Complete, up-to-date coverage of tax law in the province

Quebec Tax Reporter is an essential resource for tax professionals who have clients with business interests in the province. With frequent updates, it provides full coverage of the latest developments in Quebec tax law as well as valuable time-saving tools and commentary. Content includes:

• Statutes and regulations pertaining to:
  • Income tax (personal and corporate)
  • Quebec sales tax (QST), fuel tax, municipal tax, resource tax, property tax, payroll tax and tobacco tax
• Official government publications and commentary related to personal and corporate income tax
• Comprehensive commentary on the QST – the most extensive available on the subject, prepared by the experts at Ryan. Commentary provides in-depth treatment of nuts and bolts issues such as registration, various types of supplies, and input tax refunds, more specialized or complex concepts such as organizational considerations, industry-specific issues, and place of supply rules, and everything in between.

Bonus features:

• Provincial Tax News monthly newsletter
• Handy federal and provincial tax charts
• Inter-provincial sales tax charts
• Budget dispatches
• News releases
• Case digests
• Full-text case law
• Administration and personnel charts
• A summary of the progress of provincial legislation

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 Quebec Tax Reporter also find these publications instrumental to their practice:

• Ontario Tax Reporter
• Provincial Tax Reporters - All Provinces & Territories
• GST Reporter

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

The comprehensive expert commentary of Value-Added Taxation in Canada: GST, HST, and QST, 4th Edition is now available online. Use your subscription to:

• Search research content instantly
• Access your applicable CCH subscriptions; all integrated
• Save research to your electronic client files
• Enjoy access virtually anywhere

Value-Added Taxation in Canada is an in-depth analysis of the Goods and Services Tax, its harmonized counterpart currently applicable in Nova Scotia, New Brunswick, Newfoundland and Labrador, Ontario, and British Columbia, and the Quebec Sales Tax. The book combines both practical and theoretical issues, with emphasis on practical applications for private and public sector taxpayers. The authors have integrated the impact of the three taxes (GST, HST, and QST) on each topical area. These taxes are extensively referenced throughout the book, providing insight into the legislation and administrative policy at both the federal and provincial levels. In addition, the format is designed to accommodate the further harmonization of other jurisdictions in Canada.

This edition has been updated to reflect the legislation, regulations, government policies, and proposed amendments up to January 1, 2011.

Table of Contents (Condensed)

CHAPTER 1 – INTRODUCTION
CHAPTER 2 – REGISTRATION
CHAPTER 3 – SUPPLY
CHAPTER 4 – PLACE OF SUPPLY
CHAPTER 5 – VALUE OF CONSIDERATION
CHAPTER 6 – WHEN TAX IS PAYABLE
CHAPTER 7 – IMPORTS AND INTERPROVINCIAL TRANSFERS
CHAPTER 8 – EXEMPT SUPPLIES
CHAPTER 9 – ZERO-RATED SUPPLIES
CHAPTER 10 – INPUT TAX CREDITS AND INPUT TAX REFUNDS
CHAPTER 11 – REBATES
CHAPTER 12 – ORGANIZATIONAL CONSIDERATIONS
CHAPTER 13 – FINANCIAL INSTITUTIONS
CHAPTER 14 – INDUSTRY-SPECIFIC ISSUES
CHAPTER 15 – COLLECTION AND REMITTANCE OF TAX
CHAPTER 16 – ADMINISTRATION AND ENFORCEMENT

About the Author:

Ryan is a leading global tax services firm, with the largest indirect tax practice in North America and the seventh largest corporate tax practice in the United States. Since 1974, the Firm’s Canadian practice, located in Mississauga, Ontario, has performed work for more than 6,500 organizations on a variety of tax matters, both provincially and nationally. Headquartered in Dallas, Texas, Ryan provides a comprehensive range of state, local, federal, and international tax advisory and consulting services on a multi-jurisdictional basis, including audit defence, tax recovery, credits and incentives, tax process improvement and automation, tax appeals, tax compliance and strategic planning.

In 2010, If you would like more details about this product, or would like to order a copy online, please click here.

Published: October 2013

Since the entry into force of the North American Free Trade Agreement (NAFTA) in 1994, several arbitral tribunals have rendered awards dealing with claims of breach of Article 1105. Some of these awards have been very controversial and have had a tremendous impact on the development of the concept of fair and equitable treatment (FET) and the evolution of international investment law. Yet, in spite of the fundamental importance of these awards, no comprehensive study had been undertaken to determine the meaning and the content of the FET standard under NAFTA Article 1105.

This book’s systematic analysis of the provision and its case law fills this analytical gap. Because Article 1105 is in many ways different from typical FET clauses contained within most investment treaties, the author examines the particular parameters under which it must be interpreted. He also analyzes how these specific features have influenced NAFTA tribunals’ interpretation of the provision, and how their assessments differ from awards rendered by other tribunals outside NAFTA.

Among the issues treated in the course of the analysis are the following:

• The origin, development, nature and content of the concept of the ‘minimum standard of treatment’ and its interaction with the FET standard
• The specific parameters under which Article 1105 must be interpreted, including contextual elements such as subsequent agreement and practice between the NAFTA Parties on matters of interpretation
• The context in which the Free Trade Commission issued its Note of Interpretation in 2001 and how NAFTA tribunals have applied it
• Whether or not the concepts of legitimate expectations, transparency, arbitrary conduct, discriminatory conduct, good faith, denial of justice, and due process have been considered by NAFTA tribunals as specific elements of protection to be accorded to investors under Article 1105
• The many facets of these elements and the threshold of severity that NAFTA tribunals have required for finding a breach of Article 1105
• The interaction between Article 1105 and other NAFTA provisions on national treatment, Most-Favored-Nation treatment, and expropriation
• How NAFTA tribunals have assessed damages for breach of Article 1105

This comprehensive guide to NAFTA case law on Article 1105 is an important contribution to the on-going controversial debate about the scope and content of the FET standard under international law. It will be of great interest to counsel for investors and States as well as to arbitrators, academics and anyone interested in investor-State arbitration.

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

Gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. It will help your client:

1. Decide if the transaction should be taxable or nontaxable.
2. Structure the deal for the best results–stock or asset acquisition.
3. Achieve desired business objectives.

Chapter 1 Taxable and Tax-Free Acquisitions
Chapter 2 Basic Concepts in Deductibility and Capitalization
Chapter 3 Accounting for Restructuring Transactions under Code §§351, 338, 381, 721, and 1001
Chapter 4 Treatment of Contingent Liabilities
Chapter 5 Treatment of Transaction Costs Prior to the Final Capitalization Regulations
Chapter 6 Final Capitalization Regulations
Chapter 7 Debt Modifications in Connection with Mergers and Acquisitions
Chapter 8 Original Issue Discount (OID) in Mergers and Acquisitions
Chapter 9 Amortization of Intangibles under Code §197
Chapter 10 Limitation on Loss Carrybacks — Corporate Equity Reduction Transactions
Chapter 11 Consolidated Return Tax Accounting Issues
Chapter 12 Tax Accounting Issues in Bankruptcies and Work-outs

Related Products

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition)
Income Tax Regulations (Winter 2014 Edition), December 2013 (US)
State Tax Handbook (2014)
Almanac of Business & Industrial Financial Ratios (2014)

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

Author: Glenn R. Carrington

Gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. It will help your client:

1. Decide if the transaction should be taxable or nontaxable.
2. Structure the deal for the best results–stock or asset acquisition.
3. Achieve desired business objectives.

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

When structuring mergers and acquisitions, there's only one way to be sure that you've thought of all the tax and legal consequences: rely on Martin D. Ginsburg, Jack S. Levin and Donald E.Rocap as you plan, develop, and execute your M&A strategy.

In this five volume print set and CD-ROM combo, these expert practitioners offer you:

• Solutions to real-life M&A problems as they arise in negotiations
• Step-by-step analysis of typical and non-typical mergers transactional permutations
• Checklists, flow charts, and other at-a-glance mergers practice materials

Whether you represent the buyer, the seller, or another interested party, you can go straight to a model M&A agreement that gives you:

• A complete document structured to embody your client's M&A interests
• Clauses addressing a wide variety of specific mergers situations
• Specific language for even the smallest mergers and acquisitions variations you're likely to encounter
• Includes CD-ROM containing Mergers, Acquisitions, and Buyouts: Sample Acquisition Agreements

Mergers, Acquisitions, and Buyouts is recently updated with:

• New step-by-step methods for structuring transactions, with tax, SEC, corporate, HSR, accounting and other mergers considerations
• New table summarizing and contrasting terms of pro-buyer, pro-seller, and neutral stock & asset purchase agreements
• New mergers legislation, M&A regulations, rulings, and court decisions impacting M&A transactions

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

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.

Rotch Library - NA1997.I34 2017

Rotch Library - NA7850.J6 A47 2019

Rotch Library - NA935.6 D69 2018

Rotch Library - NA1583.A23 2019

Online Resource

Online Resource

Rotch Library - NA1347.O75 2019

Rotch Library - SB475.8.E93 2020

Rotch Library - NA4670.A98 2019

Rotch Library - NA682.P67 M43 2018

Rotch Library - NA5697.G7 A36 2019

Rotch Library - NA5989.7.Q25 N68 2019

Rotch Library - TH7697.A3 H34 2018

Rotch Library - NA2707.L47 B64 2018

Rotch Library - NA2300.I3 N69 2019

Rotch Library - NA682.D43 V58 2018

Rotch Library - NA1502.E46 2019

Rotch Library - NA2707.L47 B37 2018

Rotch Library - NA1053.L475 A4 2018

It feels like only last week that the two “K Units” got behind the Samson CO1UPRO‘s and recorded episode #43. So close in fact, that we even manage to think we are still actually recording episode #43!

In this short 53 minute episode, we catch up on recent life goings on, learn that Kieran has been “tamping hard” in his role as “Digital Guy” at the bespoke artisanal coffee roasting company, discuss language used by people under the age of 30, announce our new club, and round out with a chat about Kickstarter. There may even be a mention of earphones!

• Colonna Coffee
• Sir Gavin Ballard (see also Episode #42)
• Yorkshire Fat Rascal
• The Get Along Gang
• Sport Billy
• Super Lit Cat
• En Flique
• 8 Faces Collected
• Origin – The Ultimate Coffee Brew Stand
• Woodbuds