015Federal Income Taxation: Fundamentals, 7th Edition, 2014-2015If you would like more details about this product, or would like to order a copy online, please click here. Full Article
io Canada Corporations Law Reporter By www.cch.ca Published On :: 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
io California Income Tax Laws and Regulations Annotated (2013) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:16:08 GMT 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
io Business Succession Planning Answer Book – 2015 (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 15:00:02 GMT 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) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
io Business Succession Planning Answer Book – 2014 (US) By www.cch.ca Published On :: Mon, 29 Oct 2012 13:35:47 GMT 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 Related Products 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) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Estate & Gift Tax Handbook (2013) Full Article
io Business Method Patents, Second Edition By www.cch.ca Published On :: Tue, 22 Jan 2013 13:21:26 GMT 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. Full Article
io Business Express Answers (2014 Edition) (US) By www.cch.ca Published On :: Thu, 25 Oct 2012 12:37:34 GMT 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.) Form 990 Compliance Guide, 2014 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
io Business Basics for Law Students: Essential Concepts and Applications, Fourth Edition By www.cch.ca Published On :: Tue, 22 Jan 2013 12:55:59 GMT 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
io Broker-Dealer Law and Regulation, Fourth Edition By www.cch.ca Published On :: Wed, 20 May 2009 10:12:18 GMT 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
io British Columbia Corporations Law Guide By www.cch.ca Published On :: 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
io Blumberg on Corporate Groups, Second Edition By www.cch.ca Published On :: Thu, 21 May 2009 10:24:56 GMT 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
io BLUE BOOK 2013: Joint Committee on Taxation's General Explanation of Tax Legislation Enacted in the 112th Congress By www.cch.ca Published On :: Thu, 21 Mar 2013 08:48:09 GMT 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)). If you would like more details about this product, or would like to order a copy online, please click here. Full Article
io Bennett on Bankruptcy, 17th Edition By www.cch.ca Published On :: Wed, 14 Oct 2009 16:18:06 GMT 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
io Bennett on Bankruptcy Precedents, 2nd Edition By www.cch.ca Published On :: Fri, 17 Jul 2009 12:04:03 GMT 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
io Archived Webinar: Conflicts of Interest: Professional Duties and Best Practices for In-House Counsel By www.cch.ca Published On :: Wed, 04 Dec 2013 14:50:48 GMT 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
io Archived Webinar - Preparing & Conducting a Consultation with CCH Profit Driver By www.cch.ca Published On :: Thu, 20 Sep 2012 13:26:12 GMT 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. Full Article
io Archived Webinar - GST/HST and Real Property Transactions By www.cch.ca Published On :: Fri, 28 Nov 2014 13:23:07 GMT By popular demand, we are now offering an archived version of the webinar GST/HST & Real Property Transactions that took place on November 20, 2014. Although many GST and HST concepts are well understood by taxpayers, many of the real property rules are less well known. The rules associated with real property are complicated, having led even tax practitioners astray, and the dollar values of these transactions are usually high. Accordingly, audit activity in the sector is also high and GST/HST errors have led to costly CRA reassessments. Although many GST and HST concepts are well understood by taxpayers, many of the real property rules are less well known. The rules associated with real property are complicated, having led even tax practitioners astray, and the dollar values of these transactions are usually high. Accordingly, audit activity in the sector is also high and GST/HST errors have led to costly CRA reassessments. This archived webinar will provide a practical understanding of the complex rules for real property transactions and the current issues faced by the industry in applying the GST/HST in the development, construction and sale of real property. Topics specifically covered include: Current state of affairs Bare trustees Joint ventures Partnerships Sales of vacant land Self-assessments New housing rebates Rental property rebates Documentary requirements for input tax credits By purchasing this archive webinar, you will receive: 30 days to review the webinar recording PDF version of the presentation slides Our Speaker: Wayne Mandel, PwC LLP Wayne Mandel is an Indirect Tax Manager with PricewaterhouseCoopers LLP. He specializes in the Goods and Services Tax and the Harmonized Sales Tax and has concentrated his area of practice primarily in the real estate sector. Wayne has provided advice and interpretation on a wide range of issues and has also provided assistance to clients in preparing for government audits, support during the audit process and resolving assessment issues. Wayne has experience in the appeals process and making submissions under the government's taxpayer relief provisions. He has delivered numerous presentations to clients on changes and new developments in these taxes. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
io Arbitration International By www.cch.ca Published On :: Tue, 19 Nov 2013 07:58:36 GMT 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. Full Article
io Arbitration Advocacy in Changing Times By www.cch.ca Published On :: Fri, 27 Sep 2013 10:22:24 GMT 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. Full Article
io Arbitrability: International and Comparative Perspectives By www.cch.ca Published On :: Mon, 18 Nov 2013 15:27:59 GMT 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. Full Article
io Antitrust Law: An Analysis of Antitrust Principles and Their Application By www.cch.ca Published On :: Thu, 14 May 2009 08:35:33 GMT 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. Full Article
io Alternative Dispute Resolution Practice Manual By www.cch.ca Published On :: 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. Full Article
io Almanac of Business & Industrial Financial Ratios (2015) (U.S.) By www.cch.ca Published On :: Thu, 29 May 2014 15:01:49 GMT 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 Full Article
io Almanac of Business & Industrial Financial Ratios (2014) By www.cch.ca Published On :: Fri, 31 May 2013 09:19:05 GMT 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. Full Article
io Almanac of Business & Industrial Financial Ratios (2013) By www.cch.ca Published On :: Thu, 14 Jun 2012 15:03:37 GMT 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. Full Article
io Alberta Corporations Law Guide By www.cch.ca Published On :: 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. Full Article
io Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 08:35:52 GMT 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. Full Article
io Accounting Desk Book – 23rd edition (2014) (US) By www.cch.ca Published On :: Fri, 13 Sep 2013 14:24:54 GMT 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 ChaptIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
io 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
io 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
io 2012-2013 US and International Research Catalogue By www.cch.ca Published On :: Mon, 16 Apr 2012 09:27:10 GMT 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. Full Article
io Building Eden: the beginning of Miami-Dade County's visionary park system / Rocco Ceo, Joanna Lombard ; contemporary photography by Steven Brooke By library.mit.edu Published On :: Sun, 13 Oct 2019 06:00:01 EDT Rotch Library - SB482.F6 B85 2018 Full Article
io Migrant housing: architecture, dwelling, migration / Mirjana Lozanovska By library.mit.edu Published On :: Sun, 20 Oct 2019 06:00:01 EDT Rotch Library - NA7125.L69 2019 Full Article
io Traditional Chinese architecture: twelve essays / Fu Xinian ; edited by Nancy S. Steinhardt ; translated by Alexandra Harrer By library.mit.edu Published On :: Sun, 20 Oct 2019 06:00:01 EDT Rotch Library - NA1540.F82513 2017 Full Article
io Theories and practices of architectural representation / Michael Christenson By library.mit.edu Published On :: Sun, 20 Oct 2019 06:00:01 EDT Rotch Library - NA2750.C49 2019 Full Article
io Beauty, memory, unity: a theory of proportion in architecture and design / Steve Bass By library.mit.edu Published On :: Sun, 20 Oct 2019 06:00:01 EDT Rotch Library - NA2760.B37 2019 Full Article
io Precision in architecture: certainty, ambiguity and deviation / Mhairi McVicar By library.mit.edu Published On :: Sun, 20 Oct 2019 06:00:01 EDT Rotch Library - NA2750.M38 2019 Full Article
io Un-conscious - city: conversations with Wiel Arets / Wiel Arets, editor: John Bezold By library.mit.edu Published On :: Sun, 20 Oct 2019 06:00:01 EDT Rotch Library - NA1153.A74 A35 2019 Full Article
io 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
io Temporary works: principles of design and construction. By library.mit.edu Published On :: Sun, 27 Oct 2019 06:00:02 EDT Online Resource Full Article
io Fire design of steel structures: ec1 - actions onstructures actions on str. exposed to fire. ec3 ... design of steel structures part 1-2. By library.mit.edu Published On :: Sun, 27 Oct 2019 06:00:02 EDT Online Resource Full Article
io Talking architecture / Raj Rewal in conversation with Ramin Jahanbegloo By library.mit.edu Published On :: Sun, 3 Nov 2019 06:00:02 EST Rotch Library - NA1510.R48 T35 2019 Full Article
io Millennials in architecture: generations, disruption, and the legacy of a profession / Darius Sollohub By library.mit.edu Published On :: Sun, 3 Nov 2019 06:00:02 EST Rotch Library - NA2543.S6 S6375 2019 Full Article
io All sides to an oval: properties, parameters and Borromini's mysterious construction / Angelo Alessandro Mazzotti By library.mit.edu Published On :: Sun, 22 Dec 2019 06:00:02 EST Online Resource Full Article
io Inscription: tracing place: history and memory in architectural and literary practice / edited by Klaske Havik, Susana Oliveira, Jacob Voorthuis, Noortje Weenink By library.mit.edu Published On :: Sun, 5 Jan 2020 06:00:02 EST Rotch Library - NA2543.L5 I57 2018 Full Article