Some coauthors dissent from withdrawal of report, for which key findings have been independently confirmed

Companies are hoping to use the vesicles to package small-molecule, protein, and RNA drugs or even use them as therapies themselves

Scientists estimate that thawing ground could be a major source of the greenhouse gas

Methyl mercaptan release killed four workers at La Porte site in 2014

Seed companies say Europe will miss out on important innovations and benefits

Source of perfluorocarbon pollution as yet unknown, state says

Iron oxide particles and hydrogen peroxide bust biofilms on teeth in rat study

Reagent developed through Scripps and BMS collaboration couples nucleosides with potential applications in antisense therapeutics

Decision to enact prohibition, forbid plastic straws lies with mayor

Scientists estimate that thawing ground could be a major source of the greenhouse gas

Reader Rohit Kumar spotted Indian tennis star Leander Paes in Bangalore.

After an yo-yo movement in crude oil market last three weeks, including negative prices for the US-centric WTI (West Texas Intermediate), there is no

Sensex, Nifty 50 have fallen sharply and hover above respective key support; stay alert

Her speech was laced with Hindi, Urdu, Sanskrit and even Tamil verses.

The MG Hector has grabbed a lot of attention and interest, especially for its segment-above technologies.

There's hardly anything that can go wrong with this vehicle since it offers everything that a buyer in this segment would ever want.

Apps are improving the earnings of thousands of truckers by using data science and a host of technologies such as telematics, artificial intelligence, machine learning and Internet of Things. Peerzada Abrar reports.

Equipped with a host of features including seats with massaging function, climate control, remote controlled door, 15 speaker surround sound system, the car also has agility control suspension system.

One way would be to encourage farmers to come out of the long-standing paddy-wheat cycle. But for that to happen, farmers want income assurances akin to what they get for paddy and wheat, writes Sanjeeb Mukherjee.

This first-of-its-kind-in-India centre is fully funded by Reliance Foundation and includes a negative pressure room that helps in preventing cross-contamination and helps control infection. All beds are equipped with the required infrastructure, biomedical equipment such as ventilators, pacemakers, dialysis machines, and patient monitoring devices.

The German luxury automaker has already seen its online traffic increase 10-fold this year.Though that has not always translated into sales, Mercedes-Benz says it is continuing to build on what it calls its "touch-free" experience to stay plugged into its consumer base.Under the used car business, more than 150 cars were sold online in January and February.

This edition of Wainberg's Society Meetings Including Rules of Order is an updated version of the very popular first edition that was published in 1992. Easy reading and authoritative discussion of many of the issues that would arise at, before, or during, the holding of meetings of directors or members of societies make this book an indispensable reference guide for members of various charities and other non-share capital corporations.

Editors

Hartley R. Nathan, Q.C.
J. Glyde Hone, LL.B., LL.M.

Publication Year: 2001

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

Butterfly reorganizations are among the most complex subjects in Canadian tax. Be fully versed with the most comprehensive resource available. Now available online, use your subscription to:

• Search research content instantly
• Access your applicable CCH subscriptions; all integrated
• Save research to your electronic client files
• Enjoy access virtually anywhere

This third edition of Understanding Section 55 and Butterfly Reorganizations is an essential reference for tax and legal professionals specializing in mergers and acquisitions. This extensively revised edition is the definitive source for in-depth analysis and authoritative information, including:

• Various technical amendments released over the years that have altered the tax rules governing butterfly reorganizations.  
• Department of Finance comfort letters indicating Finance’s intention to propose additional changes to various aspects of section 55.
• Tax court decisions that have prompted the Canada Revenue Agency to change its interpretation of how section 55 applies in certain circumstances (e.g., in the calculation of safe income) and the meaning of certain terms in the tax law (e.g., "series of transactions", "in contemplation of").
• Current reorganization techniques, practical examples and case studies of butterfly reorganizations within Canada.

Understanding Section 55 and Butterfly Reorganizations, 3rd Edition provides a comprehensive analysis of section 55 in its entirety, including the calculation of safe income. Topics covered include:

• Subsection 55(2): The Basics
• Paragraph 55(3)(A) Exemption
• What Is a Butterfly?
• The Pro Rata Distribution Requirement
• The Butterfly Exemption Denial Rules
• Exceptions to the Butterfly Exemption Denial Rules and Various Interpretive Rules
• Related Issues

Rick McLean, CA, is a partner in the Mergers & Acquisitions Tax Services Group at KPMG LLP and leader of KPMG’s Corporate Reorganizations Tax practice in Toronto.  Rick specializes in and has extensive experience in structuring Canadian and international mergers, acquisitions, divestitures and corporate reorganizations, including public company spin-off transactions. Rick advises both public and private companies on M&A and corporate reorganization tax issues. The book includes contributions from KPMG Tax professionals across Canada who specialize in providing tax advice on complex corporate reorganization and M&A transactions.

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

Valuable insights and tips for strategic tax planning

With authoritative advice from some of the leading experts in the industry, this focused resource gives you quick answers to questions that commonly arise when developing tax strategies for owner-managers of privately held corporations and small businesses.

It discusses tax issues for various stages of the small business lifecycle and provides valuable insights and tips for delivering the best solutions to your clients. Designed as an all-in-one small business resource, it also includes information relating to federal income tax, GST/HST and provincial tax.

Topics covered include:

• Incorporation and basic corporate tax planning
• Distributions to owner-managers (salaries and bonuses)
• Income splitting through an incorporated business
• Small business deduction for qualifying businesses
• Retirement compensation arrangements (stock options)
• Employee equity participation
• Business deductions and tax incentives
• Capital cost allowance (depreciation)
• Purchase and sale of a business
• Capital gains exemption
• GST/HST
• Provincial commodity tax

• Small Business Times newsletter
• News Tracker brings you up-to-the-minute information on the latest tax developments. You choose the topic and how frequently you want to be updated.
• CRA documents on income tax and GST/HST
• Activity logs help you keep track of time spent on research
• Free training and technical support

Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.

Professionals who subscribe to the Tax Planning for Small Business Guide also find these publications instrumental to their practice:

• Canadian Estate Planning Guide
• Canadian Wealth Management Guide

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

 The best-selling Shareholders' Agreements: a Tax and Legal Guide is a practical, easy to read reference guide to the major business, financial, and tax considerations involved when structuring shareholders' agreements. The book has been revised since the last edition to take into account changing tax legislation and updates to common legal precedents such as:

• Enhanced GAAR discussion with comments on recent Superior Court of Canada decision
• Changes relating to non-competition agreements
• New dividend taxation rules
• New issues on share purchase on death
• Increased lifetime SBC capital gains deduction
• Changes relating to non-resident vendors/purchasers

The above changes will impact the typical shareholders' agreement as it would relate to payment of dividends vs. retention of income at the corporate level, structuring buyouts in the most tax effective way and the role of holding companies.

Consequently, the content of the book has been updated in order to meet the needs of professionals such as lawyers, accountants, insurance agents, and financial advisors who are frequently asked to comment on these types of agreements. This is especially important since shareholders' agreements form an integral part of business succession and estate planning, which is an area of projected growth given an aging population.

Additional Content:

Shareholders' Agreements: a Tax and Legal Guide also includes boilerplate samples on the accompanying DVD. Working sample agreements and variable clauses will be included on the DVD for convenient agreement creation.

About the Authors:

Jack Bernstein is a Senior Tax Partner with the law firm of Aird & Berlis LLP and a CCH author. Jack is a leading practitioner in the areas of corporate tax and estate planning. He is a well-known lecturer with several professional associations and has written for a number of trade publications. Jack is the original author of the 1988 work.

Stuart Bollefer is also a Senior Tax Partner and a member of the firm's Tax Group, as well as Chair of the Wealth Management and Succession Planning Team. Stuart has more than 25 years of extensive experience providing domestic and international tax advice with respect to mergers and acquisitions, inbound and outbound investment and business expansion, and estate and wealth preservation planning. Stuart acted as editor in chief and contributor in this edition.

Steven Kelman and Dennis Miller are Partners with Aird & Berlis LLP's Corporate Finance group, practising in the areas of corporate finance, mergers & acquisitions, debt and equity financings, and shareholders' agreements. Steven and Dennis have presented at a numbe

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

This is the 'must have' publication for real estate practitioners in Ontario. The Ontario Real Estate Law Guide gives you complete monthly coverage of topics related to real estate transactions in Ontario. It is comprehensive; it provides you with text of all relevant Acts and regulations, as well as related forms and precedents, and checklists of procedures.

New to the guide are comprehensive, interactive Smart Charts on the following topics:

• Residential/Commercial Owners Title Insurance Policy Comparison
• Residential/Commercial Loan Title Insurance Policy Comparison
• Mortgage Remedies
• Eviction Notice Periods

Also included are summaries of recent cases, as well as relevant and practical editorial commentary on the following topics:

• Professional Duties and Liabilities
• Purchase andSale Agreements
• Document Registration Guide
• Taxes
• Mortgages
• Title Conveyancing
• Condominiums
• Remedies
• Cottages/Rural Property
• Residential Tenancies
• Commercial Tenancies
• Environmental Issues
• Aboriginal Issues

Included with your subscription is Ontario Real Estate Law Developments, a monthly newsletter that summarizes all recent developments in real estate law across Ontario.

Included with your Online subscription is the Real Estate Law News Tracker. With News Tracker, you get notices of all updates via e-mail. Your updates give you instant access to changes in the 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.

Ontario Real Estate Law Developments is a newsletter that summarizes all recent developments in real estate law in Ontario, including a legislative updates and case summaries.

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

The Ontario Accident Benefit Case Summaries Newsletter summarizes Ontario accident benefit cases from the Financial Services Commission of Ontario, private arbitration, and the courts.

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

Ontario Accident Benefit Case Summaries gives you concise summaries of every relevant decision from the Financial Services Commission of Ontario, private arbitration, and the courts. It includes extensive Finding Lists and a detailed Topical Index so you can locate information quickly. You can also access archived case summaries dating back to 1991 in the Online version of this product.

Information is divided under the following headings:

• Appeals
• Case Summaries
• Legislation
• Expanded Topical Index
• Case Tables

Included with your subscription is a bi-monthly newsletter, Ontario Accident Benefit Case Summaries. 

About the Author
Eric Grossman, BA, LLB, is a founding partner of the Toronto law firm Zarek Taylor Grossman Hanrahan LLP, where he represents insurers in casualty and property disputes. Eric is a founding partner of this firm, which opened in October 1997. Eric was recognized as a Certified Specialist in Civil Litigation by the Law Society of Upper Canada in December of 1999 and has been recognized by Lexpert in the Canadian Legal Lexpert Directory as a repeatedly recommended expert in personal injury law.

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

IT Lawyer Éloïse Gratton addresses the emerging issues created by the new privacy laws and cutting-edge online and wireless technologies. Help your clients who operate or host websites, are involved in e-commerce or online advertising take advantage of the Internet and mobile technologies while still respecting consumers' privacy.

Topics covered

• Website privacy compliance, online advertising, spam and e-commerce privacy issues
• the European and North American legal framework
• mobile services, tracking technology and privacy issues
• translating the legal framework into best business practices

About the Author

Éloïse Gratton LL.B., LL.M. is a leading expert in new media and privacy issues and is Counsel to the firm for information technology issues. She is also pursuing a PhD degree at the University of Montreal and Université de Panthéon-Assas (Paris II). She also acts as privacy officer for our Montreal office. She was previously partner at McMillan (Corporate Law group) which she joined in 2002. Prior to joining the firm, she acted as Director of Corporate & Legal Affairs for a wireless technology company.

Publication Year: 2003

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With a practical combination of portability and relevant content, the Federal Tax Practice makes an ideal companion for the tax litigation and tax administration practitioner. It contains all the information you'll need to navigate through tax appeal procedures. And it's portable enough to take along for quick reference in the courtroom or in the boardroom. It features an annotated legislation and other valuable information, including:

• Tax Court of Canada Act and Rules
• Relevant portions of income tax and GST legislation
• Tax Court Practice Notes
• How to prepare income tax and GST objections
• Case annotations
• Taxpayer relief provisions (formerly Fairness Package)
• Matters under other statutes (EI, CPP, etc.)
• Forms
• Flowcharts and checklists
• Relevant Bulletins and Circulars

Traditional 3-ring reference materials can be awkward and impractical. The Federal Tax Practice provides just the right amount of the content without the bulk. With very simple navigation, it's designed to save you time. No more flipping between binders to find out what you're looking for. The content required for preparing for tax audits and assessments, objections and appeals, and dealing with trial issues is all contained in one convenient volume. You won't find anything on the market today that offers the same combination of essential information and portability. For practical guidance and ultimate convenience, it's simply indispensable.

Table of Contents (abbreviated)

Chapter 1: Canadian Federal Courts

• General commentary on Canadian court system with respect to tax issues

Chapter 2: Flowcharts and Checklists

• General and Informal Procedure for Income Tax Act appeals
• General and Informal Procedure for Excise Tax Act appeals
• Appeals procedure respecting the Employment Insurance Act
• Appeals procedure respecting the Canada Pension Plan

Chapter 3: Annotated Tax Court of Canada Act

Chapter 4: Annotated Selected Income Tax Act Provisions

• Sections 152 through 179.1, 225.1, 225.2

Chapter 5: Annotated TCC Rules: General Procedure

Chapter 6: Annotated TCC Rules: Informal Procedure

Chapter 7: GST Appeals

Chapter 8: Appeals Under Other Statutes

• Section A: Canada Pension Plan
• Section B: Employment Insurance Act appeals
• Section C: Old Age Security Act (OASA) references
• Section D: War Veterans Allowance Act and Civilian War-related Benefits Act

Chapter 9: Appeals to the Federal Court of Appeal and the Supreme Court of Canada

• App

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A cost-effective reference bundle for all your basic tax questions

Federal Master Tax Basics gives you all the core tax information you need from a single online source. A $1,500 value if purchased separately, these resources include the Income Tax Act and common government documents from the CRA, bundled at a special price so every practitioner can stay up-to-date.

With these easy-to-use resources at your fingertips you can get started on any federal tax research question. Materials are linked for quick navigation throughout all your content, which includes:

• Income Tax Act and Regulations, richly annotated
  
  • detailed history notes to track changes to the legislation
  • editorially-created references (related matter) to provide hints on other documents to consult to complete your research
  • full text of proposed amendments – essential for tax planning and compliance
• Access to the full text of all tax treaties, including the Canada-US treaty
• All income tax forms and guides
• Other CRA documents
• Canadian Master Tax Guide commentary – an online version of our trusted reference
  book, updated annually
  
  • covers a wide range of topics including employment income, business and property income, capital gains, inclusions and deductions from income, and much more
  • includes extensive annotations and cross-references
• Best-selling guides Preparing Your Income Tax Returns and Preparing Your Corporate Tax Returns

• News Tracker brings you up-to-the-minute information on the latest tax developments. You choose the topic and how frequently you want to be updated.
• Convenient charts and rate tables for quick reference
• Free training and technical support

Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.

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

Estate Administration in Ontario: A Practical Guide provides step-by-step instruction on the various estate administration procedures. Contains estate conveyancing, the ramifications of the Family Law Act, income taxation at death, U.S. estate tax, executors' and solicitors' compensation, testamentary capacity/undue influence, and the Substitute Decisions Act.

Publication Year: 1999

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This newsletter is essential reading for anyone concerned with environmental issues and this rapidly developing field of legal study. Legal practitioners, policy advisors, academics, scientists, planners, and business people will find informative articles on essential topics related to environmental law, policy, and key business issues such as climate change/ global warming, environmental remediation, new technologies, and other business opportunities, legislation, regulations, enforcement, and events.

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

Published: September 2012

An essential resource for any lawyer who is asked to draft wills, Drafting Wills in Canada: A Lawyer's Practical Guide covers over a hundred precedents.

Authors Mary-Alice Thompson and Robyn Solnik are two of the most respected practitioners in the field. In the book, they demonstrate the most common errors made by solicitors in drafting wills, powers of attorney, and other estate planning documents. The detailed explanations that they provide give readers deep insight into why the errors are wrong and what can be done to correct them.

The authors also provide helpful examples of good and bad drafting, along with dozens of practical tips both for drafting and for managing a wills practice. From the general practitioner who does a few wills to the experienced senior lawyer with a significant wills and estates practice, all will be sure to find valuable tips in this practical guide.

What's included:

• Line-by-line analysis of good and bad will drafting
• Numerous cross-references for you to find answers to your questions quickly
• A complimentary DVD containing hundreds of precedents

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

Bonus Feature
Your purchase includes a FREE eBook!

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

Published: December 2014

An indispensable resource for real estate practitioners, this new and updated edition provides you with a concise and convenient overview of real estate law in Ontario, including transfers, charges, discharges, estate conveyancing, powers of attorney, liens, and electronic registration.

What's new:

• Fillable forms: Using these new fillable forms, customers can cut and paste clauses from numerous precedents to create their own printable and saveable PDF documents. Fillable forms include Transfer/Deed of Land; Charge/Mortgage of Land; Discharge of Charge/Mortgage; Document General; and Schedule*
• A section on the benefits associated with multi-party Document Registration Agreements that govern closing procedures in the electronic registration system where registration of documents such as Transfers can occur remotely
• A section on the formation and organization of condominium corporations, including the creation, by-laws and rules, annual meetings, nominations of directors, and procedures for the turnover board
• Updated case annotations for certificates of pending litigation, construction liens, Ontario New Home Warranties, and transfers between affiliated corporations

About the Author
Rose H. McConnell, B.Sc., LL.B. is the senior editor of the Ontario Real Estate Law Guide, and the British Columbia Real Estate Law Guide, both published by Wolters Kluwer Limited.

About the Contributor
David Eveline practices exclusively in the area of Commercial Real Estate at Pallett Valo L

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

Key tool for lawyers, accountants, financial planners, executors, trustees and other professional advisors

Death of a Taxpayer offers a comprehensive review of the relevant income tax implications that occur at death. Fully updated to reflect the latest budgetary pronouncements, legislative changes, new case law, CRA administrative positions, this exclusive edition provides guidance to help minimize the tax burden on the estate of the deceased taxpayer.

Designed as an all-in-one resource for tax professionals, it contains detailed information on the intricacies of estate planning and income tax compliance, with expert commentary you can trust to address even the most complex tax issues that can arise at death. It is a key tool for lawyers, accountants, financial planners, executors, trustees and other professional advisors.

Topics include:

• The tax treatment on death of income from rights and things, periodic payments, refund of premiums from RRSPs, etc.
• The tax treatment of capital property at death
• Rollovers to spouses, common law partners and qualifying trusts
• Special issues regarding partnerships and farm property
• Taxa

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Written by William I. Innes, LLB, LLM, and Patrick J. Boyle, LLB, Canada's most highly regarded experts on charities and non-profits at Dentons, Charities, Non-Profits and Philanthropy under the Income Tax Act provides a readable, affordable and comprehensive guide to the regulation of charities, non-profits, and philanthropy under the Income Tax Act. This book brings together all the material charities, non-profits, and their advisors need in one manageable, user-friendly volume.

Topics covered:

• What Qualifies as a Charitable Donation?
• How is a Charitable Organization Defined?
• Registration of Charities
• Public Foundations
• Private Foundations
• Gift Planning
• Reporting, Disclosure, and Record Keeping
• Penalties and Revocation of Registration
• Appeals
• Charitable Donations and Expenditures in Foreign Countries
• Political Activities

A must-have reference tool for anyone who:

• Provides legal or accounting services to charitable or non-profit organizations
• Provides advice on charitable donations as a vehicle for tax management and estate or tax planning
• Acts as an administrator of a charity or non-profit organization

There is simply no better source for complete and up-to-date tax advice concerning charitable organizations and charitable donations!

Be sure about your tax planning strategies. Order Now!

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

Welcome to CCH Site Builder, the leading provider of website solutions for accounting, tax and financial planning professionals.

Your clients expect people they do business with to have a website. They will not ask you if you have a website, but rather what is your website address? Answer that question with confidence by providing them with your professional website address.

Customize your website to meet the needs of your client base. Promote your unique services and direct clients to the site for background information, monthly newsletters, financial calculators or to securely exchange electronic documents. Make more efficient use of your billable time.

• Build Your Website in 30 minutes...or less
• Monthly updated content keeps your site “fresh”
• No hardware, software or special knowledge is needed.
• Use your firm's personal domain name or we will register one for you.
• Enhance your website with our optional Customized Package. Includes custom logo integration, photos, and more...

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

Making it easier to provide your clients with practical guidance

Canadian Wealth Management Guide is a comprehensive resource that delivers practical strategies and tactics for maximizing wealth while minimizing tax exposure for individuals, private companies and public corporations.

What sets it apart is that it is written for the investor using everyday language. It explains clearly how tax laws affect individuals and businesses so that you can incorporate text from the guide directly into your correspondence with clients. The focus is on the practical rather than the theoretical, making it easier for you to explain to clients how the law applies to them.

The guide makes it quick and easy to find the information you need and is updated quarterly. Commentaries incorporate statutory law, case law and practical discussions, all the while discussing the technical aspects of the topic. Topics include:

• RRSP tax planning strategies
• "First Time" Home Buyers' Plan
• RRSP maturity options
• Income splitting
• Education planning
• Family tax planning
• Taxation of alternatives
• Professional corporations
• Employee equity investments
• Retirement compensation
• Employee loans
• Life insurance
• Immigration
• Emigration
• The principal residence
• Self employment, self incorporation
• Business succession issues
• Year-end tax planning
• Marriage
• Separation and divorce
• Planning for disabled persons

• Wealth Management Times newsletter, providing up-to-the minute coverage of the latest issues
• All relevant CRA Interpretation Bulletins and Information Circulars
• Free training and technical support

Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.

Professionals who subscribe to the Canadian Wealth Management Guide also find these publications instrumental to their practice:

• Canadian Estate Planning Guide
• Tax Planning for Small Business GuideIf you would like more details about this product, or would like to order a copy online, please click here.
  
  
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Keeping you current on the latest changes affecting real estate tax law

Canadian Real Estate Income Tax Guide newsletter provides you with commentary and digests of recent cases, plus summaries of all recent developments in real estate taxation in Canada. It also includes a legislative update. Included free with the purchase of Canadian Real Estate Income Tax Guide.

Updated quarterly and delivered by email in PDF format.

• Free training and technical support

Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.

Professionals who subscribe to the Canadian Real Estate Income Tax Guide newsletter also find these publications instrumental to their practice:

• Canadian Tax Reporter
• Dominion Tax Cases
• Canadian GST/HST Reporter

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

Easy-to-read analysis of real estate income taxation with expert commentary

If you are a legal or accounting professional involved with the acquisition, holding, development, leasing or disposition of real estate, you’ll find the Canadian Real Estate Income Tax Guide the definitive tax tool. Well organized, well presented, and well written, the guide’s comprehensive treatment of real estate tax will help you to gain a thorough understanding and includes reliable commentary by tax specialist Ian MacInnis you can use to reinforce your point when advising clients.

The internet version is updated quarterly.

Content includes:

• Analyses of developments in case law, legislations, and the administrative practices of the CRA
• Relevant CRA documentation, where applicable
• Time-saving tax planning tips at the end of each chapter

Topics covered:

• Purchase and sale of real estate
• Other dispositions of real estate
• Real estate as capital property
• Depreciable property and capital cost allowance
• Holding real estate for the production of rental income
• Real estate financing and real estate leasing
• Real estate investment structures and syndications
• Real estate development
• Reorganizations of real estate holdings
• Principal residence
• Tax consequences of failed real estate ventures
• Non-residents and Canadian real estate
• Canadian investment in foreign real estate
• Real estate and the GST/HST

• Canadian Real Estate Income Tax Guide newsletter
• Free training and technical support

Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.

Professionals who subscribe to the Canadian Real Estate Income Tax Guide also find these publications instrumental to their practice:

• Canadian Tax Reporter
• Dominion Tax Cases
• Canadian GST/HST Reporter

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