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Marriage record of Kerr, Harry Henry and Weber, Maud Aurlee




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The Contextual Web: A background of intersecting historical and journalistic strands




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Website for analysis




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Marriage record of Cunningham, Howard E. and Webster, Nelle V.




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Structural benefits and distribution of cribellar thread in adult Tengella radiata webs (Araneae: Tengellidae)




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Fred Webb oral history interview




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Vertical stratification of web-building spiders in strangler fig trees?




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Examining Children's Websites




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Marcelina Webb




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Webb's Tampa-Jewels




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Webb's




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Webb's City




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Webb's Matadors




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Webb's Knock Outs




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Webb's Knock Outs




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Webb's Matadors




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Webb's Matadors




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Product :: Adobe Photoshop Elements 2019 Classroom in a Book (Web Edition)




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Product :: Adobe Photoshop Classroom in a Book (2020 release) (Web Edition)




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Product :: Adobe Photoshop Lightroom Classic Classroom in a Book (2020 release) (Web Edition)




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Product :: Adobe Photoshop Elements 2020 Classroom in a Book (Web Edition)




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Science confirms it: Websites really do all look the same

We studied 10,000 websites and found that their design has become more uniform over time.





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Rietveld refinement : practical powder diffraction pattern analysis using TOPAS / Robert E. Dinnebier, Andreas Leineweber, John S.O. Evans

Dinnebier, Robert E., author




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Web weight loss

By Posted: Thursday, May 08, 2008 at 9:14 a.m.Obesity inch the U.S.Â
According to the Centers for Disease Control and Prevention, about two-thirds of American grownups are overweight. Roughly one-third of Americans are obese. Being corpulence additions the hazard for many types of wellness problems, like bosom disease, type 2 diabetes, stroke, high blood pressure, high cholesterol, osteoarthritis, gallbladder disease, slumber apnea and certain types of cancer. In addition, fleshiness may impact quality of life and Pb to low self-esteem and depression. The Endocrine Society estimations fleshiness is associated with 400,000 deceases each twelvemonth in the U.S. and costs this state about $122.9 billion annually.Losing WeightÂ
One of the National Health Objectives for 2010 is to diminish the charge per unit of grownup fleshiness in the U.S. to 15 percent. Losing just 10 percentage of extra weight can greatly cut down the hazard of many obesity-related wellness problems. But weight loss isn’t easy. Many people go frustrated in their efforts to lose weight and give up. Some others are initially successful, but recover some or all of the weight when they travel back to their old feeding and life style habits. Alan Peterson, Ph.D., Psychiatry Professor/Researcher astatine Greenwich Mean Time Health Science Center, San Antonio, states weight addition often happens in a slow, steady pace. Many people only derive a few lbs a year. While that’s doesn’t look like a lot, over time, the accumulative weight addition can be quite significant, packing material on an other 10 to 15 lbs in just a couple of years. Peterson and his co-workers recently did a survey to find if a web-based weight loss programme could assist people lose weight or forestall weight addition over the long run. Survey participants were 446 corpulence active-duty Air Military Unit force (222 work force and 224 women). They were divided into two groupings for six calendar months of treatment. One grouping received usual care. The 2nd grouping received the web-based intervention, consisting of Internet-based nutrient and exercising diaries, online nutrition and behavioural guidance and synergistic telephone set phone calls with a counselor. At the end of the survey period, those who participated in the web-based intercession lost about 2.86 pounds. In addition, these work force and women lowered their BMI and decreased their percentage organic structure fat and waistline circumference. On the other hand, work force and women who received usual attention gained about 1.32 pounds. They also had an addition in BMI, percentage organic structure fat and waistline circumference. Behavioral Interventionist, Toni Brundige, states the survey shows a web-based weight loss programme can be a very effectual tool for helping people lose weight. Although the participants didn’t lose a important amount of weight, at least they didn’t addition weight (like the “usual care” group). And research shows a slow, steady weight loss is more than likely to be sustained than a speedy loss of pounds. Since many people have got entree to the Internet, a web-based weight direction programme have the possible to attain a big figure of people.AUDIENCE INQUIRY Some free synergistic web-based tools to assist you with diet and weight loss:
National Heart, Lung and Blood Institute, Â
Shape Up America! Cyberkitchen, Â
For general information about fleshiness and weight loss:
Centers for Disease Control and Prevention, Â
The Endocrine Society, Â
The Fleshiness Society,




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Citizen Azmari: making Ethiopian music in Tel Aviv / Ilana Webster-Kogen

Lewis Library - ML3917.I77 W43 2018




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Facebook to roll out revamped website for all desktop users in coming weeks

Social media site Facebook announced on Friday that it is set to roll out its redesigned desktop website to all its users over the next few weeks. It




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TNAU revamps its website

The redesigned and revamped official website of Tamil Nadu Agricultural University (TNAU) with the latest information of the activities of its college




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DDoS attacks surge on educational, civic bodies websites

As people confine themselves to their homes in the lockdown, hackers have increased focus on the targets that they can profit on.Cyber security expert




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[ASAP] Learning Beyond the Laboratory: A Web Application Framework for Development of Interactive Postlaboratory Exercises

Journal of Chemical Education
DOI: 10.1021/acs.jchemed.9b00756




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[ASAP] Property Information in Substance Records in Major Web-Based Chemical Information and Data Retrieval Tools: Understanding Content, Search Opportunities, and Application to Teaching

Journal of Chemical Education
DOI: 10.1021/acs.jchemed.9b00966




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All the little .txt files you can put in the root directory of your website

The ones I know of: ads.txt humans.txt robots.txt security.txt This site makes use of robots.txt and humans.txt. I don’t need ads.txt because 3rd-party ads aren’t currently running on the site, and security.txt seems not necessary as the site’s contact form is easy enough for anyone to find. I’m guessing there are other “little text files” out there, but I am super busy building a bookstore subdomain for the site with every spare minute. So for now I’ll post the files […]




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Owen W. Webster




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Archived Webinar – Taxation of Private Businesses

Webinar information current as of February 25, 2008.

Recent tax changes, including declining corporate tax rates, eligible dividends and an increasingly vigilant Revenue Agency have changed the ground rules for the taxation of private companies and their owner-managers. Because of new tax planning opportunities and traps, practitioners who simply follow past practices risk missing out on important tax planning opportunities – and may be putting their clients in tax jeopardy.

Audience: Advisors who want an overview of the key strategies that should be considered for Canadian-controlled private corporations and their shareholders should not miss this session.

AGENDA

Recent Developments in Remuneration - Robert Korne, BCF, Montreal and Quebec
  • Declining Corporate Tax Rates and Eligible Dividends
  • Integration: Bonuses Revisited
  • Rethinking RRSPs for the Owner/Manager
Maximizing the Capital Gains Exemption - Michael Goldberg, Minden Gross LLP, Toronto
  • Presale and Ongoing Purification Structures
  • Crystallization Strategies
  • Tax Effective Structures
  • The Section 84.1 Trap
Maximizing Low Rate Income - Ray Hupfer, McLennan Ross LLP, Calgary and Edmonton
  • Issues in Respect of “Association”
  • Benefits of Separating Businesses
  • Partnership Structures
  • Consulting Business Opportunities
Potpourri of Tips and Traps - William Cooper, Boughton Law Corporation, Vancouver
  • Asset Sales Trump Share Sales
  • Simplifying the Business Sale
  • Rethinking the Personal Services Business Rules
  • Trouble with Trusts
  • Tax Reporting Traps

This webinar will be presented by five tax specialists from the MERITAS Canada Tax Group.

David Louis LLB, CA has 30 years of experience in income tax matters, including personal, corporate, international, and estate planning, focusing largely on entrepreneurs.



Michael Goldberg LLB has been working with his clients and their advisors to assist them with their corporate, estate, personal and international tax planning needs.




William Cooper LLB, CGA has a broad range of experience in tax and corporate finance, including senior financial positions with a multinational forest products company.



Raymond Hupfer LLB, CA focuses on taxation matters, purchase and sale of businesse

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




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Archived Webinar – In-Depth Dividend Taxation

Webinar information current as of November 21, 2007.

On June 29, 2006, draft legislation was introduced to lower the income tax rate on large corporation dividends received by Canadians. The objective is to eliminate the double taxation of large corporation dividends and so to make these investments more attractive relative to income trusts and other investments. This webinar will deal with some of the issues arising from this proposed legislation.

Audience: Public practice accountants, tax preparers, lawyers – anyone who advises clients (personal and/or corporate) on taxation matters.

AGENDA

  1. Overview of the rules
  2. Two new tax accounts:
    1. GRIP (general rate income pool)
    2. LRIP (low rate income pool)
  3. Change of status:
    1. CCPC to non-CCPC
    2. Non-CCPC to CCPC
    3. Amalgamations and winding-ups
  4. Eligible dividends
  5. Excessive eligible dividends:
    1. Anti-avoidance rule
    2. Election to treat part as a non-eligible dividend
  6. Bonus vs. dividends
  7. Interaction with RDTOH
  8. Sale of assets vs. shares – How do these rules affect the decision?
  9. Impact on post-mortem planning
  10. Impact on holding company structures and estate freezes
  11. How to structure share capital to stream eligible dividend payments
  12. Impact on income splitting
  13. Impact on corporate-owned life insurance

This webinar will be presented by three tax specialists from Aird & Berlis LLP.

Jack Bernstein LLB is the senior tax partner and chair of International Tax Practice at Aird & Berlis LLP. He is a member of the firm’s Tax Group and Tax Litigation Group, as well as the Mergers and Acquisitions Team.
Barbara Worndl LLB has been a partner with Aird & Berlis LLP since 1988. She is practice group leader of the firm’s Tax Group. Barbara’s practice is focused on income tax with an emphasis on corporate and partnership taxation.
Andrew Nicholls LLB joined Aird & Berlis LLP in 1999. He is a partner and a member of the firm’s Tax Group. Andrew’s tax practice focuses on income tax in the areas of derivatives, corporate and international tax.

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




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Archived Webinar – GST Update

This webcast was recorded on March 5, 2008

The purpose of GST Update is to inform Canadian businesses of some of the more significant GST developments including recent legislative changes, CRA administrative policy developments, and recent GST jurisprudence. Through participation in this seminar, registrants will receive timely information on current issues and practical advice in dealing with day-to-day GST issues.

GST Update is intended for tax directors and corporate controllers responsible for GST compliance and planning initiatives.

Agenda

  • GST Rate Reduction
  • ITC Documentation Requirements & GST Registry
  • Corporate Reorganizations (GST Tips & Traps)
  • Hot Audit Topics
  • Standardized Accounting & Voluntary Disclosures
  • Case Law Update on Financial Services
  • Excise Tax & Insurance Premiums

The Speaker
Brent Murray is a partner in Wilson & Partners LLP, an independent tax law firm affiliated with PricewaterhouseCoopers LLP, whose practice focuses exclusively on commodity tax, customs and related matters including Goods and Services Tax (GST), Provincial Sales Tax (PST) and related cross-border matters. He has authored numerous articles and papers on commodity tax matters including conference papers for the Canadian Tax Foundation, Canadian Bar Association and CICA Commodity Tax Symposium and is a regular contributor to the GST Monitor and GST & Commodity Tax.

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




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Archived Webinar – Cross-Border Tax Update

This webcast was recoreded on March 26, 2008

Cross-Border Tax Update will discuss a number of changes affecting Canadian tax laws that have recently been enacted or that are expected to come into force in 2008 and will have a significant impact on cross-border taxation.

This webinar is intended to provide valuable updates to those with at least an intermediate understanding of cross-border tax issues including those working in private practice and those working in-house.

Agenda

  • Updates regarding the protocol to the Canada-U.S. Income Tax Convention
  • The elimination of withholding tax on interest paid to non-residents
  • Changes to the Canada Revenue Agency policy regarding amalgamations and non-residents
  • The status of the foreign investment entity/non-resident trust rules
  • Developments in the area of transfer pricing

The Speakers
Jules Lewy, LLB, is a Fraser Milner Casgrain LLP partner who focuses on all aspects of taxation, including corporate, international, and personal tax law, and frequently provides business and tax advice to owner-managed businesses, including advice on corporate reorganizations, acquisitions and divestitures.

Duane Milot, LLB, is a Fraser Milner Casgrain LLP lawyer whose practice focuses on general corporate income tax law for both domestic and international tax issues, and represents taxpayers in disputes with the Canada Revenue Agency and provincial tax authorities.

Christopher Steeves, LLB, is a Fraser Milner Casgrain LLP partner who practices tax law with particular expertise in the area of corporate restructurings and acquisitions involving Canadian businesses.

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




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Why Financial Planning is Important to Accountants Archived Webinar 2012

This webinar series consists of a panel of highly successfully accounting professionals who have each approached the integration of financial planning into their practice in different ways. This first webinar covers:

  • Why accounting professionals should be providing financial planning
  • The revenue opportunities
  • The benefits for clients and the Accountant
  • Finding the right fit – in-house resource or partnering with an external financial advisor.
  • The challenges of launching financial planning services

Part Two:
Best Practices in Financial Planning for Accountants Archived Webinar 2012

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




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Best Practices in Financial Planning for Accountants Archived Webinar 2012

This webinar series consists of a panel of highly successfully accounting professionals who have each approached the integration of financial planning into their practice in different ways. This second webinar will cover:

  • The role of the accountant in financial planning
  • What is permitted and what is prohibited
  • The importance of the engagement letter
  • The financial planning process from setting goals to presenting the plan
  • Best practices and lessons learned

Part One:
Why Financial Planning is Important to Accountants Archived Webinar 2012

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




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Archived Webinar: Legal Project Management: Why, What and How

In our current economic environment lawyers, both in in-house and external counsel, need to apply stronger and more transparent legal project management practices.  To ensure legal matters are handled efficiently, and to meet the needs and expectations of the business, in-house counsel need to partner with the business, and with external counsel, to scope, plan, staff and monitor the work. This webinar will provide an introduction to the primary elements of legal project management and discuss the benefits LPM can produce for in-house counsel in working with the business, and when working with external counsel. However, implementing LPM often means changing the way we practice.  This is not easy. We will look at the issues and challenges in getting a team to engage in this new approach and provide strategies for success.  The panel will include both internal and external counsel and will discuss real implementation scenarios and issues.

Key Learning Objectives:

  • Understand the professional obligations to adopt legal project management practices;
  • Understand the benefits of legal project management working within an organization and for an in-house team working with external counsel;
  • Understand the basic components of legal project management;
  • Understand the different approaches to preparing budgets and estimates; and
  • Be aware of the issues and challenges in implementing LPM.

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




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Archived Webinar: Conflicts of Interest: Professional Duties and Best Practices for In-House Counsel

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.




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Archived Webinar - They Bought the Farm - Tax Benefits on Farm Transfers

It's often a very difficult decision for your client to make, when they must decide whether to transfer holdings in their farm or farm property. But the complexity doesn't end there. While that decision is being made, the advisors must step in and help to ensure that the transactions are arranged in the most tax efficient and practical manner. For those approaching any potential farm restructurings or sales, this webinar will be essential.

This archive webinar covers a comprehensive look at the preferential tax treatment that transfers of qualifying farms or farm property can enjoy on passing to the next generation or on the sale to outside parties. This includes an overview of the capital gains exemption available for the sale of qualifying farm property shares and partnership interests, and rollovers to certain family members (both inter vivos and on death). While similarities do exist with among these transfers, there are traps and nuances that practitioners must be aware of to ensure their transactions qualify for beneficial tax treatment desired.

More specifically, for each of the above types of transfers, this archived webinar will explore:

  • What property qualifies for the treatment?
  • Who is entitled to the preferential tax benefit?
  • What does farming mean in these contexts?
    • What is the business of farming for tax purposes?
    • What is being "actively engaged on a regular and continuous basis"?
    • Who must farm the property?
    • When must farming activity take place?
    • How much of the property must be used in farming?
  • What are the common things farms may do to fall offside?
  • Putting it all together - a compare & contrast with examples
  • Bonus Issue (time permitting) - Craig vs. the Queen - restricted farm losses

Note: This webinar took place on October 1, 2013.

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




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Archived Webinar - The Use of Trusts in Estate and Business Planning

Trusts have become extremely valuable tools when planning for the continuance of a person's estate, and are often used in business succession planning as well. For example, discretionary trusts are one of the most flexible tax planning tools available. However, there are many types of trusts, and each can be used to tailor specific planning needs.



Just as trusts are a valuable tool, there are also many tax and legal traps that one needs to be cognizant of when using them in client situations. For example, the very creation of the trust can be particularly troublesome if it is not set up with the correct attributes or if assets are not transferred to it correctly.

This 2 hour webinar will provide a practical and complete overview of the legal definitions and considerations of various trust types, as well as reviewing important tax considerations when planning with trusts. Examples of suggested tax planning structures and related tips will also be provided.



More specifically, topics covered will include:

  • What elements are required for a properly created trust
  • Tax issues to review when creating a trust and in particular the tax attribution rules
  • Review of types of trusts used in estate and business planning - including insurance trusts, spendthrift trusts, asset protection trusts, private foundation trusts and trusts created for probate and estate tax minimization and income splitting
  • Change of trustees - change of control from a tax perspective
  • What are the tax and other limitations of amending a trust once created
  • What ongoing obligations do trustees have to beneficiaries, including reporting and trust accounting

 




 

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




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Archived Webinar - The Ultimate Corporate Counsel Webinar

Webinar information current as of November 5, 2009

Barry Reiter and a panel of experts provide a closer look at the key legal developments influencing Canadian Corporate Counsel today.

Key Learning Objectives

  1. You will understand how recent developments in internet and privacy law have changed how businesses operate
  2. You will be aware of how the employee/employer relationship has changed as a result of recent developments in employment law
  3. You will be cognizant of the curent changing and challenging environment in which in-house counsel operate and how they must respond to a variety of external and internal challenges
  4. You will understand why changes to the Competition Act, the current scrutiny of executive compensation, privilege and access to information requests, and the move to IFRS require your attention.

Panel of experts

Barry Reiter - Chair, Technology, Media and Entertainment Group and Chair, Corporate Governance and Director Protection Group, Bennett Jones LLP
Robert Fabes - Assistant General Counsel, Legal Affairds, Canada Post
Anne Fitzgerald - Senior Vice President, General Counsel and Corporate Secretary, Cineplex Entertainment
Andrea Wood - Chielf Legal Officer, Globalive Wireless Management Group

Format

The following is required to access the archived webinar:

  • Flash Player installed in your computer
  • Internet Connection
  • Sound Card

The webinar consists of a recording only of the live event. There is no time limitation in usage, you can play, pause and stop the presentation at your convenience.

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




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Archived Webinar - Reporting Foreign Property on the T1135

Interested in Reporting Foreign Property on the T1135, but missed the webinar that took place on May 5, 2014? Here is your chance to purchase the webinar recording.

The CRA has extended the filing deadline for the T1135 to July 31, 2014. If you will be preparing T1135 forms for T1 clients after tax season, have to prepare T1135 forms for corporations or just want to make sure that you filed your T1135s correctly, then view this webinar for an analysis of the revised T1135.

Maureen Vance, CPA, CA, a tax consultant with Wolters Kluwer CCH will explain the new reporting requirements on the T1135 and your reporting options, and will also review what constitutes Specified Foreign Property.

The webinar archive will include the following topics:

  • New T1135 requirements
  • Recap of the definition of Specified Foreign Property
  • The T3/T5 exclusion explained
  • The 2013 Transitional Reporting method
  • Choosing between the T3/T5 exclusion and the transitional reporting method
  • Filing the T1135
  • 2014 year ends
  • Penalties and extended reassessment
  • Q&A
    • Target Audience

    This archive webinar will be of interest to all professionals who prepare a T1135 for a taxpayer, whether the taxpayer is an individual, corporation, trust or partnership.

    This Webinar Includes: 

    • 30 days to review the webinar recording
    • PDF version of the presentation slides


     

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




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    Archived Webinar - Preparing & Conducting a Consultation with CCH Profit Driver

    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.




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      Archived Webinar - Implementing Estate Freezes Part I

      One of the tax planning strategies often employed in estate planning involves the use of an estate freeze to transfer future growth in assets to the next generation. Estate freezes come in many forms, and each bears its own unique set of risks and complexities.

      Join the tax lawyers of Minden Gross LLP for a practical two-part discussion of estate freezes. This webinar will highlight some of the topics found in CCH's "Implementing Estate Freezes", authored by David Louis of Minden Gross. More particularly, the first part of this webinar series will review the "why's" and "how-to's" of implementing estate freezes, and provide guidance on avoiding common traps associated with such types of succession plans. More specifically, topics covered in Part 1 will include:

      • What is an estate freeze?
      • When should a freeze be implemented?
      • Basic configuration
      • Share provisions
      • Section 85 vs section 86 freezes
      • Common pitfalls
      • The use of trusts
      • Tax traps associated with estate freezes

      Part 2 of this series will air during the winter semester. Details can be found at [link coming later].

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




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      Archived Webinar - GST/HST and Real Property Transactions

      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.




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      Archived Webinar - Death and Taxes - When Life's Two Certainties Collide

      By popular demand, we are now offering an archived version of the webinar Death and Taxes - When Life's Two Certainties Collide that took place on October 28, 2014.

      Many a joke has turned on the axiom about the certainty of death and taxes. However, when the first precipitates the second, the resulting complexities are anything but humorous. The planning opportunities and potential complications in planning for those who have a broad base of asset holdings often leave accountants feeling confused and frustrated. Fret no longer.  

      In this insightful but concise two-hour archived webinar, Shaun Doody will provide a practical overview of the tax issues and considerations that can arise upon the death of a taxpayer. This includes an overview of the deeming rules invoked on death, the tax treatment of various assets, and some planning opportunities and strategies available to deal with these issues.

      More specifically, topics covered will include: 

      • Overview of taxation on death in Canada
      • Income in year of death
      • Deemed realization of income at death
      • Deemed disposition of assets at death
      • Tax treatment of jointly held assets
      • Tax treatment of special assets
        • Principal residence
        • Small business corporations
        • Farming and fishing properties
        • Cottage and vacation properties
        • Partnership interests
        • Trust interests
        • Personal use property
      • Charitable donations
      • Special rules and elections
      • Insurance 
        • Corporate owned policies
        • Valuation issues
        • Capital dividend account
      • Foreign assets
      • Post-mortem tax planning
        • Capital losses of the estate
        • Step up strategy
        • Pipeline strategy
      • Taxation of estates
        • Testamentary trusts
        • Testamentary spousal trusts
        • 21-year rule
        • Distributions to non-residents
        • 2014 Budget changes to taxation of estates/testamentary trusts 
      • Estate planning
        • Objectives
        • Estate freeze
        • Inter vivos trusts
        • Charitable donations
        • Spousal rollovers
        • Income splitting
      • US tax issues

       This archived webinar includes:

      • 30 days to review the webinar recording
      • PDF version of the presentation slides

      Our Speaker: 
      Shaun Doody
      , Tax Lawyer, Fogler Rubinoff LLP

      Sha

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




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      Around The Web

      In the first of our bi-weekly links shows we chat about the latest news on the Editorially team, have some friendly banter about startup culture and Kieran delves into the world of devices.

      If you have a link for us feel free to get in touch on Twitter and Facebook.