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Keeping you current on the latest changes affecting real estate tax law

Canadian Real Estate Income Tax Guide newsletter provides you with commentary and digests of recent cases, plus summaries of all recent developments in real estate taxation in Canada. It also includes a legislative update. Included free with the purchase of Canadian Real Estate Income Tax Guide.

Updated quarterly and delivered by email in PDF 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.

Professionals who subscribe to the Canadian Real Estate Income Tax Guide newsletter also find these publications instrumental to their practice:

• Canadian Tax Reporter
• Dominion Tax Cases
• Canadian GST/HST Reporter

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Easy-to-read analysis of real estate income taxation with expert commentary

If you are a legal or accounting professional involved with the acquisition, holding, development, leasing or disposition of real estate, you’ll find the Canadian Real Estate Income Tax Guide the definitive tax tool. Well organized, well presented, and well written, the guide’s comprehensive treatment of real estate tax will help you to gain a thorough understanding and includes reliable commentary by tax specialist Ian MacInnis you can use to reinforce your point when advising clients.

The internet version is updated quarterly.

Content includes:

• Analyses of developments in case law, legislations, and the administrative practices of the CRA
• Relevant CRA documentation, where applicable
• Time-saving tax planning tips at the end of each chapter

Topics covered:

• Purchase and sale of real estate
• Other dispositions of real estate
• Real estate as capital property
• Depreciable property and capital cost allowance
• Holding real estate for the production of rental income
• Real estate financing and real estate leasing
• Real estate investment structures and syndications
• Real estate development
• Reorganizations of real estate holdings
• Principal residence
• Tax consequences of failed real estate ventures
• Non-residents and Canadian real estate
• Canadian investment in foreign real estate
• Real estate and the GST/HST

• Canadian Real Estate Income Tax Guide newsletter
• 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 Canadian Real Estate Income Tax Guide also find these publications instrumental to their practice:

• Canadian Tax Reporter
• Dominion Tax Cases
• Canadian GST/HST Reporter

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

Looking for the most current legislation for institutional investing? We've got it!

An up-to-date compilation of the relevant federal and provincial statutes required by institutional investors. Your one-stop source that also includes the pertinent regulations, rules, guidelines and policies. Edited by senior corporate and securities lawyer Barbara J. Hendrickson, who currently practises in the Toronto office of the international law firm of Baker & McKenzie.

Publication Year: 2004

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

The latest information on all aspects of estate planning and related issues in Canada

To deliver the most effective tax and estate planning solutions you need the most authoritative source for information and advice, authored by leading experts in the industry. Comprehensive and easy to use, the Canadian Estate Planning Guide is a must-have tool when you need to find the right answers fast.

This guide is the first choice of estate planning professionals because it offers:

• Comprehensive and reliable coverage from a single source, covering both tax and non-tax issues related to estate planning
• Practical strategies and tactics to help you maximize wealth and minimize tax exposure for clients
• A format that is simple and easy to use, even for the tax practitioner who only occasionally works with estates
• In-depth information, analysis and detailed technical discussions for the practitioner
  specializing in tax planning for estates, or wills and estate planning
• The speed and convenience of getting all your estate planning information online
• Updates on an “as the news happens” basis

This guide’s extensive coverage includes topics such as:

• Estate plans
• Gifts and loans
• Estate freezes
• Post-mortem planning
• Emigration to the U.S.
• Asset protection
• Powers of attorney and health care directives
• Will planning
• Trusts
• Taxation of trusts
• Beneficiaries
• Avoiding probate fees
• Creditor proofing
• Charitable donations
• U.S. estate and gift tax

• The Estate Planner monthly newsletter keeps you up-to-date on the latest
  developments affecting estate planning in Canada and includes case summaries,
  legislative updates, and feature articles written by experts
• 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 on research
• Access to an archive of in-depth articles on a wide variety of topics
• All relevant CRA Interpretation Bulletins, Advance Tax Rulings and Information Circulars,
  reference tables and documents
• Forms used by the CRA
• Forms for trusts and powers of attorney for all provinces
• Free training and technical support

This service combines the benefits of the Canadian Estate Administration Guide and the Canadian Estate Planning Guide, making it the ultimate resource for estate planning and administration professionals.

Estate planning is a key growth area for tax and legal professionals. Are you taking full advantage of the opportunity? This is an invaluable resource for anyone who works in estate planning. The reason is simple. It will save you hours of research time and effort you can use to serve your clients better and grow your practice.

Authored by leading experts in the industry, current and comprehensive, you won't find a more authoritative source for information and advice on tax and estate planning.

Coverage includes:

• Estate Freezes
• Protection from Creditors
• The Pros & Cons of Alter Ego and Joint Partner Trusts
• Spousal Trusts
• Tax-Planning the Will
• Life Insurance and Registered Plan Designations
• Post-Mortem Tax Planning
• Strategies for Holding Real Property in the United States

Included with your subscription is Estate Planner, a monthly newsletter containing ongoing judicial and legislative developments affecting estate planning in Canada.

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

The Canadian Estate Administration Guide is the only estate administration resource available in Canada with multi-jurisdictional coverage. It supports your practice with relevant and indexed commentary, legislation, key forms, and precedents covers a wide range of topics, from wills to funeral arrangements, to the final passing of accounts. It includes recent cases, tax case digests, relevant statutes from each jurisdiction, forms, precedents, checklists, and letters. 

Topics covered: 

• Initial Matters
• Claims Against the Estate
• Probate Practice
• Passing of Accounts
• Assets and Liabilities
• Intestate Estates
• Taxation
• Forms and Precedents
• Substitute Decisions Information
• Estate Litigation
• Estate Conveyancing

Included with your subscription is Will Power, a monthly newsletter summarizing recent developments in this area.

Included with your Online subscription is the Estate Administration News Tracker. With News Tracker, you get notices of all updates via e-mail. Your updates give you instant access to changes in the law that originate from a variety of primary and secondary sources such as press releases and cases.

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

If you practice real estate law in British Columbia, this is the publication that will ensure that you are up-to-date. The British Columbia Real Estate Law Guide gives you comprehensive coverage of topics related to real estate transactions in British Columbia. To simplify your research, it includes all relevant statutes and regulations plus summaries of recent cases.

It helps speed up your work with numerous precedents and forms in various areas. It also includes comprehensive, interactive Smart Charts on Residential Loan and Owners Title Insurance Policy Comparisons.

You also get comprehensive and practical commentary on the following topics:

• Professional Duties and Responsibilities
• Purchase and Sale Agreements
• Mortgages
• Land Title Registration
• Remedies (Purchase/Sale and Mortgage Default)
• Residential Tenancies
• Commercial Tenancies
• Strata Titles (Condominium Law, Residential and Commercial)

Included with your subscription is British Columbia Real Estate Law Developments, a bi-monthly newsletter that summarizes all recent developments in British Columbia real estate law.

Included with your Online subscription is the Real Estate Law News Tracker. With News Tracker, you get notices of all updates via e-mail. Your updates give you instant access to changes in the law that originate from a variety of primary and secondary sources such as press releases, legislation, and cases.

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

British Columbia Real Estate Law Developments is a newsletter that summarizes the most recent developments in the practice of real estate law in British Columbia, including summaries of cases and updates on legislative changes.

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

CCH's Highlights of the American Recovery and Reinvestment Act of 2009 is a convenient vehicle for alerting clients to the new tax provisions provided under this economic stimulus bill. For individuals, this legislation includes a Making Work Pay Credit based on earned income, with a $250 economic stimulus payment to Social Security recipients and disabled veterans; an AMT patch for 2009; extension of the first-time homebuyer credit to September 1, 2009, with the repayment obligation eliminated for 2009 purchases; a $3,000 floor on the refundable Child Tax Credit; a $2,500 American Opportunity Tax Credit that is 40 percent refundable; suspension of income tax on up to $2,400 of unemployment benefits for 2009; expansion of eligible expenses for 529 plans to include computers and related technology; an above-the-line deduction for taxes related to the purchase of a new automobile; an increase in the credit for nonbusiness energy property from $500 to $1,500 and a modification of standards;  removal of the dollar limits on the credit for residential energy efficient property for fuel cell property; an increase in the credit for alternative fuel vehicle refueling property; and a general re-write of the plug-in electric drive motor vehicle credit, including elimination of dollar caps, a new credit for two or three wheel and low-speed plug-in vehicles, and allowing a credit for conversion kits.

On the business side, provisions include extending bonus depreciation and increased 179 expensing through 2009; up to five-year carryback of net operating losses; expansion of the Work Opportunity Tax Credit to cover unemployed veterans and disconnected youth; deferral of cancellation of indebtedness income; an increased exclusion amount for commuter transit benefits and transit passes; an increase in the capital gain exclusion percentage for qualified small business stock; and reduction to seven years for the S Corporation built-in gain holding period. The legislation also includes a number of new or enhanced bond provisions aimed at economic recovery and alternative energy.

CCH's Highlights booklet is ideal for informing clients, prospects and staff about the key new tax changes and prompting them to turn to their tax and financial advisers for help.  It's authoritative, yet practical and easy-to-understand.  Affordable quantity discounts and the option of printing firm name and logo on the cover make the CCH Highlights booklet a great tool for firms to grow their businesses.

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

CCH's American Recovery and Reinvestment Act of 2009 -- Law, Explanation and Analysis provides thorough and complete text of added, amended, or repealed Code sections with controlling committee reports and CCH's explanation and analysis of tax provisions contained in the legislation. CCH editorial staff, along with leading practitioners, provide clear and practical guidance of the impact of the law's changes, including how various taxpayer groups and situations are affected.

The law is arranged in Code section sequence with italicized type used for all new language that amends previous Code sections. CCH also provides several special tables and lists to facilitate quick and thorough understanding of the new law and how it affects taxpayers. Features include an effective dates table organized by Code section, a listing by Code section of the Act sections affecting it, and a listing by Act section of the Code sections affected.

CCH's American Recovery and Reinvestment Act of 2009 -- Law, Explanation and Analysis is THE resource that tax professionals, businesses, government staff and students alike need to get all the details of and help on new tax legislation changes. CCH provides the critical, late-breaking explanation and analysis to help readers make sense of complex legislative change so they can plan, respond and advise with confidence.

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

In Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009 CPE Course, noted tax experts Sidney Kess, J.D., CPA, and Barbara Weltman, J.D., take a straightforward and practical look at 2009 tax legislation and related developments. This text-based Course offers tax professionals helpful guidance on the new law, including planning opportunities, pitfalls to beware of, and ways practitioners can capitalize on the law with their clients. Helpful Practice Development Tips, Planning Pointers and Observations designed to assist users in understanding and applying the new law are peppered throughout. The Course comes complete with learning objectives, study problems and a final exam for use in earning valuable continuing education credits. The course will be divided into six chapters:

1. Changes for Individuals
2. Housing
3. Education and Health
4. Retirement Savings
5. Changes for Business
6. Miscellaneous
7. Changes

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

In Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009 CPE Course, noted tax experts Sidney Kess, J.D., CPA, and Barbara Weltman, J.D., take a straightforward and practical look at 2009 tax legislation. This text-based Course offers tax professionals helpful guidance on the new law, including planning opportunities, pitfalls to beware of, and ways practitioners can capitalize on the law with their clients. Helpful Practice Development Tips, Planning Pointers and Observations designed to assist users in understanding and applying the new law are peppered throughout. The Course comes complete with learning objectives, study problems and a final exam for use in earning valuable continuing education credits. The course will be divided into six chapters:

1. Changes for Individuals
2. Housing
3. Education and Health
4. Retirement Savings
5. Changes for Business
6. Miscellaneous Changes

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

CCH's Forensic and Investigative Accounting (4th Edition) is a complete and readily teachable text on today's most timely accounting topics. Forensic accounting is a growing area of practice in which the knowledge, skills and abilities of advanced accounting are combined with investigative expertise and applied to legal problems. Written by three top accounting and forensic teachers, Forensic and Investigative Accounting covers all the important underpinnings, as well as the substance of forensic accounting. It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas.

Forensic and Investigative Accounting explains and demonstrates how an effective forensic accountant needs a solid understanding of accounting, investigative auditing techniques, criminology, and courtroom procedures, as well as excellent communications skills, both written and oral. In today's litigious and highly regulated climate, all accountants--external, internal, forensic consultants, and corporate accountants--must possess this knowledge base and develop these techniques. This intriguing text provides unparalleled guidance to help develop the mindset and the skill set to meet the evolving challenges facing accountants today. 

The 4th Edition includes new fraud schemes, numerous new eyewitness and spotlight stories, and new forensic techniques and tools, such as timeline analysis, link analysis, invigilation, genograms, proof of cash, entity charts, and full-and-false inclusion tests. This edition brings the reader up to date with the latest cybercrime activity and cases, and it documents the latest corruption schemes and explains how to find and prevent them.  

Learning Aids:

• Pedagogical aids built into the text include chapter objectives and numerous illustrative examples, figures, tables and special informational sidebars to engage students throughout and keep the presentation lively. Each chapter includes problems to test a student's understanding of the material presented. A special Instructor's Guide that includes chapter problems and solutions along with a testbank with solutions is available to adopting instructors.
• CCH® Study MATE is an online learning center for college students. The Study MATE Forensic Topics Library was created to supplement this textbook by providing an easy online tutor to help students with difficult concepts and test them on their knowledge. CCH textbook adopters and their students have free access to the Forensic Topics library for a full year! To view the courses available, visit www.cchstudymate.com. Enrollment instructions are provided with each textbook.

Table of Contents

PART ONE: THE FIELD AND PRACTICE OF FORENSIC

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Available: September 2011 

Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, this book includes coverage of such topics as the final minimum distribution rules for individual retirement accounts and qualified plan distributions, the use of insurance as a qualified plan asset, and changes in the law to reflect the latest legislation.

Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, it brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans.

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Authors/Consultants: Lutz-Christian Wolff, Professor of Law at the Faculty of Law, Chinese University of Hong Kong

CHINA OUTBOUND INVESTMENTS offers practical and authoritative guidance to Chinese investors and their advisors as well as to those located in actual and potential target countries of Chinese investments around the world (including Canada).

CHINA OUTBOUND INVESTMENTS provides:

• a structured and precise introduction to the law and practice of China outbound investment projects, including approval and registration requirements, anti-trust law, HR issues, taxation and accounting
• a comprehensive discussion of general topics of importance in the context of cross-border investments, such as the discussion of structuring options, tax planning, outbound related IT and IP issues as the importance of investment treaty networks
• a unique compilation of 23 country reports from law firms around the world addressing their home jurisdictions' inbound investment regimes
• a compilation of bilingual PRC laws and regulations governing China outbound investments.
• Case analysis
• Commentary in great detail
• Step by step guide

Table of Content:
CHAPTER I China Outbound Investments: Facts and Developments

CHAPTER II China’s Outbound Investment Regime

1. Introduction (Lutz-Christian Wolff, Chinese University of HK)
2. Approval and Registration Requirements (Lutz-Christian Wolff, Chinese University of HK)
3. Labor (Jun Dai, HHP Attorneys-at-Law)
4. The Impact of the Anti-Monopoly Law (Mark Williams, Hong Kong PolyU)
5. Financing (Jun Dai, HHP Attorneys-at-Law)
6. QDII (Xi Chao, Chinese University of HK)
7. Taxation (Michael To, Godfrey Ip, Mazars HK / Peter Law, Mazars Shanghai)
8. Accounting (Julie Laulusa, Mazars Shanghai)

CHAPTER III China Outbound Investments – General Topics

1. Introduction (Lutz-Christian Wolff, Chinese University of HK)
2. Investment Modes, Investment Vehicles and Investment Restrictions (Lutz-Christian Wolff, Chinese University of HK)
3. Private Equity(Julian Lemor, Christian Schatz, SJ Berwin)
4. Financing (Heiko Starrossom)
5. IP (Oliver Buehr, SKW Schwarz Rechtsanwalte) If you would like more details about this product, or would like to order a copy online, please click here.
   
   
   Full Article
   
   

Available: July 2011

Author: D. Larry Crumbley, CPA, CFD, Cr.FA

CCH's Forensic and Investigative Accounting (5th Edition) is a complete and readily teachable text on today's most timely accounting topics. Written by three top accounting and forensic teachers, this text covers all the important underpinnings, as well as the substance of forensic accounting. It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas.

Forensic and Investigative Accounting explains and demonstrates how an effective forensic accountant needs a solid understanding of accounting, investigative auditing techniques, criminology, and courtroom procedures, as well as excellent communications skills, both written and oral. In today's litigious and highly regulated climate, all accountants-external, internal, forensic consultants, and corporate accountants-must possess this knowledge base and develop these techniques.

CONTENTS:
Forensic and Investigative Accounting is presented in 18 Chapters divided into five Parts, beginning with a discussion of fundamental concepts and culminating in a real-world case study that ties the elements together.