Finance Minister Nirmala Sitharaman on Friday hiked tax on petrol and diesel, raisedimport duty on gold, levied additional surcharge on super rich and brought a tax on high value cash withdrawals as she sought to spur growth with reduction in corporate tax and sops to housing sector, startups and electric vehicles.

Capital Cost Allowance in Canada is designed as a handy reference that includes all relevant primary and secondarymaterials, as well as extensive commentary to help maneuvre through the rules affecting a broad range of corporate and individualtaxpayers, and answer all of your capital cost allowance questions. This valuable resource will save you valuable research time whileproviding the security and convenience of being able to reference supporting legislation. It's everything you need to know in one handyreference!

Features include:

• Extensive commentary on all aspects of the capital cost allowance system, including transfers, restrictions, trusts, goodwill, and other intangibles, as well as many other issues relating to depreciable property
• Full text of provisions of the Income Tax Act, Income Tax Regulations, and Income Tax Application Rules relating to capital cost allowance, including any proposed amendments to the legislation as of September 15, 2005
• Complete examination of deductions for each individual Class under Schedule II of the Income Tax Regulations
• Detailed examples illustrating the operation of the capital cost allowance rules
• Interpretation Bulletins and Information Circulars relating to capital cost allowance issued by the Canada Revenue Agency reproduced in full
• Comprehensive table of contents
• Alphabetical table of capital cost allowance rates
• Detailed topical index
• Extensive reference tables for locating interpretation bulletins, information circulars, and sections of the Act and Regulations reproduced in the Guide

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Published: 2002

Part of a series of books providing coverage of civil litigation law, A Guide to Costs in Ontario takes a practical approach to the granting of costs and the determination of their quantum. The authors discuss the implementation of the Costs Grid, the requirement that costs on motions be fixed by the motions judge and be made payable forthwith, the determination of costs by judges on motions and trials, and the new terminology for costs.

This book will appeal to legal practitioners, family and criminal law lawyers, and professional accountants. In softcover format, this book is ideal for use by practitioners in court or meetings.

What's included:

• Conduct of a Solicitor-Client Assessment
• Considerations in Assessing a Solicitor's Account
• Orders for Costs as Between Parties (contains the new Costs Grid)
• Effect of Settlement Offers on Costs
• Costs When Recovery Limited to Accounts Within Limited Jurisdiction
• Contingency Fees and the American Experience
• Precedents on an accompanying DVD

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Webcast information current as of June 25, 2009

CCH IFRS Webcast Series 2009 - Seminar 1

Many organizations recognize that International Financial Reporting Standards (IFRS) conversion is not a simple process. It’s going to require not only adopting a new financial reporting framework, but may also significantly impact other areas of the business such as income taxes, internal controls, systems and human resources. As organizations scope the effort required for IFRS conversion, identify the required resources and refine their impact analyses, many discover that the project is more complex than first anticipated.

This 90 minute webcast is designed to assist accountants who are planning to commence their IFRS conversion project in 2009. It contains cost-effective strategies with which to approach the most important elements of an IFRS conversion, covering:

• Types of costs
• The notion of cost-effective solutions
• Perspectives on costs
• Common costs analyses for IFRS conversion
• Effectively Managing Costs of Conversion
• Cost-effective solutions
• An alternative characterization of costs
• Out-of-pocket costs of conversion
• Out-of-pocket costs of conversion: SEC estimates
• SEC estimates
• Cost-Effective Conversions: Matters of Process
• Potential costs of conversion
• Basic guidelines for cost-effective solutions
• Additional steps for cost-effective solutions
• The dimensions of a resource planning template
• Cost-Effective Conversions: Matters of Principle
• Matters of principle
• Specific principles
• Managing other costs
• Potential benefits

Speaker

Dr. Peter Chant, FCA

Peter is a partner in the National Assurance and Advisory group at Deloitte & Touche LLP. He is a former member and chair of the Canadian Accounting Standards Board and was co-chair of the CICA/FASB Task Force that developed the current Canadian and FASB standard on segmented information. He was also a member of the FASB Task Force on Business Combinations that developed the FASB's current standard on that topic, and a member of the G4+1 Group of standard setters, which included the chairs of the IASB, the FASB and the Canadian Accounting Standards Board. He has published a textbook on advanced accounting in Canada, and was co-author of a research paper on accounting for joint ventures that was published by the G4+1. He is currently chair of the Task Force on Non-GAAP Performance Measures of the Canadian Performance Reporting Board of the CICA. He has a PhD in Accounting

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Practical Guide to Cost Segregation (Fourth Edition) not only explains how a cost segregation study is performed, but also outlines the steps needed to practice in this discipline and how to integrate and expand the broad practice of the firm taking it on. Comprehensive discussion is supported by practical illustrative examples. The book also explains how to sell and price cost segregation studies and analysis as a meaningful service to a firm's clients. 

Cost segregation involves much more than real estate. Land improvements and personal property components potentially eligible for separate depreciation over a reduced depreciation period include parking lots, sidewalks, curbs, roads, fences, storm sewers, landscaping, signage, lighting, security and fire protection systems, removable partitions, removable carpeting and wall tiling, furniture, and counters. Also potentially eligible are appliances and machinery unrelated to the operation and maintenance of the building and the portion of electrical wiring and plumbing properly allocable to machinery and equipment that is unrelated to the operation and maintenance of the building. 

Chapter 1   Introduction to Cost Segregation
Chapter 2   Opportunities for Cost Segregation Studies
Chapter 3   Working with the Client
Chapter 4   The Law
Chapter 5    MACRS Property Classes and Conventions
Chapter 6    Prospective Projects
Chapter 7    Beginning a Cost Segregation Study
Chapter 8    Cost Segregation Methodology
Chapter 9    Deliverable and Support
Chapter 10  Change in Accounting Method
Chapter 11  Personal Property Allocations – State Tax Considerations
Chapter 12  Cost Segregation Studies and Code Sec. 1031 Exchanges
Chapter 13  Cost Segregation Opportunities and Code Sec. 754 Elections
Chapter 14  Capitalization of Tangible Assets
Chapter 15  IRS Audits of Cost Segregation Studies
Chapter 16  Cost Segregation Opportunities and Code Sec. 179D

Related Products

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition)
Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.)
State Tax Handbook (2015)
U.S. Master Depreciation Guide (2015)

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Maté, Gabor, author

It sure did for New Zealand pace legend Richard Hadlee who had to offer his teammates a week's holiday to take one home back in 1986.

Infosys, India's second largest information technology (IT) services company, is likely to book an impact of less than $1 million (Rs 6 crore) due to the financial irregularities in the accounts of its business process outsourcing (BPO) arm, which led to the dismissal of the unit's chief financial officer, Abraham Mathews earlier this week.