Publshed: 2002

Part of a series of books providing coverage of civil litigation law, A Guide to Collections Procedures in Ontario sets out the steps that a creditor must follow in attempting to collect monies owed to him or her.

What's included:

• The debt collection process
• The differences among the various courts and procedures
• The process of issuing the statement of claim, the processes involved in obtaining default judgment or summary judgment
• Defences that debtors often use in defending claims
• Enforcement of judgments, including a section on Reciprocal Enforcement of Judgments
• Precedents for notices of garnishment, writs of seizure and, statements of claim, affidavits in support of motions for judgment and draft judgments
• Precedents to assist creditors in the preparation of materials required to obtain, and ultimately to enforce, the judgment
• Precedents on an accompanying DVD

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The Supreme Court of Canada has delivered judgments in two critical cases involving the General Anti-Avoidance Rule. These long-awaited decisions are the most important developments in tax law in the past decade. Are you on the right side of GAAR?

History
When GAAR was introduced in 1988, it gave Revenue Canada very broad powers to challenge perceived tax avoidance activity. And since its genesis, there have been many justifiable concerns regarding GAAR's impact on tax planning. The bottom line is that GAAR has the power to affect any transaction that has the purpose of eliminating or reducing tax. But there has been little in the way of practical guidance to make informed planning decisions – until now.

The Essential GAAR Manual: Policies, Principles and Procedures is written by Canada's most highly regarded team of experts on GAAR issues at Fraser Milner Casgrain LLP: William I. Innes, LLB, LLM; Patrick J. Boyle, LLB; and Joel Nitikman, LLB, LLM. It was designed with your tax planning practice in mind and includes useful and accessible reference tools that will arm you with the knowledge and insight to inform your clients properly. It answers questions that will affect your tax planning strategies, such as:

• What's the future of GAAR after Canada Trustco and Mathew?
• What's a "textual, contextual and purposive" analysis?
• What does the Supreme Court of Canada mean by requiring that tax measures be "predictable"?
• What is the future of corporate tax planning?
• What is the future of family and estate planning?
• How will commercial tax shelters fare under the "new" GAAR analysis?
• How does a practitioner cope with the post-Canada Trustco climate?
• How do you document a transaction that may be probed by GAAR?

The author team goes beyond a descriptive and substantive analysis and provides you with key insights into the practical application of GAAR considerations for your day-to-day practice. As the application evolves, the CRA is likely to invoke GAAR with more frequency.

Resources

• The Bottom Line Magazine: Canada's premier newspaper for accountants – The Essential GAAR Manual
• CCH Publishes First Comprehensive GAAR Manual (11/04/2006)

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This practical reference contains all of the important authoritative pronouncements on GAAP with references to ASC codification, and the corresponding references to the original literature, including APB Opinions, Accounting Research Bulletins, FASB Statements, Staff Positions, Interpretations, Technical Bulletins, and Concepts, as well as AICPA Statements of Position as an aid. Securities and Exchange Financial Reporting Releases and EITF Issues are also covered when appropriate.

This volume contains accounting principles, financial reporting presentation requirements, required and recommended disclosures, and specialized accounting topics. The book includes examples, tables, exhibits, and practice aids that demonstrate how to apply GAAP in practice. In some cases, flowcharts are presented to explain, in clearer terms, the practitioner's decision process in applying a pronouncement. Current footnotes from annual reports provide clear examples of reporting.

The book also comes with a free companion CD-ROM that contains an electronic version of the book.

The 2013 GAAP Handbook covers the following topics:

PART I:       FINANCIAL STATEMENTS
PART II:      MAJOR ACCOUNTING AREAS AND REPORTING
PART III:     FOREIGN OPERATIONS AND DERIVATIVE INSTRUMENTS
PART IV:     GAAP IN SPECIALIZED INDUSTRIES

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The GAAP Handbook provides many rules of thumb. Its content includes informative rules, policies, and procedures applicable to CPAs and may be used as a training medium.
    
This practical reference contains all of the important authoritative pronouncements on GAAP with references to ASC codification, and the corresponding references to the original literature, including APB Opinions, Accounting Research Bulletins, FASB Statements, Staff Positions, Interpretations, Technical Bulletins, and Concepts, as well as AICPA Statements of Position as an aid. Securities and Exchange Financial Reporting Releases and EITF Issues are also covered when appropriate.
        
The book also comes with a free companion CD-ROM that contains an electronic version of the book.

PART I: FINANCIAL STATEMENTS

• Reporting, Presentation, and Disclosures for the Income Statement
• Revenue Recognition
• Balance Sheet Reporting and Disclosures: Assets
• Balance Sheet Presentation and Disclosures: Liabilities
• Balance Sheet Reporting: Stockholders' Equity
• Statement of Cash Flows
• Other Financial Statement Types and Related Items
• Disclosures

• Accounting Changes and Error Corrections
• Investments in Equity and Debt Securities
• Business Combinations
• Consolidation
• Leases
• Pension Plans and Other Postretirement Benefit Plans
• Income Tax Accounting

• Foreign Currency Translation and Transactions
• Derivatives, Repurchase Agreements, and Disclosures of Credit Risk and Fair Values: Accounting,  Reporting, and Disclosures
• International Financial Reporting Standards: An Examination of Accounting Convergence

• Accounting in Specialized Industries

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Robert J. Misey, Jr., JD, MBA, LLM

Provides a clear explanation of the organization, structure and processes involved in IRS practice. A favorite in practice and procedure classes because of its clear descriptions and logical presentation, it is a top reference for practitioners as well. The book patiently covers the basics, the complexities and the details with plenty of real-life illustrations and examples. All the latest IRS structural changes and developments are explained, and the book helpfully includes reproductions of official letters, forms and notices used by the IRS.

This comprehensive guide discusses the administrative structure of the IRS, ethical duties of the practitioner, preparer penalties, and the statute of limitations. The Service's procedure in determining, reviewing, litigating and collecting tax deficiencies is described, and the roles of all the key groups within the IRS are covered. Also included are a discussion
of related criminal investigations and the use of the IRS summons. The indirect method of proof is also covered.

Chapter 1: Organization of the IRS
Chapter 2: Practice Before the Internal Revenue Service
Chapter 3: Ethical Responsibilities
Chapter 4: Examination of Returns
Chapter 5: Large Case Audits
Chapter 6: Investigative Authority of the Internal Revenue Service
Chapter 7: Evidentiary Privilege for Federally Authorized Tax Practitioners
Chapter 8: Partnership Audit Procedures
Chapter 9: Penalties and Interest
Chapter 10: Statute of Limitations on Assessment
Chapter 11: Access to Internal Revenue Service Information
Chapter 12: The Appeals Office
Chapter 13: Assessment Procedure
Chapter 14: The Collection Process
Chapter 15: Claims for Refund
Chapter 16: Private Rulings and Determination Letters
Chapter 17: International Tax Procedure
Chapter 18: Criminal Tax Procedure
Chapter 19: Indirect Method of Proving Income

7" x 10"    1,000 pages

Related Products

Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.)
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Federal Tax Study Manual (2015) (U.S.)
Federal Taxation: Basic Principles (2014)
Principles of Business Taxation (2014) (U.S.)

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How prepared are you for unforeseen emergencies in your organization? The best way to prepare for unknown contingencies is to be ready for them. Proactive planning for such events makes you aware of any of the dangers associated with them. As unlikely as some events might seem to be in Canada, are you willing to take the chance of not being prepared?

Emergency Disaster Guidelines & Procedures For Employees is designed to prepare you, the employer, for any eventuality relating to any man-made or natural disaster or emergency. Most importantly, this publication discusses the elements necessary in developing an emergency response plan or business continuity plan. It also presents Canadian legislative references that are important considerations in the realization of a complete emergency plan.

Topics covered:

• Man-made contingencies like terrorism
• Fire safety
• Hazardous materials
• Bomb threats
• Crowd management
• Natural contingencies: blizzards, earthquakes, hurricanes, lightning, floods, and tornadoes

Features include:

• Tips on responding to numerous man-made and natural contingencies
• Inclusion of Canadian legislative references that will be of interest to all provinces
• Elements to consider in developing an emergency plan
• List of industry and other relevant e-mail addresses is included for further consideration

About the Authors
William Avery has an extensive background in the sport, leisure and entertainment industry. He has acted as Safety Manager for Busch Gardens, and as Corporate Safety Advisor for the Anheuser-Busch Companies Inc. (including all locations of Busch Gardens, Adventure Island, Sesame Place and Grant's Farm). In 1986, he joined SeaWorld Parks Ltd. as Director of Risk Management. In 1990, he began safety consulting and loss prevention work with various organizations.

Industrial Accident Prevention Association (IAPA) is a not-for-profit, member-driven organization operating since 1917. Representing approximately 45,000 member firms and more than 1.5 million workers, IAPA is Canada's leading health and safety association, providing educational, consulting and information programs, products and services for the prevention of workplace injury and illness.

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Turgeon, Mary Louise, author