CCH.CA - Complete English Tax & Accounting Product Listing - English

2010 U.S. GAAP Guide

Wed, 28 Oct 2009 10:31:20 GMT

The 2010 CCH GAAP Guide, Volumes I and II, is the perfect bridge between the existing GAAP hierarchy and the new FASB Codification. This new two-volume set’s pre-/post-Codification dual-reference system, detailed cross-reference table, and index help you quickly locate the information you need in the way you are most comfortable with. Content is current and authoritative — written by leaders in the field, with analysis, practice pointers and illustrations to filter the complexities.

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Canada - U.S. Tax Treaty: A Practical Interpretation

Thu, 22 Jan 2009 09:43:27 GMT

The Fifth Protocol to the Canada - U.S. Income Tax Treaty has introduced a myriad of changes relating to the rights of both countries to tax income earned by their respective residents. Canada - U.S. Tax Treaty: A Practical Interpretation is an invaluable resource designed to assist practitioners with clients involved in cross-border business activities deal with the complexity and uncertainty of these changes.

CCH Canadian’s Canada - U.S. Tax Treaty: A Practical Interpretation contains the full text of the Canada - U.S. Tax Convention, as amended by the First through Fifth Protocols, with commentary by Fraser Milner Casgrain LLP following each Article of the Treaty. The commentary provides a detailed analysis of the Fifth Protocol, including:

Changes to the “tie-breaker” rule for determining the residence of a corporation that qualifies as a resident of both Contracting States
Entitlement to Treaty benefits for “fiscally transparent entities”
New permanent establishment rules
Elimination of withholding tax on certain interest payments
Taxation of a non-resident’s emigrant gains
Taxation of “income from employment” earned by non-residents
Taxation of stock options received by individuals employed in both Canada and the United States
Introduction of a reciprocal limitation of benefits provision

The Technical Explanations of the Treaty and the Third, Fourth, and Fifth Protocols, as provided by the U.S. Treasury Department, are reproduced, along with a report on the Fifth Protocol by the Joint Committee on Taxation for the U.S. Senate. Other useful resources contained in this edition include:

Annotations of related Dominion Tax Cases
Memorandum of Understanding between the Competent Authorities of Canada and the United States Regarding the Mutual Agreement Procedure
Agreement between the Government of Canada and the Government of the United States of America with Respect to Social Security
Income Tax Conventions Interpretation Act
Rates of Withholding Tax under Income Tax Agreements Signed by Canada

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Canadian Income Tax Act with Regulations, Annotated 89th Edition, Spring 2010

Fri, 03 Jul 2009 15:31:41 GMT

The spring 2010 edition of the Canadian Income Tax Act with Regulations, Annotated is filled with up-to-date content and legislative changes that make it indispensable for tax professionals. Featuring improved navigation, this new edition makes it even easier to find the answers you need to make smarter decisions, faster.

The 89th edition is updated and expanded to include significant developments since the last edition.

The full text of the Income Tax Act and Regulations as amended to date of publication
Pending amendments to the Income Tax Act
Department of Finance comfort letters
News releases
Editorial notes, as well as cross-references to other sources of information, including:
- Related sections of the Act and Regulations
- Bulletins, Circulars and Technical News Advance Rulings
- CRA forms and guides
- CCH newsletter articles
- Canadian Tax Foundation articles
- Canadian Petroleum Tax Journal articles
- Key case annotations
- Full text history notes
Canada-U.S. and Canada-U.K. Tax Conventions as amended by Protocols
- With full text history notes
- including the technical explanations to the Canada-U.S. Tax Convention and Protocols
Interpretation Act
The Income Tax Conventions Interpretation Act
Remission orders
Quick reference charts including rates, credits, limits and penalties

Other features in this edition making it easier and faster to use:

Shading of:
- proposed legislation,
- comfort letters,
- news releases, and
- budget extracts
Tax calendar
Integration tables from PricewaterhouseCoopers LLP
2010 Tax Rates and Credit Tables from PricewaterhouseCoopers LLP

Editorial Board - As of November 2009

Joseph Frankovic LL.B., LL.M., Ph.D., CFA
Member of the Ontario Bar and the adjunct faculty of Osgoode Hall Law School

Larry Murray B. Comm. F.C.A.

Fraser Milner Casgrain LLP
       William I. Innes LL.B., LL.M
       Jules Lewy B.C.L., LL.B.
       Tony Schweitzer LL.B., LL.M.
       Christopher Steeves LL.B.

Minden Gross LLP
       David Louis B.Com., J.D., C.A.
       Michael Goldberg B.Comm. Hons., LL.B.
       Samantha Prasad B.A., LL.B.

PricewaterhouseCoopers LLP
       Ruby Lim C.A.
       Sheyl Mapa C.A. <

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Canadian Master Tax Guide, 65th Edition, 2010

Thu, 29 Oct 2009 11:23:48 GMT

The Canadian Master Tax Guide provides helpful and practical guidance on today's federal tax law. This 65th Edition reflects all pertinent federal taxation changes and provides fast and reliable answers to tax questions affecting individual and business income tax.

The 2010 Canadian Master Tax Guide contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the Canada Revenue Agency. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The handbook's explanations provide tax practitioners with accurate and legally sound guidance to help them understand, apply and comply with today's complex tax laws.

The Canadian Master Tax Guide is conveniently cross-referenced to the Income Tax Act, Income Tax Regulations, court decisions, and CRA technical publications. This reliable reference is a must for anyone involved with federal taxation.

Updated Topical Coverage:

Tax Rates and Credits
Tax-Free Savings Account
RESPs
Deferred Income Plans
Capital Gains and Losses
Dividends
Capital Cost Allowance
Charitable Donations
SR & ED Expenses
Returns and Assessments
Tax Planning for Individuals - 2009/2010

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Controller’s Handbook, 2nd Edition

Thu, 04 Sep 2008 14:46:32 GMT

Controller's Handbook focuses on practical ways to meet the many challenges faced by controllers and financial managers in small and medium-sized companies and provides guidance to ensure sound financial controllership. It uses the Plan, Do, Check and Act (PDCA) management model to effectively deploy organizational resources to achieve planned outcomes. Also provided are checklists to help controllers focus on implementing key tools.

Topics covered:

Planning management
Core accounting process management
Reporting and information management
People and relationship management
Special situations

Updates include:

Expanded material on ethics, corporate governance, and internal controls
Improved and additional checklists, useful forms, insightful tips, and situation summaries
Updated appendices on further reading and references

Table of Contents (subject to modification)

Introduction
Planning: developing plans and strategies
Execution: developing and managing effective processes
Relationship management: building the networks for success
Checking: building a performance-measurement system
Using fact-based decision making to take action
Special situations
References
Appendices and templates

About the Author
Nick Shepherd, FCMC, CGA, FCCA, has more than 40 years of business experience. Since 1989, he has run his own management consulting and professional development company, EduVision Inc., which provides management consulting and development services to public and private sector organizations.

A fellow of the Institute of Certified Management Consultants of Ontario (Honour Roll), and past president of the Institute, Nick is past chair of the National Certification Committee for all Institutes of Management Consulting across Canada and is also past chair of the Professional Standards Committee of the International Council of Management Consulting Institutes. He has been a Certified General Accountant for over 25 years, and is a fellow of the Chartered Association of Certified Accountants (UK), a senior member of the American Society for Quality, and past chair of the Quality Costs Committee of the Management Quality Division. He is also a member of Mensa Canada.

Nick is a well-known professional development facilitator, and teaches both the three-day Essentials of Controllership program and the two-day Decision Making and Costing for Controllers advanced program. He also presents many professional development workshops across Canada annually. In 2006, he received the President's Award for Education from the Certified General Accountants Association of British Columbia.

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GST and E-Commerce: Planning and Risk Management

Mon, 19 Mar 2007 12:08:39 GMT

Your business is e-volving at a rapid pace and the tax implications are often overwhelming. It's complex, and you know you need to stay connected, but how? CCH is once again providing you with leading edge solutions and is proud to bring you the first authoritative reference book of it's kind: GST and E-Commerce: Planning and Risk Management. You'll find volumes of basic and detailed information in one convenient, targeted source. It will connect you with relevant, critical information about GST/HST in Canada. If you're doing business online, or advising someone who does, you need this book!

Target Audience

Companies that sell or distribute products or services through the Internet
Companies that purchase or consume products or services that are supplied through the Internet
Companies that promote or advertise through the Internet
Companies that do anything remotely by electronic means, including remote hosting, data backup, transmission, remote access to software or servers, remote security, and remote file sharing

Features include:

Comprehensive discussion of the manner in which the GST applies to e-commerce activities of every nature
Detailed review of CRA e-commerce rulings and formal administrative policies issued in the past five years
Discussion of CRA policy imperatives and the manner in which these imperatives impact on the taxation of e-commerce
Identification of e-commerce trends, limitations, anomalous results and outstanding issues to be resolved
Focus on threshold and other contentious issues including jurisdictional issues
Discussion of carrying on business and permanent establishment tests in the e-commerce environment
Discussion of audit patterns and leading exposure issues
Exploration of planning opportunities for resident and non-resident businesses

Each topic includes a review of the current legislation and Canada Revenue Agency rulings and other documents.

Table of Contents

Chapter 1 – Overview of the Book and Evolution of E-Commerce GST Rules
Chapter 2 – Overview of the GST
Chapter 3 – Characterization of Supply
Chapter 4 – Single Versus Multiple Supplies
Chapter 5 – Place of Supply
Chapter 6 – Zero-Rating
Chapter 7 – GST Registration and the Non-Resident Override
Chapter 8 – Permanent Establishment Issues
Chapter 9 – Carrying on Business in Canada
Chapter 10 – Agency
Chapter 11 – Introduction to the Rulings Chapters
Chapter 12 – Advertising Services
Chapter 13 – Third Party Sales of Goods
Chapter 14 – Software and Software Related Offerings
Chapter 15 – Telecommunication Services
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GST/HST and Real Property in Canada, 3rd Edition

Thu, 04 Sep 2008 15:21:04 GMT

Written by one of Canada's most respected practitioners in the area of commodity taxation, this new edition has been highly anticipated. First published in 2001, then in 2004, and most recently in 2008, this edition has been extensively revised and updated.

GST/HST and Real Property in Canada is an excellent quick reference book that outlines how the rules of GST/HST treat real property transactions in Canada. This book is an essential resource for practitioners involved in real estate transactions or commodity taxation.

Topics covered:

Taxable supplies of real property
Exempt supplies of real property
GST/HST rules depending on how the ownership of property is held
Special Situations such as repossessions and seizures, elections
GST/HST rate changes

Table of Contents (subject to change)
Chapter 1: Definitions

1.1 – Builder
1.2 – Business
1.3 – Capital Property
1.4 – Commercial Activity
1.5 – Fair Market Value
1.6 – Person
1.7 – Personal Property
1.8 – Property
1.9 – Real Property
1.10 – Recipient
1.11 – Residential Complex
1.12 – Residential Unit
1.13 – Sale
1.14 – Supply

Chapter 2: Taxable Supplies of Real Property

2.1 – General Principle
2.1.1 – Timing of Payment of Tax
2.1.2 – Collection and Remittance of Tax
2.1.3 – Place of Supply
2.1.4 – Service in Respect of Supplies of Real Property
2.1.5 – Deposits
2.2 – Sales of New Residential Housing
2.2.1 – Adjustments to Purchase on Closing
2.3 – New Housing Rebates
2.3.1 – Rebate for New Housing
2.3.2 – Rebate for Cooperative Housing
2.3.3 – Rebate for Owner-Built Homes
2.3.4 – Rebate to Owner or Lessee of Land Leased for Residential Purposes
2.4 – New Residential Rental Property Rebate
2.4.1 – Rebate for New Residential Properties
2.4.2 – Temporary Rentals before Sale
2.4.3 – Land Leased for Residential Purpose
2.4.4 – Administration of the Rebate
2.5 – PST Transitional New Housing Rebate
2.6 – Development of Residential Real Property
2.6.1 – Renovations and Self-Supplies
2.6.2 – Substantial Renovation
2.6.3 – Non-Substantial Renovation
2.6.4 – Planning Point
2.6.5 – Substantial Completion
2.6.6 – Self-Supply of Single Unit Residential Complex or Residential Condominium Unit
2.6.7 – Self-Supply of Residential Condominium Unit
2.6.8 – Self-Supply of Multiple Unit Residential Complex
2.6.9 – Self-Supply of Addition to Multiple Unit Residential Building
2.6.10 – Self-Supply Rules: Exception for Personal Use
2.6.11 – Self-Supply Rules: Exception for Student Residence
2.6.12 – Sel
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Income Tax Bulletins, Circulars, and Technical News

Fri, 03 Jul 2009 15:33:52 GMT

The Canada Revenue Agency (CRA) issues income tax interpretation bulletins (ITs) to provide technical interpretations and positions regarding certain provisions contained in income tax law. Due to their technical nature, ITs are used primarily by CRA staff and tax specialists. An interpretation or position contained in an IT generally applies as of the date on which it was published, unless otherwise specified.

If you seek to provide the optimal solution on income tax related matters, then you need these invaluable resources. Income Tax Bulletins, Circulars, and Technical News is the only comprehensive print reference book that consolidates the Canada Revenue Agency's interpretations of the Income Tax Act; CRA procedures, practices, and administration policies; and CRA's position on recent court decisions. It offers three separate indexes to assist you in searching for the information you need fast.

The Topical Index references specific topics of interest.
The Sectional Index allows you to search for a document applicable to a provision in the Income Tax Act
The Numerical Finding Index references the exact page of the circular, bulletin, or technical news that you need

This reference book is produced annually. The 2009 edition is consolidated to May 29, 2009.

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Introduction to Federal Income Taxation in Canada, 30th Edition

Tue, 14 Jul 2009 10:39:20 GMT

Introduction to Federal Income Taxation in Canada, 30th Edition gives you a smart learning advantage – here’s how:

Each chapter includes examples, problems, multiple choice questions, and exercises designed to reinforce the material and text comprehension – with solutions provided for the student
Review questions throughout the textbook include discussion notes at the end of the book
Assignment problems and advisory cases have solutions provided in the Instructor’s Solutions Manual
Student DVD includes extra problems and solutions for self-study
CCH research software and CANTAX software also included on DVD

Income Tax Act compliant

Students dedicated to taxation and students interested in developing a solid general understanding of federal tax law will benefit from this resource. The contents are arranged in a sequence that follows the organization of the Income Tax Act for easy cross-referencing.

Reality checked

We know accuracy is critical and we pride ourselves on providing the most accurate and current content.

Updated annually to reflect Budget and other legislative changes to income tax provisions
All assignment materials have been carefully prepared and tested

Robert E. Beam, F.C.A., is a Professor Emeritus in the School of Accounting and Finance, University of Waterloo. He was associated with Ernst & Young, Chartered Accountants, Toronto.

From 1972 to 1998, he was Coordinator of the Tax Section of the School of Accountancy, Institute of Chartered Accountants of Ontario. In September 2002, Mr. Beam became the first recipient of the Canadian Institute of Chartered Accountants Award for Excellence in Tax Practice and Education. His articles have appeared in the Canadian Tax Journal.

Stanley N. Laiken, Ph.D., is the Deloitte Professor in the School of Accounting and Finance, University of Waterloo. He has taught taxation to students in professional programs, both at the university and post-university levels, since 1972.

He is a recipient of the Distinguished Teacher Award at the University of Waterloo and the Canadian Academic Accounting Association’s L.S. Rosen Award in recognition of outstanding contributions to Canadian accounting education. His articles have appeared in the Canadian Tax Journal. He is also the Director of the Deloitte Centre for Tax Education and Research at the University of Waterloo.

James J. Barnett, F.C.A., is the Director of the School of Accounting and Finance, University of Waterloo. Before taking on this role, he was the founding Director of the Master of Taxation program. He has taught taxation at the University of Waterloo since 1990. Prior to teaching, he spe

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Preparing Your Trust Tax Returns, 2010 Edition

Thu, 06 Nov 2008 09:52:32 GMT

Now in its second edition!

Preparing Your Trust Tax Returns is updated annually and provides the most current, detailed information available. It contains the same features, content and editorial excellence you have come to expect from CCH Canadian’s professional tax preparation guide.

Be equipped for the trust tax season; be sure that you’re on top of all key issues and changes that impact T3 returns.

Features & Coverage:

Context-sensitive links from Taxprep and CANTAX software to the commentary in the DVD and online formats
- Saves you time by putting search at your finger tips
More topics in detail than any other guides available
Easy-to-understand format lets you find what you need

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Provincial Tax Reports - All Provinces & Territories

If you're like most tax practitioners, you spend around 25% of your time on provincial tax-related matters. That's why you need the latest Provincial Tax Reporter at your fingertips to give you the answers to today's most pressing questions. They provide you with the most comprehensive source of provincial tax information available to keep you current, save you time, and enhance your knowledge.

Features include:

Helpful, time-saving commentary on all major provincial taxes
A free monthly newsletter to keep you up-to-date on the newest tax changes. It contains practical feature articles and columns written by prominent practitioners, including Brent Jay of PricewaterhouseCoopers LLP and the experts at Ryan (formerly Robert Brakel & Associates)
Budget dispatches for every province and territory, an important service offered only by CCH
Federal and provincial tax charts, tables of concordance (Ontario and Quebec only), and a number of helpful research and reference tools
And since every province and territory is covered, you can have this "must-have" publication wherever you conduct business in Canada
New case comments in the electronic Ontario Tax Reporter on key Ontario cases. Comments authored by Chia-yi and Mark Osbalderston

Loose leaf and DVD updated monthly. Internet updated continuously.

About the Authors
The CCH editorial staff include Krista Fox, LLB (Quebec Tax Reporter); Candra Anttila, LLB (Ontario Tax Reporter); Peter Tomlinson, LLB (British Columbia Tax Reporter and Alberta & Territories Tax Reporter); Ben Dory, LLB (Atlantic Tax Reporter); and Louise Edwards (Manitoba & Saskatchewan Tax Reporter), with external author Lori Adams, LLB.

With more than 30 years of experience in dealing with Canadian sales taxes, the firm of Ryan is widely recognized as the foremost authority on the subject. Their commentary on sales tax for Ontario and Quebec (added in 2004) and for British Columbia (added in 2005) provides current and comprehensive coverage, including interpretation of legistation and administrative practices.

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The Essential GAAR Manual: Policies, Principles and Procedures

Mon, 20 Nov 2006 13:03:13 GMT

The Supreme Court of Canada has delivered judgments in two critical cases involving the General Anti-Avoidance Rule. These long-awaited decisions are the most important developments in tax law in the past decade. Are you on the right side of GAAR?

History
When GAAR was introduced in 1988, it gave Revenue Canada very broad powers to challenge perceived tax avoidance activity. And since its genesis, there have been many justifiable concerns regarding GAAR's impact on tax planning. The bottom line is that GAAR has the power to affect any transaction that has the purpose of eliminating or reducing tax. But there has been little in the way of practical guidance to make informed planning decisions – until now.

The Essential GAAR Manual: Policies, Principles and Procedures is written by Canada's most highly regarded team of experts on GAAR issues at Fraser Milner Casgrain LLP: William I. Innes, LLB, LLM; Patrick J. Boyle, LLB; and Joel Nitikman, LLB, LLM. It was designed with your tax planning practice in mind and includes useful and accessible reference tools that will arm you with the knowledge and insight to inform your clients properly. It answers questions that will affect your tax planning strategies, such as:

What's the future of GAAR after Canada Trustco and Mathew?
What's a "textual, contextual and purposive" analysis?
What does the Supreme Court of Canada mean by requiring that tax measures be "predictable"?
What is the future of corporate tax planning?
What is the future of family and estate planning?
How will commercial tax shelters fare under the "new" GAAR analysis?
How does a practitioner cope with the post-Canada Trustco climate?
How do you document a transaction that may be probed by GAAR?

The author team goes beyond a descriptive and substantive analysis and provides you with key insights into the practical application of GAAR considerations for your day-to-day practice. As the application evolves, the CRA is likely to invoke GAAR with more frequency.

Resources

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The Estate Planner's Handbook, 3rd Edition

Fri, 29 May 2009 14:16:24 GMT

An indispensable guide with substantial changes and important updates.

The Estate Planner's Handbook provides a concise yet comprehensive overview of many of the most important issues in the estate planning process. It will aid estate planners, lawyers, accountants and other professional advisors in identifying critical updates that they need to be aware of and will prove to be invaluable in developing creative estate planning solutions.

New and emerging issues in the Estate Planning field

The third edition of The Estate Planner's Handbook covers a wide range of topics, including a new chapter on estate planning for the disabled that addresses the use of planning vehicles provided by the Income Tax Act (such as Lifetime Benefit Trusts and Registered Disability Savings Plans) and Henson trusts designed to safeguard access to provincial income support programs. This highly anticipated edition contains substantial changes in the form of budgetary pronouncements, legislative changes, new case law and CRA administrative positions impacting estate planning. These changes include but are not restricted to issues such as:

Changes to case law relating to jointly held property, life insurance and the attribution rules
The introduction of Tax Free Savings Accounts, Registered Disability Savings Plans, Lifetime Benefit Trusts and pension income splitting
Legislative changes impacting taxation of charitable donations, the age at which RRSPs must mature and the capital gains exemption
Probate tax changes
Pending amendments re: non-resident trusts

Essential topics in the estate planning process addressed in this edition include:

Wills
Multiple Wills
Will Substitutes
Continuing Powers of Attorney
Health and Personal Care by Proxy
Some Basic Trust Law Concepts & Principles
Taxation of Basic Trusts Used in Estate Planning
Certain Other Trusts Used in Estate Planning
Charitable Donations
Taxation at Death
United States Estate & Gift Tax
Probate
Dependants' Relief
Spousal Property Rights in Ontario

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Value-Added Taxation in Canada: GST, HST and QST, 3rd Edition

Fri, 14 Aug 2009 13:31:46 GMT

Value-Added Taxation in Canada provides practitioners with a complete easy-reference guide to the application of the Goods and Services Tax, its harmonized counterpart applicable currently in Nova Scotia, New Brunswick and Newfoundland and Labrador, and the Quebec Sales Tax. Since the last edition published in 2003, significant changes have taken place in the areas of GST, HST and QST, including two GST and HST rate reductions and the recent announcement by Ontario and British Columbia of their intention to harmonize their provincial sales taxes with the federal GST.

This new edition includes comprehensive commentary prepared by Ryan, a recognized authority on Canadian sales taxes. The commentary reflects the changes since the last edition, including proposals contained in the various Federal Budgets and draft legislation issued to the date of publication.

The book addresses both practical and theoretical issues with an emphasis on practical applications for private and public sector taxpayers.

In order to help practitioners better understand the intricacies of the GST, HST and QST, the authors have taken an integrated approach; discussing the impact of the three taxes on each topical area.

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 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 Mississauga, 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 of state, local, federal, and international tax advisory and consulting services on a multi- jurisdictional basis, including audit defense, tax recovery, credits and incentives, tax process improvement and automation, tax appeals, and strategic planning. With a multi-disciplinary team of more than 800 professionals and associates, Ryan serves many of the world's most prominent Fortu

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Window on GST/HST

Tue, 09 Feb 2010 10:36:53 GMT

Window on GST/HST is the Commodity Tax counterpart to Window on Canadian Tax. Window on GST/HST is designed to provide expert commentary and analysis on internal CRA documents relating to Commodity Tax such as Technical Interpretations on GST issues released by CRA.

Users will gain insights into the CRA’s approach to both routine and contentious GST/HST matters, applied to various situations. The product will include hypertext links for cross-referencing to other sources such as other CRA documents, GST Reporter commentary and pertinent legislation.

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CCH's IFRS for Canada

Thu, 15 Oct 2009 15:47:13 GMT

Designed to be the most effective research service in Canada on the convergence of Canadian GAAP and the International Financial Reporting Standards (IFRS), CCH's IFRS for Canada is unique in the market today.

CCH's IFRS for Canada combines the official text of the IFRSs and other related documents licensed from the International Accounting Standards Board (IASB) with two extensive sets of commentary: Deloitte iGAAP: IFRS for Canada and PricewaterhouseCoopers' IFRS Manual of Accounting.

IASB IFRSs and Related Documents

To keep fully up-to-date with International Financial Reporting Standards (IFRSs) including International Accounting Standards, Interpretations (IFRICs/SICs) and any revisions just as soon as they are available, you need a subscription to CCH's IFRS for Canada.

An annual subscription to this service gives you immediate online access to HTML versions of all the most up-to-date material issued by the IASB.

CCH's IFRS for Canada integrates a powerful search function that lets you find exactly what you are looking for just when you need it. Standards are fully hyperlinked with cross-references and you can search by issue date and much more. In addition, they are cross-linked to the commentary within Deloitte iGAAP: IFRS for Canada and PwC's IFRS Manual of Accounting. This gives you two perspectives on which to base your decisions.

Deloitte iGAAP: IFRS for Canada

The comprehensive commentary of Deloitte iGAAP: IFRS for Canada is unique in that it is Canadian. It is authored from a Canadian perspective for Canadian practitioners and it draws on Deloitte's global IFRS experience. Commentary is provided on each significant Standard, organized topically into chapters and contains explanatory information, analytical discussions, and illustrative examples of the application of IFRSs.

Contained in each chapter of commentary are three value-added features developed specifically for Canadian practitioners:

First-time Canadian Readers Guide provides an overview of individual Standards from a Canadian perspective
Summary of Major Differences between Canadian GAAP and IFRS highlights key areas of change for Canadian practitioners
Implications for Canadian Preparers summarizes significant practical implications for Canadian practitioners upon transition

In addition, comments specific to Canada are separately highlighted throughout the content, as are interpretive commentary and examples.

PricewaterhouseCoopers' IFRS Manual of Accounting

The IFRS Manual of Acc

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Ontario Tax Reporter

Ontario Tax Reporter is for anyone carrying on business in Ontario. It includes statutes, regulations, official government publications and commentary with respect to income tax (personal and corporate), retail sales tax, capital tax, employer health tax, land transfer tax, tobacco tax, fuel and gasoline taxes, municipal tax, and much more. It offers handy federal/provincial tax charts, inter-provincial sales tax charts (eletronic only), news releases, case digests and case comments, full text case-law (electronic only), and information on Ontario budgets, and the progess of provincial legislation.

New commentary and concordance tables (eletronic only) have been added for the recent Ontario corporate tax harmonization. Also included is comprehensive commentary on Ontario retail sales tax, prepared by the experts at Ryan (formerly Robert Brakel & Associates).

Loose leaf and DVD updated monthly. Internet updated continuously.
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ProSystem fx Tax: for U.S. Tax Returns

Mon, 30 Apr 2007 13:50:05 GMT
When you need to complete a U.S. tax return, put the power of CCH tax software to work for you with Prosystem fx Tax. It is the most comprehensive system available, providing full capabilities for all types of U.S. returns (Federal and State).

Used by 69 of the top 100 U.S. firms

Used by 65% of the top 30,000 U.S. firms

Used by nearly 50% of the top 33 Canadian accounting firms

Seven straight years of 95% renewal rate

Used all over the world

Features include:

All types of U.S. forms and guides, including those used by Canadian tax preparers – 1040NR, 1120F, 1116, 2555, 5491, 5492, 1065, 1041, 706, 8833, etc.

The best system and tax support in the industry – Over 97% of calls are answered directly! Even during tax season, our customer support is always there when needed! Also available during the weekends in April

Pay-per-return option for lower volume users – Pay for only the returns that you process or order specific Federal or State entities for unlimited use

Sophisticated one-step multi-state processing – For any combination of all 50 states in a single calculation

Displays prior-year amounts on screen

Free electronic conversion of client data from most popular U.S. tax packages – in your office or by CCH experts

Interactive government form view allows you to review all Federal forms and schedules and jump to appropriate detail screens

A comprehensive on-screen review system includes thousands of interactive diagnostics that link to input – by far the most in the industry

Classroom-quality interactive training over the Internet

More field or form-specific help than any other tax program

Multimedia tutorial for specific tasks

Links to explanations on IntelliConnect

Highlights

Automatic calculations, overrides, diagnostics and optimizations are available for every type of U.S. return.

Individual (1040) - producing everything from your simplest accommo
If you would like more details about this product, or would like to order a copy online, please click here.

British Columbia Tax Reporter

British Columbia Tax Reporter provides you with in-depth coverage of income tax (personal and corporate), social service tax (sales tax), capital tax, hotel room tax, carbon tax, tobacco tax, logging tax, mineral tax, and much more. As well as carrying statutes and regulations, it also offers handy federal/provincial tax charts, inter-provincial sales tax charts (electronic only), official government publications, news releases (electronic only), an administration and personnel chart, case digests, budget information, a summary of progress of provincial legislation (electronic only) and full-text case law (electronic only).
Also featured is comprehensive commentary on B.C. Social Service Tax authored by the experts at Ryan (formerly Robert Brakel & Associates).

Loose leaf and DVD updated monthly. Internet updated continuously.
If you would like more details about this product, or would like to order a copy online, please click here.

iGAAP: IFRS for Canada
A comprehensive reference guide
by Deloitte, 2nd edition

Fri, 17 Jul 2009 08:19:16 GMT

Written from a Canadian perspective for Canadian IFRS practitioners.

The comprehensive commentary of iGAAP: IFRS for Canada is unique in that it is Canadian. It is authored from a Canadian perspective for Canadian practitioners and it draws on Deloitte's global IFRS experience. Commentary is provided on each significant Standard, organized topically into chapters, and contains explanatory information, analytical discussions, and illustrative examples of the application of IFRSs.

Contained in each chapter of commentary are three value-added features developed specifically for Canadian practitioners:

First-time Canadian Readers Guide provides an overview of individual Standards from a Canadian perspective

Summary of Major Differences between Canadian GAAP and IFRS highlights key areas of change for Canadian practitioners

Implications for Canadian Preparers summarizes significant practical implications for Canadian practitioners upon transition

In addition, comments specific to Canada are separately highlighted throughout the content, as are interpretive commentary and examples.

The commentary is available in book (Item: B211) or online (Item: 156J) formats.

iGAAP: IFRS for Canada with Standards
If your research needs require you to access the actual IFRS text and related IASB documents, then you should consider iGAAP: IFRS for Canada with Standards (Item: 157J). This online subscription combines the strength of Deloitte's global IFRS experience with IFRS materials licensed from the IASB.
About the Authors of iGAAP: IFRS for Canada

Dr. Peter Chant, FCA, is a partner in the National Assurance and Advisory group at Deloitte & Touche LLP. He is a former member and Chair of the Canadian Accounting Standards Board and was co-Chair of the CICA/FASB Task Force that developed the current Canadian and FASB standard on segmented information. He was also a member of the FASB's Task Force on Business Combinations that developed the FASB's current standard on that topic, and a member of the G4+1 Group of standard setters, which included the Chairs of the IASB, FASB and the Canadian Accounting Standards Board. He has published a textbook on advanced accounting in Canada, and was co-author of a research paper on accounting for joint ventures that was published by the G4+1. He is currently the Chair of Task Force on Non-GAAP Performance Measures of the Canadian Performance Reporting Board of the CICA. He has a Ph.D. in Accounting and Information Systems from Northwestern University.

Karen Higgins, FCA, is a partner in the Canadian National offi
If you would like more details about this product, or would like to order a copy online, please click here.

U.S. Income Tax Regulations - Winter 2010 Edition

The standard reference for serious tax professionals and students, CCH's Income Tax Regulations reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.

CCH's federal tax regulations volumes include:

Full text reproduction of the official text of the federal income tax regulations, including:

Unemployment insurance regulations

All estate, gift, generation-skipping transfer tax, and special valuation regulations.

All Proposed, Temporary and Final Income Tax Regulations

Preambles to Proposed Regs.

This new edition will include all regulations issued through November 1, 2009 and will be available for shipping in December.

Includes Helpful Finding Devices Such As:

Topical Index to final, temporary and proposed regulations

Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number

Table of Public Laws by number and title

Table of Regulations that do not reflect changes made by recently enacted public laws

Proposed Reg Preamble finder

Table of how to locate and identify Regulations.

You may also be interested by:

Internal Revenue Code: Income, Estate, Gift Employment and Excise Tax (Winter 2010 Edition)

U.S. Master Tax Guide 2010

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

CCH Tax Reference Booklet – English 2009-2010

Fri, 07 Aug 2009 15:34:08 GMT

Pocket-sized and designed for usability and practicality, the CCH Tax Reference Booklet has been fully updated for the 2009 – 2010 tax season.

A quick reference tax guide containing frequently consulted tax rate charts. The diverse content of the CCH Tax Reference Booklet makes it a best-selling resource for:

Accountants

Financial Managers

Financial Planners

Insurance Representatives

Estate Planners

Lawyers

This essential tax reference tool is easy-to-use because of it's:

Handy pocket-size

Highly visible titles and tables

Well-identified tabs

Corporate tax

Personal tax

Social Programs

Trust tax

Sales tax

Dates to Remember

The CCH Tax Reference Booklet provides important tax information you need when you need it.

Numerous quick reference tables

Personal and corporate tax rates

Marginal income tax costs of capital gains and dividends

Personal tax credits

Value of personal tax credits

Information on calculation of taxable income and income tax

Rates and other information relating to CPP, QPP, OAS and EI

2009 federal and provincial budget highlights

Penalties and offences

Deadlines

Summaries of key rules relating to taxation of trusts, and sales taxes

Bundle and Save

CCH Canadian has made it even easier to obtain a copy of the CCH Tax Reference Booklets for each member of your staff. The more you buy the greater your savings. You can save up to 65% off the list price.

Price List

List Price Savings Discounted Price

Bundle of 5 copies* $64.75 15%
If you would like more details about this product, or would like to order a copy online, please click here.

Quebec Tax Reporter

Quebec Tax Reporter offers statutes, regulations, and commentary with respect to a large number of taxes, including income tax (personal and corporate), fuel tax, municipal tax, resource tax, property tax, payroll tax, QST, and tobacco tax. In addition, it offers case digests, budget information, a summary of progress of provincial legislation (electronic only), full-text case law (electronic only), handy federal/provincial tax charts, inter-provincial sales tax charts (electronic only), relevant government publications, and tables of Concordance between the federal Income Tax Act and the Quebec Taxation Act.

Also included is comprehensive commentary on the Quebec Sales Tax (QST). This commentary, the most extensive available on the subject, has been prepared by the experts at Ryan (formerly Robert Brakel & Associates). This commentary provides in-depth treatment of nuts and bolts issues like 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.

Loose leaf and DVD updated monthly. Internet updated continuously.
If you would like more details about this product, or would like to order a copy online, please click here.

U.S. Master Tax Guide 2010

Tue, 18 Nov 2008 15:50:41 GMT
The U.S. Master Tax Guide 2010 provides complete coverage of federal tax information.

Explanations written by expert CCH editors offer concise and reliable interpretation of the federal tax laws.

Time-saving practice tools include a tax calendar, taxpayer specific return flowcharts, rate tables, checklists and depreciation tables to help you find information quickly and show you how the latest rules apply.

The exclusive CCH Quick Tax Facts card provides an at-a-glance reference to key tax figures.

Top Tax Issues Course analyzes the most significant new developments and offers practitioners 18 hours of CPE credit.

Cross references to the Internal Revenue Code, Income Tax Regulations, the Standard Federal Tax Reporter and the Federal Tax Guide ensure that you know where to find in-depth coverage when you need it.

Topics and Contents

Highlights Of New Tax Developments

Tax Rates And Tax Tables

Individuals

Corporations

S Corporations

Partnerships

Trusts And Estates

Exempt Organizations

Income

Exclusions From Income

Business Expenses

Non-Business Expenses

Losses And Bad Debt

Depreciation, Amortization And Depletion

Tax Credits

Minimum Tax

Tax Accounting

Basis For Gain Or Loss

Sales, Exchanges And Capital Gains

Installment Sales/Deferred Payment Sales

Securities Transactions

Tax Shelters/At-Risk Rules/Passive Losses

Retirement Plans

Corporate Acquisitions/Reorganizations

Taxation Of Foreign Activities/Taxpayers

Returns And Payment Of Tax

Withholding And Estimated Taxes

Examination Of Returns -- Collection Of Tax

Penalties And Interest

Estate, Gift And Generation-Skipping Tax

Built For Speed With Numerous Time-Saving Features, Including:

Tax calendar

Taxpayer-specific return flowcharts

Lists of average itemized deductions

Selected depreciation tables

Rate tables

Checklists of income

Deduction and medical expense items

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

Alberta, N.W. T., Yukon Tax Reporter

Alberta & Territories Tax Reporter provides in-depth information and source material with respect to various taxes imposed in Alberta, the Yukon, the Northwest Territories, and Nunavut. It deals with statutes relating to corporations tax, income tax (personal and corporate), fuel tax, health insurance premiums, hotel room tax, tobacco tax, and a number of resource taxes. Besides carrying text of legislation and regulations, it has handy federal/provincial/territorial tax charts, news releases (electronic only), case digests, a summary of progress of provincial legislation (electronic only) and full-text case law (electronic only).

Loose leaf and DVD updated monthly. Internet updated continuously.
If you would like more details about this product, or would like to order a copy online, please click here.

Internal Revenue Code: Income, Estate, Gift Employment and Excise Tax (Winter 2010 Edition)

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 1, 2009.

CCH's Internal Revenue Code is presented in a reader-friendly format, with an expanded 7-1/4" x 10" oversized page and larger type fonts for enhanced readability. And, it features a two-volume format to allow for a more legible single-column presentation of the Code provisions themselves.

CCH's readability, detailed amendment notes and accuracy have proven beneficial year after year--and are now further enhanced by the easy-to-use format featuring 7-1/4" x 10" oversized pages, with larger type fonts for enhanced readability.

Serious tax professionals who rely on the Code in the normal course of their work know they can count on CCH's Internal Revenue Code over any other volumes available. The CCH Code is also great tool for students in tax courses who need the latest Code provisions, and it has served for decades as a useful tool for new hires and for firm-wide distribution. This bound set remains very popular as a desktop reference in the new millennium--even for professionals with extensive electronic tax resources. Such tax professionals value it as an easy-to-access and easy-to-read print complement to their electronic libraries.

Internal Revenue Code also comes with a copy of Top Federal Tax Issues for 2010 Course.

Thorough Coverage:

Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions.

Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes.

The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required.

The detailed Topical Index located at the end of both volumes reflects all matters covered, so researchers can quickly pinpoint any information needed, and rate tables are also helpfully included.

You may also be interested by:

U.S. Income Tax Regulations - Winter 2010 Edition

U.S. Master Tax Guide 2010

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

1040 Preparation and Planning Guide, 2010

Thu, 19 Feb 2009 15:35:29 GMT

This book is the premier professional guide to preparing individual income tax returns while preparing for the coming tax return season. It is a product that includes both print and audio; a guide to both tax preparation and planning; and a source for both quick reference and CPE credits.

Practitioners can go into the tax season knowing they are prepared for the rigors of 1040 preparation - feeling confident that they know what's new and that they have a good grasp of the fundamentals.

Legislative and regulatory changes affecting returns, recent IRS rulings and significant court decisions are all reflected and highlighted in place throughout the text in a logical and understandable manner. Changes affecting key areas like tax rates and refunds, IRAs, education tax incentives, treatment of dividends, adoption expenses, child care credit, and dozens of other "bread and butter" areas are also highlighted and explained throughout the text. New complicated provisions are presented in more detail, so preparers can readily see and understand them in the context of the 1040 form itself. The authors also include special notice of important new changes that need to be considered in setting new tax planning strategies with clients.

1040 Preparation and Planning Guide's distinctive features include:

Emphasis on return preparation principles

"Practice Pointers" throughout highlight special opportunities

"Pitfalls" note critical preparer problem areas to avoid

"Review Questions and Answers" in each chapter reinforce readers' understanding of material presented and improve retention

"Chapter Highlights" sections point out relevant changes and new developments

"Illustrative Examples" demonstrate important points and principles

Audio update can be downloaded and used in your car, home or office to help practitioners get quickly up-to-date on significant new developments affecting individuals

Ideal for staff training by accounting firms, tax preparation firms and anyone who needs updated, comprehensive training in completing 1040 tax returns.
Authors:

Sidney Kess, CPA and Attorney

Barbara Weltman, Attorney

Related Titles:

U.S. Master Tax Guide® (93rd Edition), 2010

ProSystem fx Tax: for U.S. Tax Returns

Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes, Winter 2010 Edition

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

State Tax Handbook 2010

Wed, 27 Jan 2010 08:22:27 GMT
This book is the perfect quick-answer tool for tax practitioners and business professionals who work with multiple state tax jurisdictions.

This handy and affordable reference provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales and use taxes and tax administration.

The book is set out in four parts, which together paint an overall picture of the states' levies, bases and rates of each tax, principal payment and return dates, and other important information on major state taxes.

The State Tax Handbook provides a comprehensive "Taxes by State" section, which helpfully summarizes in one place the tax rules for each state, including key information such as tax rates and filing/payment dates. It details the taxing authorities for each jurisdiction, including addresses, phone numbers, websites and taxes governed by each office. This helpful section also includes a discussion on collection of out-of-state taxes.

The major features of each state's revenue system are outlined in uniform arrangement which makes reference from state to state easy.

At-a-glance multistate charts detail important issues to assist state tax compliance and planning.

More than 120 charts are provided, covering discrete topics such as income tax rates, state corporate and personal income tax reporting requirements, filing extensions, state taxation of passthrough entities; allocation and apportionment, AMT on preference items, manufacturing exemptions, sales for resale, consolidated returns, and estimated tax requirements.

The 2010 Edition reflects all state legislative activities affecting corporate and personal income taxes and sales and use taxes through printing in early December 2009 to give practitioners up-to-date state tax information entering tax season.

If you are a subscriber to Current Law Handybooks (CLH), you will receive one copy of this title automatically. Please order only for additional copies.

Related Books:

U.S. Master Tax Guide® (93rd Edition), 2010

ProSystem fx Tax: for U.S. Tax Returns

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2010 Edition

U.S. INCOME TAX REGULATIONS, Winter 2010 Edition

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

Canadian Goods & Services Tax Reporter

Whatever you need to know about the GST, you will find it here. The Canadian Goods & Services Tax Reporter keeps you up-to-date with complete coverage of all developments, including full coverage of legislation and proposed legislation, detailed commentary and analysis, and all related government documents. Because it is topically based, it makes for a more logical presentation, which makes it easy to use for even non-specialists and new practitioners. It also gives you detailed commentary by Michael Firth of PricewaterhouseCoopers and Brent F. Murray of Wilson & Partners LLP. Also includes a free subscription to the monthly newsletter, The Canadian GST Monitor.

Includes:

Full text of the Excise Tax Act, including text of all pending amendments

History Notes for the Excise Tax Act

Explanatory Notes to Pending Amendments and to Historical Amendments

Full text of GST/HST regulations

Full text of cases decided under the Excise Tax Act by the Supreme Court of Canada, the Federal Court of Canada, and the Tax Court of Canada (electronic only; print Reporter has digests)

Digests and full texts of selected decisions of the Canadian International Trade Tribunal (CITT) (electronic only; print Reporter has digests

Full text of selected provincial commodity tax decisions (electronic only; print Reporter has digests

Extensive commentary, arranged topically

Quick reference charts (electronic only)

Related government documents, such as Memoranda, Technical Information Bulletins,
Policy statements (electronic only) and GST/HST Headquarters letters (electronic only)

Loose Leaf updated monthly. CD-ROM updated monthly or quarterly. Internet updates are more frequent.
If you would like more details about this product, or would like to order a copy online, please click here.

Canadian Tax Library Plan

Canadian Tax Library Plan is ideally suited to those practitioners who depend on up-to-the-minute tax information.

Topics covered:

Income Tax Bulletins, Circulars and Technical News

Income Tax Act & Regulations

Canadian Tax Reporter Commentary

Dominion Tax Cases – 2009

Dominion Tax Cases – 1920-2008

Canadian Master Tax Guide

Tax Treaties and Social Security Agreements

Revenue Canada Round Table Annotated

Federal Income Tax Forms and Guides

Tax Window Files
Special Reports and Dispatches

And more
Includes the newsletters, Tax Topics, Byteline (electronic), and Dominion Tax Cases.

DVD updated monthly. Internet updated continuously.

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

Taxprep

If you are a tax professional, Taxprep is for you. We have put our years of tax experience into this product, giving you the most sophisticated line of tax preparation programs available in Canada. Taxprep has been developed by professionals with you in mind. It incorporates a wide range of features designed with one purpose – to help you do your job faster and serve your clients more effectively. And all Taxprep programs are fully bilingual and cover all provinces and territories. The fact is, 28 of the top 30 accounting firms in Canada trust the power and reliability of Taxprep. If you're not using Taxprep, why not give it a try. Once you do, you'll wonder how you ever managed without it!

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

Guidebook to Illinois Taxes (2010)

Wed, 28 Oct 2009 13:35:01 GMT
Now in it's 41^st Edition, CCH's Guidebook to Illinois Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Illinois . Designed as a quick reference work in a convenient and accessible desktop format, the Guidebook presents succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting significant cases and administrative rulings. The new Illinois edition of this annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Illinois returns or who are required to deal with Illinois taxes.

Benefits and Features

Concise coverage of the taxes of major interest includes:

Personal Income Tax

Corporate Income Tax

Sales And Use Taxes

Summaries of other Illinois taxes with emphasis placed on:

Administration and imposition of City of Chicago taxes

Persons or transactions subject to the tax

Basis and rate of tax

New annual return provisions

Ease Of Use Features:

Additional practical tips, pointers and examples from the editors to help practitioners further apply the complex principles of Illinois tax law to specific practice situations.

Special Highlights of Tax Changes section to provide at-a-glance awareness of key legislative developments in the law.

Legislative changes effective after 2009 are noted with an indication of the effective date to avoid confusion and to assist in future tax planning.

Helpful references to both the Illinois and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law.

Detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy.

Detailed references to specific paragraphs in the comprehensive CCH Illinois Tax Reports service are provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

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

Guidebook to California Taxes (2010)

Wed, 28 Oct 2009 13:18:57 GMT
CCH's Guidebook to California Taxes is the classic handbook on California taxation. Widely used by practitioners and all those involved in California taxes, this time-saving aid is accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes.

The 2010 Guidebook is the 61^st Edition, reflecting significant new legislation, regulations, court decisions, and State Board of Equalization decisions through press time in December. It is authored by CCH Tax Law Editors with additional editorial commentary provided by highly-regarded tax practitioners, Bruce Daigh and Christopher Whitney of PricewaterhouseCoopers.

For additional research, references to CCH's California Tax Reports, CCH's U.S. Master Tax Guide and CCH's Unemployment Insurance Reports are provided throughout.

Benefits and Features

Designed To Accomplish Four Main Objectives:

Give an updated and comprehensive picture of the impact and pattern of all taxes levied by the state of California and also the general property tax levied by local governmental units.

Provide quick and reliable step-by-step guidance to the preparation of individual resident, nonresident, and part-year resident income tax returns.

Present a readable quick reference to the personal income tax and taxes on corporate income.

Tell you quickly what the California tax law provides, whether the provision is the same as the federal and, if so, the significance of the difference.

Features Include:

Guide to the preparation of California personal income tax returns-for residents, non-residents, and part-year residents.

Special return preparation section discusses who must file, filing status, exemptions, deductions, rates, credits, where and when to file, extensions, and estimated taxes, as well as compliance procedures and requirements relevant to
If you would like more details about this product, or would like to order a copy online, please click here.

Canadian GST & Commodity Tax Cases

When you subscribe to Canadian GST & Commodity Tax Cases, you will be kept informed and up-to-date with recent court rulings and developing trends in case law. The most relevant court decisions will be brought into focus for you with comprehensive and insightful case comments written by the experts at McCarthy Tétrault LLP, helping you make informed decisions quickly and confidently.

Includes newsletter, Canadian GST & Commodity Tax Cases. Available to be e-mailed in PDF format only.

Loose leaf updated every two months.
If you would like more details about this product, or would like to order a copy online, please click here.

Canadian Tax Library Plan with Tax Window Library

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

Topics covered:

Income Tax Bulletins, Circulars, and Technical News

Income Tax Act & Regulations

Canadian Tax Reporter Commentary

Dominion Tax Cases – 2009

Dominion Tax Cases – 1920-2008

Tax Treaties and Social Security Agreements

Canadian Master Tax Guide

Revenue Canada Round Table Annotated

Federal Income Tax Forms and Guides

Tax Window Files

Window on Canadian Tax (Tax Window Files Commentary)

Special Reports and Dispatches

And more

Includes the newsletters, Tax Topics, Byteline (electronic), Dominion Tax Cases, Canadian GST Monitor, and Window on Canadian Tax.
DVD updated monthly. Internet updated continuously.

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

CANTAX

Innovative solutions to make your work easier. Low-cost to save you money. It's called VALUE and it's just one advantage CANTAX gives you. Value that makes customers come back. Last year 96% of our customers told us they'll be buying CANTAX again this year. The reason is simple. CANTAX is hands down the best value in professional tax software in Canada. Which is why more than 1,000 of your colleagues switched to CANTAX last year.

Training and support is one more advantage you enjoy with CANTAX. You'll have business-hours phone support regardless of your time zone. You'll have account managers across the country at your service. And you'll have access to seminars from coast-to-coast plus online workshops if you can't attend in person. Look over the products below and you'll see why CANTAX has been the leader in tax software for Canadian businesses and tax professionals for nearly 20 years!

For detailed information about CANTAX please click here.

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

Guidebook to Connecticut Taxes (2010)

Wed, 28 Oct 2009 13:26:05 GMT
CCH's Guidebook to Connecticut Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Connecticut . Designed as a quick reference work in a convenient and accessible desktop format, the Guidebook presents succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting significant cases and administrative rulings. The new Connecticut edition of this annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Connecticut returns or who are required to deal with Connecticut taxes.

Benefits and Features

Concise coverage of the taxes of major interest includes:

Personal Income Tax

Corporation Income Tax

Sales And Use Taxes

Summaries of other Connecticut taxes with emphasis placed on:

Persons or tranactions subject to the tax

Exemptions

Basis and rate of tax

Returns and Payment

Ease Of Use Features:

Additional practical tips, pointers and examples from the editors to help practitioners further apply the complex principles of Connecticut tax law to specific practice situations.

Special Highlights of Tax Changes section to provide at-a-glance awareness of key legislative developments in the law.

Legislative changes effective after 2009 are noted with an indication of the effective date to avoid confusion and to assist in future tax planning.

Helpful references to both the Connecticut and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law.

Detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy.

Detailed references to specific paragraphs in the comprehensive CCH Connecticut Tax Reports service are provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

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

Guidebook to Florida Taxes (2010)

Wed, 28 Oct 2009 13:31:26 GMT
Now in it's 37^th Edition, CCH's Guidebook to Florida Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Florida . Designed as a quick reference work in a convenient and accessible desktop format, the Guidebook presents succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting significant cases and administrative rulings. The new Florida edition of this annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Florida returns or who are required to deal with Florida taxes.

Benefits and Features

Concise coverage of the taxes of major interest includes:

Corporation Income Tax (Applicable To All Corporations Including Banks And Insurance Companies)

Sales And Use Taxes

Intangible Personal Property Tax

Estate Tax

Property Taxes

Summaries of other Florida taxes with emphasis placed on:

Persons or Transactions subject to the tax

Exemptions

Basis and rate of tax

Returns and Payment

Ease Of Use Features:

Additional practical tips, pointers and examples from the editors to help practitioners further apply the complex principles of Florida tax law to specific practice situations.

Special Highlights of Tax Changes section to provide at-a-glance awareness of key legislative developments in the law.

Legislative changes effective after 2009 are noted with an indication of the effective date to avoid confusion and to assist in future tax planning.

Helpful references to both the Florida and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law.

Detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy.

Detailed references to specific paragraphs in the comprehensive CCH Florida Tax Reports service are provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

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

Non-Residents, Cross-Border Transactions, and the GST
Non-Residents, Cross-Border Transactions, and the GST is an invaluable resource for anyone involved with GST/HST issues concerning non-residents. This book provides practical guidance for non-residents of Canada that deal with Canadian customers or products, or carry on business in Canada, and need to know how the GST/HST applies to them. It is a useful addition to the library of anyone who deals with non-residents, including commodity tax practitioners, controllers, and business owners.
Topics covered:

Drop-shipments

Non-resident override rule

Place of supply rules

Cross-border transactions

Imports and exports

De facto importer rules

Permanent establishments and carrying on business in Canada

Recovery of tax by non-residents

Non-Residents, Cross-Border Transactions, and the GST contains clear explanations of fundamental topics, with numerous examples, especially on the application of the tricky drop-shipment rules, as well as a detailed topical index.
About the Author
Steven K. D'Arcy is a lawyer and a partner in Bennett Jones LLP, one of Canada's leading business law firms. His practice involves all areas of commodity tax with particular emphasis on the goods and services tax, Canadian customs laws, provincial retail sales tax, and anti-dumping duties.
In his GST practice, Steven advises on all facets of the GST legislation with emphasis on corporate transactions, particularly cross-border transactions. He has represented clients on numerous occasions with respect to GST assessments and proposed assessments. He served as counsel to the House of Commons Standing Committee on Finance with respect to its review of alternatives to the GST and has frequently provided advice to the Department of Finance with respect to proposed GST amendments.
Steven was recently recognized as a leading Canadian tax practitioner in indirect taxes in the International Tax Review's World Tax 2005. He is annually recognized in LEXPERT's American Lawyer's Guide to the Leading 500 Lawyers in Canada and LEXPERT's Canadian Legal Directory as one of Canada's most frequently recommended commodity tax/customs practitioners. He is consistently recommended as an international trade regulation practitioner. Steven co-developed the Canadian Institute of Chartered Accountants annual "In-Residence GST Course", and currently teaches Part II of the course. He is an editor of Canadian Goods & Services Tax Reporter and the monthly Canadian GST Monitor.
If you would like more details about this product, or would like to order a copy online, please click here.

Guidebook to Maryland Taxes (2010)

Wed, 28 Oct 2009 13:38:27 GMT
CCH's Guidebook to Maryland Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Maryland . Designed as a quick reference work in a convenient and accessible desktop format, the Guidebook presents succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting significant cases and administrative rulings. The new Maryland edition of this annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Maryland returns or who are required to deal with Maryland taxes.

Benefits and Features

Concise coverage of the taxes of major interest includes:

Personal Income Tax

Corporate Income Tax

Sales And Use Taxes

Death Taxes

Property Taxes

Utility Franchise Tax

Insurance Gross Premiums Tax

Summaries of other Maryland taxes with emphasis placed on:

Persons or transactions subject to tax

Exemptions

Basis and rate of tax

Returns and payment

Ease Of Use Features:

Additional practical tips, pointers and examples from the editors to help practitioners further apply the complex principles of Maryland tax law to specific practice situations.

Special Highlights of Tax Changes section to provide at-a-glance awareness of key legislative developments in the law.

Legislative changes effective after 2009 are noted with an indication of the effective date to avoid confusion and to assist in future tax planning.

Helpful references to both the Maryland and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law.

Detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy.

Detailed references to specific paragraphs in the comprehensive CCH Maryland Tax Reports service are provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

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

Canadian Tax Library with Canadian Goods & Services Tax Reporter and Tax Window Library

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

Topics covered:

Income Tax Act & Regulations

Income Tax Bulletins, Circulars, and Technical News

Tax Treaties and Social Security Agreements

Federal Income Tax Forms and Guides

Revenue Canada Round Table Annotated

Canadian Tax Reporter Commentary

Canadian Master Tax Guide

Dominion Tax Cases – 2009

Dominion Tax Cases – 1920-2008

Tax Window Files

Canadian Goods & Services Tax Reporter

GST Forms and Guides

Window on Canadian Tax (Tax Window Files Commentary)

Special Reports and Dispatches

And more

Includes the newsletters, Tax Topics, Byteline (eletronic), Dominion Tax Cases, Canadian GST Monitor, and Window on Canadian Tax.

DVD updated monthly. Internet continuously.

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

Guidebook to Massachusetts Taxes (2010)

Wed, 28 Oct 2009 13:41:45 GMT
Now in it's 41^st Edition, CCH's Guidebook to Massachusetts Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Massachusetts . Designed as a quick reference work in a convenient and accessible desktop format, the Guidebook presents succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting significant cases and administrative rulings. The new Massachusetts edition of this annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Massachusetts returns or who are required to deal with Massachusetts taxes.

Benefits and Features

Concise coverage of the taxes of major interest includes:

Personal Income Tax

Corporation Excise (Income) Tax

Taxes On Banks And Other Financial Institutions

Sales And Use Taxes

Estate Tax

Summaries of other Massachusetts taxes with emphasis placed on:

Persons or transactions subject to the tax

Exemptions

Basis and rate of tax

Returns and payment

Ease Of Use Features:

Additional practical tips, pointers and examples from the editors to help practitioners further apply the complex principles of Massachusetts tax law to specific practice situations.

Special Highlights of Tax Changes section to provide at-a-glance awareness of key legislative developments in the law.

Legislative changes effective after 2009 are noted with an indication of the effective date to avoid confusion and to assist in future tax planning.

Helpful references to both the Massachusetts and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law.

Detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy.

Detailed references to specific paragraphs in the comprehensive CCH Massachusetts Tax Reports service are provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

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

Guidebook to Michigan Taxes (2010)

Wed, 28 Oct 2009 13:45:05 GMT
Now in it's 40^th Edition, CCH's Guidebook to Michigan Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Michigan. Designed as a quick reference work in a convenient and accessible desktop format, the Guidebook presents succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting significant cases and administrative rulings. The new Michigan edition of this annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Michigan returns or who are required to deal with Michigan taxes.

Benefits and Features

Concise coverage of the taxes of major interest includes:

Income Tax

Single Business Tax

Sales And Use Taxes

Intangibles Tax

Inheritance, Estate And Generation-Skipping Transfer Taxes

Summaries of other Michigan taxes with emphasis placed on:

Persons or transactions subject to the tax

Exemptions

Basis and rate of tax

Returns and payment

Ease Of Use Features:

Additional practical tips, pointers and examples from the editors to help practitioners further apply the complex principles of Michigan tax law to specific practice situations.

Special Highlights of Tax Changes section to provide at-a-glance awareness of key legislative developments in the law.

Legislative changes effective after 2009 are noted with an indication of the effective date to avoid confusion and to assist in future tax planning.

Helpful references to both the Michigan and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law.

Detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy.

Detailed references to specific paragraphs in the comprehensive CCH Michigan Tax Reports service are provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

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

Guidebook to New Jersey Taxes (2010)

Wed, 28 Oct 2009 13:48:28 GMT
Now in it's 41^st Edition, CCH's Guidebook to New Jersey Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in New Jersey. Designed as a quick reference work in a convenient and accessible desktop format, the Guidebook presents succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting significant cases and administrative rulings. The new New Jersey edition of this annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file New Jersey returns or who are required to deal with New Jersey taxes.

Benefits and Features

Concise coverage of the taxes of major interest includes:

Corporation Business (Franchise) Tax

Corporation Income Tax

Personal Income Tax

Sales And Use Tax

Inheritance Tax

Summaries of other New Jersey taxes with emphasis placed on:

Persons or transactions subject to the tax

Exemptions

Basis and rate of tax

Returns and payment

Additional taxes featured:

Enhanced military personnel coverage

Personal income tax and corporate income tax federal/state comparisons.

Ease Of Use Features:

Additional practical tips, pointers and examples from the editors to help practitioners further apply the complex principles of New Jersey tax law to specific practice situations.

Special Highlights of Tax Changes section to provide at-a-glance awareness of key legislative developments in the law.

Legislative changes effective after 2009 are noted with an indication of the effective date to avoid confusion and to assist in future tax planning.

Helpful references to both the New Jersey and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law.

Detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy.

Detailed references to specific paragraphs in the comprehensive CCH New Jersey Tax Reports service are provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

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

Canadian Tax Library with Provincial Tax Reporters and Tax Window Library

Canadian Tax Library with Provincial Tax Reporters and Tax Window Library is ideally suited to tax practitioners who must have up-to-the-minute federal and provincial tax information, and who require insight into the Canada Customs and Revenue Agency's approach to the law.

Topics covered:

Income Tax Bulletins, Circulars, and Rulings

Income Tax Act & Regulations

Canadian Tax Reporter Commentary

Current Dominion Tax Cases

Tax Treaties and Social Security Agreements

Archival Dominion Tax Cases

Canadian Master Tax Guide

Revenue Canada Round Table Annotated

Federal Income Tax Forms and Guides

Tax Window Files

Provincial Tax Reporters (all provinces)

Window on Canadian Tax (Tax Window Files Commentary)

Special Reports and Dispatches

And more

Includes the newsletters, Tax Topics, Byteline (electronic), Dominion Tax Cases, Window on Canadian Tax, and all six Provincial Tax Reporters (Quebec, Ontario, British Columbia, Alberta & Territories, Atlantic, and Manitoba & Saskatchewan).

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

Guidebook to New York Taxes (2010)

Wed, 28 Oct 2009 13:52:36 GMT
Now in it's 45^th Edition, CCH's Guidebook to New York Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in New York . Designed as a quick reference work in a convenient and accessible desktop format, the Guidebook presents succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting significant cases and administrative rulings. The new New York edition of this annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file New York returns or who are required to deal with New York taxes.

Benefits and Features

Concise coverage of the taxes of major interest includes:

Corporation Franchise (Income) Tax

Personal Income Tax

Sales And Use Taxes

Franchise Tax On Banking Corporations

Estate, Gift And Generation-Skipping Transfer Taxes.

Major New York City And Certain Yonkers Taxes are also Covered in Detail, Including:

General Corporation Tax

Tax On Banking Corporations

Personal Income Tax On Residents

Earnings Tax On Nonresidents

Unincorporated Business Tax

Property Taxes

Listing Of Administrative Agencies/Directory

Other Miscellaneous State Taxes (E.G., Motor Fuels, Cigarette/Tobacco, And Public Utilities Taxes).

Summaries of other New York taxes with emphasis placed on:

Persons or transactions subject to the tax

Exemptions

Basis and rate of tax

Returns and payment

General property tax levied by local governments

Many other State and City taxes

Ease of Use Features:

Additional practical tips, pointers and examples from the editors to help practitioners further apply the complex principles of New York tax law to specific practice situations.

Special Highlights of Tax Changes section to provide at-a-glance awareness of key legislative developments in the law.

Legislative changes effective after 2009 are noted with an indication of the effective date to avoid confusion and to assist in future tax planning.

Helpful references to both the New York and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law.

Detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an or
If you would like more details about this product, or would like to order a copy online, please click here.

Guidebook to North Carolina Taxes (2010)

Wed, 28 Oct 2009 14:18:04 GMT
Now in it's 37^th Edition, CCH's Guidebook to North Carolina Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in North Carolina . Designed as a quick reference work in a convenient and accessible desktop format, the Guidebook presents succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting significant cases and administrative rulings. The new North Carolina edition of this annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file North Carolina returns or who are required to deal with North Carolina taxes.

Benefits and Features

Concise coverage of the taxes of major interest includes:

Personal Income Tax

Corporate Income Tax

Tax On Banks And Other Financial Institutions

Franchise Tax

Sales And Use Taxes

Inheritance Tax

Gift Tax

Intangibles Tax

Summaries of other North Carolina taxes with emphasis placed on:

Persons or transactions subject to the tax

Basis and rate of tax

Returns and Payment

Ease Of Use Features:

Additional practical tips, pointers and examples from the editors to help practitioners further apply the complex principles of North Carolina tax law to specific practice situations.

Special Highlights of Tax Changes section to provide at-a-glance awareness of key legislative developments in the law.

Legislative changes effective after 2009 are noted with an indication of the effective date to avoid confusion and to assist in future tax planning.

Helpful references to both the North Carolina and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law.

Detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy.

Detailed references to specific paragraphs in the comprehensive CCH North Carolina Tax Reports service are provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

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

Canadian Tax Library with Provincial Tax Reporters and Canadian Goods & Services Tax Reporter and Tax Window Library

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

Topics covered:

Income Tax Bulletins, Circulars, and Rulings

Income Tax Act & Regulations

Canadian Tax Reporter Commentary

Current Dominion Tax Cases

Tax Treaties and Social Security Agreements

Archival Dominion Tax Cases

Canadian Master Tax Guide

Revenue Canada Round Table Annotated

Federal & Provincial Income Tax Forms and Guides

Tax Window Files

Canadian Goods & Services Tax Reporter

GST Forms and Guides

Window on Canadian Tax

And more

Includes the newsletters, Tax Topics, Byteline (electronic), Dominion Tax Cases, Canadian GST Monitor, Window on Canadian Tax, and all six Provincial Tax Reporters (Quebec, Ontario, British Columbia, Alberta & Territories, Atlantic, and Manitoba & Saskatchewan).

DVD updated monthly. Internet updated continuously.

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

Guidebook to Ohio Taxes (2010)

Wed, 28 Oct 2009 14:23:38 GMT
Now in it’s 37^th Edition, CCH's Guidebook to Ohio Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Ohio. Designed as a quick reference work in a convenient and accessible desktop format, the Guidebook presents succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting significant cases and administrative rulings. The new Ohio edition of this annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Ohio returns or who are required to deal with Ohio taxes.

Benefits and Features

Concise coverage of the taxes of major interest includes:

Personal Income Tax

Corporation Franchise (Income) Tax

City Income And School District Income Taxes

Sales And Use Tax

Estate Tax

Summaries of other Ohio taxes with emphasis placed on:

Persons or transactions subject to the tax

Exemptions

Basis and rate of tax

Returns and payment

Special section provides summaries of the provisions of the city income taxes of Akron, Cincinnati, Cleveland, Columbus, Dayton, Toledo and Youngstown

The rates, return due dates, and withholding return and payment dates of smaller Ohio cities levying taxes are also provided in special charts

Ease Of Use Features:

Additional practical tips, pointers and examples from the editors to help practitioners further apply the complex principles of Ohio tax law to specific practice situations.

Special Highlights of Tax Changes section to provide at-a-glance awareness of key legislative developments in the law.

Legislative changes effective after 2009 are noted with an indication of the effective date to avoid confusion and to assist in future tax planning.

Helpful references to both the Ohio and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law.

Detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy.

Detailed references to specific paragraphs in the comprehensive CCH Ohio Tax Reports service are provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

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

Guidebook to Pennsylvania Taxes (2010)

Wed, 28 Oct 2009 14:27:07 GMT
CCH's Guidebook to Pennsylvania Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Pennsylvania. Designed as a quick reference work in a convenient and accessible desktop format, the Guidebook presents succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting significant cases and administrative rulings. The new Pennsylvania edition of this annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Pennsylvania returns or who are required to deal with Pennsylvania taxes.

Benefits and Features

Concise coverage of the taxes of major interest includes:

Personal Income Tax

Sales And Use Tax

Corporate Net Income Tax

Capital Stock And Franchise Tax

Taxes On Financial Institutions

Miscellaneous Business Taxes, Fees And Reports

Unemployment Compensation Insurance Tax

Inheritance And Estate Tax Personal Property Tax

Philadelphia City And School District Taxes

Pittsburgh City And School District Taxes

Summaries of other Pennsylvania taxes with emphasis placed on:

Tax compliance

Tax-savings opportunities

Ease Of Use Features:

Additional practical tips, pointers and examples from the editors to help practitioners further apply the complex principles of Pennsylvania tax law to specific practice situations.

Special Highlights of Tax Changes section to provide at-a-glance awareness of key legislative developments in the law.

Legislative changes effective after 2009 are noted with an indication of the effective date to avoid confusion and to assist in future tax planning.

Helpful references to both the Pennsylvania and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law.

Detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy.

Detailed references to specific paragraphs in the comprehensive CCH Pennsylvania Tax Reports service are provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

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

Guidebook to Texas Taxes

Wed, 28 Oct 2009 14:31:09 GMT
CCH's Guidebook to Texas Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Texas. Designed as a quick reference work in a convenient and accessible desktop format, the Guidebook presents succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting significant cases and administrative rulings. The new Texas edition of this annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Texas returns or who are required to deal with Texas taxes.

Benefits and Features

Concise coverage of the taxes of major interest includes:

Real And Personal Property Tax

Franchise Taxes

Sales And Use Taxes

Excise Taxes

Summaries of other Texas taxes with emphasis placed on:

Persons or transactions subject to the tax

Exemptions

Basis and rate of tax

Returns and Payment

Ease Of Use Features:

Additional practical tips, pointers and examples from the editors to help practitioners further apply the complex principles of Texas tax law to specific practice situations.

Special Highlights of Tax Changes section to provide at-a-glance awareness of key legislative developments in the law.

Legislative changes effective after 2009 are noted with an indication of the effective date to avoid confusion and to assist in future tax planning.

Helpful references to both the Texas and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law.

Detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy.

Detailed references to specific paragraphs in the comprehensive CCH Texas Tax Reports service are provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

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

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

Income Tax Bulletins, Circulars, and Technical News

Income Tax Act & Regulations

Canadian Tax Reporter Commentary

Dominion Tax Cases – 2009

Dominion Tax Cases – 1920-2008

Tax Treaties and Social Security Agreements

Canadian Master Tax Guide

Revenue Canada Round Table Annotated

Federal Income Tax Forms and Guides

Tax Window Files

Canadian Goods & Services Tax Reporter

GST Forms and Guides

Provincial Tax Reporters (all provinces)

Special Reports and Dispatches
And more

Includes the newsletters, Tax Topics, Byteline (eletronic), Dominion Tax Cases, Canadian GST Monitor, and all six Provincial Tax Reporters (Quebec, Ontario, British Columbia, Alberta & Territories, Atlantic, and Manitoba & Saskatchewan).

DVD updated monthly. Internet updated continuously.

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

Guidebook to Virginia Taxes (2010)

Wed, 28 Oct 2009 14:35:32 GMT
CCH's Guidebook to Virginia Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Virginia . Designed as a quick reference work in a convenient and accessible desktop format, the Guidebook presents succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting significant cases and administrative rulings. The new Virginia edition of this annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Virginia returns or who are required to deal with Virginia taxes.

Benefits and Features

Concise coverage of the taxes of major interest includes:

Personal Income Tax

Corporate Income Tax

Bank Franchise Tax

Sales And Use Taxes

Property Taxes

Excise Taxes

Summaries of other Virginia taxes with emphasis placed on:

Persons or transactions subject to tax

Exemptions

Basis and rate of tax

Returns and payment

Ease Of Use Features:

Additional practical tips, pointers and examples from the editors to help practitioners further apply the complex principles of Virginia tax law to specific practice situations.

Special Highlights of Tax Changes section to provide at-a-glance awareness of key legislative developments in the law.

Legislative changes effective after 2009 are noted with an indication of the effective date to avoid confusion and to assist in future tax planning.

Helpful references to both the Virginia and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law.

Detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy.

Detailed references to specific paragraphs in the comprehensive CCH Virginia Tax Reports service are provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

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

2010 International Financial Reporting Standards (IFRS)

Thu, 12 Nov 2009 10:06:01 GMT

International Financial Reporting Standards IFRS 2010 (English) is the only official printed edition of the consolidated text of the IASB's authoritative pronouncements.

This edition includes the latest version of International Financial Reporting Standards (IFRSs), International Accounting Standards (IASs), IFRIC and SIC Interpretations and the supporting documents - illustrative examples, implementation guidance, bases for conclusions and dissenting opinions - as issued by the IASB on January 1, 2010.

For convenience, this RED book edition is presented in two parts:

Part A (the requirements) contains the latest version of International Financial Reporting Standards (IFRSs), International Accounting Standards (IASs), and IFRIC and SIC Interpretations.

Part B contains the accompanying documents, such as illustrative examples, implementation guidance, bases for conclusions and dissenting opinions.

This edition does not contain documents that are being replaced or superseded but remain applicable if the reporting entity chooses not to adopt the newer versions early.

The edition also includes the IASC Foundation Constitution, the IASB Framework for the Preparation and Presentation of Financial Statements, the Preface to International Financial Reporting Standards, the Due Process Handbooks for the IASB and IFRIC, an updated Glossary of Terms, and a comprehensive Index.

1216 pages for Part A (one book) containing the standards/interpretations and 2048 pages for Part B (one book) containing the accompanying documents, bases for conclusions etc.

Publication Due Date: March 2010
Related Titles

Accounting Research Manager

CCH's IFRS for Canada

International Financial/Accounting Reporting Standards Guide 2010

iGAAP: IFRS for Canada Online

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

Accounting Research Manager - ARM

Fri, 09 May 2008 14:22:06 GMT

Accounting Research Manager is a comprehensive financial reporting knowledge base that provides materials designed to help solve your most pressing issues. Updated daily, it is the most timely, complete, interpretive, and objective resource for your financial reporting needs. Discover how it can answer your specific issues through our various modules and access IASB (including IFRS), FASB, AICPA, SEC, EITF, PCAOB, IIA, COSO, GASB, GAO, and OMB content in one searchable database.

Accounting Research Manager provides one-stop access to U.S. and international authoritative and proposal stage literature with direct links to CCH interpretations and guidance. Other research tools simply summarize the authoritative literature, leaving you the time-consuming task of deciphering often-complex information. It provides the explanations that give you the clearest possible picture, and interpretive guidance written by experts in the field helps you understand and comply with rapidly changing accounting, auditing, governmental, and SEC standards.

Benefits include:

Reduce the amount of time you spend conducting accounting and auditing research while enhancing the quality of your results

Find insightful interpretations on U.S. GAAP, GAAS and SEC rules

Keep up-to-date on current accounting, SEC, auditing, and government projects that may affect your company. Subscribers receive an e-mail newsletter highlighting the key developments of the week. It provides links to IASB (including IFRS), FASB, AICPA, SEC, EITF, PCAOB, IIA, COSO, GASB, GAO, and OMB authoritative and proposal-stage literature, plus insightful guidance from financial reporting experts

Modules Available
Register here for a free trial of all modules for 14 days.

Audit Public – Accounting, auditing, and SEC literature and guidance

Standard – Accounting and SEC literature and guidance

Audit Private – Accounting and audit literature and guidance

Accounting Only – Accounting only literature and guidance

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

International Financial/Accounting Reporting Standards Guide 2010 (commentaries)

Fri, 14 Nov 2008 12:14:19 GMT

David Alexander, Simon Archer CPA

Understanding reporting standards issued by the IASB is essential for those who prepare and/or interpret financial statements and are required to comply with the increasingly complex set of international accounting and financial reporting standards. The International Accounting/Financial Reporting Standards Guide is your survival handbook in today's global economy. It keeps you up-to-date on the latest general and industry-specific international reporting standards and the proposed changes on your immediate horizon that will most likely alter the way in which you must account for and disclose information.

The International Accounting/Financial Reporting Standards Guide organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed.

Material in the International Accounting/Financial Reporting Standards Guide can be easily located several ways: the Cross-Reference shows the chapter in which a particular pronouncement is discussed; the Table of Contents directs you to a specific topic area; and the Index provides a quick page reference.

Topics and Contents

Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC)

Part II: General Standards

Accounting Policies, Changes In Accounting Estimates, And Errors

Borrowing Costs

Business Combinations

Cash Flow Statement

Changing Prices And Hyperinflationary Economies

Consolidated Financial Statements

Construction Contracts

Earnings Per Share

Employee Benefits

The Equity Method

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

PricewaterhouseCoopers’ The IFRS Manual of Accounting

Thu, 15 Oct 2009 15:48:48 GMT

PricewaterhouseCoopers' IFRS Manual of Accounting Global Guide to International Financial Reporting Standard provides expert practical guidance on all the International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board (IASB).

PricewaterhouseCoopers' IFRS Manual of Accounting Commentary

Available from CCH Canadian in both book and online subscription these items are packed full of detailed guidance and clear advice on how groups should prepare their consolidated financial statements in accordance with IFRS. They deal with the reporting requirements for interim reports and preliminary announcements.

PricewaterhouseCoopers' IFRS Manual of Accounting is a practical and thorough publication, written in straight forward language, which will help you deal with the day-to-day task of implementing IFRS as well as more difficult and complex issues. It contains hundreds of practical worked examples and extracts from company reports as well as model IFRS financial statements, which help to illustrate the explanations and show exactly how even the most complex calculations and disclosures should be made.

PricewaterhouseCoopers' IFRS Manual of Accounting with Standards

If your research needs require you to access the actual IFRS text and related IASB documents then you should consider the PricewaterhouseCoopers' IFRS Manual of Accounting with Standards. This online subscription (Item: 193J) combines the strength of the PwC IFRS Manual of Accounting with IFRS materials licensed from the IASB.

Related IFRS Products:
Accounting Research Manager
International Financial Reporting Standards
CCH's IFRS for Canada
If you would like more details about this product, or would like to order a copy online, please click here.

Canadian GST Monitor
If you have a commodity tax practice or even if your practice simply includes some commodity tax work, you are sure to find this monthly newsletter indispensable. It provides you with timely information and thought-provoking articles written by leading practicing professionals such as Michael Firth of PricewaterhouseCoopers, Brent Murray of Wilson & Partners LLP, and edited by CCH's own Sheila Wisner. This newsletter is updated monthly and is included free with a subscription to the Canadian Goods & Services Tax Reporter.
If you would like more details about this product, or would like to order a copy online, please click here.

Forensic and Investigative Accounting (4th Edition)

Fri, 16 Nov 2007 10:22:00 GMT

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 ACCOUNTING

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International Tax Newsletter

If your work involves you in international tax issues, this is one newsletter you should be reading. The Canadian economy is becoming more and more global, so international tax issues are affecting Canadians as never before. International Tax newsletter will keep you up-to-date. It is designed for practitioners, from the accounting professional to the international tax specialist, and is packed with insights from international tax experts on all types of international tax issues – all from a Canadian perspective.

Topics covered:

Determination of residency status
Outbound investments
Inbound investments
Immigration for individuals
Emigration for individuals
Corporate immigration/emigration
Impact of tax rules
Foreign tax rules

As editor-in-chief, Evelyn Moskowitz, LLB, of KPMG LLP, leads a team of Canadian international tax experts to produce this valuable newsletter. The editorial team features contributors from both the professional and academia. They include:

Stephen S. Heller – Borden Ladner Gervais LLP
Richard Lewin – Heenan Blaikie LLP
Eric Lockwood – PricewaterhouseCoopers LLP
Patrick Marley – Osler Hoskin Harcourt LLP
Angelo Nikolakakis – Couzin Taylor LLP
Ron Richler – Blake Cassels & Graydon LLP
Carrie Smit – Goodmans LLP
Ken Snider – Blake Cassels & Graydon LLP
Christoper J. Steeves – Fraser Milner Casgrain LLP
Charles Taylor – Deloitte & Touche LLP
Geoffrey S. Turner – Davies Ward Phillips & Vineberg LLP
John Unger – Torys LLP
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Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009

Wed, 29 Apr 2009 14:16:49 GMT

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:

Changes for Individuals

Housing

Education and Health

Retirement Savings

Changes for Business

Miscellaneous Changes

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Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009 CPE Course

Tue, 17 Mar 2009 15:00:41 GMT

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:

Changes for Individuals

Housing

Education and Health

Retirement Savings

Changes for Business

Miscellaneous

Changes

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Oil and Gas U.S. Taxation Library

Fri, 14 Nov 2008 12:12:18 GMT

Oil and Gas Taxation Library

Product Components

Oil and Gas Tax Reporter Tax Trends Newsletter (monthly) - tracks federal energy legislation, IRS rulings, federal cases, state tax, and other developments.

Multistate Oil and Gas Severance Tax Interactive Chart – allows you to quickly find the applicable oil or gas severance tax rates for any state jurisdiction, with citations to the state laws.

Oil and Gas Tax Reporter – edited by industry experts, providing many illustrative examples and tax planning considerations for oil and gas ventures, citations to controlling authorities, and updated quarterly to reflect the latest developments. Covers the tax provisions unique to the oil and gas industry, from exploration, through development, the production phase, and sales and other dispositions of the properties. Includes coverage of issues unique to oil and gas companies in various areas, including tax credits, depreciation, and accounting methods.

Internal Revenue Manual - Oil and Gas Handbook – IRS internal guidelines for the examination of income tax returns of taxpayers involved in the oil and gas industry.

ISPs/MSSPs – IRS papers establishing examination uniformity within industry categories; the publication includes the IRS Audit Technique Guide for the Oil & Gas Industry.

Content is divided into six main sections, organized to trace the industry pattern for developing oil and gas reserves – updated at least quarterly (more often as needed)

The content is easy to follow for practitioners familiar with the industry, as the presentation of the material mirrors the professional’s normal course or workflow, with an overview for each topic.

Introduction to Oil and Gas Taxation Chapter 1

Acquisition of Interests .......... Chapters 2 -- 8

The Exploration Period .......... Chapters 9 -- 10

The Production Period ........... Chapters 11 -- 18

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Oil and Gas: US Federal Income Taxation (2009)

Fri, 14 Nov 2008 10:59:13 GMT

The taxation of natural resources is one of the more complicated areas of the U.S. federal income tax system. From the acquisition of the mineral rights, to the exploration and development of the property, to the ultimate production of the mineral, there are unusual and challenging tax aspects along every step of the way. Oil and Gas: Federal Income Taxation (2009) is an invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law.

Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections:

- Introduction to Oil and Gas Taxation

- Acquisition of Interests

- The Exploration Period

- The Production Period

- Dispositions

- Other Areas

The text begins with a discussion of the nature of oil and gas reserves in order to gain a better understanding of the industry. The material following is organized in a logical sequence of events which traces the normal industry pattern for developing oil and gas reserves.

Special features include:

A special 'Highlights of New Developments' section provides a convenient, at-a-glance summary of recent tax legislation, case law, rulings, position papers, etc., as they relate to the oil and gas industry, and it tells readers where in the volume they can find additional information on the specific topics.

Reflects all the recent developments in place, including new legislation, regulations and case law changes impacting this area since the previous edition published, allowing tax and legal professionals to stay current on this highly specialized area of tax law.

Enables understanding of the myriad technical aspects of oil and gas taxation by thoroughly discussing the critical issues of:

economic interests

lease and purchase arrangements

royalties

working or operating mineral interest

production payments

net profits arrangements

geological and geophysical expenses

intangible drilling and development costs

sharing arrangements and carried interests

depletion

gross income from property

taxable income from property

unitizations

disposition of interests

nontaxable exchanges

losses and abandonments

types of ownership

alternati
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State Tax Guidebook Library Plan

Mon, 28 May 2007 12:03:01 GMT
State Tax Guidebook Library Plan provides you with all 20 industry-leading State Tax Guidebooks, shipped immediately upon publication, all for one attractive annual subscription price nearly 50% off the regular list price. You'll receive all State Tax Guidebooks currently available and all new editions published within your subscription period and any new editions developed and published throughout the year during your subscription period.
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Tax Legislation 2009: American Recovery and Reinvestment Act of 2009

Tue, 17 Mar 2009 14:56:00 GMT
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.
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Tax Legislation 2009: Highlights of the American Recovery and Reinvestment Act of 2009

Mon, 13 Apr 2009 15:36:31 GMT

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.

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The U.S. CCH Learning Center

The CCH Learning Center offers a complete line of current, comprehensive, interactive continuing professional education courses on US subject. With the CCH Learning Center you choose when and where you complete your credit requirements.

CCH Learning Center courses are issued in real-time, with 24-hour access, immediate exam results, certification and technical support responses. Web-based delivery allows course updates to be made immediately, giving you instant access to the most current and complete information available. Practitioners can use the online courses to review changes in federal and state law, investigate a new client's industry, update materials for a business presentation and of course, to earn CPE credit – all at the CCH Learning Center.

Resources

Complete list of courses
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U.S. Taxation of the Entertainment Industry, 10th Edition

Mon, 17 Aug 2009 10:46:19 GMT

An insightful treatise that helps practitioners spot unique issues before they become problems, interpret rules and regulations correctly, make business decisions that lower taxes, and ensure compliance with the law. This valuable reference by expert practitioner and author, Schuyler Moore, provides in-depth treatment of the taxation of film and television industries, including music and sports. It provides insights on proven strategies and techniques for achieving solid bottom-line results for those practitioners with clients within the entertainment industry.

Taxation of the Entertainment Industry sets forth details of an eight-point master plan for managing entertainment tax issues:

Know how the law characterizes ownership rights and interests

Choose a business form that provides maximum tax advantage

Determine the best time to report and recognize income

Reduce the tax burden through deductions, depreciation, and the investment tax credit

Avoid liability for failure to withhold wages

Realize tax deferral and tax savings through foreign production or distribution

Discover innovative and creative strategies for financing film production and distribution, and

Pay close attention to the special tax considerations that apply to talent.

Moore thoroughly explains all of these issues, opportunities and challenges with clarity in this sure and steady guide through the ins and outs of entertainment tax law.

CONTENTS:

Overview

Fundamental Characterization Issues

Choice of Entity

Income Recognition, Timing and Characterization

Deductions and Depreciation

Wage Withholding

Foreign Production and Distribution

U.S. Tax Withholding on Foreign Persons

Financing Using Domestic Tax Shelters

Other Financing Methods

Tax Planning for Talent

California Taxation

The Sports Industry

The Music Industry

Film Financing

Forms

ABOUT THE AUTHOR:
Schuyler M. Moore is a partner in the Corporate Entertainment Department at the Los Angeles office of the national law firm of Stroock & Stroock & Lavan LLP. He was the founding Chairman of the Entertainment Tax Subsection of the Los Angeles County Bar Association Taxation Section. Mr. Moore holds undergraduate and law degrees from the University of California at Los Angeles, where he was first in his law class. He has published numerous articles dealing with a wide variety of tax subjects and is the author of The Biz: The Basic Business, Legal and Financial Aspects of the Film Industry. Mr. Moore is an adjunct professor for the UCLA Law School teaching Entertainment Law.

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Archived Webinar – Cross-Border Tax Update

Thu, 22 May 2008 12:35:06 GMT

This webcast was recoreded on March 26, 2008

Cross-Border Tax Update will discuss a number of changes affecting Canadian tax laws that have recently been enacted or that are expected to come into force in 2008 and will have a significant impact on cross-border taxation.

This webinar is intended to provide valuable updates to those with at least an intermediate understanding of cross-border tax issues including those working in private practice and those working in-house.

Agenda

Updates regarding the protocol to the Canada-U.S. Income Tax Convention

The elimination of withholding tax on interest paid to non-residents

Changes to the Canada Revenue Agency policy regarding amalgamations and non-residents

The status of the foreign investment entity/non-resident trust rules

Developments in the area of transfer pricing

The Speakers
Jules Lewy, LLB, is a Fraser Milner Casgrain LLP partner who focuses on all aspects of taxation, including corporate, international, and personal tax law, and frequently provides business and tax advice to owner-managed businesses, including advice on corporate reorganizations, acquisitions and divestitures.

Duane Milot, LLB, is a Fraser Milner Casgrain LLP lawyer whose practice focuses on general corporate income tax law for both domestic and international tax issues, and represents taxpayers in disputes with the Canada Revenue Agency and provincial tax authorities.

Christopher Steeves, LLB, is a Fraser Milner Casgrain LLP partner who practices tax law with particular expertise in the area of corporate restructurings and acquisitions involving Canadian businesses.
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Archived Webinar – GST Update

Thu, 22 May 2008 13:32:58 GMT

This webcast was recorded on March 5, 2008

The purpose of GST Update is to inform Canadian businesses of some of the more significant GST developments including recent legislative changes, CRA administrative policy developments, and recent GST jurisprudence. Through participation in this seminar, registrants will receive timely information on current issues and practical advice in dealing with day-to-day GST issues.
GST Update is intended for tax directors and corporate controllers responsible for GST compliance and planning initiatives.

Agenda

GST Rate Reduction

ITC Documentation Requirements & GST Registry

Corporate Reorganizations (GST Tips & Traps)

Hot Audit Topics

Standardized Accounting & Voluntary Disclosures

Case Law Update on Financial Services

Excise Tax & Insurance Premiums

The Speaker
Brent Murray is a partner in Wilson & Partners LLP, an independent tax law firm affiliated with PricewaterhouseCoopers LLP, whose practice focuses exclusively on commodity tax, customs and related matters including Goods and Services Tax (GST), Provincial Sales Tax (PST) and related cross-border matters. He has authored numerous articles and papers on commodity tax matters including conference papers for the Canadian Tax Foundation, Canadian Bar Association and CICA Commodity Tax Symposium and is a regular contributor to the GST Monitor and GST & Commodity Tax.

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Business Combinations and Consolidations Under IFRS

Mon, 27 Jul 2009 15:41:48 GMT

Webinar information current as of May 14, 2008

CCH IFRS Webinar Series 2008 - Seminar 2

Business combinations represent a growing number of firms within Canada. They will be treated differently after the convergence with International Financial Reporting Standards (IFRS) in Canada. Mergers and acquisitions are happening everyday - can you afford to not understand the new consequences?

CCH Canadian presents the second in a series of online seminars on IFRS for Canada. This 90-minute online seminar is presented by Peter D. Chant, FCA, Ph.D., Partner at Deloitte Canada and author of the upcoming book, iGAAP 2008: IFRS for Canada.

Agenda

Business Combinations: IFRS 3 (Revised) and SFAS 141(R)

FASB 141(R):

A. Business Combinations

Key dates

Scope

Definition of a business

Measuring the exchange

Elements of the purchase equation

The “Measurement Period”

Disclosures

B. Consolidation and Non-controlling interests

C. IFRS 3 Differences

Speaker

Dr. Peter Chant, FCA, is a partner in the National Assurance and Advisory group at Deloitte & Touche LLP. He is a former member and Chair of the Canadian Accounting Standards Board and was co-Chair of the CICA/FASB Task Force that developed the current Canadian and FASB standard on segmented information. He was also a member of the FASB's Task Force on Business Combinations that developed the FASB's current standard on that topic, and a member of the G4+1 Group of standard setters, which included the Chairs of the IASB, FASB and the Canadian Accounting Standards Board. Peter D. Chant has published a textbook on advanced accounting in Canada, and was co-author of a research paper on accounting for joint ventures that was published by the G4+1. He is currently the Chair of Task Force on Non-GAAP Performance Measures of the Canadian Performance Reporting Board of the CICA. He has a Ph.D. in Accounting and Information Systems from Northwestern University.

Format

Participate right from your desk or office. All you need is an internet connection and a sound card.

CCH IFRS Webinar Series

Business Combinations and Consolidations Under IFRS is the second webinar in the series of six. Learn more about the CCH IFRS Webinar Series.

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Canadian GAAP vs. IFRS for Canada: Some Major Differences

Tue, 09 Sep 2008 14:59:59 GMT

This webcast was recorded on June 11, 2008

CCH IFRS Webinar Series 2008 – Seminar 3
On the surface Canadian GAAP and IFRS appear very similar. However, the devil is in the details. Understanding how reporting will be impacted under International Financial Reporting Standards is important to making decisions regarding presentation on financial reporting.

CCH Canadian presents the third in a series of online seminars on IFRS for Canada. This 90-minute webinar is presented by Peter D. Chant, FCA, PhD, Partner at Deloitte Canada and author of iGAAP 2008: IFRS for Canada.

Agenda

Inventory

Property, plant and equipment

Investment property

Intangibles

Goodwill

Format
Participate right from your desk or office. All you need is an Internet connection and a sound card.

The Speaker
Dr. Peter D. Chant, FCA, is a partner in the National Assurance and Advisory group at Deloitte & Touche LLP. He is a former member and Chair of the Canadian Accounting Standards Board and was co-Chair of the CICA/FASB Task Force that developed the current Canadian and FASB standard on segmented information. He was also a member of the FASB's Task Force on Business Combinations that developed the FASB's current standard on that topic, and a member of the G4+1 Group of Standard Setters, which included the Chairs of the IASB, FASB and the Canadian Accounting Standards Board.

Peter has published a textbook on advanced accounting in Canada, and was co-author of a research paper on accounting for joint ventures that was published by the G4+1. He is currently Chair of the Task Force on Non-GAAP Performance Measures of the Canadian Performance Reporting Board of the CICA. He has a Ph.D. in Accounting and Information Systems from Northwestern University.
Related Webinars

Introduction to IFRS: What's it All About?
Business Combinations and Consolidations Under IFRS

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Canadian Taxation of Non-Residents

Mon, 09 Feb 2009 08:52:55 GMT

The 3rd edition of this highly successful book focuses on inbound international tax issues surrounding non-residents of Canada who derive income from Canadian sources. The recent ratification of the 5th Protocol to the Canada-U.S. Income Tax Treaty, the changes to legislation and new case law since the previous edition was published has made this edition a critically important update to meet the demands of practitioners dealing with the subject matter.

The key highlights in the 5th Protocol to the Canada-U.S. Treaty as they relate to U.S. residents are as follows:

Phasing-out of withholding tax for interest paid to related U.S. residents;

Extension of treaty benefits to U.S. limited liability companies and their U.S. resident members;

Taxation of stock options received by individuals employed in both Canada and the U.S.;

Taxation of the gains of former Canadian residents;

Changes to the limitation of benefits articles which will now apply to Canada.

Other changes include legislative amendments, new case law, and Canada Revenue Agency Technical Interpretations released over the last 5 years, as well as updates to the tax treaties with countries other than the U.S. Two important changes are:

General elimination of withholding tax on arm’s length interest payments to non-residents

Changes in tax clearance requirements applicable to “treaty protected property”.

Discussions and commentary on the above developments would be of interest to Canadian accounting and legal practitioners alike who act for individual or corporate non-resident clients. Corporations with U.S. employees working on short term assignments in Canada would also be interested in this area of taxation. Also, non-resident professional advisors particularly in the U.S. who need a general reference guide to assess the Canadian tax implications of certain past or proposed transactions would also find the content useful.

About the Author

Michael I. Atlas, C.A., C.P.A., T.E.P. is an accomplished author and long standing contributor to CCH. He is a Chartered Accountant who practices in Toronto as an independent tax consultant, in connection with a wide-range of domestic and international tax issues. Prior to forming his own practice in 1991, he was the partner in charge of the tax group of one of the 20 largest accounting firms in Canada. His consulting practice places particular emphasis on international and cross-border tax planning ma
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CCH Accountants Suite
CCH Accountants' Suite: The more applications you add, the more you profit from high-value client services and improved workflow integration.
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CCH Accountants' Suite Guidebook English

Fri, 18 Jul 2008 11:27:51 GMT

CCH Accountants' Suite Guidebook provides an English description of each product within the CCH Accountants' Suite.

For more information, call 1-800-268-4522.

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CCH Accountants' Suite Guidebook French

Fri, 18 Jul 2008 11:27:51 GMT

CCH Accountants' Suite Guidebook provides a French description of each product within the CCH Accountants' Suite.

For more information, call 1-800-268-4522.
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CCH KnowledgeConnect

Fri, 12 Feb 2010 09:05:35 GMT

About CCH KnowledgeConnect

Tel: 1-800-268-4522
Email: cservice@cch.ca

Download the CCH KnowledgeConnect Fact Sheet

The extensive experience and knowledge of firm leaders and subject-matter experts is a big part of the value your firm offers its clients. CCH KnowledgeConnect enhances this important asset by helping firm employees locate and benefit from documented knowledge within the organization and by identifying undocumented expertise that should be recorded. Powerful search capabilities easily connect firm employees with the knowledge they need to make faster and more informed business decisions, avoid work redundancies and reduce project cycle times.

Webcast information current as of June 25, 2009

CCH IFRS Webcast Series 2009 - Seminar 1

Many organizations recognize that International Financial Reporting Standards (IFRS) conversion is not a simple process. It’s going to require not only adopting a new financial reporting framework, but may also significantly impact other areas of the business such as income taxes, internal controls, systems and human resources. As organizations scope the effort required for IFRS conversion, identify the required resources and refine their impact analyses, many discover that the project is more complex than first anticipated.

This 90 minute webcast is designed to assist accountants who are planning to commence their IFRS conversion project in 2009. It contains cost-effective strategies with which to approach the most important elements of an IFRS conversion, covering:

Types of costs

The notion of cost-effective solutions

Perspectives on costs

Common costs analyses for IFRS conversion

Effectively Managing Costs of Conversion

Cost-effective solutions

An alternative characterization of costs

Out-of-pocket costs of conversion

Out-of-pocket costs of conversion: SEC estimates

SEC estimates

Cost-Effective Conversions: Matters of Process

Potential costs of conversion

Basic guidelines for cost-effective solutions

Additional steps for cost-effective solutions

The dimensions of a resource planning template

Cost-Effective Conversions: Matters of Principle

Matters of principle

Specific principles

Managing other costs

Potential benefits

Speaker

Dr. Peter Chant, FCA

Peter is a partner in the National Assurance and Advisory group at Deloitte & Touche LLP. He is a former member and chair of the Canadian Accounting Standards Board and was co-chair of the CICA/FASB Task Force that developed the current Canadian and FASB standard on segmented information. He was also a member of the FASB Task Force on Business Combinations that developed the FASB's current standard on that topic, and a member of the G4+1 Group of standard setters, which included the chairs of the IASB, the FASB and the Canadian Accounting Standards Board. He has published a textbook on advanced accounting in Canada, and was co-author of a research paper on accounting for joint ventures that was published by the G4+1. He is currently chair of the Task Force on Non-GAAP Performance Measures of the Canadian Performance Reporting Board of the CICA. He has a PhD in Accounting
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IFRS for Canada: Key Performance Indicators

Wed, 14 Jan 2009 15:45:20 GMT

Webinar information current as of November 12, 2008

CCH IFRS Webinar Series 2008 - Seminar 6

Changes in accounting principles and application rules as a result of the adoption of IFRS into Canadian GAAP can be expected to impact a company’s key performance indicators, such as operating income and other financial ratios. Significant areas of common application where differences in underlying accounting principles can be found include revenue recognition criteria, inventory and operating cost calculations, segment reporting, and recognition of foreign exchange gains and losses. A thorough and early understanding of the significant impacts that these and other changes in accounting policies can have on a company’s bottom line and key performance ratios will be essential for managing stakeholder relations during and after the transition to IFRS.

This webinar reviews IFRS: Key Performance Indicators and Non-GAAP Financial Statement Disclosure Practices including:

Some basic philosophical differences on KPI’s and Non-GAAP measures

Webinar information current as of October 8, 2008

CCH IFRS Webinar Series 2008 - Seminar 5

Significant differences can be expected in general financial statement presentation, as a result of the adoption of IFRS into Canadian GAAP. Such differences will include changes in both the presentation of a company’s balance sheet and income statement, such as differences in the nature of components presented, current and non-current classifications, presentation of line items, and required disclosures. Such changes will impact a company’s traditional key performance measures and ratios, and provide investors with new types of information. Typically, annual financial statements prepared under IFRS will be considerably longer than those prepared under previous rules, entailing considerably more disclosures. A thorough and early understanding of the impacts adoption of IFRS will have on financial statement presentation will be essential for managing stakeholder relations during and after the transition to IFRS.

As well, IAS 1, Presentation of Financial Statements, has recently undergone significant amendments, including a new requirement for a statement of comprehensive income and terminology changes incorporated throughout IFRSs, among other important changes.

This webinar provides a practical analysis of IAS 1 and IFRs financial statemen
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Introduction to Federal Income Taxation in Canada: Fundamentals

Tue, 14 Jul 2009 10:40:42 GMT

The Introduction to Federal Income Taxation in Canada: Fundamentals is the book of choice for the Certified General Accountants Association of Canada Taxation 1 course. This book is intended for students taking:

Business

Economics

Taxation

Law

This textbook has been structured to meet the specific needs of students enrolled in the following programs, or related introductory courses:

CGA

CMA

CA

Student Friendly

CCH has re-mastered and modified this resource to improve accessibility and increase student comprehension.

Covers the fundamental federal income taxation curriculum with a narrow scope and topical coverage

Study Guide and supplemental material for students and instructors makes learning even easier

Review Questions, Multiple Choice Questions and Exercises are provided at the end of each chapter

The proprietary, adjusted learning model employed in this text facilitates understanding and the application of knowledge

Practical examples and applications are designed to anchor and integrate learning

References to the Income Tax Act are incorporated throughout the text, with all key topics covered

Includes two extra appendices: Individual Tax Facts and Withholding Tax

Robert E. Beam, F.C.A., is a Professor Emeritus in the School of Accounting and Finance, University of Waterloo. He was associated with Ernst & Young, Chartered Accountants, Toronto.

From 1972 to 1998, he was Coordinator of the Tax Section of the School of Accountancy, Institute of Chartered Accountants of Ontario. In September 2002, Mr. Beam became the first recipient of the Canadian Institute of Chartered Accountants Award for Excellence in Tax Practice and Education. His articles have appeared in the Canadian Tax Journal.

Stanley N. Laiken, Ph.D., is the Deloitte Professor in the School of Accounting and Finance, University of Waterloo. He has taught taxation to students in professional programs, both at the university and post-university levels, since 1972.

He is a recipient of the Distinguished Teacher Award at the University of Waterloo and the Canadian Academic Accounting Association’s L.S. Rosen Award in recognition of outstanding contributions to Canadian accounting education. His articles have appeared in the Canadian Tax Journal. He is also the Director of the Deloitte Centre for Tax Education and Research at the University of Waterloo.

James J. Barnett, F.C.A., is the Director of the School of Accounting and Finance, University of Waterloo. Before taking on this role, he was the founding Director of th
If you would like more details about this product, or would like to order a copy online, please click here.

Introduction to IFRS for Canada: What's it all About

Tue, 09 Sep 2008 14:59:36 GMT

This webcast was recorded on April 9, 2008

CCH IFRS Webinar Series 2008 – Seminar 1
IFRS and Canadian GAAP will converge by 2011. The transition is not new in the accounting world, but the Canadian experience will be fundamentally different. Understanding how and why the shift in Canadian GAAP to IFRS will occur is essential to a successful migration. Planning for the transition should be started now. As with any project, proper planning is vital. The change to IFRS will impact almost every department within an organization, including finance, accounting, investor relations, training and development, and technology.

CCH Canadian presents the first in a series of online seminars on IFRS for Canada. This 90-minute webinar is presented by Peter D. Chant, FCA, PhD, Partner at Deloitte Canada and author of iGAAP 2008: IFRS for Canada.

Agenda

The history and philosophy of IFRS vs. Canadian and U.S. GAAP

Some of the major differences between IFRS and Canadian GAAP

The role of IFRS 1

What you need to do to get organized for this convergence

Format
Participate right from your desk or office. All you need is an Internet connection and a sound card.

The Speaker
Dr. Peter D. Chant, FCA, is a partner in the National Assurance and Advisory group at Deloitte & Touche LLP. He is a former member and Chair of the Canadian Accounting Standards Board and was co-Chair of the CICA/FASB Task Force that developed the current Canadian and FASB standard on segmented information. He was also a member of the FASB's Task Force on Business Combinations that developed the FASB's current standard on that topic, and a member of the G4+1 Group of Standard Setters, which included the Chairs of the IASB, FASB and the Canadian Accounting Standards Board.

Peter has published a textbook on advanced accounting in Canada, and was co-author of a research paper on accounting for joint ventures that was published by the G4+1. He is currently Chair of the Task Force on Non-GAAP Performance Measures of the Canadian Performance Reporting Board of the CICA. He has a Ph.D. in Accounting and Information Systems from Northwestern University.

Related Webinars

Business Combinations and Consolidations Under IFRS
Canadian GAAP vs. IFRS: Some Major Differences

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Teammate

Wed, 05 Dec 2007 15:34:39 GMT
Teammate
If you would like more details about this product, or would like to order a copy online, please click here.

The Federal Budget 2010

Fri, 09 Jan 2009 12:21:18 GMT

This Special Report contains the full text of the 2010 Federal Budget announced on March 4, 2010.

In addition, this report contains the commentary from members of CCH Canadian’s Editorial Board including practitioners from Fraser Milner Casgrain, LLP.

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

The Role of IFRS 1: Getting There to Here

Wed, 14 Jan 2009 15:44:58 GMT

Webinar information current as of September 10, 2008
CCH IFRS Webinar Series 2008 - Seminar 4

Thousands of companies throughout Canada will soon be undertaking a major transition in financial reporting, by moving away from Canadian GAAP to a brand new set of accounting standards issued by the International Accounting Standards Board (IASB). Key to successfully making this transition to IFRS is a thorough understanding of IFRS 1 First-time Adoption of International Financial Reporting Standards. IFRS 1 sets out mandatory guidance, as well as several elective exemptions, for first time implementation of IFRS as a basis of financial reporting.

As a transitional standard, IFRS 1 has sought to address the demand of investors for transparent information that is comparable over all periods, while also allowing reporting entities a suitable starting point for accounting under IFRS. The initial application of IFRS 1, and choices made under this standard, will impact not only the transitional work involved in preparing for the adoption IFRS, but also post-conversion results of companies going forward under this new basis of reporting.

This webinar provides an update and a brief review of the requirements of IFRS 1 including:

The basic idea and some challenges
The practicalities: elective exemptions
Mandatory exemptions
If you would like more details about this product, or would like to order a copy online, please click here.

A Practical Guide to Estates and Trusts, 2nd Edition

Tue, 01 May 2007 08:30:09 GMT

A Practical Guide to Estates and Trusts provides pertinent information for professionals from an estate and trust compliance perspective. It is recommended for those who complete tax returns for estates and trusts. It is also recommended for other professional advisors – accountants and lawyers who provide advice on the administration of estates or trusts.

Topics covered:

Estate Administration

Calculation of Income

Calculating Income Taxes Payable

Income and Capital Interest in Trusts

Family Trusts

Related CRA Interpretation Bulletins – Reproduced in the Appendix

Executors Compensation

Passing Accounts

Estate Accounting

Different Types of Income

Losses in the Year of Death

Capital Gains Deduction

Allocations – Designations

Sample Completed T3 Return

Provincial Tax

Preferred Beneficiary Election

Instalment Payments

Income and Capital Interests

Anti-Avoidance Rules

Goods and Services Tax

The 21-Year Deemed Disposition Rule

Clearance Certificates

The author provides guidance on completing appropriate Canada Revenue Agency forms and, in Appendices, certain Canada Revenue Agency Interpretation Bulletins and Information Circulars are reproduced to further assist in the completion of the relevant forms.
Related Products

Implementing Estate Freezes, 2nd Edition
Estate Planning with Life Insurance, 4th Edition

Death of a Taxpayer, 9th Edition

The Estate Planner's Handbook, 2nd Edition

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

A Practical Guide to the Goods and Services Tax, 5th Edition

Thu, 03 Sep 2009 15:34:13 GMT

Back by popular demand!

The highly successful and popular A Practical Guide to Goods and Services Tax (GST) has been extensively revised to reflect legislative and administrative changes since the last edition was published in 2006.

A Practical Guide to the Goods and Services Tax takes a hands-on approach, and includes helpful tips, examples, reference charts and information regarding common areas of difficulty. The latest edition of this invaluable reference book provides practical guidance on many fundamental GST/HST issues.

Designed for non-commodity tax specialists, corporate tax preparers and general managers, this reference book is written in an easy-to-follow style and language.

Key Topics include:

Advantages, disadvantages and requirements of GST/HST registration

The obligations of a GST/HST registrant

Administrative relief, including the cancellations or waivers of interest and remission orders

Objection and appeal procedures

“Place of supply” rules with accompanying reference charts

Zero-rated and exempt supplies

Application of GST/HST to employee benefits

E-Commerce

New in this edition:

Discussion of the GST/HST rate reduction, and revised material throughout to reflect current rates

Updates on voluntary disclosures and other administration and enforcement issues

New filing frequency and installment thresholds

About the Authors:

Natasha Menon, LL.B, LL.M is the editor of CCH Canadian Limited’s Goods & Services Tax Reporter and leads the tax editorial team at CCH. She has practiced tax law with two Toronto firms, with emphasis on income tax and GST litigation. Ms. Menon also has experience in tax planning for corporations, individuals, and trusts and estates (relating to income tax, GST and provincial taxes).

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 Mississauga, 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 of state, local, federal, and international tax advisory and consulting services on a multi- jurisdictional basis, including audit defense, tax recovery, credits and incentives, tax process improvement and automation, tax appeals, and strategic planning. With a multi-disciplinary team of more than 800 professionals and associates, Ryan serves many of the world's most prominent Fortune 1000 companies

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Alberta & Territories Tax Reporter - Newsletter

Alberta & Territories Tax Reporter newsletter is designed to keep you up-to-date on legislative changes and other tax developments in Alberta, the Yukon, the Northwest Territories, and Nunavut. You'll also benefit from practical feature articles and columns written by prominent practitioners.

Updated monthly. Available to be e-mailed in PDF format only.
If you would like more details about this product, or would like to order a copy online, please click here.

Archived Webinar – In-Depth Dividend Taxation

Tue, 04 Nov 2008 08:35:44 GMT

Webinar information current as of November 21, 2007.
On June 29, 2006, draft legislation was introduced to lower the income tax rate on large corporation dividends received by Canadians. The objective is to eliminate the double taxation of large corporation dividends and so to make these investments more attractive relative to income trusts and other investments. This webinar will deal with some of the issues arising from this proposed legislation.

Audience: Public practice accountants, tax preparers, lawyers – anyone who advises clients (personal and/or corporate) on taxation matters.

AGENDA

Overview of the rules

Two new tax accounts:

GRIP (general rate income pool)

LRIP (low rate income pool)

Change of status:

CCPC to non-CCPC

Non-CCPC to CCPC

Amalgamations and winding-ups

Eligible dividends

Excessive eligible dividends:

Anti-avoidance rule

Election to treat part as a non-eligible dividend

Bonus vs. dividends

Interaction with RDTOH

Sale of assets vs. shares – How do these rules affect the decision?

Impact on post-mortem planning

Impact on holding company structures and estate freezes

How to structure share capital to stream eligible dividend payments

Impact on income splitting

Impact on corporate-owned life insurance

This webinar will be presented by three tax specialists from Aird & Berlis LLP.

Jack Bernstein LLB is the senior tax partner and chair of International Tax Practice at Aird & Berlis LLP. He is a member of the firm’s Tax Group and Tax Litigation Group, as well as the Mergers and Acquisitions Team.

Barbara Worndl LLB has been a partner with Aird & Berlis LLP since 1988. She is practice group leader of the firm’s Tax Group. Barbara’s practice is focused on income tax with an emphasis on corporate and partnership taxation.

Andrew Nicholls LLB joined Aird & Berlis LLP in 1999. He is a partner and a member of the firm’s Tax Group. Andrew’s tax practice focuses on income tax in the areas of derivatives, corporate and international tax.

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

Archived Webinar – Taxation of Private Businesses

Tue, 04 Nov 2008 08:35:43 GMT

Webinar information current as of February 25, 2008.
Recent tax changes, including declining corporate tax rates, eligible dividends and an increasingly vigilant Revenue Agency have changed the ground rules for the taxation of private companies and their owner-managers. Because of new tax planning opportunities and traps, practitioners who simply follow past practices risk missing out on important tax planning opportunities – and may be putting their clients in tax jeopardy.

Audience: Advisors who want an overview of the key strategies that should be considered for Canadian-controlled private corporations and their shareholders should not miss this session.
AGENDA

Recent Developments in Remuneration - Robert Korne, BCF, Montreal and Quebec

Declining Corporate Tax Rates and Eligible Dividends

Integration: Bonuses Revisited

Rethinking RRSPs for the Owner/Manager

Maximizing the Capital Gains Exemption - Michael Goldberg, Minden Gross LLP, Toronto

Presale and Ongoing Purification Structures

Crystallization Strategies

Tax Effective Structures

The Section 84.1 Trap

Maximizing Low Rate Income - Ray Hupfer, McLennan Ross LLP, Calgary and Edmonton

Issues in Respect of “Association”

Benefits of Separating Businesses

Partnership Structures

Consulting Business Opportunities

Potpourri of Tips and Traps - William Cooper, Boughton Law Corporation, Vancouver

Asset Sales Trump Share Sales

Simplifying the Business Sale

Rethinking the Personal Services Business Rules

Trouble with Trusts

Tax Reporting Traps

This webinar will be presented by five tax specialists from the MERITAS Canada Tax Group.

David Louis LLB, CA has 30 years of experience in income tax matters, including personal, corporate, international, and estate planning, focusing largely on entrepreneurs.

Michael Goldberg LLB has been working with his clients and their advisors to assist them with their corporate, estate, personal and international tax planning needs.

William Cooper LLB, CGA has a broad range of experience in tax and corporate finance, including senior financial positions with a multinational forest products company.

Raymond Hupfer LLB, CA focuses on taxation matters, purchase and sale of businesse
If you would like more details about this product, or would like to order a copy online, please click here.

Atlantic Tax Reporter

Tue, 07 Feb 2006 11:20:13 GMT

Atlantic Tax Reporter is designed for anyone carrying on business in any of the four Atlantic jurisdictions (New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island). It includes statutes, regulations, commentary, and official government publications with respect to income tax (personal and corporate), retail sales tax (in P.E.I.), capital tax, tobacco tax, mining tax, fuel tax, and much more.

Atlantic Tax Reporter also offers time-saving commentary on various taxes (including the harmonized sales tax, which applies in New Brunswick, Newfoundland and Labrador, and Nova Scotia), handy federal/provincial tax charts, budget dispatches, news releases (electronic only), administration and personnel charts, case digests, a summary of progress of provincial legislation (electronic only), and full-text case law (electronic only).

Loose leaf and DVD updated monthly. Internet updated continuously.

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

Atlantic Tax Reporter - Newsletter

Tue, 07 Feb 2006 11:20:13 GMT

Atlantic Tax Reporter newsletter is designed to keep you up-to-date on legislative changes and other tax developments in New Brunswick, Newfoundland, Nova Scotia, and Prince Edward Island. You'll also benefit from practical feature articles and columns written by prominent practitioners.

Updated monthly. Available to be emailed in PDF format only.

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

British Columbia Tax Reporter - Newsletter

British Columbia Tax Reporter newsletter is designed to keep you up-to-date on legislative changes and other tax developments in British Columbia. You'll also benefit from practical feature articles and columns written by prominent practitioners.

Updated monthly. Available to be e-mailed in PDF format only.

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

Canada Income Tax Guide

Are you looking for a concise treatment of Canada's Income Tax Act? If so, Canada Income Tax Guide is for you. It has been created specifically for those with a less extensive tax practice, financial officer, payroll manager, or other professional who requires clear and concise information. One of the most current information sources available on the Income Tax Act, it includes commentary on the ITA compiled by CCH analyst Robert Spenceley, and tax planning strategies by David Louis of Minden Gross LLP.

Canada's Income Tax Guide is comprehensive and places emphasis on issues of most concern to practitioners: retirement saving; pension plans; capital cost allowance; automobile benefits; support payments; small business deduction; SR&ED; investment tax credits; and more.

Features & Benefits

Solid basic commentary on the Income Tax Act Saves time. It sets out the major points with explanations you need to be aware of in a tax situation

A separate section on tax planning commentary authored by David Louis of Minden Gross Taxation Group Provides practical planning ideas you can suggest to your clients

Comprehensive set of charts and tables setting out tax rates, credits, and parameters A handy source of information

Monthly Tax Notes newsletter Stay up-to-date on changes affecting federal income tax

Hypertext links from the commentary to the related provision of the Act (and Bulletins, Circulars, etc.) and vice versa Makes research quick and comprehensive

CCH special reports containing text of federal budgets and income tax bills (and accompanying technical explanations) Keeps subscribers up-to-date on the latest issues

Includes (except for DVD subscription) monthly newsletter, Tax Notes.
Loose leaf updated monthly. DVD updated quarterly. Internet updated continuously.

About the Authors
Robert Spenceley, BA, MA, LLB, is the "in-house" editor of CCH's popular Canadian Estate Planning Guide, Wealth Management GuideIf you would like more details about this product, or would like to order a copy online, please click here.

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

This tax service gives you the advantages of the Canada Income Tax Guide – a concise treatment of the Income Tax Act along with the full text of relevant legislation, regulations, and government publications, all in one place. If your practice calls for the basics, the Canada Income Tax Guide with Legislation has you covered. It represents unbeatable tax research value. It's the right amount of information in the right place.

Topics covered:

Canada Income Tax Guide Commentary – The Canada Income Tax Guide is created specifically for the tax professional seeking a concise treatment of Canada's Income Tax Act. It includes commentary by CCH analyst Robert Spenceley, and tax planning strategies by David Louis of Minden Gross LLP. While the Guide is comprehensive, it places emphasis on issues of most concern to practitioners: retirement saving; pension plans; capital cost allowance; automobile benefits; support payments; small business deduction; SR & ED;investment tax credits; and more.

Bulletins, Circulars and Rulings – CCH Canadian's Income Tax Bulletins, Circulars and Rulings consolidates the Canada Revenue Agency (CRA) Interpretation Bulletins, Information Circulars, Advance Rulings, and Technical News.

Canadian Income Tax Act with Regulations – This service provides the full text of the Act and Regulations and pending amendments to the Act and Regulations. Also included are Department of Finance comfort letters and news releases following the provision to which they relate.

Dominion Tax Case Digests – These digests contain summaries of Dominion Tax Cases from 1972 to current, including unreported cases and lists of Appeals Pending.

Tax Window Files – This product assembles an extensive volume of internal CRA documents, such as Technical Interpretations, Advance Tax Rulings, and more.
Income Tax Forms and Guides
Tax Treaties and Social Security Agreements
Former Income Tax Act
Revenue Canada Round Tables

Features & Benefits

Author/editor has over 25 years of experience in corporate tax, and is a prolific writer with repsect to tax law You can count on the commentary to reinforce your point

Department of finance comfort letters categorized into active letters (referring to issues that have not yet been addressed by the Department of Finance – in either draft or final legislation) and resolved letters (referring to issues that have been addressed by legislation – draft or final – and the manner in which the issue has been resolved is noted at the top of the letter
If you would like more details about this product, or would like to order a copy online, please click here.

Canada-U.S. Employment Transfers: A Guide to Personal Tax Planning, 6th Edition

Individuals moving between Canada and the United States face a daunting array of Canadian and U.S. tax issues, particularly when the move is due to an employment-related transfer. This book provides an overview of key taxation principles related to employment both in Canada and in the United States, and highlights the interaction between the tax laws of these two countries. For employers, this book offers practical guidance on tax issues for the purpose of managing expatriate costs, designing an effective cross-border employee relocation program and retaining key employees.

Key Topics include:

Overview of the Canadian and U.S. personal tax systems

Tax reimbursement programs, including sample tax equalization calculations

Foreign tax credits and tax relief available under the Canada-U.S. tax treaty

The implications of changes under the fifth protocol to the Canada-U.S. treaty which entered into force on December 15, 2008

Investments in partnerships, limited liability companies, and other entities

Taxation of artists and athletes

Estate planning, including U.S. estate tax issues

Executive compensation, including various types of equity compensation and long-term incentive plans available

Expanded discussion on the U.S. deferred compensation rules

About the Author

Benita Loughlin, CA, is a Partner in the International Executive Services practice at KPMG LLP in Vancouver, B.C. She specializes in tax planning and compliance for individuals, estates and trusts in a U.S. and cross-border context. She advises executives and their employers on tax matters related to compensation, investments, retirement plans, estate planning, and expatriation, with emphasis on employees relocating to or from other countries. The book includes contributions from KPMG International Executive Services professionals in Vancouver who specialize in helping clients manage complex personal tax issues in a cross-border environment. KPMG’s multinational corporate clients face challenges managing tax issues that affect their global workforce. Executives and employees rely on KPMG’s international tax planning to help manage their tax liabilities and maintain their global workforce.

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

Canadian Estate Planning Guide

Mon, 18 Dec 2006 11:45:05 GMT

Estate planning is a key growth area for tax and legal professionals. Are you taking full advantage of the opportunity? Canadian Estate Planning Guide will help. It's the 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.

You want to give your clients the most effective estate planning solutions to maximize their wealth and minimize their tax exposure. It will help you meet this goal.

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

And the information is current. You'll always be right up-to-date because it is updated as and when news happens.

Plus it's comprehensive. In fact, it could be all you'll need for research because it is so comprehensive in its coverage of the estate planning field.

While Canadian Estate Planning Guide is a comprehensive estate planning resource, the accent is on concerns and strategies most relevant to your high net worth clients.

Features include:

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

Includes monthly newsletter, Estate Planner.

For these reasons and many more, the Canadian Estate Planning Guide has been a favourite among estate planners for more than ten years now. But don't take our word for it. Give it a quick test run and find out for yourself. Take just a few moments and you'll quickly see how this powerful online resource will speed your research and boost your productivity.

Discover the power and convenience of Canadian Estate Planning Guide now with a FREE Trial Subscription! Your free trial will allow you to experience the site exactly the same way as our regular subscribers. Once you try it, you'll see why it is the clear first choice of estate planning professionals in Canada.

To arrange your free trial, contact your CCH Account Manager at 1-800-268-4522. For more information, click here to look over our online brochure.

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

Canadian Income Tax Research Index

If you do much research into tax issues, you'll find the Canadian Income Tax Research Index an indispensable tool. It gives you a comprehensive index – both topical and sectional – of analytical articles, court decisions, and other references relating to federal income tax. In short, it's the ideal research aid because it saves you time and ensures your research is complete.

Features include:

List of recent and upcoming tax conferences, with a summary of papers delivered and information on how to obtain them
Comprehensive listing of books published on the subject of federal tax
Principal offices and phone numbers for Canada Revenue Agency and Department of Finance personnel

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

Canadian Petroleum Tax Journal Archival

If you are involved with any aspect of taxation in the resource industry, this is one service that can prove to be absolutely indispensable. It is a highly regarded and widely respected forum for informed commentary on taxation and other matters of concern to the resource industry. As an archival database, it contains all previously published issues of Canadian Petroluem Tax Journal and is updated as new issues are released.

Includes links to the Income Tax Act, Regulations, Bulletins, Circulars, and Dominion Tax Cases.
If you would like more details about this product, or would like to order a copy online, please click here.

Canadian Real Estate Income Tax Guide

Well organized, well presented, and well written, Canadian Real Estate Income Tax Guide is the definitive tax tool for legal and accounting professionals involved with the acquisition, holding, development, leasing and disposition of real estate.

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 GST

Canadian Real Estate Income Tax Guide offers easy-to-read analysis of real estate income taxation and expert commentary by tax specialists from both the legal and accounting fields. Included are analyses of developments in case law, legislations, and the administrative practices of the CRA. Where applicable, relevant documentation from the Canada Revenue Agency is provided. A chapter on Canadian investment in foreign real estate provides insights into the implication of Canadians owning property outside the country. A section on real estate and the GST reviews the implications of the GST as it relates to real estate transactions.

Features & Benefits

Regular quarterly updates and editorial comment You'll always be current and up-to-date

Comprehensive treatment of subject matter Will help you gain a thorough understanding

Written by a tax lawyer with 15 Years of experience You can count on the commentary to reinforce your point

Tax planning tips contained at the end of each chapter Saves research time

Includes quarterly newsletter, Canadian Real Estate Income Tax Guide.

Loose leaf, DVD, and Internet updated quarterly.

About the Author
Ian V. MacInnis, BComm, LLB, is a partner in the law firm of Fogler, Rubinoff LLP. He practices tax law exclusively. He is also a much sought-after speaker in Canada and the U.S., and frequent past contributor to Canadian Shareown
If you would like more details about this product, or would like to order a copy online, please click here.

Canadian Real Estate Income Tax Guide - Newsletter

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. Available to be e-mailed in PDF format only.
If you would like more details about this product, or would like to order a copy online, please click here.

Canadian Tax Reporter

If you want the definitive word on federal income tax, this full service is for you. It gives you extensive commentary on all aspects of federal income tax from some of Canada's leading tax experts. These expert contributors ensure that the Canadian Tax Reporter gives you the most current analyses available on a variety of timely issues.

The commentary, which is on every section of the Income Tax Act, is written by Joseph Frankovic, LLB, LLM, PhD, CFA, tax lawyer and member of the adjunct faculty of Osgoode Hall Law School, as well as several other tax experts. Contributors from Fraser Milner Casgrain LLP include William I. Innes, LLB, LLM; Jules Lewy, BCL, LLB; Tony Schweitzer, LLB, LLM; and Christoper Steeves, LLB. Contributors from PricewaterhouseCoopers LLP include Ruby Lim, CA; Sheryl Mapa, CA; and Louis Provenzano, CA.

Canadian Tax Reporter includes the Income Tax Act and Regulations, with pending amendments, press releases, Department of Finance comfort letters, and Explanatory Notes; CRA publications (including Bulletins, Circulars,Technical News, Registered Plans Newsletters, and Registered Charities Newsletters); Forms; Guides; and all international tax treaties and social security agreements (electronic format) signed by Canada. It also includes several related statutes such as the Employment Insurance Act, the Canada Pension Plan, the Tax Court of Canada Act, and the Federal Courts Act, to name a few. The text of the former Income Tax Act is also included (electronic format).

Includes (except for quarterly DVD) weekly newsletter, Tax Topics, which features articles by leading tax experts on current issues, government news releases, current cases, and other tips and information. Subscribers also receive CCH Special Reports, which are paper copies of Department of Finance draft legislation, Notices of Ways and Means Motions, and other important releases, mailed on a timely basis.

Pending amendments to the Income Tax Act (electronic format) and selected bibliographies are two additional features in the CCH commentary that assist users doing tax research.

Loose leaf updated weekly. DVD updated monthly or quarterly. Internet updated continuously.
If you would like more details about this product, or would like to order a copy online, please click here.

Canadian Tax Reporter with Canadian Goods and Services Tax Reporter — Combination
This combination gives you the Canadian Tax Reporter and the Canadian Goods & Services Tax Reporter, providing the most comprehensive coverage of all developments concerning the GST. Includes legislation, proposed legislation, detailed analysis, and much more.
DVD updated monthly. Internet updated continuously.
If you would like more details about this product, or would like to order a copy online, please click here.

Canadian Tax Reporter with Window on Canadian Tax Library

With this combination, you'll have Canadian Tax Reporter and Window on Canadian Tax Library (includes Tax Window Files and Window on Canadian Tax), offering unique insights into the internal operation of the CRA.

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

Canadian Wealth Management Guide

What you will appreciate most about the Canadian Wealth Management Guide – and ultimately what your clients will appreciate – is its practical perspective. This is what truly sets this guide apart. Although comprehensive in its coverage and references, it also gives you practical strategies and tactics that you can use to maximize your clients' wealth while minimizing their tax exposure. The team of contributors, which includes David Louis, JD, CA, and Samantha Prasad Weiss, BA, LLB, of Minden Gross LLP; Robert Spenceley, BA, MA, LLB, analyst with CCH Canadian, and Joseph Frankovic, LLB, LLM, PhD, CFA, tax lawyer and adjunct faculty at Osgoode Hall Law School, move well beyond the "black letter law" coverage of the issues. They write in everyday language so you can send information directly to your clients or incorporate it into your correspondence.

Topics covered:

RRSP tax planning strategies
"First Time" Home Buyers' Plan
RRSP maturity options
Income splitting
Education planning
Family tax planning
Taxation of alternatives
Professional corporations
Employee equity investments
Retirement compensation
Employee loans
Life insurance
Immigration
Emigration
The principal residence
Self-employment, self-incorporation
Business succession issues
Year-end tax planning
Marriage
Separation and divorce
Planning for disabled persons
All relevant CRA Interpretation Bulletins and Information Circulars

Features & Benefits

Focus on investor The information is aimed to give advice on generating and maximizing one's wealth, for individuals, private corporations and public corporations

Written in a non-technical manner Information in the service can be transmitted directly to clients or incorporated into correspondence

Practical rather than theoretical Readers can see how the law applies to them currently in any given situation

Includes newsletter, Wealth Management Times, providing up-to-the moment coverage of the latest issues.

DVD and Internet updated bi-monthly.
If you would like more details about this product, or would like to order a copy online, please click here.

CANTAX FormMaster

Wed, 27 Sep 2006 16:15:22 GMT

CANTAX FormMaster is a part of the CANTAX line of products.

T3, T4, T5, and more are just a click away with CANTAX FormMaster.

Features include:

Built-in calculations are performed automatically on each form
Permanent data is retained year to year so you don't have to re-key
Magnetic-media-filing version saves you time by letting you file T4, T4A, T4A-NR, T4RIF, T4RSP, RRSP, T5008, and T5 slips on diskette, CD, DVD, and Internet filing
Context-sensitive online help gives you instruction on completing and filing forms. More than 500 diagnostics help to identify missing information.
Keyword search lets you quickly find the forms you need
Import and export data between T-slips and external programs to save data entry time

Already using CANTAX? Click here to pay your invoice. For more information, call 1-888-829-7703.
If you would like more details about this product, or would like to order a copy online, please click here.

CANTAX T1 Plus

Wed, 27 Sep 2006 16:04:02 GMT
CANTAX T1 Plus is a part of the CANTAX line of products.

CANTAX T1Plus saves you money in two ways. First, it is the best value, professional T1 program you can find. Second, it gives you all kinds of time-saving features and tools to help you get more done in less time.

Features include:

Integrated family returns

Pathfinder makes it easy to find forms

Fast answers with links to tax research

Quick Entry speeds up data inputting

Built-in Optimizations maximize your returns with no effort

Already using CANTAX? Click here to pay your invoice. For more information, call 1-888-829-7703.
If you would like more details about this product, or would like to order a copy online, please click here.

CANTAX T1 Plus with EFILE

Wed, 27 Sep 2006 16:08:47 GMT

CANTAX T1Plus with EFILE is a part of the CANTAX line of products.

Giving you all the benefits of T1Plus, T1Plus with EFILE electronically transmits your files to CRA, getting you your money faster. 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!

Already using CANTAX? Click here to pay your invoice. For more information, call 1-888-829-7703.
If you would like more details about this product, or would like to order a copy online, please click here.

CANTAX T2 and T2 Plus

Wed, 27 Sep 2006 16:11:50 GMT

CANTAX T2 and T2 Plus are a part of the CANTAX line of products. After more than 20 years, CANTAX T2 is hands down the best value in Canadian corporate tax software.

With CANTAX T2 software, you will have all the forms you need to prepare returns for every province and territory, except Québec. And if you have clients doing business in more than one province, CANTAX T2Plus can handle their returns. With Corporation Internet Filing (CIF), you prepare your return in the usual way but instead of printing and mailing it, you send it over the Internet. Think of the time and effort you save. No more printing, collating, and arranging. No federal RSI to print. No trip to the post office. No last minute courier charges.

Join the growing list of CANTAX T2Plus users who are saving time and money with Corporation Internet Filing!

Already using CANTAX? Click here to pay your invoice. For more information, call 1-888-829-7703.
If you would like more details about this product, or would like to order a copy online, please click here.

CANTAX T2 and T2 Plus with Corporate Internet Filing

Wed, 04 Oct 2006 12:03:50 GMT

CANTAX T2 with CIF and T2Plus with CIF are a part of the CANTAX line of products.

Get all the same great features of our T2 and T2Plus with the added benefit of electronic filing. With Corporation Internet Filing (CIF), you prepare your return in the usual way but instead of printing and mailing it, you send it over the Internet. Think of the time and effort you save. No more printing, collating, and arranging. No federal RSI to print. No trip to the post office. No last minute courier charges.

Join the growing list of CANTAX T2Plus users who are saving time and money with Corporation Internet Filing!

Already using CANTAX? Click here to pay your invoice. For more information, call 1-888-829-7703.
If you would like more details about this product, or would like to order a copy online, please click here.

CANTAX TaxSuite

Wed, 27 Sep 2006 16:17:16 GMT

CANTAX TaxSuite is a part of the CANTAX line of products.
Because we've bundled our personal tax, corporate tax, and, in some packages, our forms solutions, we're able to provide you with significant savings. Choose the exact combination of products that is best for your situation and start counting your savings.

Included with CANTAX TaxSuite

T1 Returns EFILE T2 Returns Corporation Internet Filing FormMaster

Platinum Unlimited Unlimited Sold separate $229.00 Gold²

Gold Unlimited Unlimited Basic¹

Silver Unlimited n/a Unlimited Basic¹

¹FormMaster includes over 133 CRA forms including T4, T4A, T4A-NR, T4PS, T4RIF, T4RSP, T5, T10, T101, T106, T2202A, T5008, and T5013, and you can select T5018 and NR4 slips and summaries, the T5013 partnership return, the T3010A charity return, and the T3 trust return and related slips and forms.

²FormMaster Gold includes over 456 slips and forms including everything in the basic version plus T4A-RCA and T737-RCA slips and summaries, forms for source withholdings and sales tax, including most GST forms.

Already using CANTAX? Click here to pay your invoice. For more information, call 1-888-829-7703.
If you would like more details about this product, or would like to order a copy online, please click here.

CANTAX TaxSuite Small Office

Wed, 27 Sep 2006 16:19:30 GMT

CANTAX TaxSuite Small Office is a part of the CANTAX line of products.
If you are a corporate user, or prepare a low volume of tax returns, our TaxSuite Small Office packages are the perfect solution. Because we've bundled our personal tax, corporate tax, and, in some packages, our forms solutions, we're able to provide you with significant savings. Plus, CANTAX TaxSuite Small Office gives you even more savings by offering preferential EFILE pricing.

Included with CANTAX TaxSuite Small Office

T1 Returns EFILE T2 Returns Corporation Internet Filing FormMaster

S/O Platinum 50 3 Sold separate $115.00 Basic¹

S/O Gold 50 n/a 3 Basic¹

S/O Silver 50 3 n/a

S/O Bronze 50 n/a 3 n/a

¹FormMaster includes over 133 CRA forms including T4, T4A, T4A-NR, T4PS, T4RIF, T4RSP, T5, T10, T101, T106, T2202A, T5008, and T5013, and you can select T5018 and NR4 slips and summaries, the T5013 partnership return, the T3010A charity return, and the T3 trust return and related slips and forms.

Already using CANTAX? Click here to pay your invoice. For more information, call 1-888-829-7703.
If you would like more details about this product, or would like to order a copy online, please click here.

Capital Cost Allowance in Canada
Capital Cost Allowance in Canada is designed as a handy reference that includes all relevant primary and secondary materials, as well as extensive commentary to help maneuvre through the rules affecting a broad range of corporate and individual taxpayers, and answer all of your capital cost allowance questions. This valuable resource will save you valuable research time while providing the security and convenience of being able to reference supporting legislation. It's everything you need to know in one handy reference!

Features include:

Extensive commentary on all aspects of the capital cost allowance system, including transfers, restrictions, trusts, goodwill, and other intangibles, as well as many other issues relating to depreciable property

Full text of provisions of the Income Tax Act, Income Tax Regulations, and Income Tax Application Rules relating to capital cost allowance, including any proposed amendments to the legislation as of September 15, 2005

Complete examination of deductions for each individual Class under Schedule II of the Income Tax Regulations

Detailed examples illustrating the operation of the capital cost allowance rules

Interpretation Bulletins and Information Circulars relating to capital cost allowance issued by the Canada Revenue Agency reproduced in full

Comprehensive table of contents

Alphabetical table of capital cost allowance rates

Detailed topical index

Extensive reference tables for locating interpretation bulletins, information circulars, and sections of the Act and Regulations reproduced in the Guide

Don't wait to order your copy today!
If you would like more details about this product, or would like to order a copy online, please click here.

CCH Document
CCH Document is a complete document management solution built specifically for today's accounting firms. This robust application reduces the costs associated with creating and storing paper documents, resulting in an environment where your staff will work together more efficiently.
If you would like more details about this product, or would like to order a copy online, please click here.

CCH Portal

Fri, 12 Feb 2010 14:43:31 GMT

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

CCH Practice

Sat, 01 Oct 2005 00:00:00 GMT
CCH Practice is a part of CCH Accountants' Suite. More than just time and billing, it delivers powerful, easy-to-use tools that allow you to effectively manage your firm. Integrated modules – from time entry and billing to Project management, Inquiry, and Reporting – set the standard for meeting the information management needs of today's accounting firms. And with all of the time entry options, your staff can key time from anywhere, anytime.

Benefits include:

Automatic updates to your project information without opening another application
Notifications alert management to critical deadlines and budgets
Server updates in "real-time" as time and expenses are entered
Remote Update – Enter time remotely and update transactions upon return, or send a file that can be used for updates

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

CCH Profit Driver
Transform business financial information into a strategic planning tool. Analyze key performance indicators and examine “what if” scenarios. Generate professional reports and much more... ProfitDriver
If you would like more details about this product, or would like to order a copy online, please click here.

CCH Profit Driver - French

Tue, 15 Jul 2008 13:04:19 GMT

CCH Profit Driver vous permet de transformer sans effort des données financières historiques en plans tactiques, d’analyser les indicateurs de rendement clés, de tester des scénarios, de générer des rapports complets et plus encore!

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

CCH Scan

Wed, 18 Oct 2006 13:43:24 GMT
CCH Scan is a paperless software solution that effortlessly and electronically takes the proverbial shoebox of unsorted client information, determines what each item is, and outputs the organized documents to a single, organized, and bookmarked PDF file. Document preparation and scanning has never been this quick and easy. Your administrative staff can transfer the T1 source documents immediately into the return for the preparer. Your firm can become more productive, and see its revenue rise, with CCH Scan. Imagine how much time, effort, and money would be lost if your firm’s and clients’ source documents were destroyed.
If you would like more details about this product, or would like to order a copy online, please click here.

CCH Site Builder
Welcome to CCH Site Builder, the leading provider of website solutions for accounting, tax and financial planning professionals.
Your clients expect people they do business with to have a website. They will not ask you if you have a website, but rather what is your website address? Answer that question with confidence by providing them with your professional website address.
Customize your website to meet the needs of your client base. Promote your unique services and direct clients to the site for background information, monthly newsletters, financial calculators or to securely exchange electronic documents. Make more efficient use of your billable time.

Build Your Website in 30 minutes...or less

Monthly updated content keeps your site “fresh”

No hardware, software or special knowledge is needed.

Use your firm's personal domain name or we will register one for you.

Enhance your website with our optional Customized Package. Includes custom logo integration, photos, and more...

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

Charities, Non-Profits and Philanthropy Under the Income Tax Act, 2006

Wed, 04 Jul 2007 15:24:38 GMT

Written by William I. Innes, LLB, LLM, and Patrick J. Boyle, LLB, Canada's most highly regarded experts on charities and non-profits at Fraser Milner Casgrain LLP, Charities, Non-Profits and Philanthropy under the Income Tax Act provides a readable, affordable and comprehensive guide to the regulation of charities, non-profits, and philanthropy under the Income Tax Act. This book brings together all the material charities, non-profits, and their advisors need in one manageable, user-friendly volume.
Topics covered:

What Qualifies as a Charitable Donation?

How is a Charitable Organization Defined?

Registration of Charities

Public Foundations

Private Foundations

Gift Planning

Reporting, Disclosure, and Record Keeping

Penalties and Revocation of Registration

Appeals

Charitable Donations and Expenditures in Foreign Countries

Political Activities

A must-have reference tool for anyone who:

Provides legal or accounting services to charitable or non-profit organizations

Provides advice on charitable donations as a vehicle for tax management and estate or tax planning

Acts as an administrator of a charity or non-profit organization

There is simply no better source for complete and up-to-date tax advice concerning charitable organizations and charitable donations!
Be sure about your tax planning strategies. Order Now!
If you would like more details about this product, or would like to order a copy online, please click here.

Death of a Taxpayer, 9th Edition

Wed, 17 Sep 2008 14:16:45 GMT

Death of a Taxpayer offers a comprehensive review of the relevant income tax implications that occur at death. Fully updated to reflect the latest budgetary pronouncements, legislative changes, new case law, and CRA administrative positions, this exclusive edition provides guidance to help minimize the tax burden on the estate of the deceased taxpayer. Designed as an all-in-one resource for tax professionals, it contains detailed information on the intricacies of estate planning, with expert commentary you can trust to address even the most complex tax issues that can arise at death. It is a key tool for lawyers, accountants, financial planners, executors, trustees, and other professional advisors

Topics include:

The tax treatment of income from rights and things, periodic payments, refund of premiums from RRSPs, etc.

The tax treatment of capital property at death

Rollovers to spouses, common law partners, and qualifying trusts

Special issues regarding partnerships and farm property

Obtaining a clearance certificate

Distributions to beneficiaries

Updates include:

Rollover of RRSP (or RRIF) proceeds into lifetime trusts

Tax-free savings accounts

Jointly held property

New charitable donations rules

Pension income splitting election

U.S. estate tax issues

Child tax credit

Definition of “testamentary trust” in s.108

Bequests of certain capital property

Qualified fishing property

Table of Contents
Preface
Chapter 1: Introduction

Tax Planning at Death
Intestacy
Will Planning
Will Planning and the Ontario Family Law Act
Property Passing Outside the Will
Estate Administration

Chapter 2: Computation of Income and Taxes Payable

Filing of Returns
Liability of Personal Representative
Clearance Certificates
Elections to File Separate Returns
Periodic Payments
Rights or Things
Income from a Business
Income from a Trust
Reserves in the Year of Death
Registered Retirement Savings Plans
Registered Retirement Income Funds
Home Buyers' Plan
Lifelong Learning Plan
Employee Profit Sharing Plans (EPSP)
Deferred Profit Sharing Plans
Registered Pension Plans
The Capital Gains Exemption
Other Deductions
Personal Tax Credits
Medical Expense Tax Credit
Charitable Donations Tax Credit
Gifts of Ecologically Sensitive Land
Tax Credits: Separate Returns
Alternative Minimum Tax
Payment of Tax

Chapter 3: Taxation of Property Held at Death

Introduction
Capital Property
Depreciable Capital Property
Shareholdings and Death
Eligible Capital Property
Canadian and Foreign Resource Properties
La
If you would like more details about this product, or would like to order a copy online, please click here.

Dominion Tax Cases (current)

Wed, 25 Feb 2009 14:52:11 GMT

Dominion Tax Cases is one of Canada's oldest and most trusted tax services. It gives you the full text of all current-year tax cases and includes a complete index to all cases.

And for your convenience, the two infobases - the Current and the Archival (purchased separately) - are electronically linked, significantly speeding up your research.
Highlights:

Divided into two infobases, Current and Archival, with linking between the two

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 with links to relevant provisions of the Income Tax Act

Appeals Filed section alerts the tax researcher to appeals still pending and refusals (Current only) of Leave to Appeal

Topical Index and cases cited listing

Loose Leaf updated 18 times per year. CD-ROM updated monthly. Internet updated more frequently.

Your subscription to Dominion Tax Cases also includes a free subscription to the Dominion Tax Cases Newsletter (Available to Archival infobase subscribers for modest charge). This newsletter is published 18 times per year and provides summaries of recent tax cases. In addition, each issue includes a case comment written by tax lawyer Robert Jarman, BA, LLB.
If you would like more details about this product, or would like to order a copy online, please click here.

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

Dominion Tax Cases (Archival)
Dominion Tax Cases Digests
Dominion Tax Cases – Newsletter

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

Dominion Tax Cases - Newsletter

If you want to stay abreast of recent tax cases, you should subscribe to Dominion Tax Cases newsletter. It provides summaries of recent tax cases along with periodic case comments.

Included free with the purchase of Dominion Tax Cases (Current).

Updated 18 times per year. Available to be e-mailed in PDF format only.

Related Products

Dominion Tax Cases (Archival)
Dominion Tax Cases Consolidated Finding Lists
Dominion Tax Cases Digests
If you would like more details about this product, or would like to order a copy online, please click here.

Dominion Tax Cases Archival

Dominion Tax Cases is one of Canada's oldest and most trusted tax services. It gives you the full text of cases reported from 1920 to 2008, and includes a complete index to all cases. This should be purchased along with Dominion Tax Cases (Current). And for your convenience, the two products – Current and Archival – are electronically linked, significantly speeding up your research.

Features include:

Divided into two products, Current (purchase separately) and Archival, with linking between the two

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 with links to relevant provisions of the Income Tax Act

Appeals Filed section alerts the tax researcher to appeals still pending and refusals (Current only) of Leave to Appeal

Topical Index and cases cited listings

Updated yearly.

Related Products

Dominion Tax Cases Consolidated Finding Lists
Dominion Tax Cases Digests
Dominion Tax Cases – Newsletter
If you would like more details about this product, or would like to order a copy online, please click here.

Dominion Tax Cases Consolidated Finding Lists

Tue, 07 Feb 2006 11:20:13 GMT
Dominion Tax Cases Consolidated Finding Lists provides fast reference to over 10 000 full-text decisions of the Income Tax Act.

This index is only for prior years' bound volumes of Dominion Tax Cases (Archival).

Related Products

Dominion Tax Cases (Current)
Dominion Tax Cases Digests
Dominion Tax Cases – Newsletter
If you would like more details about this product, or would like to order a copy online, please click here.

Dominion Tax Cases Digests

Dominion Tax Cases Digests offers summaries of Dominion Tax Cases from 1972 to current, including unreported cases and lists of Appeals Pending. It's like scanning headlines in a newspaper – you're able to determine the relevance of the case without having to read it.

Features include:

Headnotes – These are groups of key words or phrases before the main body of a case to give the reader brief details of the main issues. They also contain links to the relevant provisions of the Act
Facts – These follow the headnote and give you a more detailed summary of the issues
Disposition – This tells you who won the case, along with a brief explanation
A topical index and cases cited listing helps you quickly find what you're looking for
An appeals filed section alerts you to appeals still pending and refusals (current only) of leave to appeal

Available on DVD and online.

Related Products

Dominion Tax Cases (Archival)
Dominion Tax Cases (Current)
Dominion Tax Cases Consolidated Finding Lists
Dominion Tax Cases – Newsletter
If you would like more details about this product, or would like to order a copy online, please click here.

Estate Planner Newsletter

Estate Planner newsletter provides you with updates and summarizes the various issues affecting estate planning in Canada. It also contains case summaries, legislative updates, and feature articles written by practitioners Robert Spenceley, David Louis, Brian Nichols, Michael Atlas, and others.

Included free with the purchase of Canadian Estate Planning Guide.

Updated monthly.

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

Federal Master Tax Basics

Fri, 12 Jan 2007 14:00:19 GMT

If you're like some practitioners, you probably only do basic tax research. If so, then Federal Master Tax Basics is the perfect product for you. It gives you everything you need for core tax research and it's online so it's quick and easy to use.

You'll be kept up-to-date with CRA interpretation bulletins, information circulars, and technical news

You can choose to have new documents e-mailed to you as they are released

You'll have access to one of CCH's most popular reference tools, the Canadian Master Tax Guide commentary, to gain valuable insights into tax issues

You'll have fast and easy access to Tax Treaties, Social Security Agreements, and CRA Forms and Guides

And, of course, you'll have the Canadian Income Tax Act with Regulations (both current and former Acts, updated continuously)

If you purchased all of these databases separately, you would pay more than $1500. We've bundled them together for you for this special price.

Who uses Federal Master Tax Basics? Most of our customers need to be kept up-to-date and have access to basic federal tax research resources they can rely on to:

Have an easy-to-use resource at their fingertips to get started on any federal tax research question

Provide answers on tax rates

Easily find CRA materials

To order, complete the Quantity and Users information above and click on "Add to cart".
If you would like more details about this product, or would like to order a copy online, please click here.

Federal Tax Practice

Wed, 05 Sep 2007 13:57:31 GMT

With a practical combination of portability and relevant content, the Federal Tax Practice makes an ideal companion for the tax litigation and tax administration practitioner. It contains all the information you'll need to navigate through tax appeal procedures. And it's portable enough to take along for quick reference in the courtroom or in the boardroom. It features an annotated legislation and other valuable information, including:

Tax Court of Canada Act and Rules

Relevant portions of income tax and GST legislation

Tax Court Practice Notes

How to prepare income tax and GST objections

Case annotations

Taxpayer relief provisions (formerly Fairness Package)

Matters under other statutes (EI, CPP, etc.)

Forms

Flowcharts and checklists

Relevant Bulletins and Circulars

Traditional 3-ring reference materials can be awkward and impractical. The Federal Tax Practice provides just the right amount of the content without the bulk. With very simple navigation, it's designed to save you time. No more flipping between binders to find out what you're looking for. The content required for preparing for tax audits and assessments, objections and appeals, and dealing with trial issues is all contained in one convenient volume. You won't find anything on the market today that offers the same combination of essential information and portability. For practical guidance and ultimate convenience, it's simply indispensable.

Table of Contents (abbreviated)
Chapter 1: Canadian Federal Courts

General commentary on Canadian court system with respect to tax issues

Chapter 2: Flowcharts and Checklists

General and Informal Procedure for Income Tax Act appeals
General and Informal Procedure for Excise Tax Act appeals
Appeals procedure respecting the Employment Insurance Act
Appeals procedure respecting the Canada Pension Plan

Chapter 3: Annotated Tax Court of Canada Act

Chapter 4: Annotated Selected Income Tax Act Provisions

Sections 152 through 179.1, 225.1, 225.2

Chapter 5: Annotated TCC Rules: General Procedure

Chapter 6: Annotated TCC Rules: Informal Procedure

Chapter 7: GST Appeals

Chapter 8: Appeals Under Other Statutes

Section A: Canada Pension Plan
Section B: Employment Insurance Act appeals
Section C: Old Age Security Act (OASA) references
Section D: War Veterans Allowance Act and Civilian War-related Benefits Act

Chapter 9: Appeals to the Federal Court of Appeal and the Supreme Court of Canada

Appendix A: Audits and Investigations
Appendix B: Income Tax Objections
Appendix C: GST Objections
Appendix D: Taxpayer relief provisions (Formerly Fai
If you would like more details about this product, or would like to order a copy online, please click here.

Implementing Estate Freezes, 2nd Edition

Implementing Estate Freezes provides expert, yet highly practical guidance on implementing estate freezes. The author, David Louis, C.A., LL.B. of Minden Gross LLP., is one of Canada's most respected tax commentators. It's an essential addition to the library of all estate planners!

Topics covered:
Transferring Assets

Internal and Holding Company Freezes

Corporate Estate Freezes – Technical Issues

Alternative Methods and Variations

Capitalization Considerations and Shareholders Provisions for Estate Freezes

Estate Freeze Work Sheets

Section 85 basics

Valuation issues

Use of a trust to hold common shares

Checklist for section 85 rollovers

Control of the corporation

Paid-up capital

Section 86 freezes

Section 51 freezes

Stock dividend freezes

Personal, trust, and corporate attribution rules

Distributions from a family trust

GAAR

'Melts', 'thaws', 'gels', and 'refreezes'

Shareholders' Agreements

Redemption rights

Retraction Rights

Family Law Issues

Accounting considerations

Features include:

An appendix containing an extensive case study, 'The Estate Freeze from Hell', that highlights potential complications, not only with regard to income tax, but also with regard to family law, trust law, corporate law, and cross border taxation issues
Diagrams, charts, checklists, and precedents that will be valued by both novice and seasoned practitioners alike

Related Products

A Practical Guide to Estates and Trusts, 2nd Edition

Estate Planning with Life Insurance, 4th Edition

Death of a Taxpayer, 9th Edition

The Estate Planner's Handbook, 2nd Edition

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

Manitoba & Saskatchewan Tax Reporter

Manitoba & Saskatchewan Tax Reporter covers various aspects of provincial tax for these two provinces, including (where applicable) income tax (personal and corporate), the health and post-secondary education tax (payroll tax), fuel tax, oil and gas production tax, mineral tax, mining and royalties tax, tobacco tax, sales tax, corporation capital tax, and land transfer tax. As well as carrying statutes and regulations, it also offers official government publications and commentary, handy federal/provincial tax charts, inter-provincial sales tax charts, news releases (electronic only), administration and personnel charts, case digests, a summary of progress of provincial legislation (electronic only) and full-text case law (electronic only).

Loose leaf and DVD updated monthly. Internet updated continuously.

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

Manitoba & Saskatchewan Tax Reporter - Newsletter

Manitoba & Saskatchewan Tax Reporter newsletter is designed to keep you up-to-date on legislative changes and other tax developments in Manitoba and Saskatchewan. You'll also benefit from practical feature articles and columns written by prominent practitioners.

Updated monthly. Available to be e-mailed in PDF format only.

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

McCarthy Tétrault on Tax Disputes

Tax disputes don't just take place in a courtroom. Controversies occur before and during tax audits. You need to be ready to maximize your client's position. In fact, if you have the right tool - one that helps you to maximize your client's position - you may be able to end the dispute and avoid the courtroom completely. McCarthy Tétrault on Tax Disputes is the right tool. It's loaded with practical, useable information that will help keep you up-to-date and well-equipped to handle potential disputes.

This publication gives you the edge with:

Current knowledge of assessing practices and audit projects

References to current cases

Tips on tax dispute preparation

Techniques for dispute resolution

Necessary skills for settlement negotiation

Loose leaf, DVD, and Internet updated bi-monthly.

About the Author
Ed Kroft is a tax partner with McCarthy Tétrault LLP's Vancouver office. He appears in the 2005 Guide to the Leading 500 Lawyers in Canada published by Lexpert and American Lawyer as a leading lawyer in the areas of corporate tax and tax litigation. Ed also appears in the 2005 Canadian Legal Lexpert Directory, a guide to leading law firms and practitioners in Canada, as a leading lawyer in the areas of corporate tax and tax litigation as well as estate and personal tax planning/estate litigation. He was ranked in 2002 by the International Tax Review as one of Canada's top 10 tax advisors.

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

Ontario Retail Sales Tax with Commentary

Mon, 20 Aug 2007 10:31:25 GMT

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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Ontario Tax Reporter - Newsletter

Ontario Tax Reporter newsletter is designed to keep you up-to-date on legislative changes and other tax developments in Ontario. You'll also benefit from practical feature articles and columns written by prominent practitioners.

Updated monthly. Available to be e-mailed in PDF format only.

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

Practitioner's Collections
These are special collections for the non-specialist: tax generalists, sole practitioners and in-house financial officers. The key to these collections is flexibility – you are able to build the information bundle that best suits your needs, at a price that best fits your budget. These Collections differ from the CCH Tax Libraries because instead of having Dominion Tax Cases (DTC) from 1920 to present, they have DTC Digests, covering cases from 1972 to the present, with “headnotes” or summaries of each case for those years. Also, some infobases are updated less frequently.
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Preparing Your Corporate Tax Returns, Canadian and Provinces 30th Edition, 2010

Thu, 19 Feb 2009 13:29:25 GMT

As you plan for your corporate tax season, be sure that you’re on top of all key issues that impact returns. As many tax professionals already know, Preparing Your Corporate Tax Returns is updated annually and provides the most current, detailed information available.

For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522

Features & Coverage:

Context-sensitive links from Taxprep and CANTAX software to commentary in the DVD and online formats

Saves you time by putting search at your finger tips

More topics in detail than any other guides available

Easy-to-understand format lets you find what you need

Step-by-step instructions and straightforward answers save you time and money

References to CRA documents, legislation and cases

Reorganized for easier navigation - Forms have been moved to the back of each chapter
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Preparing Your Income Tax Returns, 2010 Edition for 2009 Returns

Thu, 30 Oct 2008 15:44:15 GMT

For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522

Be equipped for the personal income tax season; be sure that you’re on top of all key issues and changes that impact 2009 returns. As many tax professionals already know, Preparing Your Income Tax Returns is updated annually and provides the most current, detailed information available.

Features & Coverage:

Context-sensitive links from Taxprep and CANTAX software to the commentary in the DVD and online formats

Saves you time by putting search at your finger tips

More topics in detail than any other guide available

Easy-to-understand format lets you find what you need

References to CRA documents, legislation and cases

Year-round tax planning ideas

A table of T1 line references, applicable CRA Forms and Guides, Interpretation Bulletins, Information Circulars and Technical News contained in each chapter <
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Quebec Tax Reporter - Newsletter

Quebec Tax Reporter newsletter is designed to keep you up-to-date on legislative changes and other tax developments in Quebec. You'll also benefit from practical feature articles and columns written by prominent practitioners.

Updated monthly. Available to be e-mailed in PDF format only.

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

Retail Sales Taxation in Canada

Mon, 25 Aug 2008 08:19:54 GMT

This webcast was recorded on June 11, 2008

The purpose of Retail Sales Taxation in Canada is to keep organizations up-to-date about recent developments and ongoing compliance issues with respect to retail sales tax (RST) in Canada. Participants will receive timely information about legislative changes and current administrative policy in each of the five RST provinces – British Columbia, Saskatchewan, Manitoba, Ontario and Prince Edward Island. This webinar also offers practical advice on how to deal with many common RST issues.

Retail Sales Taxation in Canada is intended for finance professionals working in industry or public practice who are responsible for managing RST issues for their organization or their clients.

Agenda
Overview of RST in Canada

Application of tax

Real property

Exemptions

Recovery of tax

2008 Provincial Budget Developments

British Columbia

Saskatchewan

Manitoba

Ontario

Prince Edward Island

Common RST Compliance and Audit Issues

Records retention

Tax on consumption

Real property

Audit period

Overview of audits

Recent Case Law

Format
Participate right from your desk or office. All you need is an Internet connection and a sound card.

This archived webinar will include:

PowerPoint presentation with slides

Speaker and facilitator voice-over presenting the slides and answering pre-recorded questions

The total length of recording: 172 minutes and 35 seconds.
The Speakers
This webinar is presented by specialists from Ryan (formerly Robert Brakel & Associates), the leading tax services firm in North America.

Jim Day is a CA and the Director of Tax Advisory Services for Ryan, where he advises a broad range of clients on all aspects of federal and provincial sales taxes in Canada.
Jeffrey Shaw is the Manager of Tax Advisory Services at Ryan, where his current responsibilities focus on providing commodity tax advice and guidance to clients throughout North America.

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Section 85 Rollovers

Arguably the foremost corporate tax planning tool available, the “rollover” is used in virtually every corporate reorganization. It allows the transfer of assets with accrued gains to defer the payment of tax that would otherwise be payable immediately. Covers rules governing the rollover, its uses as a planning tool, checklists, common questions, tips, and traps.
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Shareholders' Agreements: A Tax and Legal Guide, 3rd Edition

Mon, 20 Apr 2009 15:05:09 GMT

The best-selling Shareholders' Agreements: a Tax and Legal Guide is a practical, easy to read reference guide to the major business, financial, and tax considerations involved when structuring shareholders' agreements. The book has been revised since the last edition to take into account changing tax legislation and updates to common legal precedents such as:

Enhanced GAAR discussion with comments on recent Superior Court of Canada decision

Changes relating to non-competition agreements

New dividend taxation rules

New issues on share purchase on death

Increased lifetime SBC capital gains deduction

Changes relating to non-resident vendors/purchasers

The above changes will impact the typical shareholders' agreement as it would relate to payment of dividends vs. retention of income at the corporate level, structuring buyouts in the most tax effective way and the role of holding companies.

Consequently, the content of the book has been updated in order to meet the needs of professionals such as lawyers, accountants, insurance agents, and financial advisors who are frequently asked to comment on these types of agreements. This is especially important since shareholders' agreements form an integral part of business succession and estate planning, which is an area of projected growth given an aging population.

Additional Content:

Shareholders' Agreements: a Tax and Legal Guide also includes boilerplate samples on the accompanying DVD. Working sample agreements and variable clauses will be included on the DVD for convenient agreement creation.

About the Authors:

Jack Bernstein is a Senior Tax Partner with the law firm of Aird & Berlis LLP and a CCH author. Jack is a leading practitioner in the areas of corporate tax and estate planning. He is a well-known lecturer with several professional associations and has written for a number of trade publications. Jack is the original author of the 1988 work.

Stuart Bollefer is also a Senior Tax Partner and a member of the firm's Tax Group, as well as Chair of the Wealth Management and Succession Planning Team. Stuart has more than 25 years of extensive experience providing domestic and international tax advice with respect to mergers and acquisitions, inbound and outbound investment and business expansion, and estate and wealth preservation planning. Stuart acted as editor in chief and contributor in this edition.

Steven Kelman and Dennis Miller are Partners with Aird & Berlis LLP's Corporate Finance group, practising in the areas of corporate finance, mergers & acquisitions, debt and equity financings, and shareholders' agreements. Steven and Dennis have presented at a number of conferences.

Brandon Hodge is an associate and a member of the firm's Tax Group. His practice
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Tax and Family Business Succession Planning, 3rd Edition

Thu, 16 Jul 2009 10:36:41 GMT

An accurate and well written guide to estate planning, estate freeze, income splitting and post mortem tax planning.

The successful transfer of a family business from one generation to the next is notoriously difficult. In Tax and Family Business Succession Planning, authors David Louis, Samantha Prasad and new co-author Michael Goldberg, of Minden Gross LLP, provide an in-depth discussion of the myriad aspects of planning a successful transfer of a family business from one generation to the next.

Expert guidance on such complex income tax matters as:

Implementing, adjusting and – if necessary – undoing an estate freeze

Reversionary trust rules

Crystallization of capital gains

Life insurance

Stop-loss rules

Small business deduction

Attribution rules

Spin-outs

Post-mortem issues

Non-tax matters integral to the succession planning process also considered include:

Trustees’ powers and duties

Shareholders’ agreements

Buy-sell agreements

Family law

Creditor proofing

RRSP, RRIF and life insurance designations

Updated and expanded:

The third edition of Tax and Family Business Succession Planning has been updated and expanded to reflect budgetary pronouncements, legislative changes and new case law, including:

Control premium issues

Valuation of discretionary trust

Planning for 21st anniversary of a trust

Shareholder agreements relating to buy outs on death

Association rules and trusts/choice of executor

New developments in distributions to non-residents

Estates and acquisition of control rules

Structures to multiply the capital gains exemption

Discussion of recent technical interpretations (including APFF and STEP Round Tables) and case law developments

Abbreviated Table of Contents

Chapter 1 – Introduction to Tax and Family Business Succession

Chapter 2 – Estate Freezes

Chapter 3 – Trusts

Chapter 4 – Capital Gains Exemption & Crystallization

Chapter 5 – Income Splitting

Chapter 6 – Tax and Treatment of Life Insurance

Chapter 7 – Creditor Protection

Chapter 8 – Wills and Will Substitutes

Chapter 9 – Freezes: Alterations, Variations and Trust Distributions

Chapter 10 – Spinouts

Chapter 11 – Shareholders' Agreements

Chapter 12 – Death of the First Generation: Post Mortem Planning

About the Authors:

David Louis is the Chair and senior member of the Minden Gross Taxation Group and one of Canada's leading tax authorities.

So why not take a moment right now and look over this sample issue of Tax Notes?
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Tax Planning For Small Business Guide

If you do small business tax planning, this is for you. Tax Planning for Small Business Guide will make your job a lot easier. Make your job a lot easier? That probably sounds like we're making quite a claim for this online publication. And we are. Imagine if you could:

Cut hours and hours from your research

Find the answers you need in just seconds

Get authoritative advice from some of the leading experts in the industry

Give your small business clients the best possible solutions

If you could do all of these things, wouldn't that make your life easier? Well, that's exactly what the Tax Planning for Small Business Guide will do for you. The focus of this unique online publications entirely on the tax laws and planning that pertain to owner-managed businesses and private corporations.

Topics covered:

Incorporation and basic corporate tax planning

Distribution to owner-managers

Income splitting through an incorporated business

Small business deduction

Retirement compensation arrangements

Employee equity participation

Carrying on business

Capital cost allowances

Income tax considerations in the purchase and sale of a business

Transferring assets

Spinouts

The Small Business Corporation Capital Gains Exemption

Other tax incentives

Life insurance

Goods and Services tax

Provincial commodity tax

In addition to expert commentary it includes related CRA bulletins and circulars, plus a free subscription to the Small Business Times Newsletter. It contains feature articles on key issues of the day by leading experts in the field. You can rely on their authority because the authors have over 50 years of experience in the area of taxation. The authors write extensively on tax law, so they are able to keep a practical perspective. That means you'll see how the law applies to the everyday situations you face with your small business clients.

But no matter what we say, the only way you'll know what Tax Planning for Small Business Guide will do for you is to find out for yourself. Click below on Product Sample, Excerpts located in the Resources & Training section to view two excerpts, or try it yourself to see how it will speed your research and boost your productivity.
Discover the power and convenience of Tax Planning for Small Business Guide now with a FREE Trial Subscription! Your free trial will allow you to experience the site exactly the same way as our regular subscribers. To arrange your free trial, call 1-800-268-4522 or your CCH account manager.

About the Authors
David Louis, JD, CA and Samantha Prasad, BA, LLB, of Minden Gross LLP; Robert Spenceley, BA, MA, LLB, analyst with CCH Canadian; and Joseph Frankov
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Tax Profile

This specialized tax newsletter was created over 20 years ago for the specific purpose of helping tax professionals to set tax strategies for their clients and it has been a runaway success ever since. Tax Profile is a valuable tool for anyone involved in preparing tax strategies for individuals, Canadian companies, and international corporations. It was started and still written by notable tax authority Jack Bernstein of Aird & Berlis LLP, so you know you can rely on the advice. It gives you a comprehensive analysis of current federal tax and important provincial tax issues.

When you subscribe to the eletronic format, you receive all archival issues.

Print, DVD, and Internet updated monthly.

About the Author
Jack Bernstein is the senior tax partner and chair of Aird & Berlis LLP's International Tax Practice. He is a member of the firm's Tax Group, and Tax Litigation Group, as well as the Mergers & Acquisitions Team. He appears in all editions of the Guide to the Leading 500 Lawyers in Canada, published by Lexpert and American Lawyer, as a leading lawyer in the areas of Corporate Tax, Estate Planning, and Personal Tax Planning.
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Tax Topics

Tue, 03 Oct 2006 11:48:24 GMT
Looking for the best tax newsletter? Look no further. Everything you need to know to stay up-to-date on federal income tax is right here. Commonly referred to as the Green Sheets, Tax Topics^® is CCH's main tax newsletter. After more than 47 years, it has developed a large and loyal audience, making it the first choice of tax specialists across Canada. It will keep you informed on all developments in federal income tax along with:

Articles from a variety of contributors including leading tax practitioners from Fraser Milner Casgrain LLP and PricewaterhouseCoopers LLP

Monthly feature (focus on current cases) by tax practitioners from McCarthy Tétrault

Notification of legislative and administrative changes and revisions

Case digests

Features & Benefits

You're always up-to-date This newsletter is published weekly. Other tax newsletters are published monthly leaving a good chance that you'll miss something of importance to your clients

You can rely on the content It is authoritative. The authors of articles are tax practitioners selected for their expertise. The topics are relevant and timely because they are chosen by experts to benefit the tax specialist

You'll be on the leading edge Our contributors will provide you with cutting edge analysis. As leading tax practitioners, they know what the most important issues of the day are. And they candidly share their analysis and expertise with you. You'll be able to see change coming because you'll be aware of the factors driving change in the industry

You'll get insight into key issues Once a month, the newsletter features an in-depth article from the tax experts at Fraser Milner Casgrain LLP. It will give you invaluable insight into the key issues of the day from one of Canada's leading law firms

You have your choice of three delivery options: Print, DVD or Internet You can have the Green Sheets delivered each week by regular mail or the DVD version delivered monthly by mail. You can also choose to have subscriber access to the Internet version. The DVD and Internet versions offer the advantage of hypertext links to save research time and the flexibility to print

Y
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Tax Window Files

Tax Window Files provides you with an enormous volume of internal documents, such as Technical Interpretations, Advance Tax Rulings, and much more. Understand how the Canada Revenue Agency (CRA) works by combining Tax Window Files with Window on Canadian Tax. With comprehensive linking, you'll have easy access to related documents.

DVD updated monthly. Internet updated continuously.
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Understanding Section 55 and Butterfly Reorganizations, 3rd Edition

The only comprehensive reference source on section 55 and butterfly reorganizations in Canada

Butterfly Reorganizations are among the most complex subjects in Canadian tax . After almost ten years, CCH Canadian is proud to publish an extensively revised edition of its seminal classic, Understanding Section 55 and Butterfly Reorganizations.

Authoritative and comprehensive update on section 55 from KPMG

This new edition continues to provide authoritative and comprehensive information on section 55 in its entirety and on the various changes to legislation, administrative positions, rulings and jurisprudence that have impacted butterfly reorganizations since the last publication in 1999. The changes to the rules that affect public company butterflies warrant the inclusion of a new chapter on this topic. For this new edition, KPMG has included in-depth analysis of

Technical amendments that have significantly altered the tax rules affecting public company 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). These decisions have imparted new interpretations of the meaning of certain terms in the tax law (e.g., "series of transactions", "in contemplation of"), with significant implications for the achievement of butterfly reorganizations.

Current reorganization techniques and recent practical examples or case studies of butterfly reorganizations within Canada.

This book is currently the only comprehensive reference source on section 55 and butterfly reorganizations in Canada. It is a standard reference work for tax and legal professionals practising in the area of mergers, acquisitions, and corporate reorganizations.

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

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Understanding the Taxation of Partnerships, 5th Edition

Mon, 20 Nov 2006 13:04:27 GMT

The 5th Edition of Understanding the Taxation of Partnerships is the most comprehensive and up-to-date practical guide to the Canadian Income Tax law affecting Partnerships.
Topics discussed in this book include:

how partnerships differ from joint ventures and other entities

computation of partnership income

the "at-risk" rules

transfers of property to partnerships

dissolution of partnerships

professional partnerships

international tax aspects affecting partnerships

sales tax and capital tax considerations

and much more!

The 5th Edition is current to March 31, 2006.

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

Window on Canadian Tax

Here's a surefire way to strengthen your expertise and add value to the work you do for your clients. Window on Canadian Tax is the only tax product in Canada that gives you expert commentary on internal CRA documents, both English and French. Imagine the advantage you'll have when you can gain insights into the CRA's approach to the law, including actual practices and policies of the government relating to tax matters.
Window on Canadian Tax includes cross-references to CCH's Canadian Tax Reporter, CRA documents, pertinent legislation, and tax cases. It also features a compilation of expert commentary on, and analysis of, the most important internal documents to emerge from the CRA, such as the following:

Technical Interpretations on Income Tax and GST Issues

Advance Tax Rulings

Memoranda between CRA Offices

Policy Statements

CRA's Answers to Round Table Questions from Various Conferences

Loose leaf and Internet updated monthly. DVD updated monthly or quarterly.
If you would like more details about this product, or would like to order a copy online, please click here.

Window on Canadian Tax - Newsletter

Window on Canadian Tax newsletter gives you the commentary portion of Window on Canadian Tax. You'll also have "at-a-glance" updates on current topics.

Updated monthly. Available to be e-mailed in PDF format only.

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

CCH.CA - Complete English Tax & Accounting Product Listing - English

2010 U.S. GAAP Guide

Canada - U.S. Tax Treaty: A Practical Interpretation

Canadian Income Tax Act with Regulations, Annotated 89th Edition, Spring 2010

Canadian Master Tax Guide, 65th Edition, 2010

Controller’s Handbook, 2nd Edition

GST and E-Commerce: Planning and Risk Management

GST/HST and Real Property in Canada, 3rd Edition

Income Tax Bulletins, Circulars, and Technical News

Introduction to Federal Income Taxation in Canada, 30th Edition

Preparing Your Trust Tax Returns, 2010 Edition

Provincial Tax Reports - All Provinces & Territories

The Essential GAAR Manual: Policies, Principles and Procedures

The Estate Planner's Handbook, 3rd Edition

An indispensable guide with substantial changes and important updates.

New and emerging issues in the Estate Planning field

Essential topics in the estate planning process addressed in this edition include:

Value-Added Taxation in Canada: GST, HST and QST, 3rd Edition

Window on GST/HST

CCH's IFRS for Canada

IASB IFRSs and Related Documents

Deloitte iGAAP: IFRS for Canada

Contained in each chapter of commentary are three value-added features developed specifically for Canadian practitioners:

PricewaterhouseCoopers' IFRS Manual of Accounting

Ontario Tax Reporter

ProSystem fx Tax: for U.S. Tax Returns

British Columbia Tax Reporter

iGAAP: IFRS for CanadaA comprehensive reference guideby Deloitte, 2nd edition

Written from a Canadian perspective for Canadian IFRS practitioners.

iGAAP: IFRS for Canada with Standards

About the Authors of iGAAP: IFRS for Canada

U.S. Income Tax Regulations - Winter 2010 Edition

CCH Tax Reference Booklet – English 2009-2010

This essential tax reference tool is easy-to-use because of it's:

The CCH Tax Reference Booklet provides important tax information you need when you need it.

Quebec Tax Reporter

U.S. Master Tax Guide 2010

Alberta, N.W. T., Yukon Tax Reporter

Internal Revenue Code: Income, Estate, Gift Employment and Excise Tax (Winter 2010 Edition)

1040 Preparation and Planning Guide, 2010

State Tax Handbook 2010

Canadian Goods & Services Tax Reporter

Canadian Tax Library Plan

Taxprep

Guidebook to Illinois Taxes (2010)

Guidebook to California Taxes (2010)

Canadian GST & Commodity Tax Cases

Canadian Tax Library Plan with Tax Window Library

CANTAX

Guidebook to Connecticut Taxes (2010)

Guidebook to Florida Taxes (2010)

Non-Residents, Cross-Border Transactions, and the GST

Guidebook to Maryland Taxes (2010)

Canadian Tax Library with Canadian Goods & Services Tax Reporter and Tax Window Library

Guidebook to Massachusetts Taxes (2010)

Guidebook to Michigan Taxes (2010)

Guidebook to New Jersey Taxes (2010)

Canadian Tax Library with Provincial Tax Reporters and Tax Window Library

Guidebook to New York Taxes (2010)

Guidebook to North Carolina Taxes (2010)

Canadian Tax Library with Provincial Tax Reporters and Canadian Goods & Services Tax Reporter and Tax Window Library

Guidebook to Ohio Taxes (2010)

Guidebook to Pennsylvania Taxes (2010)

Guidebook to Texas Taxes

Canadian Tax Library with GST Reporter and All Provincial Tax Reports

Guidebook to Virginia Taxes (2010)

2010 International Financial Reporting Standards (IFRS)

Accounting Research Manager - ARM

International Financial/Accounting Reporting Standards Guide 2010 (commentaries)

PricewaterhouseCoopers’ The IFRS Manual of Accounting

PricewaterhouseCoopers' IFRS Manual of Accounting Global Guide to International Financial Reporting Standard provides expert practical guidance on all the International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board (IASB).

PricewaterhouseCoopers' IFRS Manual of Accounting Commentary

Related IFRS Products:

Canadian GST Monitor

Forensic and Investigative Accounting (4th Edition)

International Tax Newsletter

Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009

Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009 CPE Course

Oil and Gas U.S. Taxation Library

Oil and Gas: US Federal Income Taxation (2009)

iGAAP: IFRS for Canada
A comprehensive reference guide
by Deloitte, 2nd edition