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If you're doing business online, or advising someone who does, you need this book!
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. GST and E-Commerce: Planning and Risk Management will connect you with relevant, critical information about GST/HST in Canada.
Who is this book for?
companies which sell or distribute products or services through the Internet
companies which purchase or consume products or services which are supplied through the Internet
companies which promote or advertise through the Internet
companies which do anything remotely by electronic means (including remote hosting, data backup, transmission, remote access to software or servers, remote security, remote file sharing)
Get connected, be protected
This book delivers the following:
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 5 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 of Canada Revenue Agency rulings and other documents.
Table of Chapters:
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
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Take the separate Reporters for each of the provinces and territories and put them all together to create this resource. Included are relevant source materials and in-depth information (legislation and commentary) along with government publications relating to income tax (personal and corporate), capital tax, sales tax, tobacco and fuel taxes, payroll taxes, resources taxes, property taxes, and more. Also, monthly newsletters included in the subscription price keep subscribers up-to-date on the newest tax changes.
Loose Leaf updated monthly. CD-ROM updated monthly or quarterly. Internet updated more frequently.
If you would like more details about this product, or would like to order a copy online, please click here.
The Supreme Court of Canada has delivered judgments in two critical cases involving GAAR (GENERAL ANTI-AVOIDANCE RULE). These long-awaited decisions are the most important developments in tax law in the past decade.
A Bit of 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, LL.B, LL.M., Patrick J. Boyle, LL.B and Joel Nitikman, LL.B., LL.M.
The Essential GAAR Manual 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 of GAAR evolves, the CRA is likely to invoke GAAR with more frequency. The Essential GAAR Manual is the guide you need to stay on the right side of GAAR.
Be sure about your tax planning strategies.
Resources
Ontario Tax Reporter
This Reporter is for anyone carrying on business in Ontario. It includes statutes, regulations, and official government publications with respect to income tax (personal and corporate), retail sales tax, capital tax, land transfer tax, tobacco tax, fuel and gasoline taxes, municipal tax, and much more. As well, the Reporter offers handy federal/provincial tax charts, news releases, administration and personnel information, case digests, a summary of progress of provincial legislation (in electronic only) and full-text case law (in electronic only). Also included is comprehensive NEW commentary on Ontario retail sales tax. This commentary, the most extensive available on the subject, has been prepared by the experts at Robert Brakel & Associates Ltd.
Loose Leaf is updated monthly. CD-ROM is updated monthly or quarterly. Internet is updated more frequently.
If you would like more details about this product, or would like to order a copy online, please click here.
The British Columbia Tax Reporter provides you with in-depth coverage of corporation capital tax, income tax (personal and corporate), social service tax (sales tax), hotel room tax, tobacco tax, logging tax, mineral tax, and much more. As well as carrying statutes and regulations, the Reporter also offers handy federal/provincial tax charts, news releases (in electronic only), an administration and personnel chart, case digests, budget information, a summary of progress of provincial legislation (in electronic only) and full-text case law (in electronic only). The commentary on retail sales tax (expected in 2005) is to be authored by Robert Brakel & Associates Ltd.
Loose Leaf is updated monthly. CD-ROM is updated monthly or quarterly. Internet is updated more frequently.
If you would like more details about this product, or would like to order a copy online, please click here.
Canadian Master Tax Guide, 63rd Edition, 2008
You don’t have time to get lost in tax research.
The Canadian Master Tax Guide, 63rd Edition, 2008 will lead you out of the
wilderness with answers to even the most complex tax questions and scenarios.
Our team of tax experts has been busy all year making sure that the
Canadian Master Tax Guide is fully up to date and accurate for the 2008 tax season.
So discover what thousands of tax professionals already know - that the road to success
starts with the best guide available.
Complete coverage gives you the convenience of a single source
Straightforward language will save you time when researching tax questions and preparing tax returns
Organized for the highest efficiency with numerous charts and rate tables that allow you to quickly find what you’re looking for
Available in print and CD-ROM formats to complement the way you like to work
UPDATED to REFLECT OCTOBER FEDERAL ECONOMIC UPDATE
New in this Edition (including):
- New pension income splitting rules
- Increase in personal tax brackets and credits
- New rules relating to RRSPs, RRIFs, RPPs, and RESPs
- Higher instalment threshold
- New remittance thresholds for source deductions
- New tax credits introduced in 2007 Federal Budget
- Increase in lifetime Capital Gains Exemptions for gains on disposition of qualified property
- Enhanced Capital Cost Allowance rates for manufacturing and processing and energy
conservation assets
- Changes to capital gains treatment for certain donations
- Rules regarding specified investment flow through trusts and partnerships
- Proposed changes to the Canada-U.S. treaty provisions
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CCH Tax Reference Booklet 2007 - 2008This handy pocket-sized tax guide is a useful, quick reference containing frequently consulted tax rate charts. The diversified content of the CCH Canadian Tax Reference Booklet makes it a practical device for:
Accountants
Financial Managers
Financial Planners
Insurance Representatives
Estate Planners
Lawyers
This essential tax reference tool is easy-to-use because of its:
Handy pocket-size
Highly visible titles and tables
Well-identified tabs
The topics covered include:
Personal tax
Corporate tax
Trust tax
Social Programs
Federal and provincial tax rates
Sales tax
Prescribed interest rates
Exchange rates
Loan tables
Budget highlights
Attribution rules
Listings of government websites
The Tax Reference Booklet 2007-2008 will be available in early December 2007.
Single Copy = $12.95
Bundle of 5 Units* = $54.95
To order 250 copies or more please contact Customer Service at 1-800-387-9471 or at sales@taxprep.com.
* All booklets in the bundle must be in the same language.
This product can be ordered with customized covers. For more information regarding this option please contact Customer Service at 1-800-387-9471 or at sales@taxprep.com. Order for customized covers must be placed by September 28th, 2007.
This Reporter offers statutes and regulations 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, the Reporter offers case digests, a summary of progress of provincial legislation (in electronic only), full-text case law (in electronic only), handy federal/ provincial tax charts, and relevant government publications. Tables of Concordance between the federal Income Tax Act and the Quebec Taxation Act have been added.
Also included is comprehensive NEW commentary on the Quebec Sales Tax (“QST”). This commentary, the most extensive available on the subject, has been prepared by the experts at Robert Brakel & Associates Ltd.The new 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 updated monthly. CD-ROM 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.
The 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. The Reporter 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, the Reporter has handy federal/provincial/ territorial tax charts, news releases (in electronic only), case digests, a summary of progress of provincial legislation (in electronic only) and full-text case law(in electronic only).
Loose Leaf is updated monthly. CD-ROM is updated monthly or quarterly. Internet is updated more frequently.
If you would like more details about this product, or would like to order a copy online, please click here.
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 Steven K. D'Arcy LLB of Bennett Jones LLP, 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.
If you would like more details about this product, or would like to order a copy online, please click here.
HR for Controllers: A Handbook for Finance Professionals, 4th EditionThis popular title is written for finance and administration professionals who have responsibility for human resources or payroll departments. It is an excellent resource for business owners and for financial consultants who act as general business advisors for their clients.
Provides practical information and helpful tips on key issues, including:
Compliance requirements
Cost reduction
Penalty avoidance
Privacy and employee records
Emerging trends in HR
And much more!
Topics covered include:
Labour Jurisdictions
Labour Standards
Human Rights
Pensions and Benefits
Statutory Deductions and Government Remittances
Labour Relations
This book covers the legislation from all Canadian jurisdictions - the federal government, the ten provinces and the three Territories.
New in this Edition!
Here are just some of the updates included in this new edition:
Employment Standards- recently enacted and pending changes discussed for various provinces (i.e. new compassionate care leave; psychological harassment in Quebec; end to 60-hour work week in Ontario; employment standards reviews in Alberta, Northwest Territories and Federal Government)
Federal and Provincial Privacy Legislation- how the Federal and Provincial privacy legislation work together and their effect on employee personal information
How mergers and acquisitions affect the employer portion of EI and CPP contributions
New Quebec Parental Insurance Program creates a separate Quebec program that will result in reduced Federal EI premiums in Quebec and a new, separate Quebec parental insurance premium
And much more!
Order your copy today!
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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. This quarterly 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.
Includes:
Determination of residency status
Outbound investments
Inbound investments
Immigration for individuals
Emigration for individuals
Corporate immigration/emigration
Impact of tax rules Foreign tax rules
Evy Moskowitz LLB of KPMG LLP leads a team of Canadian international tax experts to produce this valuable newsletter.
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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!
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. This single volume Loose Leaf subscription is updated every two months. This newsletter is available to be e-mailed in PDF format only.
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This core CCH 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.
Contains:
Income Tax Bulletins, Circulars and Rulings
Income Tax Act & Regulations
Canadian Tax Reporter Commentary
Dominion Tax Cases - 2005
Tax Treaties and Social Security Agreements
Dominion Tax Cases - 1920-2004
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)
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!
This book 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.
Topics covered include:
Planning Management
Core Accounting Process Management
Reporting and Information Management
Checklists and practical tips are provided throughout!
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Non-Residents, Cross-Border Transactions, and the GSTNon-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. Non-Residents, Cross-Border Transactions, and the GST is a useful addition to the library of anyone who deals with non-residents including commodity tax practitioners, controllers, and business owners.
Key topics discussed in the book include:
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
The book contains clear explanations of fundamental topics, with numerous examples, especially on the application of the tricky drop-shipment rules. Also contains a detailed topical index.
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. Steven 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®/American Lawyer's Guide to the Leading 500 Lawyers in Canada, is also recognized in LEXPERT's Canadian Legal Directory as one of Canada's most frequently recommended commodity tax/customs practitioners, and 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 the CCH GOODS AND SERVICES TAX REPORTER and the monthly GST Monitor.
He lives in Oakville, Ontario with his wife Susanna and their three children, Charlotte, Polly, and Duncan.
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Stay fully informed with CCH's 2nd Edition of Canada-U.S. Tax Treaty With Technical Explanation- your essential source of information about transactions between Canada and the U.S.
All content has been brought up to date as of October 1, 2005, including expanded and revised commentary, case references, legislation, and other related materials.
The second Edition contains the full text of the Canada-U.S. Tax Treaty, as amended by the Fourth Protocol, with editorial commentary by Fraser Milner Casgrain LLP on each article of the Treaty. The technical explanations of the Treaty and Third and Fourth Protocols as provided by the U.S. Treasury Department are reproduced as is the Memorandum of Understanding Between the Competent Authorities of Canada and the United States Regarding the Mutual Agreement Procedure and the full text of the Canada – U.S. Social Security Agreement.
The book also includes:
Case annotations
Interpretation Bulletins and Information Circulars
CRA Technical News relating to treaty matters
Income Tax Conventions Interpretation Act.
If you would like more details about this product, or would like to order a copy online, please click here.
The core CCH Canadian Tax Library with Canadian Goods & Services Tax Reports 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.
Contains:
Income Tax Act & Regulations
Income Tax Bulletins, Circulars and Rulings
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 - 2005
Dominion Tax Cases - 1920-2004
Tax Window Files
Canadian Goods & Services Tax Reporter
GST Forms and Guides
Window on Canadian Tax (Tax Window Files Commentary)
Canadian Transfer Pricing describes and clarifies Canada's current transfer pricing rules. It sets out the methods used by the CRA and described in the OECD Guidelines for determination of an arm's length price for goods and services.
If you would like more details about this product, or would like to order a copy online, please click here.
ProSystem fx Tax: for U.S. Tax ReturnsWhen you need to complete a U.S. tax return, put the power of CCH tax software to work for you with Prosystem fx Tax. ProSystem fx Tax is the most comprehensive system available, providing full capabilities for all types of U.S. returns (Federal and State).
Used by more than 50% of the top 33 Canadian firms
Used by 69 of the top 100 U.S. firms
Used by 65% of the top 30,000 U.S. firms
Seven straight years of 95% renewal rate
Used all over the world
Key Features
All types of U.S. forms and guides
including those used by Canadian tax preparers 1040NR, 1120F, 1116 and 2555, 5491, 5492, 1065, 1041, 706, 8833...
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 March and 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.
Simple Learning Curve
Classroom-quality interactive training over the Internet
More field or form-specific help than any other tax program.
Multimedia tutorial for specific tasks.
Highlights
Automatic calculations, overrides, diagnostics and optimizations are available for every type of U.S.
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In a global economy, few organizations are insulated against changes in exchange rates. Topics covered in this book include: the requirement for foreign exchange; sources of foreign exchange risk; translation risk; the Import Community ISO Codes; the Euro; cross rates; and forward contracts.
If you would like more details about this product, or would like to order a copy online, please click here.
The core CCH Canadian Tax Library with Provincial Tax Reports 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.
The core CCH Canadian Tax Library with Provincial Tax Reports and Canadian Goods & Services Tax Reports is ideally suited to the tax practitioner who must have up-to-the-minute federal, provincial and commodity tax information.
Whatever you need to know about Corporation Capital Tax in Canada, you will find in this publication. Updated twice a year, it gives you comprehensive coverage of all federal and provincial capital taxes, such as:
Liability for tax
Permanent establishment
Total paid-up capital
Deductions
General considerations
Large corporate tax
Specialized corporations
Capital tax payable
Interest and penalties
Objections and appeals
Business reorganizations
Corporate tax planning
Allocation to taxable paid-up capital
Updated semi-annually.
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U.S. MASTER TAX GUIDE® (91st Edition), 2008
The U.S. Master Tax Guide provides fast, reliable answers to tax questions affecting federal, personal and business income tax. Cross-referenced to
the Internal Revenue Code, Income Tax Regulations, and the CCH Standard Federal Tax Reporter to facilitate further research.
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This popular title outlines how the rules of GST/HST treat real property transactions in Canada. An excellent quick reference, this book is an essential resource for practitioners involved in real estate or commodity tax. It includes information and guidance on such topics as: which transactions are exempt or taxable; what rebates are available, and to whom; how different types of property owners are treated; available elections; and repossessions, seizures, and other special situations.
If you would like more details about this product, or would like to order a copy online, please click here.
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.
The premier quick reference for all taxes in California, including personal and corporate income, inheritance and gift, sales and use, and property taxes. Reflects significant new legislation, regulations, court and State Board of Equalization decisions.
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An in-depth analysis of GST, HST and QST in Canada. This book combines both practical and theoretical issues, with emphasis on practical applications for private and public sector taxpayers. The authors have integrated the impact of the taxes on each topical area to help the reader better understand each one.
If you would like more details about this product, or would like to order a copy online, please click here.
Guidebook to Colorado Taxes 2007Authoritative CCH Guidebooks offer timely, concise and practical information on state and local taxes in a
convenient, accessible handbook format. Coverage includes personal and corporate income taxes, sales and use
taxes, franchise taxes, estate or inheritance taxes and more! Emphasis is placed on the persons or transactions
subject to the tax, exemptions, returns and payment.
If you would like more details about this product, or would like to order a copy online, please click here.
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 practising professionals such as Michael Firth of PricewaterhouseCoopers and Steven K. D'Arcy of Bennett Jones LLP. 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.
Guidebook to Georgia Taxes, 2007Authoritative CCH Guidebooks offer timely, concise and practical information on state and local taxes in a
convenient, accessible handbook format. Coverage includes personal and corporate income taxes, sales and use
taxes, franchise taxes, estate or inheritance taxes and more! Emphasis is placed on the persons or transactions
subject to the tax, exemptions, returns and payment.
If you would like more details about this product, or would like to order a copy online, please click here.
This book offers straightforward and practical guidance on issues that commonly arise during audits for Customs, GST/HST, the Quebec Sales Tax, Ontario RST and EHT, and federal Employment Insurance.
If you would like more details about this product, or would like to order a copy online, please click here.
Guidebook to Indiana Taxes 2007Authoritative CCH Guidebooks offer timely, concise and practical information on state and local taxes in a
convenient, accessible handbook format. Coverage includes personal and corporate income taxes, sales and use
taxes, franchise taxes, estate or inheritance taxes and more! Emphasis is placed on the persons or transactions
subject to the tax, exemptions, returns and payment.
If you would like more details about this product, or would like to order a copy online, please click here.
Guidebook to Kentucky Taxes, 2007Authoritative CCH Guidebooks offer timely, concise and practical information on state and local taxes in a
convenient, accessible handbook format. Coverage includes personal and corporate income taxes, sales and use
taxes, franchise taxes, estate or inheritance taxes and more! Emphasis is placed on the persons or transactions
subject to the tax, exemptions, returns and payment.
If you would like more details about this product, or would like to order a copy online, please click here.
Guidebook to Tennessee Taxes 2007Authoritative CCH Guidebooks offer timely, concise and practical information on state and local taxes in a
convenient, accessible handbook format. Coverage includes personal and corporate income taxes, sales and use
taxes, franchise taxes, estate or inheritance taxes and more! Emphasis is placed on the persons or transactions
subject to the tax, exemptions, returns and payment.
If you would like more details about this product, or would like to order a copy online, please click here.
Guidebook to Washington Taxes 2007Authoritative CCH Guidebooks offer timely, concise and practical information on state and local taxes in a
convenient, accessible handbook format. Coverage includes personal and corporate income taxes, sales and use
taxes, franchise taxes, estate or inheritance taxes and more! Emphasis is placed on the persons or transactions
subject to the tax, exemptions, returns and payment.
If you would like more details about this product, or would like to order a copy online, please click here.
U.S. Master™ Excise Tax Guide, 5th EditionAn indispensable resource for accountants and tax professionals who work with the increasingly important and complex area of excise taxes. The new edition fully reflects changes brought about by recent tax legislation - including the significant excise tax Code changes made by the 2005 Highway Bill - the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU), and the Energy Tax Incentives Act of 2005, as well as new regulations, rulings and significant court decisions.
If you would like more details about this product, or would like to order a copy online, please click here.
Practical Guide To The Sec. 199 DeductionBy James M. Kehl, CPA. This timely Guide examines the provisions of the new Code Sec.199 domestic production activities deduction under the American Jobs Creation Act of 2004. It provides a straightforward, practical explanation of who qualifies, how to qualify, how to calculate the deduction, and track and report qualifying costs and revenues. Extensive, real-world examples illustrate the concepts, simplify application and clarify the intricacies of Sec. 199.
If you would like more details about this product, or would like to order a copy online, please click here.
Practical Guide To S Corporations, 3rd EditionBy Michael Schlesinger, J.D.,LL.M. S corporations are now targeted under the IRS microscope. This latest substantial, practical guide helps tax practitioners understand and manage S corporation election, compliance, planning and life-cycle needs. This new edition reflects recent tax changes, including the Sec. 199 domestic production deduction, the Section 409A provisions on deferred compensation, and the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 which impacts retirement plans and IRAs of S corporations. Includes numerous examples, tips and suggestions to simplify compliance and maximize tax savings.
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Guide To Limited Liability Companies, 8th EditionThis handy reference provides a concise discussion of the limited liability company (LLC) taxation. It addresses the formation, operation and dissolution of the LLC, a vehicle that strategically combines the pass-through tax advantages and operational flexibility of the partnership with the limited liability of the corporation. A synopsis of each state's LLC statute helps you quickly identify relevant planning opportunities or pitfalls. The Guide also includes helpful insights into the limited liability partnership (LLP).
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Small Business Taxation: Planning And Practice, 4th EditionBy: Gary Maydew, Ph.D., CPA Updated explanation and analysis of the tax law affecting small businesses. All aspects of small business life cycles are discussed—from formation and operation through distribution and liquidation. Numerous examples and tables provided throughout the text illustrate the important concepts and principles, while special "Tax Tips" and "Pitfalls" alert readers to tax-saving opportunities or potential tax problems.
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1040 Preparation And Planning Guide, 2006by Sidney Kess J.D., LL.M., CPA and Barbara Weltman J.D. 1040 Preparation and Planning Guide is the premier professional guide to preparing individual income tax returns. Written by noted tax experts, commentators and educators, it provides precise guidance on all the essentials of individual tax return preparation. Includes free CPE course on the top federal tax issues for 2006 and a free companion audio CD.
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1041 Preparation And Planning Guide, 2006by Sidney Kess J.D., LL.M., CPA and Barbara Weltman J.D. CCH's new 1041 Preparation and Planning Guide reviews the rules for federal income taxation of trust and estates and offers clear guidance on properly preparing Form 1041. It is ideal for staff training for accounting firms, financial and estate planners, bank trust departments, and tax preparation firms and a source for both guidance and CPE credits.
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CCH's 1120S Preparation and Planning Guide is the premier professional guide to preparing S corporation income tax returns. It provides precise guidance on all the essentials of S corporation tax return preparation so practitioners can go into the tax season confident and prepared for the rigors of 1120S preparation. This is a source for both guidance and CPE credits. Includes free CPE course on the top new federal tax issues for 2006 and a free companion update audio CD.
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Covers every aspect of asset protection planning—describing the various asset protection plans, when to use them, why specific strategies are used, and which countries to go to for protection.Reflects the most recent developments in asset protection planning, including coverage of the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005.
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This Guide explains the fundamentals of FASB Statement No. 123, Accounting for Stock-Based Compensation and compares it to APB Opinion No. 25, Accounting for Stock Issued to Employees. It also delves into FASB Statement No. 148, Accounting for Stock-Based Compensation—Transition and Disclosure, as well as FIN 44, Accounting for Certain Transactions Involving Stock Compensation, and EITF consensus positions affecting compensation arrangements.
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A comprehensive guide for applying intricate and expansive requirements of FASB Statement No. 133, Accounting for Derivative Instruments and Hedging Activities, and its amendments. CCH Accounting for Derivatives and Hedging identifies and explains the nuances of accounting for this activity and provides practical guidance on applying these principles to typical situations.
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Provides comprehensive guidance on accounting for transactions dealing with financial assets, such as receivables, loans and securities. The new 2006 edition contains an overview of FASBStatement No. 140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities, with indications of where new developments are likely, and arecent developments section with an analysis of the status of deliberations of the FASB on amendments to Statement 140 and various related projects.
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This Guide provides hundreds of management comment examples for typical situations to help preparers produce a high-quality final product. Examples include the actual opening paragraph through all critical areas generally encountered during an audit and suggested closing paragraphs. Companion CD allows text to be extracted easily.
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Explains how to use, work with, and apply transfer and trust laws. It addresses opportunities created by each law, rule and case, and explains how and when to implement strategies. User-friendly forms with detailed annotations provide practical information and advice regarding the meaning and consequences of the provisions and alternatives. Free companion CD with adaptable forms saves time and minimizes errors.
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Choose and design estate and retirement plans with confidence and comply with the growing number of federal requirements and tax rules. Includes topics such as the final minimum distribution rules for individual retirement accounts, qualified plan distributions, usage of insurance as a qualified plan asset, and changes to reflect the latest legislation. Numerous examples illustrate specific applications and practice pointers show how to apply recent developments.
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This practical, user-friendly book makes the topic of IRD comprehensible, while it helps practitioners avoid the pitfalls and problems in this area. This book defines what IRD is and makes it easy to apply the law once the item of IRD has been identified.
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Federal Income Taxes Of Decedents, Estates And Trusts (22nd Edition)Presents the fundamental rules for preparing a decedent's final income tax return and highlights the income tax rules for the decedent's estate and related trusts. Also covers special rules regarding the taxation of grantor trusts and bankruptcy estates. Fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, are concisely discussed.
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Federal Tax Compliance Manual, 2006This convenient and authoritative resource covers the preparation of tax returns and tax compliance while providing helpful guidance on the basic federal tax rules and forms affecting individuals and businesses. Includes explanations, practical examples, filled-in tax return forms, key tax facts, federal tax tables and other information that will assist you in accurately completing federal tax returns.
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Financial And Estate Planning Guide (15th Edition)This valuable guidebook aids financial and estate planning professionals in structuring, tailoring and administering plans. It examines the key concepts and techniques to meet financial goals, including planning for special situations, building the estate and more.
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The unique features of stock options have raised questions on how and when they are taxed, valued and recorded for financial statement purposes. Disputes also arise over what government entity has tax jurisdiction, who has a legitimate claim to them in death, divorce, and bankruptcy, and whether they can be transferred at all. This Guide provides the answers, with comprehensive cradle-to-grave coverage.
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This Guide offers a clear, practical approach to a variety of timely tax planning areas which affect individuals and small businesses. You'll find tips, warnings, practical pointers, helpful illustrations and charts to help you quickly answer client questions and identify tax planning strategies. Includes CD with dozens of practice tools that you can use with clients.
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This Guide (previously published as Handbook of Internal Accounting Controls) describes thecritical elements of internal control as necessitated by the Sarbanes- Oxley Act of 2002. It is aroadmap for effective and efficient planning for control documentation, monitoring and followupactivities for the major operating cycles of a business. Requirements of Auditing Standard
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This insightful Guide provides guidance for optimizing the use of tax-advantaged investments and vehicles. It clearly describes current investment practices and techniques, investment vehicles, hot buttons and issues, and ties together the art and science of investing and tax strategy. Provides numerous new strategies and ideas to help practitioners save tax dollars for their clients.
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Pulls together all of the existing accounting literature on financial instruments, organizes it logically and describes the requirements in simple, clear language. It includes analysis of guidance issued by the PCAOB, the SEC, Financial Accounting Standards Board, the FASB's Emerging Issues Task Force, Derivatives Implementation Group and the AICPA Accounting Standards Executive Committee.
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Provides a complete, quick and valuable reference for the practitioner involved with pronouncements of Statements on Auditing Standards, Statements on Standards for Attestation Engagements, and Statements on Standards on Accounting and Review Services—and the interpretations of those standards. Practice aids included on free companion CD.
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Twice each month, the Miller GAAS Update Service provides coverage of Audit Risk Alerts, SASs, SSAEs, SSARS, and the latest PCAOB standards, Auditing SOPs, Industry Audit Guides and more! Each issue will keep you on the leading edge of technical corrections and effective dates. One-Year Subscription
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Provides practical discussion and consideration of the most common issues surrounding the OCBOA financial statements. It reduces technical language of official pronouncements to easy-to-understand advice and procedures. Includes a free companion CD with adaptable practice aids, checklists, questionnaires, workpapers, sample correspondence and reports—that take you through an engagement from the initial evaluation of a client to issuance of the appropriate report.
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This two-volume treatise analyzes the legal aspects of individual wealth transfers across state and national boundaries and offers workable strategies for the advisor involved with a multijurisdictional client. Includes transfer tax tables for countries worldwide.
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Provides quick access to each state's statements of its position on key issues in corporate income and sales and use taxation. Easy to- use chart format lets you locate and compare corporate tax treatment state by state. Answers questions such as: Is physical presence in a taxing jurisdiction a requirement for collecting sales tax? Is income tax nexus created by licensing trademarks or trade names? And many more.
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The first all-inclusive review of the Streamlined Sales Tax Project (SSTP). Sweeping in its mission to “develop measures to design, test and implement a sales and use tax system that radically simplifies sales and use taxes,” the SSTP is likely to affect every taxpayer in some way, either as a retailer or purchaser.
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Provides guidance to construction companies and their advisors for dealing with the difficult sales and use tax issues inherent in their businesses. Packed with extensive state-by-state charts, sample forms, checklists, citations of authority, in-depth analyses, and practical examples, the Guide cuts through the complicated maze of state and local rates, laws and regulations in all 50 states.
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Completely revised to reflect and provide practical guidance on the current state of U.S. international tax law after passage of the American Jobs Creation Act of 2004. It covers the repeal of the extraterritorial income (ETI) regime and its replacement by the domestic production deduction, the new temporary dividends-received deduction, modifications to the foreign tax credit, changes to the anti-deferral regimes, the tightening of tax rules on expatriation of individuals, and more!
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Provides insightful explanations and analysis of the important issues and opportunities at the intersection of tax law and bankruptcy law, with the emphasis on solutions and strategies for individuals. Updated to reflect the most recent developments in tax problem resolution, including coverage of the sweeping changes from the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005.
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This treatise clearly outlines the steps involved in corporate bankruptcy proceedings. It examines the full gamut of tax aspects, consequences and considerations of bankruptcy and non-bankruptcy restructuring of financially troubled businesses — from the corporation's initial tax payment and reporting obligations through the claims resolution process, to the payment and discharge of tax claims pursuant to a confirmed Chapter 11 plan. It includes in-depth coverage of the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 and recent IRS rulings and regulations.
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This two-book package is an essential resource for practitioners who have clients with U.S. citizenship or who have U.S. source income.
The Canadian Companion to 1040 Preparation and Planning, 8th Edition provides guidance to ensure you:
Understand U.S. tax issues and effectively communicate them to your clients
Correctly determine clients' residency status
Differentiate between foreign source and U.S. source income
Prepare 1040 forms accurately and efficiently
Follow appropriate filing procedures
The Companion contains reproductions of approximately 60 U.S. tax forms and includes specific paragraph references to 1040 Preparation and Planning -so you can quickly find in-depth information when you need it.
1040 Preparation and Planning Guide, 2008 Edition - the CCH U.S. guide to 1040 return preparation provides:
Step-by-step guidance on 1040 return preparation
"Pitfalls" that alert you to problem areas to avoid
Chapter Highlights sections to point out changes and new developments
Illustrative examples
CCH's 1040 Preparation and Planning Guide is the premier professional guide to preparing individual income tax returns. It is a product that includes both print and audio; a guide to both tax preparation and planning; and a source for quick reference.
Written by noted tax experts, commentators and educators, 1040 Preparation and Planning Guide's approach is concise and practical. These skilled authors provide precise guidance on all the essentials of individual tax return preparation. 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. As an added bonus, a podcast, which updates preparers on the new tax law highlights for the year is also available. 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
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Webinar information current as of December 4, 2007.
Your clients count on you to be current and up-to-date on tax matters that might concern them. It’s an absolute necessity if you want to optimize your clients’ tax situation. This webinar session will bring you up-to-date on today’s “hot topics”.
Audience: Public practice accountants, tax preparers, lawyers – anyone who advises clients on taxation matters.
AGENDA
The new protocol to the Canada-United States Income Tax Treaty
Withholding tax rules on interest payments
Issues for employees and service providers
Dividend tax regime – coping with GRIP and LRIP
Recent trust and estate planning issues
Ownership of U.S. real property – tricks and traps
Regulation 105 – current issues concerning cross-border services
Legislative update
Select issues relating to Budget 2007
Select issues relating to the new U.S.-Canada Treaty Protocol
Case law update
Recent GAAR developments
Series of transactions
Section 55(2)
This webinar will be presented by three tax specialists from Fraser Milner Casgrain LLP.
Earl Miller LLB focuses on corporate tax law and related areas. He acts for issuers and underwriters with respect to acquisitions, amalgamations, cross-border and domestic financing and mergers, structuring private and public corporate reorganization, financial market instruments, international tax planning, limited partnerships and joint ventures, public offerings of debt and equity, research and development incentives, and tax shelters.
Paul Bleiwas LLB advises public and private companies on corporate tax planning and tax-related issues. His experience includes structuring private and public corporate reorganizations, cross-border and domestic financing and mergers, international tax planning, public offerings of debt and equity, and tax litigation.
Matthew Peters LLM, LLB focuses on Canadian and international corporate tax matters involving the structuring of mergers and acquisitions, reorganizations and cross-border financings.
If you would like more details about this product, or would like to order a copy online, please click here.
This webinar deals exclusively with corporate tax.
Audience: In-house accounting/finance practitioners who deal with corporate taxes and/or are asked about corporate taxes. You may or may not be a specialist but you absolutely need to be aware of the corporate changes. Also, public practice accountants, tax preparers, lawyers - anyone who advises corporate clients on taxation matters.
AGENDA
1. Review of recent cases and administrative developments
2. Update on the merger of the CRA and the Ministry of Finance (Ontario)
3. Update on the 5th Protocol to the Canada - United States Income Tax Convention
4. Other recent corporate tax developments
This webinar will be presented by three tax specialists from Fraser Milner Casgrain LLP.
Jules Lewy LLB is a partner in the firm’s Business Law Practice Group and focuses on all aspects of taxation, including corporate, international and personal tax law.
Chia-yi Chua LLB is a Partner in the Toronto Tax Law Group and acts for large Canadian corporations in the areas of tax dispute resolution and tax litigation.
Zahra Nurmohamed LLB, JD focuses on Canadian and international corporate tax matters involving the structuring of mergers and acquisitions, reorganizations and cross-border financings.
If you would like more details about this product, or would like to order a copy online, please click here.
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.
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.
AGENDARecent 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
businesses,
If you would like more details about this product, or would like to order a copy online, please click here.
With in-depth analysis, editorial excellence and easy navigation, the Canadian Income Tax Act with Regulations, Annotated is the professional’s first choice. It is still backed by a contributing Advisory Board featuring some of Canada’s foremost experts in tax – so you can be sure that the content you’re getting is pure authority.
The new edition is updated and expanded to include all developments since the last edition, including:
2007 Federal Budget and Economic Statement - enacted by Bill C-28
changes to foreign affiliate rules
new functional currency provisions
new registered disability savings plans
changes to non-resident with holding on interest income
new child tax credit
reduction of lowest personal tax rate
changes to personal credits including:
basic
spousal
common-law partner
eligible dependant amounts
new rules on interest deductibility for inter-affiliate loans
changes to rules for instalment payments
new designated and recognized stock exchange provisions
excess corporate holdings regime for private foundations
new working income tax benefit
The full text of the Fifth Protocol to the Canada-US treaty
New draft legislation on taxation of financial institutions
Other Features in this edition
Shading of proposed legislation, comfort letters, news releases and budget extracts
Tax calendar
Integration tables from PricewaterhouseCoopers LLP
2008 Tax Rates and Credit Tables
2007 Tax Rates and Credits Tables (as amended by the October 2007 Federal Economic Statement)
New and amended Regulations including those for:
Phased retirement and worker retention
Prescribed programs for child fitness tax credit
Designated stock exchanges
We’ve invested our time and expertise into one idea: to develop tools that will help you make better tax decisions, faster. The result is a complete, authoritative reference on the Canadian Income Tax Act.
The 85th Edition is current to March 2008 and contains
The full text of the Income Tax Act and Regulations
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
CRA forms and guides
CCH newsletter articles
Canadian Tax Foundation articles
Canadian Petroleum Tax Jou
If you would like more details about this product, or would like to order a copy online, please click here.
CCH Accountants SuiteCCH Accountants' Suite: The more applications you add, the more you profit from high-value client services and improved workflow integration.
If you would like more details about this product, or would like to order a copy online, please click here.
CCH's Forensic and Investigative Accounting (3rd Edition) is a complete and readily teachable text on today's most timely accounting topics. Written by three U.S. top accounting and forensic teachers, this text covers all the important underpinnings, as well as the substance of forensic accounting. It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas.
Forensic and Investigative Accounting explains and demonstrates how an effective forensic accountant needs a solid understanding of accounting, investigative auditing techniques, criminology, and courtroom procedures, as well as excellent communications skills, both written and oral. In today's litigious and highly regulated climate, all accountants - external, internal, forensic consultants and corporate accountants - must possess this knowledge base and develop these techniques. This intriguing text provides unparalleled guidance to help develop the mindset and the skill set to meet the evolving challenges facing accountants today.
Contents
Forensic and Investigative Accounting is presented in 18 Chapters divided into five Parts, beginning with a discussion of fundamental concepts and culminating in a real-world case study that ties the elements together.
PART ONE: THE FIELD AND PRACTICE OF FORENSIC ACCOUNTING
Chapter 1-- Introduction to Forensic and Investigative Accounting
Chapter 2 -- Forensic Accounting Education, Institutions and Specialties.
PART TWO: UNCOVERING ACCOUNTING CRIME
Chapter 3 -- Fraudulent Financial Reporting
Chapter 4 -- Detecting Fraud in Financial Reporting.
Chapter 5 -- Employee Fraud: The Misappropriation of Assets.
Chapter 6 -- Indirect Methods of Reconstructing Income.
Chapter 7 -- Money Laundering and Transnational Financial Flows.
PART THREE: COURTROOM PROCEDURES AND LITIGATION SUPPORT
Chapter 8 -- Litigation Services Provided by Accountants
Chapter 9 -- Proper Evidence Management.
Chapter 10 -- Commercial Damages.
Chapter 11 -- Litigation Support in Special Situations.
Chapter 12 -- Computing Economic Damages.
PART FOUR: CYBERCRIME
Chapter 13 -- Computer Forensics: A Brief Introduction.
Chapter 14 -- Internet Forensic Analysis: Profiling the Cyber Criminal.
The convergence of International Financial Reporting Standards (IFRS) with Canadian GAAP is coming and coming
fast.
By January 1, 2011, all publicly accountable organizations will be required
to comply with the new Canadian GAAP rules.
In order to accomplish that, planning should begin now.
Like all projects, the transition to IFRS will impact not only the accounting professionals. The impact will be
felt by IT,
Human Resources, Training & Development, Finance, Auditing and Investor Relations.
Many accounting professionals are under the false assumption that the blending of IFRS with Canadian GAAP will
be a simple matter.
After all, at first glance IFRS and the current Canadian GAAP appear very similar. This could not be further
from the truth.
It is the details that make all the difference.
Others believe that they can rely on the experience imported from countries that have already made the
transition.
This again is false comfort. Canada will face a unique experience and a Canadian perspective will assist in a
smooth transition.
Product Description
Introducing the first comprehensive desk reference on the convergence of IFRS with Canadian GAAP – iGAAP
2008: IFRS for Canada.
Written for Canadians by Deloitte Canada practitioners, this extensive (over 2,400 pages) volume draws upon the
firm’s global experience in IFRS.
iGAAP 2008: IFRS for Canada contains discussions, and examples, and illustrates the complexities
of the transition to
IFRS needed to implement these standards.
Who Should Buy iGAAP 2008: IFRS for Canada?
If you prepare financial statements or use them in your practice, then you need to stay informed about the
impact of IFRS on Canadian GAAP.
Even if this does not describe you, there are many reasons to prepare for the transition even if you do not
prepare financial statements for
a publicly accountable organization:
If you would like more details about this product, or would like to order a copy online, please click here.
The official edition of the consolidated text of the IASB's authoritative pronouncements. This edition presents in a single volume the latest version
of International Financial Reporting Standards (IFRSs), International Accounting Standards (IASs), IFRIC and SIC Interpretations and the supporting
documents-application guidance, illustrative examples, implementation guidance, bases for conclusions and dissenting opinions - as approved for
issue by the IASB at 1 January 2008.
The main changes in this 2008 edition of International Financial Reporting Standards IFRS include:
a revised IAS 1 Presentation of Financial Statements
a revised IFRS 3 Business Combinations
a revised IAS 23 Borrowing Costs
an amended IAS 27 Consolidated and Separate Financial Statements
two new Interpretations -
IFRIC 13 Customer Loyalty Programmes
IFRIC 14 IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding
Requirements and their Interaction
amendments to IFRS 2 Share-based Payment
amendments to other IFRSs resulting from these pronouncements;
the IFRIC Due Process Handbook
The volume also includes:
the IASC Foundation Constitution,
the IASB Framework for the Preparation and Presentation of Financial Statements,
the Preface to International Financial Reporting Standards,
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.
Earl Miller LLB focuses on corporate tax law and related areas. He acts for issuers and underwriters with respect to acquisitions, amalgamations, cross-border and domestic financing and mergers, structuring private and public corporate reorganization, financial market instruments, international tax planning, limited partnerships and joint ventures, public offerings of debt and equity, research and development incentives, and tax shelters.
Paul Bleiwas LLB advises public and private companies on corporate tax planning and tax-related issues. His experience includes structuring private and public corporate reorganizations, cross-border and domestic financing and mergers, international tax planning, public offerings of debt and equity, and tax litigation.
Matthew Peters LLM, LLB focuses on Canadian and international corporate tax matters involving the structuring of mergers and acquisitions, reorganizations and cross-border financings. 
Jules Lewy LLB is a partner in the firm’s Business Law Practice Group and focuses on all aspects of taxation, including corporate, international and personal tax law.
Chia-yi Chua LLB is a Partner in the Toronto Tax Law Group and acts for large Canadian corporations in the areas of tax dispute resolution and tax litigation.
Zahra Nurmohamed LLB, JD focuses on Canadian and international corporate tax matters involving the structuring of mergers and acquisitions, reorganizations and cross-border financings.
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.
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
businesses,
