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Butterfly reorganizations are among the most complex subjects in Canadian tax. Be fully versed with the most comprehensive resource available. 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

This third edition of Understanding Section 55 and Butterfly Reorganizations is an essential reference for tax and legal professionals specializing in mergers and acquisitions. This extensively revised edition is the definitive source for in-depth analysis and authoritative information, including:

• Various technical amendments released over the years that have altered the tax rules governing butterfly reorganizations.  
• Department of Finance comfort letters indicating Finance’s intention to propose additional changes to various aspects of section 55.
• Tax court decisions that have prompted the Canada Revenue Agency to change its interpretation of how section 55 applies in certain circumstances (e.g., in the calculation of safe income) and the meaning of certain terms in the tax law (e.g., "series of transactions", "in contemplation of").
• Current reorganization techniques, practical examples and case studies of butterfly reorganizations within Canada.

Understanding Section 55 and Butterfly Reorganizations, 3rd Edition provides a comprehensive analysis of section 55 in its entirety, including the calculation of safe income. Topics covered include:

• Subsection 55(2): The Basics
• Paragraph 55(3)(A) Exemption
• What Is a Butterfly?
• The Pro Rata Distribution Requirement
• The Butterfly Exemption Denial Rules
• Exceptions to the Butterfly Exemption Denial Rules and Various Interpretive Rules
• Related Issues

Rick McLean, CA, is a partner in the Mergers & Acquisitions Tax Services Group at KPMG LLP and leader of KPMG’s Corporate Reorganizations Tax practice in Toronto.  Rick specializes in and has extensive experience in structuring Canadian and international mergers, acquisitions, divestitures and corporate reorganizations, including public company spin-off transactions. Rick advises both public and private companies on M&A and corporate reorganization tax issues. The book includes contributions from KPMG Tax professionals across Canada who specialize in providing tax advice on complex corporate reorganization and M&A transactions.

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

Personal income tax return preparation is faster and better when you have your clients’ information ahead of time. This tax season, get a running start and stay ahead of the game with Taxprep T1 Tax Organizer from CCH Canadian. The first of its kind in Canada, this innovative solution improves efficiency and T1 results through pre-filled Microsoft Excel® questionnaires that integrate perfectly with Taxprep and make it so easy for clients to complete and return their tax information.

Outstanding benefits for you and your clients

• Significant time savings. Taxprep T1 Tax Organizer is populated with data from the previous income tax year, so it takes only seconds to generate the Microsoft Excel questionnaires and a few minutes for your clients to complete them. The paperless version saves even more time by significantly reducing data entry.
• Enhanced T1 accuracy. Taxprep T1 Tax Organizer is updated each year to include any new claimable items, making it easier to capture changes in your clients’ tax situation. Rolled forward information further ensures you’re working with the right data while the digital version’s automatic import function, combined with a form to review client information, helps to reduce data errors.
• Improved client service. Having your clients’ information in advance gives you more time to review their information, helping you maximize claims and ensure you have all the documents you need for immediate filing. The end result: better service for your clients and a less stressful tax season for you and your staff.
• Reduced printing and mailing costs. Taxprep T1 Tax Organizer works with CCH Portal, a leading edge web-based solution where you and your clients can securely upload and download tax questionnaires and other client files including tax returns. Users of the print version save too, thanks to double-sided forms and single-package mailing for families.
• Flexible questionnaires. Organizer questionnaires are available in short or long versions to suit each client’s preference. You can also custom-design templates to exclude certain sections or to add your firm’s logo, special
  
  instructions and questions.
• Flexible output options. Questionnaires can be distributed in electronic or print format directly from Personal Taxprep. Digital versions can be downloaded, completed and submitted by clients via CCH Portal.* Print organizers include address sheets that fit standard two-window mailing envelopes.
• Seamless integration with Taxprep. Personal Taxprep aut

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

  
  
  Full Article
  
  

Steven D. Simpson, J.D., LL.M

Provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas:

• tax law and the rules that govern compliance
• reporting requirements
• compliance steps, choices and mechanisms
• accounting.

CONTENTS:

1. Introduction to Tax-Exempt Organizations
2. Distinctions Between Private Foundations and Public Charities
3. Organizational and Operational Considerations
4. Private Inurement, Private Benefit, and Intermediate Sanctions
5. Engaging in a Trade or Business and Income from an Unrelated Trade or Business
6. Political and Legislative Activities of Public Charities
7. Private Foundation Excise Taxes
8. Exemption Application Procedures
9. Annual Returns and Disclosure Requirements
10. Charitable Contribution Deduction Requirements and Information for Donors
Appendix A: Sample Form 1023 and Accompanying Documents
Appendix B: Sample Form 1024 and Accompanying Documents
Appendix C: Sample Forms 990, 990-PF, and 990-T
Appendix D: Publication 557
Appendix E: Publication 3833

Related Products

Form 990 Compliance Guide, 2014
U.S. Master Tax Guide (2015)
INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition)
Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.)
State Tax Handbook (2015)

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

Provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance; reporting requirements; compliance steps, choices and mechanisms; and accounting.

CONTENTS:
1.    Introduction to Tax-Exempt Organizations
2.    Distinctions Between Private Foundations and Public Charities
3.    Organizational and Operational Considerations
4.    Private Inurement, Private Benefit, and Intermediate Sanctions
5.    Engaging in a Trade or Business and Income from an Unrelated Trade or Business
6.    Political and Legislative Activities of Public Charities
7.    Private Foundation Excise Taxes
8.    Exemption Application Procedures
9.    Annual Returns and Disclosure Requirements
10.    Charitable Contribution Deduction Requirements and Information for Donors

Appendix A: Sample Form 1023 and Accompanying Documents
Appendix B: Sample Form 1024 and Accompanying Documents
Appendix C: Sample Forms 990, 990-PF, and 990-T
Appendix D: Publication 557
Appendix E: Publication 3833

Available: April 2012

Provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance; reporting requirements; compliance steps, choices and mechanisms; and accounting.

CONTENTS:
1. Introduction to Tax-Exempt Organizations
2. Distinctions Between Private Foundations and Public Charities
3. Organizational and Operational Considerations
4. Private Inurement, Private Benefit, and Intermediate Sanctions
5. Engaging in a Trade or Business and Income from an Unrelated Trade or Business
6. Political and Legislative Activities of Public Charities
7. Private Foundation Excise Taxes
8. Exemption Application Procedures
9. Annual Returns and Disclosure Requirements
10. Charitable Contribution Deduction Requirements and Information for Donors

Appendix A: Sample Form 1023 and Accompanying Documents
Appendix B: Sample Form 1024 and Accompanying Documents
Appendix C: Sample Forms 990, 990-PF, and 990-T
Appendix D: Publication 557
Appendix E: Publication 3833

Related books:

• Form 990 Compliance Guide, 2012

 

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

The world is getting smaller and increasingly interdependent every day. As a result, national and regional developments are, as a matter of necessity, seen in a global framework. States want to preserve their independence but they are confronted with a growing list of problems which they can only solve in co-operation with others. The sheer scale of the issues at stake calls for an institutional framework to give that co-operation a more permanent structure.

It is therefore appropriate in the framework of the International Encyclopaedia of Laws to make accessible comprehensive, substantial and readily available information on the most important intergovernmental organizations, given their importance for the development of international law and intergovernmental co-operation in general. The fundamental changes taking place nowadays at an incredible pace within IGOs render it all the more necessary to put this information within easy reach. Some 55 leading organizations will be described in separate monographs of approximately 150 pages each.

For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.

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

Follows form-based approach and provides a second tax course for students attending Community or Two-Year Colleges.

Features an easy-to-read, straightforward forms approach without complex legal language. It introduces basic business tax concepts and then fully illustrates them with clear examples matched with filled-in forms.

-    Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements.
-    Filled-in forms that support the explanatory material, so students see actual tax compliance, in practice.
-    Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes.     
-    End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep.  

Related Products

Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.)
Federal Tax Practitioner’s Guide (2015) (U.S.)
Federal Tax Study Manual (2015) (U.S.)
Federal Taxation Practice and Procedure (11th Edition) (US)
Federal Taxation: Basic Principles (2014)
Principles of Business Taxation (2014) (U.S.)

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

Published: May 2012

Disastrous Decisions: The Human and Organisational Causes of the Gulf of Mexico Blowout is an essential reference for all work, health and safety professionals, directors, officers, managers, safety regulators and engineers.

Written by noted expert Professor Andrew Hopkins, this book takes the reader into the realm of human and organisational factors that contributed to the Deepwater Horizon disaster in 2010. This event resulted in the loss of 11 lives in the explosions and fire, the sinking of the rig and untold damage to the environment and to the livelihood of Gulf residents.

It is important to know what people did, but even more important to know why they did it, so this book attempts to “get inside the heads” of decision-makers and understand how they themselves understood the situations they were in. It also seeks to discover what it was in their organisational environment that encouraged them to think and act as they did.

Hopkins provides a sophisticated analysis of the accident that first identifies a series of critical defences that failed and then goes on to explain why they failed.

 

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

Updated with the latest legal and court developments, Delaware Law of Corporations and Business Organizations takes you step by step through all aspects of establishing and operating organizations incorporated in Delaware. Comprehensive in scope, and authoritative in content, its timely coverage presents:

• Full discussions of legal precedents as interpreted by the Delaware courts - from decisions defining the roles of directors in mergers and acquisitions to emerging doctrines applicable to unsolicited takeovers, new valuation standards and more
• The complete statutory framework underlying Delaware corporate law and business organizations, including the newest 2011 amendments to the General Corporation Law
• Practical strategies to resolve legal issues and accomplish corporation transactions
• More than 100 model forms to help resolve any problem or complete any purpose related to the establishment or operation of a Delaware business entity
• Discussion of developments in corporate governance and director and officer liability issues

Also included is the Statutory Deskbook 2012 Edition, which contains the complete text with all the 2011 amendments of the principal Delaware business organizations statutes, including:

• The Delaware General Corporation Law
• Limited Liability Company Act
• Statutory Trust Statute
• Revised Uniform Limited Partnership Act
• Related provisions of the State of Delaware Constitution, Franchise Tax Law, and Code

The included CD-ROM is an electronic version of the Statutory Deskbook which will help cut hours off your research time.

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

Rotch Library - NA859.B37 A4 2019

Hayden Library - SB453.5.C36 2018

Get the Handbook that most answers your needs. Federal and provincial (Ontario/Alberta/British Columbia/Quebec) government assistance programs are available.

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

Government assistance programs are available to help you grow your organization…

Federal and provincial governments have established several hundred programs offering assistance to help private non-profit organizations fund their activities and special projects. With the Handbook of Assistance Programs from Wolters Kluwer, it will be easy for you to match your financial needs with almost 2000 assistance programs. It’s a comprehensive reference source that help simplify and speed up the process of researching available government assistance:

• Complete directory of assistance programs,grants, loans and general information tells you what is available, and from which agencies.
• Scope, nature, eligibility requirements of each program and where/how to apply.
• Convenient category division structure enables you to find federal and provincial programs fast.
• Keep abreast of current activities and changing programs…

Federal and provincial governments understand that many non-profit organizations at one time or another will need some type of assistance, either financial or consultative, in order to move faster, operate smarter or expand more quickly. So they have established a variety of government assistance programs to help organizations like yours research, develop, manufacture and sell products and services domestically and abroad. It's almost 2000 programs for NPO that you can search for:

• Native affairs
• Agriculture & agri-food
• Assistance to the deprived & disaster stricken
• Arts & culture
• Development & economic growth
• Education & professional training
• Environment & ecology
• Housing
• Infrastructures & transport
• Research & innovation
• Health & social services
• Tourism, recration & sport

Get 6 updates per year...

Because government assistance programs are rapidly changing, with new ones being added and older ones deleted, the Handbook of Assistance Programs is designed in a practical format that allows for updates every two months.

A few words from our subscribers:

« The Handbook of Assistance Programs is a comprehensive reference tool that responds to most information requests from our library users. They really appreciate it »
Nicole Lemieux
LIBRARIAN

« I am very satisfied with this subscription, the content is generous and the update service is very useful.. »
Louise Giasson
ENTREPRENEUR<

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

Nielsen says in the first quarter of 2020, share of modern trade stores in metro cities rises to 24.7% from 22.3% a year ago

The 2022 Commonwealth Games in Birmingham will feature a women's Twenty20 competition but Morgan says the T10 format would be a better fit than T20, 50 overs or Test cricket.