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Ontario Retail Sales Tax with Commentary

This edition is current to July 31, 2007

Now in its 28th edition, this well-known title consolidates the full text of the Ontario Retail Sales Tax Act and Regulations and includes current Retail Sales Tax Guides, Small Business Pointers, Information Notices, Interpretation Letters, and General Information Bulletins. The expert comprehensive commentary, by the firm of Ryan (formerly Robert Brakel & Associates), reflects recent changes, including those announced in the 2007 Ontario Budget.

Topics covered:

  • Specific applications of Ontario sales tax
  • Exemptions
  • Refunds
  • Vendor responsibilities
  • Audits
  • Assessments
  • Appeals

Features include:

  • Quick reference charts, including an overview of taxable and exempt goods and services
  • Frequently asked questions and answers highlighted throughout the commentary

Updates include:

  • New rules for the application of sales tax to computer software and related services
  • Changes to the rules pertaining to purchase exemption certificates
  • Changes to the rules pertaining to related party transactions
  • Consequential amendments to the change in the GST rate
  • Changes to various exemptions and rebates
  • 2005, 2006, and 2007 Ontario Budget changes
  • Updated commentary, for all recent changes in legislation and case law
  • Updated legislation, incorporating all recent amendments to July 31, 2007
  • New and revised administrative guides and publications, including updated guides on computer software and purchase exemption certificates
  • A new guide on common audit issues and additional interpretations on leases and rentals and telecommunications services

Table of Contents

  • Foreword
  • Summary of Amendments
  • Quick Reference Charts
  • Ontario Retail Sales Tax Commentary
  • Retail Sales Tax Act
  • Regulation 1012: Definitions, Exemptions and Rebates
  • Regulation 1013: General
  • Regulation 10/03: Rebate for Energy-Efficient Appliances
  • Retail Sales Tax Information Notices
  • Retail Sales Tax Guides
  • Small Business Pointers and Small Business Guide
  • Retail Sales Tax Interpretation Letters
  • Ministry of Revenue Tax Offices
  • Topical Index

About the Author
Formerly known as Robert Brakel & Associates, Ryan is the leading tax services firm in North America, with the largest transaction tax practice in the United States and Canada. Since 1974, the firm's Canadian practice, located in Toronto, Ontario, has performed work for more than 5500 organizations on a variety of tax matters, both provincially and nationally. Headquartered in Dallas, Texas, the firm provides a comprehensive range o

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Dominion Tax Cases (current) with Consolidated Finding Lists

This service includes Dominion Tax Cases (Current) and Dominion Tax Cases Consolidated Finding Lists.

Features include:

  • Income tax decisions released by the Tax Court of Canada
  • Judgments from the Federal and Supreme Courts of Canada and the higher courts of the provinces on questions of federal income taxation
  • Headnotes summarizing each decision
  • Dominion Tax Cases Consolidated Finding Lists (included electronically) provides fast reference to over 10,000 full-text decisions of the federal Income Tax Act
  • Appeals Filed section alerts the tax researcher to appeals still pending and refusals of Leave to Appeal
  • Includes Topical Index and Cases Cited

Related Products

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Cantax T2 and T2 Plus with Corporation Internet Filing

For more than 20 years, Cantax T2Plus with Corporation Internet Filing has been the go-to corporate tax software for Canadian professionals, and with reason. It’s your tool to navigate tricky corporate returns easily and accurately, so you can get back to the business of offering your clients more.

Everything you need, anywhere you are

Are you in rural Alberta and need a form? Or maybe you’re in Ontario and dealing with harmonization? No problem. Cantax T2Plus with Corporation Internet Filing supports corporate returns in every province or territory, except Québec. And whether your clients do business in one or all of the provinces and territories, you’re prepared. Every calculation and common forms are included.

Plus:

  • You don’t need to remember the name of every lesser-known form — simply perform a keyword search for forms.
  • Clients with all kinds of year-end dates? One version of Cantax T2Plus with Corporation Internet Filing can handle them all.
  • Bankruptcy filings are handled without purchasing additional modules.

Productivity features save you time and effort!

  • You’re still prepared next year, and the year after that. Cantax T2Plus with Corporation Internet Filing provides coverage for roughly 3½ tax years.
  • Ontario harmonization changes are built right in so there is nothing extra you need to do.
  • Completing a form that’s required on separate filings or documents? You can "clone" certain forms to create an extra copy, so you can improve accuracy and save time.

Save your energy for helping your clients, not figuring out tax software

Starting right from the get-go, Cantax T2Plus with Corporation Internet

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Cantax T1 Plus with EFILE

If you're not using EFILE to file your returns, you're spending a lot more time and effort than you need to. EFILE eliminates paper, printing and collating. Get started with a basic Internet connection and Cantax T1Plus with EFILE.

It's so user friendly, anyone can do it
The Setup Wizard makes it simple to configure the EFILE module. And since the EFILE module is fully integrated within Cantax you don't even have to exit the program to transmit. With one single click, the EFILE One Step command will generate your transmission file, and make your transmission connection and transmit the file to CRA. It doesn't get any easier.

You can choose from 3 ways to transmit to the CRA

EFILE On-Line
Transmit returns one at a time and receive instant acknowledgements.
Cantax Transmission Service
A simple, fast and reliable way to transmit up to 60 returns at a time. File integrity is verified during transmission and you get a summary of transmissions for your records.
EFILE On-Line Plus
Transmit up to 60 returns at a time and receive acknowledgements back in a few hours.

SEND is included in EFILE
For discounters, Cantax T1Plus with EFILE has SEND support, including the SEND On-Line system that allows you to make SEND requests to the CRA via the Internet.

EFILE makes it easy to manage workflow
Automated EFILE return status makes it easy to monitor your EFILE returns. Generate reports using the EFILE status filter to easily manage your

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Canadian Tax Reporter with Window on Canadian Tax Library

Bundled to help you better understand how the CRA thinks

This combination of Canadian Tax Reporter and Window on Canadian Tax Library offers unique insights into the internal operation of the CRA.

The Internet version is updated semi-monthly.

Canadian Tax Reporter

This full income tax service provides extensive commentary on all aspects of federal income tax, written by tax experts from Dentons Canada LLP, PricewaterhouseCoopers LLP, Joseph Frankovic, tax lawyer and member of the adjunct faculty of Osgoode Hall Law School, and a team of other expert contributors.

Content includes:

  • Income Tax Act and Regulations
  • Related statutes, including the Employment Insurance Act, the Canada Pension Plan, the Tax Court of Canada Act, and the Federal Court Act
  • CRA Bulletins, Circulars, Technical News, Registered Plans Newsletters, and Registered Charities Newsletters
  • Federal Income Tax forms and guides
  • All international tax treaties and social security agreements signed by Canada
  • Pending amendments to the Income Tax Act and extensive related matter
Bonus features:
  • Window on Canadian Tax®
    The most comprehensive tax product in Canada that provides expert commentary on internal CRA documents in both English and French. Delivers valuable insights into the CRA’s approach to the law, including actual practices and policies of the government relating to tax matters. Content includes:
    • CRA documents, pertinent legislation and tax cases
    • Commentary on the CRA’s most important internal documents by Dentons Canada LLP and other expert contributors, including Technical Interpretations, Advance Tax Rulings, memoranda between CRA offices and CRA’s answers to Tax Roundtable questions from various conferences
    • Cross-references to Wolters Kluwer CCH’s Canadian Tax Reporter
    • French CRA documents, summarized in English
  • Free training and technical support
Window on Canadian Tax is a registered trademark of Wolters Kluwer Limited.

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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Canadian Tax Reporter with Canadian GST/HST Reporter

Bundled for comprehensive coverage that saves time and improves accuracy

This combination of subscriptions ensures you have the most comprehensive coverage of developments concerning income tax and the GST/HST. 

Your subscription includes:

  • Canadian Tax Reporter for timely and extensive commentary on all aspects of the Income Tax Act?from some of Canada’s leading tax experts
  • Canadian GST/HST Reporter, the complete, authoritative, easy-to-use reference on GST/HST
  • Income Tax Act
  • Income Tax Regulations
  • Pending amendments to the Act and Regulations
  • Explanatory notes
  • Department of Finance comfort letters
  • and much more
Bonus features:
  • Roadmaps provides a practical jumping-off point for tax research that helps you navigate tax issues and related commentary more efficiently.
  • Tax Topics weekly newsletter featuring articles by leading tax experts on current issues, government news releases, current cases, and other tips and information.
  • CCH Special Reports delivers paper copies of Department of Finance draft legislation, Notices of Ways and Means Motions, and other important releases.
  • CCH Smart Charts® integrates your subscription content to quickly create federal-provincial tax comparisons in an easy-to-read chart 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.

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Canadian Legislative Pulse with Regulations

The Canadian Legislative Pulse is the one-stop continuously updated website that is relevant for law librarians, lawyers, law students, corporate counsel, or any individual or organization requiring up-to-date information on the status of Canadian legislation. Based on the overwhelming feedback of Pulse customers, you can now track Bills and Regulations.

Here are just a few of the benefits that you receive from this prize-winning site:

  • Covers all jurisdictions
  • Tracks changes since your last log-in
  • Offers quick links to legislative assemblies
  • Sorts legislation by Bill number, Bill title, or Chapter number
  • Allows you to quickly track selected Bills with 'My Bills' feature
  • E-mail notification of new Bills
  • Continuously updated
  • Presents the latest updates at a glance
  • Provides easy-to-use search templates
  • Searchable by Bills and corresponding Acts that are amended
  • Weekly Bill summary

With the addition of the newly-added Regulations-Tracking feature, you can now streamline your research one step further! You can:

  • Access Regulations by number and title
  • Clearly identify amended Regulations
  • Identify enabling Acts for a particular Regulation
  • Access links to the various Federal and Provincial Gazettes
  • Search Regulations by number, title or by enabling Act

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




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Canada Income Tax Guide with Income Tax Act, Regulations and Rulings

A concise guide to the Income Tax Act, plus relevant legislation

If your practice calls for the basics, the Canada Income Tax Guide with Income Tax Act, Regulations and Rulings has you covered. In addition to the fundamental Canada Income Tax Guide, it provides you with full text of relevant legislation, regulations, and government publications, all in one bundle.

When you’re looking for a concise treatment of Canada’s Income Tax Act, this package provides the right amount of information in the right place, and represents unbeatable tax research value.

The comprehensive guide places the emphasis on issues of most concern to practitioners, including retirement saving, pension plans, capital cost allowance, automobile benefits, support payments, small business deduction, SR&ED, and investment tax credits

The Internet version is updated semi-monthly.

Content includes:

  • Commentary on the Income Tax Act compiled by Wolters Kluwer CCH analyst Robert Spenceley, and tax planning strategies by contributors from Minden Gross LLP.
  • Income Tax Act and Regulations
  • Income Tax Folios, Bulletins, Circulars, and Technical News
  • Department of Finance comfort letters and news releases
  • Canada-US and Canada-UK tax treaties
  • Comprehensive set of charts and tables setting out tax rates, credits, and other useful tax information
  • Former Income Tax Act
  • Federal Budgets
Bonus features:

  • Tax Notes monthly newsletter to keep you current on the latest changes affecting federal income tax.
  • 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.
  • Activity logs help you keep track of time spent doing 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 Canada Income Tax Guide with Income Tax Act, Regulations and Rulings also find these publications instrumental to their pra

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Canadian Income Tax Act with Regulations, Annotated - Academic 96th Edition

Please note that our CCH Canadian Income Tax Act with Regulations, Annotated - Academic 96th Edition is only available to post-secondary students or institutions and can be purchased alone, or as part of a tax bundle for even greater savings. For more information, please follow the links below:

Introduction to Federal Income Taxation in Canada, 34th Edition

Federal Income Taxation: Fundamentals, 6th Edition

The 96th edition of the Canadian Income Tax Act with Regulations, Annotated - Academic is filled with accurate, up-to-date content and highlights proposed legislative changes that make it indispensable for tax professionals.

The 96th edition continues the CCH practice of providing valuable cross-references and editorial notes from leading tax experts to assist you with Canada's complex tax laws. The various types of related information are clearly identified, making it easy to find the answers you need to make smart decisions quickly.

The Canadian Income Tax Act with Regulations, Annotated - Academic 96th Edition encompasses all the latest developments that are essential to tax professionals, including:

  • The full text of the Income Tax Act and Regulations as amended to July 2013
  • Legislation from Bill C-60, Economic Action Plan 2013 Act, No. 1, implementing certain 2013 Budget proposals
  • Legislation from Bill C-48, Technical Tax Amendments Act, 2012, enacting several past years of numerous technical amendments throughout the Act and Regulations
  • Additional 2013 Budget proposals not yet enacted and other draft legislation proposals released up to July 12, 2013
  • Selected Department of Finance comfort letters, news releases, and remission orders
  • Canada-U.S. and Canada-U.K. Tax Conventions
  • Interpretation Act and The Income Tax Conventions Interpretation Act

Other features in the Canadian Income Tax Act with Regulations, Annotated - Academic 96th Edition make it easier and faster to use:

  • New and updated editorial notes with explanations, tips and traps
  • Cross-references to additional sources of information, including:
    • Related sections of the Act and Regulations
    • Income Tax Folios, Bulletins, Circulars and Technical News
    • CRA forms and guides
    • CCH newsletter articles
    • Canadian Tax Foundation articles
    • Key

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




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SEC Disclosures Checklists, (2011 Edition) with CD-ROM

Available: November 2011

A practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis, and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in SEC 1933 or 1934 Act filings. It can be used to prepare and review the financial statement disclosures of non-small business, domestic registrants.

The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement.

Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume.

The free, back-of-the-book CD contains three checklists covering the same disclosure questions and requirements in the book.        

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GAAP Financial Statement Disclosures Manual, (with CD-ROM), 2011-2012

Available: September 2011

Author: George Georgiades, CPA

The 2011-2012 GAAP Financial Statement Disclosures Manual provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements. Specifically, the Manual:

  • Provides over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement.
  • Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes.
  • Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual.
  • Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities.

All of the sample disclosures in the GAAP Financial Statement Disclosures Manual are included on the accompanying CD-ROM. Therefore, once you’ve identified the disclosure suited to your specific needs, you can simply select it from the CD-ROM, place it into your financial statements, and then modify it as necessary. Also included is a financial statement disclosures checklist that provides a centralized resource of the required and recommended GAAP disclosures and key presentation items currently in effect, using the style referencing under the FASB Accounting Standards Codification as well as references to pre-Codification FASB literature. It is designed to assist the user in determining whether the required financial statement disclosures and key presentation matters have been addressed.

This Manual is arranged into the following major parts, consistent with the Codification’s broad structure:

  • Part 1 General Principles (Topic Codes 100s)
  • Part 2 Presentation (Topic Codes 200s)
  • Part 3 Assets (Topic Codes 300s)
  • Part 4 Liabilities (Topic Codes 400s)
  • Part 5 Equity (Topic Codes 500s)
  • Part 6 Revenue (Topic Codes 600s)
  • Part 7 Expenses (Topic Codes 700s)
  • Part 8 Broad Transactions (Topic Codes 800s)
  • Part 9 Other

 

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Canadian Tax Library with Canadian GST/HST Reporter and All Provincial Tax Reporters

Bundled for comprehensive coverage that saves time and improves accuracy

Canadian Tax Library with Provincial Tax Reporters and Canadian GST/HST Reporter is ideally suited to the tax practitioner who must have up-to-the-minute federal, provincial and commodity tax information.

Content includes:

Bonus features:

  • CCH Smart Charts®
    Using exclusive technology, this time-saving interactive research tool integrates your subscription content to quickly create federal-provincial tax comparisons in an easy-to-read chart format. CCH Smart Charts lets you move easily between explanations, analysis, and primary source documents. You choose the topics. You choose the jurisdictions. You choose the year. Smart Charts does the rest.
  • CCH newsletters provide timely, pragmatic articles written by high-profile tax practitioners, as well as synopses of recent government developments. Included in your subscription:
  • 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.




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Canadian Tax Library with Provincial Tax Reporters and Canadian GST/HST Reporter and Tax Window Library

Bundled for comprehensive coverage that saves time and improves accuracy

Canadian Tax Library with Canadian GST/HST Reporter and Tax Window Library is ideally suited to those practitioners who depend on up-to-the-minute federal and income tax information, and who are looking for insight into the Canada Revenue Agency's approach to the law.

Content includes:

Bonus features:
  • CCH newsletters provide timely, pragmatic articles written by high-profile tax practitioners, as well as synopses of recent government developments. Included in your subscription:
  • 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.




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Multistate Guide to Trusts and Trust Administration, 2012 Edition (with CD)

Available: October 2011 

A multistate guide that covers how to set up and administer trusts in all fifty states. It enables the practitioner to keep abreast of the increasingly complex state rules that govern the establishment, maintenance and taxation of trusts and is of interest to the accountant and financial planner who makes provisions for his client's wealth management.

The book deals with the individual state rules for the creation of a trust, for appointing a trustee (including the qualifications that the trustee must have and the fiduciary duties that the trustee will owe to the grantor and the beneficiaries). The book discusses state requirements for modifying or revoking the trust. It covers the issues that arise if the grantor wishes to move the situs of the trust from one state to another. The permissible duration of a trust is also considered as is the Rule Against Perpetuities in states where this is still an issue.

This publication also discusses the accounting aspects of maintaining a trust from the state point of view, including creditor's rights in a trust, the different distribution standards in trust agreements, the effect of the Uniform Principal and Income Act (as adopted by each individual state), investment standards and total return trusts.

Also included is a discussion of the different state income tax rules, including forms and instructions for each state.

  • Revocable Trusts
  • Modification or Termination of Trusts
  • Issues in Connection with Trustee's Power to Make Discretionary Distributions
  • Trusts for Pets and Purpose Trusts
  • Asset Protection
  • Nonresident Qualification as Trustee
  • Trust Administration: Power to Adjust and Total Return Trusts
  • Trust Accounting: Principal and Income
  • Decanting the TrustIf you would like more details about this product, or would like to order a copy online, please click here.




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Canadian Tax Library with Provincial Tax Reporters and Tax Window Library

Bundled for comprehensive coverage that saves time and improves accuracy

Canadian Tax Library with Provincial Tax Reporters and Tax Window Library is ideally suited to tax practitioners who need up-to-the-minute federal and provincial tax information, as well as insight into the CRA’s approach to the law.

The Internet version is updated frequently.

Content includes:

  • Income Tax Bulletins, Circulars, and Rulings
  • Income Tax Act and Regulations
  • Canadian Tax Reporter commentary
  • Current Dominion Tax Cases
  • Archival Dominion Tax Cases
  • Tax treaties and Social Security agreements
  • Canadian Master Tax Guide
  • Federal Income Tax forms and guides
  • Tax Window Files
  • Provincial Tax Reporters (all provinces)
  • Special reports
Bonus features:
  • Wolters Kluwer CCH newsletters provide timely, pragmatic articles written by high-profile tax practitioners, as well as synopses of recent government developments. Included in your subscription:
    • Tax Topics
    • Dominion Tax Cases
    • Window on Canadian Tax (commentary on Tax Window Files)
    • Provincial Tax News
  • Roadmaps
    Roadmaps are a practical jumping-off point for tax research that help you navigate tax issues and related commentary more efficiently. Each roadmap provides a summary of relevant tax considerations to specific types of transactions, events, issues, or topics, as well as links to Wolters Kluwer CCH commentary and other key references for further research.
  • CCH Smart Charts® (with CCH Online only)
    Using exclusive technology, these time-saving interactive research tools integrate your subscription content to quickly create federal-provincial tax comparisons in an easy-to-read chart format. CCH Smart Charts let you move easily between explanations, analysis, and primary source documents. You choose the topics. You choose the jurisdictions. You choose the year. Smart Charts do the rest.
  • Quick Links
    Convenient links to related content such as charts and tables. Enables you to instantly connect to current, accurate information.
  • Free training and technical support

Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax i

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




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Canadian Tax Library with Canadian GST/HST Reporter and Tax Window Library

Bundled for comprehensive coverage that saves time and improves accuracy

Canadian Tax Library with Canadian GST/HST Reporter and Tax Window Library is ideally suited to those practitioners who depend on up-to-the-minute income and commodity tax information, and who are looking for insight into the Canada Revenue Agency's approach to the law.

Content includes:

Bonus features:

  • CCH newsletters provide timely, pragmatic articles written by high-profile tax practitioners, as well as synopses of recent government developments. Included in your subscription:
  • 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.




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GAAS Practical Manual (2012) (with CD-ROM) (U.S.)

Available: October 2011

The primary objective of the GAAS Practice Manual is to provide a complete, quick and valuable reference source for the practitioner of the currently effective pronouncements of Statements on Auditing Standards, Statements on Standards for Attestation Engagements, Statements on Standards on Accounting and Review Services, and the new PCAOB Auditing Standards–and the interpretations of those standards.

Although the Sections in this book follow the sequence of sections presented in the AICPA's Professional Standards, the material is presented and analyzed in a different format. Each Section is divided into three major parts:

  1. What Every Practitioner Should Know–which discusses the specific standard, its basic requirement and the practitioner's essential responsibilities.
  2. Practice Issues and Frequently Asked Questions–which focuses on techniques for applying the standard by using a Q&A format.
  3. Illustrations and Practice Aids–which includes checklists, questionnaires, sample working papers, sample correspondence, and sample accountant's reports.

    Many of the illustrations and practice aids in the book appear on the free, companion CD-ROM that comes with GAAS Practice Manual. The adaptable sample letters, reports and checklists found in the text can be printed and customized to meet all of your auditing needs.

    The Manual includes a cross-reference to the original pronouncements chart and a detailed topical index.

    The 2012 edition has been updated for new pronouncements through the issuance of SAS-121 (Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information).

    The 2012 edition is current through the following pronouncements:

    - SAS-121 (Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information)

    - SSAE-17 Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence Is Impaired)

    - SSARS-20 (Revised Applicability of Statements on Standards for Accounting and Review Services)

    The 2012 edition also provides information on the AICPA's Accounting Standards Board (ASB) Clarity Project, which aims to clarify U.S. GAAS and converge them with international auditing standards.

    Extant individual AU Sections that are affected by the ASB's Clarity Project contain Practice Points that address the issuance of (1) exposure drafts of clarified auditing standards, or (2) final clarified auditing standards, as applicable. In addition, as the 2012 GAAS Practice Manual goes to press, the ASB has issued SASs

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




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    Canadian Tax Library Plan with Tax Window Library

    Bundled for comprehensive coverage that saves time and improves accuracy

    Canadian Tax Library Plan with Tax Window Library is ideally suited to professionals who depend on up-to-the-minute tax information and are looking for insight into the CRA’s approach to the law.

    The Internet version is updated frequently.

    Content includes:

    • Income Tax Bulletins, Circulars, and Technical News
    • Income Tax Act and Regulations
    • Canadian Tax Reporter commentary
    • Current Dominion Tax Cases
    • Archival Dominion Tax Cases
    • Tax treaties and Social Security agreements
    • Canadian Master Tax Guide
    • Federal Income Tax forms and guides
    • Tax Window Files
    • Special reports
    Bonus features:
    • Wolters Kluwer CCH newsletters provide timely, pragmatic articles written by high-profile tax practitioners, as well as synopses of recent government developments. Included in your subscription:
      • Tax Topics
      • Dominion Tax Cases
      • Canadian GST/HST Monitor
      • Window on Canadian Tax (commentary on Tax Window Files)
    • Roadmaps
      Roadmaps are a practical jumping-off point for tax research that help you navigate tax issues and related commentary more efficiently. Each roadmap provides a summary of relevant tax considerations to specific types of transactions, events, issues, or topics, as well as links to Wolters Kluwer CCH commentary and other key references for further research.
    • CCH Smart Charts® (with CCH Online only)
      Using exclusive technology, these time-saving interactive research tools integrate your subscription content to quickly create federal-provincial tax comparisons in an easy-to-read chart format. CCH Smart Charts let you move easily between explanations, analysis, and primary source documents. You choose the topics. You choose the jurisdictions. You choose the year. Smart Charts do the rest.
    • Quick Links
      Convenient links to related content such as charts and tables. Enables you to instantly connect to current, accurate information.
    • 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 res

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




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    GAAS Guide, 2012 (with CD-ROM) (U.S.)

    Available: October  2011

    The GAAS Guide describes today's engagement standards, practices, and procedures in use today, including Statements on Auditing Standards (SASs), Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards on Accounting and Review Services (SSARSs) and their relationship to the PCAOB's standards. The latest interpretations of all the standards are also included.

    The 2012 Edition includes coverage of the following:

    • SAS-121 (AU 722) (Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information)
    • SSAE-17 (AT 301) (Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence is Impaired)
    • SSARS-20 (Revised Applicability of Statements on Standards for Accounting and Review Services)

    The book is organized to follow the arrangement of the AICPA's Professional Standards. Each section begins with a list of authoritative pronouncements and an Overview. A Promulgated Procedures Checklist identifies the essential professional responsibilities that must be satisfied in each phase of an engagement followed by an Analysis and Application of Reporting Standards, which explains how each specific promulgated procedure should be applied. Practitioner's Aids provide additional guidance on how to apply the promulgated standards to specific engagements.

    Throughout the book Risk Assessment Points, Engagement Strategies, Planning Aid Reminders, and Observations provide helpful, practical tips. Fraud Pointers alert practitioners to issues affecting auditor responsibility for fraud and fraud risks throughout the audit engagement. To keep CPAs abreast of potential changes affecting AICPA professional standards, this edition contains new overviews of outstanding exposure drafts, which highlight key elements of possible changes to existing professional standards.

    The sample letters, reports, and checklists found in the text are included on a CD-ROM that accompanies the book and can be printed and customized to meet all of your auditing needs.

    The GAAS Guide meets accounting industry standards as overseen by the AICPA's peer review system (the book reproduces a letter by the book's peer reviewer).

    • AU 100: Introduction
    • AU 200: General Standards
    • AU 300: Standards of Field Work
    • AU 400: First, Second, and Third Standards of Reporting
    • AU 500: Fourth Standard of Reporting
    • AU 600: Other Types of Reports
    • AU 700: Special Topics
    • AU 800: Compliance Auditing
    • AU 900: Special Reports of the Committee on Auditing Procedure
    • AT Section: Statements on Standards for Attestation EngagementsIf you would like more details about this product, or would like to order a copy online, please click here.




    with

    Multistate Guide to Sales and Use Tax Audits (with CD-ROM), 2012

    Author: Daniel M. Davis, MBA (Taxation), CPA, CFE

    Provides state-specific material for preparing for and handling an audit in all states that impose sales and use taxes. Readers will gain an increased understanding of why their businesses or clients were selected for audit, how their audits will proceed, what the audit staff will be looking for, and how assessments are developed.

    Instead of enacting tax increases, taxing agencies are quietly encouraged to mine every possible dollar from the existing tax structures. As a result, a sales and use tax audit notice generally may be regarded as the first step in a state civil action intended to extract additional funds from a specific taxpayer. Since this may often result in unfavorable consequences for the taxpayer, this book is intended to improve the taxpayer's chances of prevailing in what is often a losing battle. It aims to assist taxpayers in proactively avoiding paying more than their legal share of taxes.

    This guide comes with a CD-ROM, containing approximately 200 state and local exemption certificates.

    Related Books:

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




    with

    Canadian Income Tax Act with Regulations, Annotated, 98th Edition, Autumn 2014

    The Autumn 2014 edition of the Canadian Income Tax Act with Regulations,Annotated is filled with accurate, up-to-date content and highlights proposed legislative changes that make it indispensable for tax professionals.

    You can count on the authoritative analysis and editorial excellence from leading tax experts to assist you with Canada’s complex tax laws.

     Representing the tax and accounting intelligence of 25 experts from a range of academic fields, you've got some of the best minds in the business at your fingertips.

    Editorial Notes and Cross-References

    The 98th edition continues the Wolters Kluwer practice of providing valuable cross-references and extensive editorial notes from distinguished tax experts to assist you with Canada’s complex tax laws. Insightful notes and cross-references to various types of related information are clearly identified, making it even easier to find the answers you need to make smart decisions quickly.

    The full text of the Income Tax Act and Regulations

    The Canadian Income Tax Act with Regulations, Annotated encompasses all the latest developments that are essential to tax professionals, including:

    • The full text of the Income Tax Act and Regulations as amended to July 2014;
    • 2014 Federal Budget proposals including measures relating to tax on split income, taxation of trusts and estates, non-resident trusts, back-to-back loan arrangements and eligible capital property;
    • Amendments by Bill C-31, Economic Action Plan 2014 Act, No. 1, implementing 2014 Budget proposals with respect to various personal tax credits including the new Search and Rescue Volunteers Tax Credit, ecological gifts, charities and Canadian amateur athletic associations and disclosure of taxpayer

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




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      Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2015 (U.S.)

      Authors: Jerome Ostrov, Kevin Kaiser, Robert Collins, John Bedosky

      Covers important real estate tax law and estate planning issues. There are more than 200 examples that explain concepts that, because of complexity or other difficulties are hard to absorb in narrative form only.

      Also covered is how the intersecting tax and estate planning issues affect non-U.S. citizens who find themselves subject to U.S. taxation and estate planning issues of interest to U.S. citizens with interests abroad. Transfer tax and recordation tax issues are also discussed.

      Chapter 1 The Personal Residence
      Chapter 2 Real Estate Partnerships
      Chapter 3 Limited Liability Companies
      Chapter 4 Passive Loss and At-Risk Limitations
      Chapter 5 Real Estate Investment Trusts
      Chapter 6 Disposition and Restructuring of "Distressed" and "Awkwardly Held" Real Estate
      Chapter 7 Exchanges of Like-Kind Property and Involuntary Conversions
      Chapter 8 Construction, Improvement and Leasing of Real Estate; Associated Deductions, Depreciation, and Credits
      Chapter 9 Capital Gains Treatment and Installment Sales Provisions
      Chapter 10 Charitable Gifts of Real Estate
      Chapter 11 Asset Protection
      Chapter 12 Exempt Organization Ownership of Real Estate
      Chapter 13 Estate and Gift Planning with Real Estate — General Principles
      Chapter 14 Estate Planning with Real Estate — Valuation and Discounting Issues
      Chapter 15 International Tax and Estate Planning

      9780808039341    7" x 10"     1,200 pages


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      Full Article


      with

      Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US)

      Authors: Jerome Ostrov, 
                       Kevin Kaiser, 
                       Robert Collins

      Covers important real estate tax law and estate planning issues. There are more than 200 examples that explain concepts that, because of complexity or other difficulties are hard to absorb in narrative form only.

      Also covered is how the intersecting tax and estate planning issues affect non-U.S. citizens who find themselves subject to U.S. taxation and estate planning issues of interest to U.S. citizens with interests abroad. Transfer tax and recordation tax issues are also discussed.

      Chapter 1        The Personal Residence
      Chapter 2        Real Estate Partnerships
      Chapter 3        Limited Liability Companies
      Chapter 4        Passive Loss and At-Risk Limitations
      Chapter 5        Real Estate Investment Trusts
      Chapter 6        Disposition and Restructuring of "Distressed" and "Awkwardly Held" Real Estate
      Chapter 7        Exchanges of Like-Kind Property and Involuntary Conversions
      Chapter 8        Construction, Improvement and Leasing of Real Estate;
                                Associated Deductions, Depreciation, and Credits
      Chapter 9        Capital Gains Treatment and Installment Sales Provisions
      Chapter 10      Charitable Gifts of Real Estate
      Chapter 11      Asset Protection
      Chapter 12      Exempt Organization Ownership of Real Estate
      Chapter 13      Estate and Gift Planning with Real Estate - General Principles
      Chapter 14      Estate Planning with Real Estate - Valuation and Discounting Issues
      Chapter 15      International Tax and Estate Planning



      with

      Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.)

      Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla

      Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms.

      1. The Estate Planning Process
      2. Basic Rules of Property Transfers Upon Death
      3. Basic Estate Planning Documents
      4. Trust Basics
      5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner
      6. Planning for A Spouse or Nonmarital Partner
      7. Issues in Planning for Children
      8. Using Gifts in Estate Planning
      9. Generation-Skipping Transfer Tax Planning
      10. Charitable Giving
      11. Planning for a Closely Held Business Interest
      12. Insurance
      13. Estate Planning with Retirement Benefits
      14. Post Mortem Estate Planning
      Form 1 Living Trust
      Form 2 Living Trust Amendment
      Form 3 Irrevocable Life Insurance Trust
      Form 4 Annual Exclusion Trust
      Form 5 Additional Annual Exclusion Trust
      Form 6 Will

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




      with

      Practical Guide to Estate Planning, 2014 Edition (with CD) (U.S.)

      Authors: Ray D. Madoff,
                      Cornelia R. Tenney, 
                      Martin A. Hall, 
                      Lisa Nalchajian Mingolla

      Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts.

      This book contains a set of estate planning forms.

      1. The Estate Planning Process
      2. Basic Rules of Property Transfers Upon Death
      3. Basic Estate Planning Documents
      4. Trust Basics
      5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner
      6. Planning for Spouse or Nonmarital Partner
      7. Issues in Planning for Children
      8. Using Gifts in Estate Planning
      9. Generation-Skipping Transfer Tax Planning
      10. Charitable Giving
      11. Planning for a Closely Held Business Interest
      12. Insurance
      13. Estate Planning with Retirement Benefits
      14. Post Mortem Estate Planning
      - Form 1 LivingTrust
      - Form 2 Living Trust Amendment
      - Form 3 Irrevocable Life Insurance Trust
      - Form 4 Annual Exclusion Trust
      - Form 5 Additional Annual Exclusion Trust
      - Form 6 Will with Pour-Over Provision
      - Form 7 Will with Outright Dispositions
      - Form 8 Codicil
      - Form 9 Durable Power of Attorney
      - Form 10 Health Care Proxy
      - Form 11 Living Will
      - Form 12 Charitable Remainder Unitrust
      - Form 13 Qualified Personal Residence Trust (QPRT)
      - Form 14 Grantor Retained Annuity Trust (GRAT)

      Related Products

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      U.S. Master Estate and Gift Tax Guide (2014)
      Family Foundation Handbook (2014) (US)
      Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US)
      Grantor Trust Answer Book, 2014 (US)
      Price on Contemporary Estate Planning (2014) (US)
      If you would like more details about this product, or would like to order a copy online, please click here.




      with

      GAAS Guide, 2015 (with CD-ROM) (U.S.)

      Authors: Mark S. Beasley, Ph.D., CPA, and Joseph V. Carcello, Ph.D., CPA, CIA, CMA

      CCH's GAAS Guide describes the engagement standards, practices, and procedures in use today, including Statements on Auditing Standards (SASs) and their Interpretations, Statements on Standards for Attestation Engagements (SSAEs) and their Interpretations, and Statements on Standards on Accounting and Review Services (SSARS) and their Interpretations.

      The 2015 Edition of the GAAS Guide reflects the latest available professional standards. Most importantly, changes in auditing standards and the related Codification of Statements on Auditing Standards resulting from the Auditing Standards Board’s (ASB) Clarity and Convergence Project.

      This edition includes coverage of

      • SAS-122 (essentially all of the AU-C sections) (Clarification and Recodification), issued in October 2011,
      • SAS-123 (AU-C 200, AU-C 230, AU-C 260, AU-C 705, AU-C 720, AU 915, and AU-C 935) (Omnibus Statement on Auditing Standards — 2011), issued in October 2011,
      • SAS-124 (AU-C 910) (Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country), issued in October 2011,
      • SAS-125 (AU-C 905) (Alert that Restricts the Use of the Auditor’s Written Communication), issued in December 2011,
      • SAS-126 (AU-C 570) (The Auditor’s Consideration of the Entity’s Ability to Continue as a Going Concern), issued in July 2012, and
      • SAS-127 (AU-C 600 and AU-C 800) (Omnibus Statement on Auditing Standards—2013), issued in January 2013.
      SAS-122 is particularly noteworthy as it represents the culmination of the ASB’s efforts to clarify the auditing standards and to largely converge its standards with the standards of the International Auditing and Assurance Standards Board (IAASB). Designated by the new “AU-C” section numbering, the recodified, clarified standards numbers are the same as the equivalent ISA numbers for clarified SASs that are based on equivalent ISAs (AU-C section numbers for clarified SASs with no equivalent ISAs have been assigned new numbers). The GAAS Guide incorporates these new requirements throughout the affected auditing standards and includes coverage of AICPA pronouncements for the following standards:
      • SAS-127 (AU-C 600 and AU-C 900) (Omnibus Statement on Auditing Standards—2013)
      • SSAE-17 (AT 301) (Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence Is Impaired)
      • SSARS-20 (Revised Applicability of Statements on Standards for Accounting and Review Services)
      All the exhibit materials in the book appear on the accompanying CD-ROM. All the sample letters, reports, and checklists found in this guide can be printed and customized to meet all your auditing, attestation, compilation, and review engagement ne

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




      with

      GAAS Guide, 2014 (with CD-ROM) (U.S.)

      Authors: Mark S. Beasley, Ph.D., CPA, and Joseph V. Carcello, Ph.D., CPA, CIA, CMA

      The GAAS Guide describes today's engagement standards, practices, and
      procedures in use today, including:

      • Statements on Auditing Standards (SASs) and AU-C Sections,
      • Statements on Standards for Attestation Engagements (SSAEs),
      • Statements on Standards on Accounting and Review Services (SSARSs) and their relationship to the PCAOB's standards.

      The latest interpretations of all the standards are also included. Most importantly, it has been updated to reflect changes in auditing standards and the related Codification of Statements on Auditing Standards resulting from the Auditing Standards Board’s Clarity and Convergence Project.

      The 2014 Edition includes coverage of the following:

      • SAS-125 (AU 905) (Alert that Restricts the Use of the Auditor’s Written Communication)
      • SSAE-17 (AT 301) (Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence is Impaired)
      • SSARS-20 (Revised Applicability of Statements on Standards for Accounting and Review Services)

      The book is organized to follow the arrangement of the AICPA's Professional Standards. Each section begins with a list of authoritative pronouncements and an Overview. A Promulgated Procedures Checklist identifies the essential professional responsibilities that must be satisfied in each phase of an engagement followed by an Analysis and Application of Reporting Standards, which explains how each specific promulgated procedure should be applied.

      Throughout the book Risk Assessment Points, Engagement Strategies, Planning Aid Reminders, and Observations provide helpful, practical tips. Fraud Pointers alert practitioners to issues affecting auditor responsibility for fraud and fraud risks throughout the audit engagement. To keep CPAs abreast of potential changes affecting AICPA professional standards, this edition contains new overviews of outstanding exposure drafts, which highlight key elements of possible changes to existing professional standards.

      The sample letters, reports, and checklists found in the text are included on a CD-ROM. They can be customized.

      • AU 200: General Principles and Responsibilities
      • AU 300: Risk Assessment and Response to Assessed Risks
      • AU 500: Audit Evidence
      • AU 600: Using the Work of Others
      • AU 700: Audit Conclusions and Reporting
      • If you would like more details about this product, or would like to order a copy online, please click here.




      with

      GAAS Guide, 2013 (with CD-ROM)

      The GAAS Guide describes today's engagement standards, practices, and procedures in use today, including Statements on Auditing Standards (SASs), Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards on Accounting and Review Services (SSARSs) and their relationship to the PCAOB's standards. The latest interpretations of all the standards are also included. Most importantly, it has been updated to reflect changes in auditing standards and the related Codification of Statements on Auditing Standards resulting from the Auditing Standards Board’s Clarity and Convergence Project. This edition includes coverage of SAS-122 (essentially all AU sections) (Clarification and Recodification), issued in October 2011, SAS-123 (AU 200, AU 230, AU 260, AU 705, AU 720, AU 915, and AU 935) (Omnibus Statement on Auditing Standards — 2011), issued in October 2011, SAS-124 (AU 910) (Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country), issued in October 2011, and SAS-125 (AU 905) (Alert that Restricts the Use of the Auditor’s Written Communication), issued in December 2011.

      SAS-122 is particularly noteworthy as it represents the culmination of the ASB’s efforts to clarify the auditing standards and to largely converge its standards with the standards of the International Auditing and Assurance Standards Board. As such, SAS-122 supersedes most of the existing auditing standards and recodifies the clarified and converged standards in one place (essentially similar to the design of SAS-1 many years ago). In addition, as part of its efforts, the ASB has issued these new standards using a new codification numbering sequence. We adopt this new numbering sequence in this year’s Guide.

      The 2013 Edition includes coverage of the following:

      • SAS-125 (AU 905) (Alert that Restricts the Use of the Auditor’s Written Communication)
      • SSAE-17 (AT 301) (Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence is Impaired)
      • SSARS-20 (Revised Applicability of Statements on Standards for Accounting and Review Services)

      The book is organized to follow the arrangement of the AICPA's Professional Standards. Each section begins with a list of authoritative pronouncements and an Overview. A Promulgated Procedures Checklist identifies the essential professional responsibilities that must be satisfied in each phase of an engagement followed by an Analysis and Application of Reporting Standards, which explains how each specific promulgated procedure should be applied. Practitioner's Aids provide additional guidance on how to apply the promulgated standards to specific engagements.

      Throughout the book Risk Assessment Points, Engagement Strategies, Planning Aid Reminders, and Observations provide helpful, practical tips. Fraud Pointers alert practitioners to issues affect

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




      with

      GAAP Financial Statement Disclosures Manual, (with CD-ROM), 2013-2014 (U.S.)

       Author: George Georgiades, CPA,

      Provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements.

      • Over 750 examples of realistic sample footnote disclosures to assis in the preparation of financial statements for an audit, a review, or compilation engagement.
      • Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes.
      • Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual.
      • Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities.

      All of the sample disclosures in the GAAP Financial Statement Disclosures Manual are included on the accompanying CD-ROM.

      This Manual is arranged into the following major parts, consistent with the Codification’s broad structure:

      • Part 1 General Principles (Topic Codes 100s)
      • Part 2 Presentation (Topic Codes 200s)
      • Part 3 Assets (Topic Codes 300s)
      • Part 4 Liabilities (Topic Codes 400s)
      • Part 5 Equity (Topic Codes 500s)
      • Part 6 Revenue (Topic Codes 600s)
      • Part 7 Expenses (Topic Codes 700s)
      • Part 8 Broad Transactions (Topic Codes 800s)
      • Part 9 Other

      Each chapter consists of the following parts:

      1. Executive Summary.
      2. Authoritative Accounting Literature.
      3. Disclosure and Key Presentation Requirements.
      4. Examples of Financial Statement Disclosures.

      The GAAP Financial Statement Disclosures Manual is current through FASB Accounting Standards Update No. 2011-12, Comprehensive Income (Topic 220) — Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05.

      Part I General Principles
      Part II Presentation
      Part III Assets
      Part IV Liabilities
      Part V Equity
      Part VI Revenue
      Part VII Expenses
      Part VIII Broad Transactions
      Part IX Other
      Accounting Resou

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




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      Estate Planning with Life Insurance, 5th Edition

      This popular guide provides critical insight into the many roles life insurance plays in Estate Planning. An essential reference for anyone involved in estate planning, this book will demonstrate how life insurance can assist your clients in securing lifetime financial success and establishing a strong legacy.

      Tax and Family Business Succession Planning Implementing Estate Freezes, 3rd Edition This handy reference includes:
      • A comprehensive Estate Planning Fact Finder
      • How to resolve and plan for estate liquidity needs
      • The role of corporate-owned life insurance in estate and business planning
      • Detailed strategies for funding buy/sell agreements
      • Insurance needs and succession planning for owners of family businesses
      • The use of life insurance in planning with trusts
      • The role of life insurance in charitable giving

      New for this edition:
      • Discussion of new income tax rules for 10/8 policies and leveraged insured annuities
      • Discussion and planning issues regarding recent CRA statements on corporate ownership and beneficiary designations
      • Review of proposed new rules for exempt life insurance policies
      • Expanded commentary regarding the transfer of insurance policies between corporations and shareholders
      • Update on changes to dividend tax rates and the capital gains exemption
      • Expanded commentary on post-mortem tax planning including “pipeline” planning
      • Detailed new section on family shareholders agreements
      • Review of new rules affecting retirement compensation arrangements
      • Important new cases concerning shareholder disputes and dependant and spousal support claims
      • Expanded case studies

      Glenn Stephens LLB, was called to the Ontario Bar in 1982 and spent two years with a major accounting firm before joining the insurance industry as a tax and estate planning consultant. Glenn subsequently became a partner in a Toronto law firm before returning to the insurance industry in 1996 as a tax and estate planning consultant to a major Canadian insurance distributor. Glenn is a Director, Planning Services with PPI Advisory in Toronto, and provides tax and legal support to PPI Associates across Canada. He has been with PPI since 2004. Glenn has le

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




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      CPA's Guide to Management Letter Comments, with CD-ROM (2015) (U.S.)

      Author:  Bert L. Swain, CPA

      Developed through 30 years of experience in auditing practice for clients in a broad spectrum of industries, the CPA's Guide to Management Letter Comments provides literally hundreds of management comment examples for numerous situations that that are encountered by real firms working with real clients. Beginning with an example of the actual opening paragraph of a management letter, this compendium continues through all critical areas encountered during an audit and ends with suggested closing paragraphs so that even a first-time management letter preparer can produce a high-quality final product like a well-seasoned auditor.

      All of the management comment letter text in the book is provided on a free companion CD-ROM in folders that correspond to the chapters in the book where the text appears.

      • Opening for Letter
      • Cash
      • Investments
      • Accounts Receivable
      • Inventory
      • Fixed Assets
      • Sales, Invoicing, and Revenue
      • Purchasing and Expenses
      • Accounts Payable
      • Payroll
      • Taxes
      • Insurance Coverage
      • Equity
      • Grants
      • Organizational/Governance Structure
      • Administrative Issues
      • Computer Systems
      • Annual Audit and Client Cooperation
      • Miscellaneous (e.g., Accrual Basis of Accounting, Restricted Funds Review Needed)
      • SAS-99 and the Sarbanes-Oxley Act of 2002
      • Closing for Letter
      • The Auditor's Communication with Those Charged with Governance
      9780808039136    6" x 9"     312 pages

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      U.S. Master Depreciation Guide (2015)
      Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.)

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




      with

      CPA's Guide to Management Letter Comments, with CD-ROM (2014) (U.S.)

      Author: Bert L. Swain, CPA

      Developed through 30 years of experience in auditing practice for clients in a broad spectrum of industries, the CPA's Guide to Management Letter Comments provides literally hundreds of management comment examples for numerous situations that that are encountered by real firms working with real clients. Beginning with an example of the actual opening paragraph of a management letter, this compendium continues through all critical areas encountered during an audit and ends with suggested closing paragraphs so that even a first-time management letter preparer can produce a high-quality final product like a well-seasoned auditor.

      All of the management comments letter text in the book is provided on a free companion CD-ROM in folders that correspond to the chapters in the book where the text appears.

      • Opening for Letter
      • Cash
      • Investments
      • Accounts Receivable
      • Inventory
      • Fixed Assets
      • Sales, Invoicing, and Revenue
      • Purchasing and Expenses
      • Accounts Payable
      • Payroll
      • Taxes
      • Insurance Coverage
      • Equity
      • Grants
      • Organizational/Governance Structure
      • Administrative Issues
      • Computer Systems
      • Annual Audit and Client Cooperation
      • Miscellaneous (e.g., Accrual Basis of Accounting, Restricted Funds Review Needed)
      • SAS-99 and the Sarbanes-Oxley Act of 2002
      • Closing for Letter
      • The Auditor's Communication with Those Charged with Governance
      312 pages

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




      with

      Canadian Income Tax Act with Regulations, Annotated - Academic 98th Edition

      When it comes to staying on top of the latest tax laws, Canadian Income Tax Act with Regulations, Annotated is the defi nitive guide on the Income Tax Act in Canada. Containing the full text of the Act, with comprehensive notes, annotations, references and commentary, it’s the resource of choice for more than 10,000 tax professionals across the country. No other single reference offers the same degree of authoritative analysis and editorial excellence on the Income Tax Act.

      Provide your students with valuable insight and analysis from our 23-member editorial board, which includes some of the most distinguished tax experts in Canada.

      This guide is also available in eBook format featuring the same familiar look and feel of the print edition, with robust search functionality and the convenience and portability of the iPad.

      Also, available as a special bundle with

      Introduction to Federal Income Taxation in Canada, 35th Edition, 2014-2015


      Federal Income Taxation: Fundamentals, 7th Edition, 2014-2015

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




      with

      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."
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        "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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        Accounting Desk Book with CD (2015) (U.S.)

        Authors: Lois Ruffner Plank, Donald Morris, Bryan R. Plank and Christie Plank Ciraulo

        A practical readable guide that provides insightful and clear explanations for CPAs and financial services professionals on key areas of daily accounting practice. It explores dozens of important accounting and finance issues from IRS practice to equity strategies; from budgeting to depreciation; from e-commerce to expert witness testimony.

        The Desk Book offers straightforward discussion of significant developments that help the accountant understand and apply relevant accounting principles, legal requirements and tax rules. It discusses important pronouncements from the FASB, GASB and the IASB, along with updated information on PCAOB activities. This handy guide examines the financial reporting presentation requirements and required disclosures and reviews and updates the reader on specialized accounting topics needed for the proper treatment of a transaction.

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




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        Un-conscious - city: conversations with Wiel Arets / Wiel Arets, editor: John Bezold

        Rotch Library - NA1153.A74 A35 2019




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        Talking architecture / Raj Rewal in conversation with Ramin Jahanbegloo

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        Exhibit A: exhibitions that transformed architecture, 1948-2000 / Eeva-Liisa Pelkonen ; with contributions by Ljiljana Blagojević [and ten others]

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        Neuroarchitecture / Christoph Metzger ; [translated from German by Rae Walter in association with First Edition Translations Ltd, Cambridge, UK]

        Rotch Library - NA2543.N48 M4813 2018




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        Curve: possibilities and problems with deviating from the straight in architecture / Simon Unwin

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        The architecture under King Ludwig II: palaces and factories / edited by Andres Lepik and Katrin Bäumler ; with photographs by Ulrike Myrzik ; translation from German into English, Richard Toovey, Roderick O'Donovan

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        Design with nature now / edited by Frederick Steiner, Richard Weller, Karen M'Closkey, Billy Fleming

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        Buildings used: human interactions with architecture / Nora Lefa, Pavlos Lefas

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        Spon's landscape and external works price book 2006 / edited by Davis Langdon in association with LandPro Ltd

        Online Resource




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        Designing a garden: the Monk's Garden at the Isabella Stewart Gardner Museum / Michael Van Valkenburgh ; with an essay by Laurie Olin

        Rotch Library - SB470.V34 V34 2019




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        Surfacedesign: material landscapes / James A Lord, Roderick Wyllie, Geoff di Girolomo ; foreword by Alan Maskin ; conversation with Anita Berrizbeitia

        Rotch Library - SB470.S845 L67 2019




        with

        Spatial practices: modes of action and engagement with the city / edited by Melanie Dodd

        Rotch Library - NA2765.S615 2019




        with

        [ASAP] Breaking Scaling Relationships in CO<sub>2</sub> Electroreduction with Isoelectronic Analogs [Fe<sub>4</sub>N(CO)<sub>12</sub>]<sup>-</sup> and [Fe<sub>3</sub>MnO(CO)<sub>12</sub&

        Organometallics
        DOI: 10.1021/acs.organomet.9b00848




        with

        [ASAP] [2 + 2] Cycloaddition of <italic toggle="yes">o</italic>-Carboryne with Vinyl Ethers: Synthesis of Carborane-Fused Cyclobutanes

        Organometallics
        DOI: 10.1021/acs.organomet.0c00163




        with

        [ASAP] Catalytic C–H Bond Alkylation of Azoles with Alkyl Halides Mediated by Nickel(II) Complexes of Phenanthridine-Based <italic toggle="yes">N</italic>^<italic toggle="yes">N</italic><sup><italic tog

        Organometallics
        DOI: 10.1021/acs.organomet.0c00161




        FINANCIAL REPORTING
        Chapter 1: Principles of Financial Statements, Disclosure, Analysis and Interpretation
        Chapter 2: Revenue and Expenses
        Chapter 3: Stockholders' Equity
        Chapter 4: Statement of Cash Flows
        Chapter 5: Segment Reporting


        STANDARDS
        Chapter 6: Actions of the Financial Accounting Standards Board
        Chapter 7: Consolidation of Variable Interest Entities
        Chapter 8: Governmental Accounting
        Chapter 9: Governmental Fund Accounting
        Chapter 10: Not-for-Profit or Exempt Organizations
        Chapter 11: International Standards: Accounting
        Chapter 12: International Standards: Auditing, Ethics, Public Sector