era

Controlling CAR-T: How scientists plan to make the engineered T cell therapy safer, and work for more cancers

CAR T-cell therapy works wonders for some cancer patients. For others, it is a death sentence. To make the revolutionary therapy work for more people, scientists must devise better ways to control it




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Lilly boosts immunotherapy pipeline with Armo BioSciences acquisition

The drug company will pay $1.6 billion to gain Armo’s IL-10 program




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Sarepta acquires five muscular dystrophy gene therapies from Myonexus




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David Liu launches Beam Therapeutics to treat genetic diseases with CRISPR base editing

Joined by CRISPR luminaries Feng Zhang and J. Keith Joung, the Harvard chemist raises up to $87 million in funding




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Can single-cell genomics lead to a new wave of drug targets? Celsius Therapeutics thinks so

The start-up, based on the work of Broad Institute scientist Aviv Regev, has raised $65 million to develop therapies for cancer and autoimmune disease




era

El aumento de las emisiones de CFC amenaza la recuperación de la capa de ozono

El triclorofluorometano probablemente se origine en fábricas del este de Asia




era

Accent Therapeutics launches to target the epitranscriptomic RNA code in cancer

With $40 million series A funding, the start-up will develop inhibitors of proteins that make chemical modifications to RNA




era

EPA revises Obama-era industrial safety regulation

Updated following the West, Texas, fertilizer explosion, rule is intended to prevent incidents at facilities handling large amounts of hazardous materials




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Gilead’s Kite adds cell therapy manufacturing capacity




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Celsius Therapeutics launches to tap single-cell genomics for drug discovery




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David Liu launches Beam Therapeutics to treat genetic diseases with CRISPR base editing

Joined by CRISPR luminaries Feng Zhang and J. Keith Joung, the Harvard chemist raises up to $87 million in funding




era

Astellas restructures Japan operations

Company expects to slim its home country head count by 600




era

EPA revises Obama-era industrial safety regulation

Updated following the West, Texas, fertilizer explosion, rule is intended to prevent incidents at facilities handling large amounts of hazardous materials




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Experimental cancer cell therapies have nearly doubled in six months

A new report from the Cancer Research Institute highlights the U.S. and China as cell therapy leaders




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The difficult search for the right recipe in cancer immunotherapy

With so many ingredients on hand, can the oncology community figure out how to sensibly and efficiently combine checkpoint inhibitors with other drugs?




era

BridgeBio launches CoA Therapeutics to treat a rare neurodegenerative disease

The startup is developing allosteric activators to increase levels of the vital metabolic molecule coenzyme A in pantothenate kinase-associated neurodegeneration




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Alexion partners with Complement Pharma on neurodegenerative therapy




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Sarepta’s Duchenne gene therapy shows promise in small study

The early peek at data from a Phase I/II study excited families, physicians, and investors 




era

Trump proposes U.S. federal government reorganization

Food regulation, graduate education among changes put forward




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Cellulose derivative accelerates organic chemistry in water

Additive facilitates numerous pharmaceutically relevant reactions through unknown mechanism




era

Gene therapy start-up Freeline Therapeutics raises $116 million




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BridgeBio licenses compounds from NeuroVive and launches Fortify Therapeutics




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Theracos becomes increasingly reliant on contract manufacturing as its drug advances

Piramal sites on different continents have become involved in producing Theracos’s diabetes treatment




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AbbVie invests in switchable CAR-T therapies for cancer

The drug company is partnering with Calibr to develop universal CAR T-cells directed to different tumors via antibody switches




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Celgene partners with Skyhawk Therapeutics to drug RNA with small molecules

Skyhawk will receive $60 million up front to develop drug candidates that target RNA in neurological diseases




era

AbbVie invests in switchable CAR-T therapies for cancer

The drug company is partnering with Calibr to develop universal CAR T cells directed to different tumors via antibody switches




era

Organic photovoltaic window device generates electricity and blocks heat

Improvements to device may eventually cut external power demands for buildings by 50%




era

Carisma Therapeutics raises $53 million for CAR-T alternative using macrophages




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Nanostructures help chemists generate hydrogen in microgravity

Textured catalyst prevents gas bubbles from clinging to surfaces




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Genes found in the desert inspire drought-tolerant crop trial

PlantArcBio, an Israeli start-up, will try out its new soybean genes at the University of Wisconsin




era

Compass Therapeutics debuts with $132 million in funding




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FTC takes Tronox and Cristal to federal court




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Fetal gene therapy could treat genetic diseases in the womb

Researchers are working to fix genetic conditions like Gaucher disease before birth by testing experimental therapies on fetal animals




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HotSpot Therapeutics debuts with $45 million to pursue allosteric inhibitors

The company claims its technology will allow it to access previously undruggable targets




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Bill Gates backs Alzheimer’s diagnostics with new Diagnostics Accelerator venture fund




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Supramolecular complex liberates lithium

Cation gets a conductivity boost by capturing its counterion




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HotSpot Therapeutics debuts with $45 million to pursue allosteric inhibitors

The company claims its technology will allow it to access previously undruggable targets




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PTC buys gene-therapy-focused Agilis




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Sangamo acquires TxCell for cell therapy




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Canada issues scientific integrity guidance for federal researchers




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Overall, Porsche Cayenne Coupe is a great package

This coupe SUV has all the elements that make a Porsche both aesthetically and dynamically poised.



  • SUV
  • BMW
  • Porsche Cayenne Coupe

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Federal Tax Practice

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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Federal Master Tax Basics

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
Bonus features:
  • 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.

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The Federal Budget 2011

This Special Report contains the full text of the 2011 Federal Budget announced on March 22, 2011.

In addition this report contains commentary written by Fraser Milner Casgrain LLP and other members of CCH Canadian’s Editorial Board..



Shipping March 23, 2011

 

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Federal Income Taxation: Fundamentals, 4th Edition

Please note that new editions will be available by mid August, 2011

The Federal Income Taxation: Fundamentals, 4th Edition is the book of choice for the Certified General Accountants Association of Canada Taxation 1 course. This book is intended for students taking:

  • Business
  • Economics
  • Taxation
  • Law

This textbook has been structured to meet the specific needs of students enrolled in the following programs, or related introductory courses:

  • CGA
  • CMA
  • CA

Student Friendly

CCH has re-mastered and modified this resource to improve accessibility and increase student comprehension.

  • Covers the fundamental federal income taxation curriculum with a narrow scope and topical coverage
  • Study Guide and supplemental material for students and instructors makes learning even easier
  • Review Questions, Multiple Choice Questions and Exercises are provided at the end of each chapter
  • The proprietary, adjusted learning model employed in this text facilitates understanding and the application of knowledge
  • Practical examples and applications are designed to anchor and integrate learning
  • References to the Income Tax Act are incorporated throughout the text, with all key topics covered
  • Includes two extra appendices: Individual Tax Facts and Withholding Tax

Robert E. Beam, F.C.A., is a Professor Emeritus in the School of Accounting and Finance, University of Waterloo. He was associated with Ernst & Young, Chartered Accountants, Toronto.

From 1972 to 1998, he was Coordinator of the Tax Section of the School of Accountancy, Institute of Chartered Accountants of Ontario. In September 2002, Mr. Beam became the first recipient of the Canadian Institute of Chartered Accountants Award for Excellence in Tax Practice and Education. His articles have appeared in the Canadian Tax Journal.

Stanley N. Laiken, Ph.D., is the Deloitte Professor in the School of Accounting and Finance, University of Waterloo. He has taught taxation to students in professional programs, both at the university and post-university levels, since 1972.

He is a recipient of the Distinguished Teacher Award at the University of Waterloo and the Canadian Academic Accounting Association’s L.S. Rosen Award in recognition of outstanding contributions to Canadian accounting education. His articles have appeared in the Canadian Tax Journal. He is also the Director of the Deloitte Centre for Tax Education and Research at the University of Waterloo.

James J. Barnet

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Oil and Gas: U.S. Federal Income Taxation (2011)

The taxation of natural resources is one of the more complicated areas of the U.S. federal income tax system. From the acquisition of the mineral rights, to the exploration and development of the property, to the ultimate production of the mineral, there are unusual and challenging tax aspects along every step of the way.

Oil and Gas: Federal Income Taxation (2011) is an invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law.  

Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections:

  • Introduction to Oil and Gas Taxation
  • Acquisition of Interests
  • The Exploration Period
  • The Production Period
  • Dispositions
  • Other Areas

The text begins with a discussion of the nature of oil and gas reserves in order to gain a better understanding of the industry. The material following is organized in a logical sequence of events which traces the normal industry pattern for developing oil and gas reserves.

Special features include:

  • A special ''Highlights of New Developments'' section provides a convenient, at-a-glance summary of recent tax legislation, case law, rulings, position papers, etc., as they relate to the oil and gas industry, and it tells readers where in the volume they can find additional information on the specific topics.
  • Reflects all the recent developments in place, including new legislation, regulations and case law changes impacting this area since the previous edition published, allowing tax and legal professionals to stay current on this highly specialized area of tax law.  
  • Enables understanding of the myriad technical aspects of oil and gas taxation by thoroughly discussing the critical issues of:
    • economic interests
    • lease and purchase arrangements
    • royalties
    • working or operating mineral interest
    • production payments
    • net profits arrangements
    • geological and geophysical expenses
    • intangible drilling and development costs
    • sharing arrangements and carried interests
    • depletion
    • gross income from property
    • taxable income from property
    • unitizations
    • disposition of interests
    • nontaxable exchanges
    • losses and abandonments
    • types of ownership
    • alternative minimum tax
    • nonconventional fuel credit
    • depreciation
    • a

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Introduction to Federal Income Taxation in Canada, 32nd Edition

Introduction to Federal Income Taxation in Canada, 32nd Edition gives you a smart learning advantage – here’s how:

  • Each chapter includes examples, problems, multiple choice questions, and exercises designed to reinforce the material and text comprehension – with solutions provided for the student
  • Review questions throughout the textbook include discussion notes at the end of the book
  • Assignment problems and advisory cases have solutions provided in the Instructor’s Solutions Manual
  • Student DVD includes extra problems and solutions for self-study
  • CCH research software and CANTAX software also included on DVD

New this year – Student Study Guide:  This guide contains the solutions to the Review Question, Multiple Choice Questions, and Exercises, as well as additional study material and a glossary.

Income Tax Act compliant

Students dedicated to taxation and students interested in developing a solid general understanding of federal tax law will benefit from this resource. The contents are arranged in a sequence that follows the organization of the Income Tax Act for easy cross-referencing.

Reality checked

We know accuracy is critical and we pride ourselves on providing the most accurate and current content.

  • Updated annually to reflect Budget and other legislative changes to income tax provisions
  • All assignment materials have been carefully prepared and tested

Robert E. Beam, F.C.A., is a Professor Emeritus in the School of Accounting and Finance, University of Waterloo. He was associated with Ernst & Young, Chartered Accountants, Toronto.

From 1972 to 1998, he was Coordinator of the Tax Section of the School of Accountancy, Institute of Chartered Accountants of Ontario. In September 2002, Mr. Beam became the first recipient of the Canadian Institute of Chartered Accountants Award for Excellence in Tax Practice and Education. His articles have appeared in the Canadian Tax Journal.

Stanley N. Laiken, Ph.D., is the Deloitte Professor in the School of Accounting and Finance, University of Waterloo. He has taught taxation to students in professional programs, both at the university and post-university levels, since 1972.

He is a recipient of the Distinguished Teacher Award at the University of Waterloo and the Canadian Academic Accounting Association’s L.S. Rosen Award in recognition of outstanding contributions to Canadian accounting education. His articles have appeared in the Canadian Tax Journal. He is also the Director of the Deloitte Centre for Tax Education and Research at the University of Waterloo.

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era

Federal Tax Course (U.S.): A Guide for the Tax Practitioner (2011)

Federal Tax Course: A Guide for the Tax Practitioner offers the knowledge and know-how needed to deal effectively with all current developments in federal tax. This easy-to-use guide is written by Susan Flax Posner, one of today's most effective communicators on the tax law. The Guide presents a complete picture of the federal tax law for today's busy practitioners with clear and easy-to-understand explanations.  It discusses hundreds of tax strategies and uses real-world examples to illustrate application of tax principles. 

This comprehensive manual provides more than 2,300 pages of completely updated material, which has made it an essential and necessary reference for thousands of tax return preparers, business planners, legal advisors or business owners. The  Guide is the tax reference of choice for so many practitioners because it covers taxes in a uniquely approachable and understandable way and it helps readers avoid costly tax traps and keep tax bills at their rock-bottom minimum. Simply written and illustrated, yet comprehensive, the Guide provides:

  • Eight chapters on figuring the individual tax that clearly explain all the rules and concepts involved
  • Six chapters on deductions and exemptions that painstakingly present the detail in clear language
  • Five chapters on withholding, AMT and tax accounting that cut through the complexity for better understanding
  • Six chapters on taxation of corporations, S corporations, partnerships, and estates and trusts that plainly explain the rules
  • Five chapters on returns, payments, foreign income and estate and gift that crystallize the issues

The new 2011 Edition reflects the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act of 2010, and the Hiring Incentives to Restore Employment (HIRE) Act, as well as recent regulations, rulings and case law that impact the many topics covered.

CONTENTS:

Key Tax Return Filing Facts       
Excise Tax Rates         
2011 Federal Tax Calendar

Figuring the Individual Tax

1.    Individuals Filing Status, Personal Exemptions, Standard Deduction and Rates 
2.    Gross Income Inclusions          
3.    Retirement Plans 
4.    Employee Fringe Benefits 
5.    Gross Income Exclusions
6.    Gain or Loss Basis Recognition
7.    Gain or Loss, Sale of Residence, Casualty, Theft, Condemnation
8.    Capital Gains and Losses of Individuals

Maximizing Deductions and Credits

9.    Personal Deductions
10.  Travel and Entertainment Deductions
11.  Depreciation
12.  Business Deductions
13.  Losses and Bad Debts <

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2013 Canadian Federal Budget Plan: CCH Special Report

This Special Report contains the full text of the 2013 Canadian Federal Budget Plan with in-depth Budget analysis prepared by experts from Dentons and by Joseph Frankovic LL.B., LL.M., Ph.D., CFA. The commentary written for this report describes each income tax proposal contained in the Budget as well as proposals relating to GST/HST.

 

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




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Oil and Gas: Federal Income Taxation (2012) (U.S.)

Available: November 2011

This book is an invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law.

Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: 

  • Introduction to Oil and Gas Taxation
  • Acquisition of Interests
  • The Exploration Period
  • The Production Period
  • Dispositions
  • Other Areas

The text begins with a discussion of the nature of oil and gas reserves in order to gain a better understanding of the industry. The material following is organized in a logical sequence of events which traces the normal industry pattern for developing oil and gas reserves.

  • Special features include: A special "Highlights of New Developments" section provides a convenient, at-a-glance summary of recent tax legislation, case law, rulings, position papers, etc., as they relate to the oil and gas industry.
  • Reflects all the recent developments in place, including new legislation, regulations and case law changes impacting this area since the previous edition published.
  • Enables understanding of the myriad technical aspects of oil and gas taxation by thoroughly discussing the critical issues of:

1. Introduction to Oil and Gas Taxation
2. Economic Interest
3. Lease and Purchase Arrangements
4. Royalty and Overriding Royalty
5. Minimum Royalties
6. Working Interest (or for Operating Mineral Interest)
7. Production Payments
8. Net Profits Arrangements
9. Geophysical Expenses
10. Intangible Drilling and Development Costs
11. Sharing Arrangements and Carried Interests
12. Depletion Deduction – General
13. Allowance or Disallowance of Depletion
14. Property for Depletion Purposes
15. Cost Depletion
16. Gross Income from the Property
17. Taxable Income from the Property for Depletion Purposes
18. Limitations on Percentage Depletion
19. Unitizations
20. Disposition of Interests – Lease (or Sublease) and Sale
21. Nontaxable Exchanges
22. Losses and Abandonments
23. Associations Taxable as Corporations
24. Partnerships
25. Selected Corporate Issues
26. Alternative Minimum Tax (AMT)
27. Special Provisions Affecting the Determination of Tax
28. Tax Credits
29. Depreciation
30. Application of Accounting Methods
31. Oil and Gas International Provisions
Case Table
Finding Lists   

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