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Tort Law in Canada

Published: August 2010


Derived from the renowned multi-volume International Encyclopaedia of Laws, Tort Law in Canada provides ready access to how the legal dimension of prevention against harm and loss allocation is treated in Canada. This traditional branch of law not only tackles questions which concern every lawyer, whatever his legal expertise, but also concerns each person’s most fundamental rights on a worldwide scale.

Following a general introduction that probes the distinction between tort and crime and the relationship between tort and contract, the monograph describes how the concepts of fault and unlawfulness, and of duty of care and negligence, are dealt with in both the legislature and the courts.

This book then proceeds to cover specific cases of liability, such as professional liability, liability of public bodies, abuse of rights, injury to reputation and privacy, vicarious liability, liability of parents and teachers, liability for handicapped persons, product liability, environmental liability, and liability connected with road and traffic accidents. Principles of causation, grounds of justification, limitations on recovery, assessment of damages and compensation, and the role of private insurance and social security are all closely considered.

Its succinct yet scholarly nature, as well as the practical quality of the information it provides, make this book a valuable resource for lawyers in Canada. Academics and researchers will also welcome this very useful guide, and will appreciate its value not only as a contribution to comparative law but also as a stimulus to harmonization of the rules on tort.


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Provincial Tax Reporters - All Provinces & Territories

The latest provincial tax developments with insightful commentary

No matter where you conduct business in Canada, CCH Provincial Tax Reporters keep you up to date with essential provincial tax information. Including expert commentary, official government publications, and a number of helpful research and reference tools, this subscription provides the most comprehensive and practical source of provincial tax information available.

As a subscriber you receive monthly issues of:

  • British Columbia Tax Reporter
  • Alberta, N.W.T., Yukon Tax Reporter
  • Manitoba & Saskatchewan Tax Reporter
  • Ontario Tax Reporter
  • Quebec Tax Reporter
  • Atlantic Tax Reporter

Content includes:

  • Helpful, time-saving commentary on all major provincial taxes, covering every province and territory
  • New case comments in Ontario Tax Reporter on key Ontario cases
  • Commentary on sales tax for Ontario, Quebec and British Columbia by leading tax services firm, Ryan, provides current and comprehensive coverage, including interpretation of legislation and administrative practices

Bonus features:

  • News Tracker, our online bulletin board, gives you up-to-the-minute information on the latest tax and accounting documents; you choose the tax topics and frequency that work best for you
  • Provincial Tax News keeps you informed on the latest tax changes; it contains practical feature articles and columns written by prominent practitioners, including Brent Jay of PricewaterhouseCoopers LLP and the experts at Ryan
  • Budget dispatches for every province and territory
  • Federal and provincial tax charts
  • Tables of concordance for Ontario and Quebec
  • Helpful research and reference tools

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 Provincial Tax Reporters also find these publications instrumental to their practice:

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Grantor Trust Answer Book, 2015 (U.S.)

Author: Steven G. Siegel, J.D., LL.M (Taxation)

A grantor trust is a trust in which the settlor retains control over the trust property or its income to such an extent that the settlor is taxed on the trust's income.

The use of grantor trust arrangements has become an important estate planning tool. Owners of grantor trusts may be shareholders of S corporations. A number of desirable and sophisticated estate planning arrangements involve grantor trust status as the starting point. These include grantor retained annuity trusts (GRATs), grantor retained unitrusts (GRUTs), personal residence trusts (PRTs), qualified personal residence trusts (QPRTs) and intentionally defective grantor trusts (IDGTs).

The Grantor Trust Answer Book will address the following:

  • The grantor trust rules can be found in Code Sections 671 through 679. Each of these Sections describes a particular set of rules and circumstances that will cause a trust to be treated as a grantor trust. Each of these Code Sections is discussed in a separate Chapter addressing its rules and requirements.
  • Some of the interests retained by a grantor that make a trust a grantor trust also cause inclusion of the trust property in the grantor’s estate. Other interests do not. These distinctions are discussed throughout the publication.
  • Separate chapters address the estate planning uses of all types of grantor trusts (GRATs and GRUTs, PRTs and QPRTs, IDGTs).
  • Grantor trust issues are involved in the design of certain charitable trusts, notably charitable lead trusts and these are discussed in detail.
  • Coverage of foreign grantor trusts which is increasingly a topic of planning interest and government concern is included as well.
  • The fact that grantor trusts are subject to special income tax filing and reporting rules is discussed.
  • The role grantor trusts may have in planning for life insurance ownership, like kind exchanges and involuntary conversions are also among the issues addressed.
Chapter 1 Overview of Grantor Trusts: Principles and Taxation
Chapter 2 Code Section 671 — Trust Income, Deductions and Credits Attributable to Grantors and Others as Substantial Owners
Chapter 3 Code Section 672 — Grantor Trust Definitions and Rules
Chapter 4 Code Section 673 — Reversionary Interests and the Grantor Trust Rules
Chapter 5 Code Section 674 — Power to Control Beneficial Enjoyment an

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Grantor Trust Answer Book, 2014 (US)

A grantor trust is a trust in which the settlor retains control over the trust property or its income to such an extent that the settlor is taxed on the trust's income. 

The use of grantor trust arrangements has become an important estate planning tool. Owners of grantor trusts may be shareholders of S corporations. A number of desirable and sophisticated estate planning arrangements involve grantor trust status as the starting point. These include grantor retained annuity trusts (GRATs), grantor retained unitrusts (GRUTs), personal residence trusts (PRTs), qualified personal residence trusts (QPRTs) and intentionally defective grantor trusts (IDGTs).

The Grantor Trust Answer Book will address the following:
  • The grantor trust rules can be found in Code Sections 671 through 678. Each of these Sections describes a particular set of rules and circumstances that will cause a trust to be treated as a grantor trust. Each of these Code Sections is discussed in a separate Chapter addressing its rules and requirements.
  • Some of the interests retained by a grantor that make a trust a grantor trust also cause inclusion of the trust property in the grantor’s estate. Other interests do not. These distinctions are discussed throughout the publication.
  • Separate chapters address the estate planning uses of all types of grantor trusts (GRATs and GRUTs, PRTs and QPRTs, IDGTs).
  • Grantor trust issues are involved in the design of certain charitable trusts, notably charitable lead trusts and these are discussed in detail.
  • Coverage of foreign grantor trusts which are increasingly a topic of planning interest and government concern is included as well. 
  • The fact that grantor trusts are subject to special income tax filing and reporting rules is discussed.
  • The role grantor trusts may have in planning for life insurance ownership, like kind exchanges and involuntary conversions is also among the issues addressed.

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Grantor Trust Answer Book, 2013 (U.S.)

A grantor trust is a trust in which the settlor retains control over the trust property or its income to such an extent that the settlor is taxed on the trust's income. The use of grantor trust arrangements has become an important estate planning tool. Owners of grantor trusts may be shareholders of S corporations. A number of desirable and sophisticated estate planning arrangements involve grantor trust status as the starting point. These include grantor retained annuity trusts (GRATs), grantor retained unitrusts (GRUTs), personal residence trusts (PRTs), qualified personal residence trusts (QPRTs) and intentionally defective grantor trusts (IDGTs). The Grantor Trust Answer Book will address the following:

  • The grantor trust rules can be found in Code Sections 671through 678. Each of these Sections describes a particular set of rules and circumstances that will cause a trust to be treated as a grantor trust. Each of these Code Sections is discussed in a separate Chapter addressing its rules and requirements.
  • Some of the interests retained by a grantor that make a trust a grantor trust also cause inclusion of the trust property in the grantor’s estate. Other interests do not. These distinctions are discussed throughout the publication.
  • Separate chapters address the estate planning uses of all types of grantor trusts (GRATs and GRUTs, PRTs and QPRTs, IDGTs).
  • Grantor trust issues are involved in the design of certain charitable trusts, notably charitable lead trusts and these are discussed in detail.
  • Coverage of foreign grantor trusts which are increasingly a topic of planning interest and government concern is included as well.
  • The fact that grantor trusts are subject to special income tax filing and reporting rules is discussed.
  • The role grantor trusts may have in planning for life insurance ownership, like kind exchanges and involuntary conversions is also among the issues addressed.

 

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




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Global Integrator

Global Integrator delivers a comprehensive web-based solution that provides a single platform for data collection, analysis and tax reporting.

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




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Draft Legislation and Explanatory Notes Re Income Tax and Sales Tax--2014 Budget and other Measures

On August 29, 2014, the Department of Finance released draft legislative proposals that would implement tax measures from Economic Action Plan 2014. This Special Report contains the full text of the draft legislation proposals and the Department of Finance explanatory notes.

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 Securities Regulatory Requirements Applicable to Non-Resident Broker-Dealers, Advisers and Investment Fund Managers

Published: November 2012


Canadian Securities Regulatory Requirements Applicable to Non-Resident Broker-Dealers, Advisers and Investment Fund Managers provides foreign securities and investment firms with essential information they need about Canadian securities regulatory licensing requirements.

Written with Canada’s top securities law experts at McCarthy Tétrault LLP, this resource serves as a comprehensive guide to foreign securities and investment firms seeking Canadian clients. In short, anyone who has clients conducting securities business in Canada will require this resource. Foreign investment managers will also require this information to act as an investment fund manager in Canada.

The book covers topics that should be addressed by non-residents before trading securities or providing investment advice to any person or company within Canada.

What's included:

  • Dealer registration
  • Adviser registration
  • Investment fund manager registration
  • Prospectus requirements

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




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Auditor's Risk Management Guide: Integrating Auditing and ERM (2013) (U.S.)

Comprehensive how-to book that guides the reader on performing risk management-based audits. The book covers the Enterprise Risk Management Integrated Framework issued by the Committee of Sponsoring Organizations (COSO).

Following the passage of Sarbanes-Oxley and its strict corporate governance and accountability provisions, developing better risk management techniques is becoming more important in meeting higher audit committee expectations.

The first part of the Auditor's Risk Management Guide provides a broad understanding of corporate governance, ERM principles, and different auditing approaches. It also provides step-by-step instructions on how to execute the risk management-based audit, including frequently asked questions.

The second part of the book is devoted to detailed case studies that illustrate the risk management-based audit methodology and tools in different scenarios, beginning with a business risk assessment and working through common audit areas such as closing the books, accounts payable, and accounts receivable. Practice Pointers and Observations throughout provide additional commentary to assist the reader in understanding the methodology.

A free CD-ROM is included with the book provides electronic versions of the various work programs, checklists, and other tools in the book.

PART I: Risk Management-Based Auditing
1.      Overview of Enterprise Risk Management
2.      The Enterprise Risk Management Funnel
3.      Evolution of Auditing Approaches
4.      Strategy: The Beginning of the Journey
5.      Risk Assessment: Business Level
6.      Risk Assessment Qualification Techniques
7.      Entity-Level Control
8.      Risk Assessment: Process Level
9.      Process Design Phase
10.      Testing Phase
11.      Risk Infrastructure Assessment
12.      Action Planning Phase: The Real Value
13.      Monitoring and Follow-Up
14.      Auditing the ERM Process
15.      The Future of Risk Management-Based Auditing
16.     Frequently Asked Questions

PART II: Case Studies
17.  Case Study: Business Risk Assessment
18.  Case Study: Risk Management Infrastructure
19.  Case Study: Close the Books
20.  Case Study: Inventory
21.  Case Study: Procurement
22.  Case Study: Accounts Payable and Disbursements
23.  Case Study: Accounts Receivable and Collections
24.  Case Study: Quality Assurance
25.  Case Study: Payroll and Relat

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




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Arbitrating Under the 2012 ICC Rules: An Introductory User's Guide

Published: May 2012


Arbitrating Under the 2012 ICC Rules: An Introductory User's Guide is structured so as to follow the sequence of events that would typically take place in the resolution of a dispute by arbitration.

Following a discussion of preliminary matters, the authors go on to describe the process leading from negotiation to arbitration, the initial decisions that may be taken by the ICC International Court of Arbitration, and the different steps in the proceedings before the arbitral tribunal. The book concludes with a discussion of the award and its enforcement.

Focusing on the 2012 ICC Rules – which apply to all ICC arbitrations commenced on or after 1 January 2012 unless the parties have agreed that an earlier version should apply – this book serves the needs of the following parties:

  • Those who want a full introduction to the topic of ICC arbitration
  • Those who already have a good understanding of how ICC arbitration worked under the old 1998 ICC Rules but are looking for an update on the new 2012 ICC Rules
  • Those who need to take a decision on whether to opt for ICC arbitration
  • Those who have opted for ICC arbitration and need to draft an ICC arbitration clause
  • Those who are actually faced with the prospect of an ICC arbitration

Extensive references to relevant books, articles, websites and other resources as well as a comprehensive glossary further enhance the book's practical value.

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




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

With the publication of this book, CCH is providing practitioners with a single integrated law and explanation of the tax provisions of the landmark health reform legislation and guidance. This resource includes IRS regulations and other regulatory decrees executing the many aspects of health care reform. This edition contains complete coverage of the final employer mandate regulations, the simplified options for employer reporting, the small employer health credit regulations, the premium assistance tax credit reporting and much more.

The law is arranged in code section sequence with italicized type used for all new language that amends previous code sections.

CHAPTER 1.    HEALTH CARE REFORM

  • Timeline and Implementation
CHAPTER 2.     INDIVIDUALS
  • Individual Health Insurance Mandate
  • Health Insurance Premium Assistance Refundable Credit
  • Itemized Deduction for Medical Expenses
  • Medical Benefits for Children Under Age 27
CHAPTER 3.     BUSINESSES
  • Employer Mandate to Provide Health Insurance
  • Small Employer Health Insurance Credit
  • Exchange-Participating Qualified Health Plans Offered Through Cafeteria Plans
  • Health Flexible Spending Accounts Offered in Cafeteria Plans
  • Simple Cafeteria Plans
  • Elimination of Deduction for Federal Subsidies for Certain Retiree Prescription Drug Plans
  • Limitation on Excessive Employee Remuneration
  • Excise Tax on High Cost Employer-Sponsored Health Coverage
  • Excise Tax on Sales of Medical Devices
  • Fee on Manufacturers and Importers of Prescription Drugs
  • Additional Requirements for Charitable Hospitals
CHAPTER 4.     INFORMATION REPORTING REQUIREMENTS
  • Inclusion of Cost of Employer-Sponsored Health Coverage on W-2
  • Health Care Coverage Reporting
  • Reporting of Employer Health Insurance Coverage
CHAPTER 5.     HEALTH CARE EXCHANGES AND OTHER PROVISIONS GOVERNING HEALTH CARE PLANS
  • Establishment of Health Insurance Exchanges
  • Exchange Requirements—American Health Benefit Exchanges
  • Small Business Health Options Program (SHOP Exchange)
  • Procedures for Determining Eligibility for Exchange Participation, Tax Credits, and Cost-Sharing Reductions
  • Cost-Sharing Reductions
  • Advance Determinations and Payments
  • Contents of Essential Health Benefits Package
  • Grandfathered Plans in the Individual and Group Health Markets
  • 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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Chinese architecture: a history / Nancy Shatzman Steinhardt

Online Resource




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Forensic analysis of fire debris and explosives / Kenyon Evans-Nguyen, Katherine Hutches, editors

Online Resource




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From crisis to crisis: debates on why architecture criticism matters today / editors, Nasrin Seraji, Sony Devabhaktuni, Xiaoxuan Lu

Rotch Library - NA2599.5.F76 2019




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CARTHA on the form of form / contributors, Åbäke [and seventy others]

Rotch Library - NA2543.S6 C37 2019




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Inscription: tracing place: history and memory in architectural and literary practice / edited by Klaske Havik, Susana Oliveira, Jacob Voorthuis, Noortje Weenink

Rotch Library - NA2543.L5 I57 2018




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Habitat: Lina Bo Bardi / organização editorial, Adriano Pedrosa, José Esparza Chong Cuy, Julieta González, Tomás Toledo ; textos, Adriano Pedrosa [and fourteen others]

Rotch Library - NA859.B37 A4 2019




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Professionalism in the built heritage sector: edited contributions to the International Conference on Professionalism in the Built Heritage Sector, Arenberg Castle, Leuven, Belgium, February 5-8, 2018 / editors, Koen van Balen & Aziliz Vandesande

Rotch Library - NA105.I5747 2018




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Downward spiral: El Helicoide's descent from mall to prison / Celeste Olalquiaga and Lisa Blackmore, editors

Rotch Library - NA935.6 D69 2018




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Green building management and smart automation / Arun Solanki and Anand Nayyar, editors

Online Resource




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Congreso internacional eficiencia engergética y edificación histórica: actas = International conference energy efficiency in historic buildings: proceedings / edited by Fundación de Casas Históricas y Singulares, Fundación Ar

Online Resource




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Modern management methods: architecture, historic value, and the electronic image / Caitlin Blanchfield and Farzin Lotfi-Jam

Rotch Library - NA680.B533 2019




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The art of joining: designing the universal connector / edited by Phillip Denny and Adam Przywara

Rotch Library - NA680.A78 2019




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Landscape and infrastructure: re-imagining the pastoral paradigm for the 21st century / Margaret Birney Vickery

Rotch Library - SB470.5.V53 2020




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Chinese architecture: a history / Nancy Shatzman Steinhardt

Rotch Library - NA1540.S738 2019




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AAG2018: Advances in Architectural Geometry 2018 / Lars Hesselgren [and 5 others], editors

Rotch Library - NA2760.A38 2018




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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

Rotch Library - NA1073.K65513 2018




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Theory of gardens / Jean-Marie Morel, author ; Joseph Disponzio, Emily Cooperman, translator

Rotch Library - SB471.M8513 2018




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Historic construction and conservation: materials, systems and damage / Pere Roca, Paulo B. Lourenço and Angelo Gaetani

Barker Library - TH3301.R59 2019




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Balkrishna Doshi: architecture for the people / concept, Mateo Kries, Kushnu Panthaki Hoof, Jolanthe Kugler ; editors, Jolanthe Kugler, Khushnu Panthaki Hoof, Meike Wolfschlag ; authors, Samanth Subramanian [and 9 others] ; photographers Iwan Baan [and 3

Rotch Library - NA1510.D722 A4 2019




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Reciprocal landscapes: stories in material movements / Jane Hutton

Rotch Library - SB472.3.H43 2020




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Territorial justice / editors, Daniel Gethmann [and 5 others]

Rotch Library - NA2543.S6 T47 2019




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An economic history of the English garden / Roderick Floud

Barker Library - SB453.3.G7 F56 2019




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Speaking of buildings: oral history in architectural research / Janina Gosseye, Naomi Stead, and Deborah van der Plaat, editors

Rotch Library - NA2005.S64 2019




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Where today meets tomorrow: Eero Saarinen and the General Motors Technical Center / Susan Skarsgard

Rotch Library - NA6233.W37 G467 2019




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Canadian modern architecture: 1967 to present / Elsa Lam and Graham Livesey, editors

Rotch Library - NA745.C27 2019




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Whole building air leakage: testing and building performance impacts / editors, Theresa Weston, Keith Nelson, and Katherine Wissink

Barker Library - TH1719.W46 2019




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Stories of house and home: Soviet apartment life during the Khrushchev years / Christine Varga-Harris

Online Resource




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Seismic behaviour and design of irregular and complex civil structures III Dietlinde Köber, Mario De Stefano, Zbigniew Zembaty, editors

Online Resource




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Advances in building information modeling: first Eurasian BIM Forum, EBF 2019, Istanbul, Turkey, May 31, 2019, Revised Selected Papers / Salih Ofluoglu, Ozan Onder Ozener, Umit Isikdag, editors

Online Resource




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The last fortress of metaphysics: Jacques Derrida and the deconstruction of architecture / Francesco Vitale ; translated by Mauro Senatore

Rotch Library - NA682.D43 V58 2018




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Wood and fire safety: proceedings of the 9th International Conference on Wood and Fire Safety 2020 / Linda Makovicka Osvaldova, Frank Markert, Samuel L. Zelinka, editors

Online Resource




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Living on campus: an architectural history of the American dormitory / Carla Yanni

Rotch Library - NA6602.D6 Y36 2019




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Proceedings of the 11th International Symposium on Heating, Ventilation and Air Conditioning (ISHVAC 2019). Zhaojun Wang [and more], editors

Online Resource




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A rare treatise on interior decoration and architecture: Joseph Friedrich zu Racknitz's Presentation and history of the taste of the leading nations / edited and translated by Simon Swynfen Jervis

Rotch Library - NA3310.R3313 2019




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Avant-garde in the cornfields: architecture, landscape, and preservation in New Harmony / Ben Nicholson and Michelangelo Sabatino, editors

Rotch Library - NA735.N38 A93 2019




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Back Stories with Marc Thiele

Welcome to Back Stories — a new series of one on one interviews hosted by Keir Whitaker (one-half of the team behind The Back to Front Show).

Each episode, unlike the usual show, will come in at 30 minutes and will attempt to delve into the interesting lives of people working in the web, design, tech, publishing, and creative industries.

In this first episode, Keir chats with Marc Thiele — long-time friend and the man behind the Beyond Tellerrand series of web conferences. There’s plenty of ground covered including the early 8 bit days, Flash, events, and more.

Marc Online




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Back Stories with Craig Lockwood

Welcome to the second episode of Back Stories — a new series of one on one interviews hosted by Keir Whitaker (one-half of the team behind The Back to Front Show).

In this episode, Keir is joined by Craig Lockwood — long time friend of the show and the man behind endeavours including software, events, co-working spaces, and more. In this very open and honest account of his work and life, Craig shares his experiences of working in the web and tech industry.

Craig Online




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Back Stories with Kurt Elster

In this episode of Back Stories, Keir chats with Kurt Elster — founder of ecommerce agency Ethercycle, host of the popular Ecommerce Hacks Weekly video series, author of Ecommerce Bootcamp, and the host of The Unofficial Shopify Podcast.

Topics include the benefits of the “peacock” jacket, naming your company, specialisation, automating inbound leads, productised consulting, and much more.

Kurt Online