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1040 Express Answers (2012)
Available: December 2011
This spiral bound quick-reference guide will help you and your staff prepare 1040 tax returns quickly, easily and accurately - with practical, plain-English guidance that makes complex rules and exceptions easy to understand.
You'll benefit from...
- Compliance oriented, line-by-line approach,
- Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply.
- New rules and form changes highlighted.
- Charts and tables summarizing important concepts, facts and figures
- Quick-reference icons which identify Cautions, Examples, Planning Pointers, and Gray Areas to alert you to must-know information.
- References to U.S. Master Tax Guide paragraphs.
Related Books:
If you would like more details about this product, or would like to order a copy online, please click here.
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A Practical Guide to Estates and Trusts, 3rd Edition
A Practical Guide to Estates and Trusts provides pertinent estate and trust compliance information for professionals who complete tax returns for estates and trusts. Accountants and lawyers who provide advice on the administration of estates or trusts will find the tips and checklists provided by the author, helpful in the planning process.
Since the last edition was published, there have been substantial changes that impact estate planning in the form of budgetary pronouncements, legislative changes, new case law, and CRA administrative positions.
The new edition of A Practical Guide to Estates and Trusts has been updated to include:
- all legislative changes to October 2010
- new CRA administrative filing requirements
- new CRA technical interpretations
- new court cases with respect to trust residency determination
Other topics covered include:
- Estate Administration
- Calculating Income Taxes Payable
- Income and Capital Interest in Trusts
- Family Trusts
- Executor's Compensation
- Estate Accounting
- Capital Gains Deduction
- Allocations – Designations
- Anti-Avoidance Rules
- The 21-Year Deemed Disposition Rule
The author provides guidance on completing appropriate Canada Revenue Agency forms. Selected 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, 3rd Edition
If you would like more details about this product, or would like to order a copy online, please click here.
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A Practical Guide to the GST/HST
The highly successful and popular A Practical Guide to the GST/HST has been extensively revised to reflect legislative and administrative changes since the last edition was published. Previous versions of this book were published as A Practical Guide to the GST (first to fourth editions were written by Natasha Menon, LL.B., LL.M.; fifth edition written by Ryan ULC)
This edition of A Practical Guide to the GST/HST continues with the hands-on approach and includes helpful tips, examples, reference charts and information regarding common areas of difficulty. 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
- Special GST/HST collection rules
- Administrative relief, including the cancellations or waivers of interest and remission orders
- Objection and appeal procedures
- Imports and Exports
- “Place of supply” rules with accompanying reference charts
- Zero-rated and exempt supplies
- Application of GST/HST to employee benefits
New in this edition:
- Discussion of the many issues a company needs to consider when a province is harmonizing.
- The GST rules/ratios/prescribed rates, redrafted and adapted to a GST/HST regime across Canada.
- Revised material and references to reflect the most recent legislative updates and administrative materials provided by the Department of Finance and the Canada Revenue Agency.
About the Author:
Sheila Wisner, CA has been an advisor, writer and trainer since the implementation of GST. Along with being a regular attendee and frequent presenter at the CICA Commodity Tax Symposium, Sheila has been a tutorial leader at the CICA GST In-Depth Course. Sheila is on the editorial board of CCH’s monthly newsletter, the Canadian GST Monitor, and provides technical content to the Canadian Goods and Services Tax Reporter commentary, as well as the new Window on GST/HST and CCH Smart Charts™. Sheila also advises clients across all industry sectors on GST/HST issues.
Table of Contents:
- Introduction
- Registration/Preliminary Issues
- Collection of GST/HST
- Commercial Activity and Business
- Input Tax Credits
If you would like more details about this product, or would like to order a copy online, please click here.
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Canada - U.S. Tax Treaty: A Practical Interpretation
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
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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 If you would like more details about this product, or would like to order a copy online, please click here.
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Canadian Income Tax Act with Regulations, Annotated – Academic 92nd Edition
Shipping August 2010
Please note that our CCH Canadian Income Tax Act with Regulations, Annotated – Academic 92nd Edition is only available to post-secondary students or institutions and can be purchased alone, or as part of a tax bundle for even greater savings. For more information, please follow the links below:
Introduction to Federal Income Taxation in Canada, 31st Edition
Federal Income Taxation: Fundamentals, 3rd Edition
The 92nd edition of the Canadian Income Tax Act with Regulations, Annotated – Academic is filled with accurate, up-to-date content and highlights proposed legislative changes that make it indispensable for tax professionals.
Editorial Notes
This edition continues the CCH practice of providing valuable cross-references and editorial notes from leading tax experts to assist you with Canada’s complex tax laws. In-depth commentary and cross-references to various types of related information are clearly identified, making it even easier to find the answers you need to make smart decisions quickly.
The Canadian Income Tax Act with Regulations, Annotated – Academic encompasses the latest developments that are essential to your practice, including:
The full text of the Income Tax Act and Regulations as amended to July 5, 2010
- Proposed amendments from Bill C-9 to implement certain proposals from the 2010 federal Budget including:
- Changes to the definition of “taxable Canadian property” affecting the taxation of non-residents
- Changes to rules for certain payments made to RESPs or RDSPs through programs administered by a province or third party
- Changes relating to refunds of overpayments for tax withheld on payments to non-residents
- Changes regarding Canadian residents receiving U.S. social security benefits
- Changes regarding taxation of Universal Child Care Benefits paid to single parents
- Changes to medical expense credit for cosmetic procedures
- Extension of mineral exploration tax credit
- Draft legislation to implement changes to TFSA rules
- Proposals on reporting tax avoidance transactions
- Bill C-288 – Private member’s bill regarding a tax credit for new graduates working in designated regions
- Remaining 2010 Budget proposals not included in Bill C-9
Regulations
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Canadian Income Tax Act with Regulations, Annotated 92nd Edition, Autumn 2011
The authoritative Income Tax Act
The Autumn 2011 edition of the Canadian Income Tax Act with Regulations, Annotated is filled with accurate, up-to-date content and highlights proposed legislative changes that make it indispensable for tax professionals.
Editorial Notes and Cross-References
The 92nd edition continues the CCH practice of providing valuable cross-references and editorial notes from leading tax experts to assist you with Canada’s complex tax laws. Insightful notes and cross-references to various types of related information are clearly identified, making it even easier to find the answers you need to make smart decisions quickly.
The full text of the Income Tax Act and Regulations
The Canadian Income Tax Act with Regulations, Annotated encompasses all the latest developments that are essential to your practice, including
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Canadian Master Tax Guide, 67th Edition, 2012
The Canadian Master Tax Guide provides helpful and practical guidance on today's federal tax law. This 67th Edition reflects all pertinent federal taxation changes and provides fast and reliable answers to tax questions affecting individual and business income tax.
The 2012 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 book's explanations provide tax practitioners with accurate and sound guidance to help them understand, apply, and comply with today's complex tax laws.
New in this edition:
- Limitation on Tax Deferral for Corporations with Significant Interests in Partnerships
- Stop-Loss Rules on Redemption of Shares
- Donations of Publicly-Listed Flow-Through Shares
- Accelerated CCA for M&P Machinery and Equipment
- Class 43.2 for Clean Energy Generation Expanded
- Personal tax credits:
- New Childrens’ Arts Credit
- New Volunteer Firefighters Tax Credit
- Medical Expense Tax Credit – changes for claim for expenses of dependants
- Child Tax Credit – changes for families sharing a home
- Tuition and Education Tax Credits – changes for eligible expenses
- Deferred income plans - changes affecting RRSPs, RRIFs, RESPs, and RDPs
- Tax on split income for capital gains
- Charities:
- administrative changes
- granting of options to charities
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.
Extensive Topical Coverage:
- Tax Rates and Credits
- Tax-Free Savings Account
- Income from Business and Property
- Deferred Income Plans
- Capital Gains and Losses
- Dividends
- Capital Cost Allowance
- Charitable Donations
- SR&ED Expenses
- Returns and Assessments
- Tax Planning for Individuals - 2012/2013
If you would like more details about this product, or would like to order a copy online, please click here.
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CCH ActiveData
Microsoft® Excel plug-in for data extraction and analysis.
If you would like more details about this product, or would like to order a copy online, please click here.
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CCH Engagement
Paperless trial balance and engagements. If you would like more details about this product, or would like to order a copy online, please click here.
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CCH R&D Prep
Subscriber Login
Every year, the Canadian government awards more $4 billion in cash refunds and tax credits for Scientific Research and Experimental Development (SR&ED).
CCH R&D Prep, an innovative web-based software, brings the daunting claim process down to size, making it easy to collect financial and technical information related to SR&ED projects and generate the required documentation to file SR&ED investment tax credits.
You will find this bilingual made-in-Canada software solution so comprehensive and intuitive to use that your company will be able to easily manage the whole SR&ED claims process on its own and at a fraction of the cost of working with a professional consultant.
Register for Free 21-Day Trial Save time and costs
- CCH R&D Prep automatically structures and documents your project in accordance with CRA requirements.
- Allows you to share technical information with SR&ED experts to validate your project’s eligibility, right from conception.
- Fully integrates with Corporate Taxprep to help prepare T661 forms and related schedules. Detailed financial and technical reports to be enclosed with the corporate (T2) tax return are automatically updated as data are collated.
- You select your preferred calculation method for expenses, confident that the appropriate tax forms are completed and investment tax credits are calculated correctly.
Archive and retrieve data – CCH R&D Prep manages projects per fiscal years and offers continuing archiving of projects and the related documentation. Archived data can be easily accessed through the secure web-based interface.
Provide access to multiple users – Get input from the whole team, working from a secure, central repository. They can review, consult or edit data from any location with an Internet connection. Ideal for multi-location projects and teams.
< If you would like more details about this product, or would like to order a copy online, please click here.
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Controller’s Handbook, 2nd Edition
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. If you would like more details about this product, or would like to order a copy online, please click here.
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Corporate Toolkit
The Corporate Toolkit is a comprehensive collection of tax research materials, designed to save you time and money. This toolkit covers federal income tax, GST/HST, provincial tax and corporate tax return preparation. You'll enjoy instant access to expert tax commentary and to important documents not available on public websites. The Corporate Toolkit offers you industry-leading information at a price that fits any budget.
For more information contact your account manager today.
TEL: 1-800-268-4522
TEL: 416-224-2248
Email: cservice@cch.ca
The core components of your toolkit:
- Canadian Income Tax Act and Regulations, with expert annotations
- Canadian Excise Tax Act, annotated by CCH, and Regulations
- CRA Technical Interpretations (under "Tax Window Files") and GST/HST Headquarters Letters
- CRA Interpretation Bulletins
- CRA Information Circulars
- The full suite of GST/HST CRA publications
- CRA Federal income tax and GST/HST forms and guides
- Key tax treaties
- Insightful and actionable tax commentary and analysis on federal income tax and GST/HST
- Customizable updates to fit your schedule
- The latest version of the exhaustive corporate tax preparation guide, Preparing Your Corporate Tax Returns® (electronic version)
Choose the provincial tax package that is most relevant to you. Each package contains extensive legislation, commentary, government documents and case law.
- Ontario Tax Reporter
- Atlantic Tax Reporter (NS/NB/PEI/NL)
- Quebec Tax Reporter
- Alberta & Territories, British Columbia, and Manitoba & Saskatchewan Tax Reporters
Or if your practice requires a national view, choose all Provincial tax reporters.
Click here for more details about the Corporate Toolkit.
If you would like more details about this product, or would like to order a copy online, please click here.
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Federal Estate & Gift Taxes: Code & Regulations (Incl. Related Income Tax Provisions), as of March 2011
Available: April 2011
Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income Tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.
- Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.
- All Final, Temporary and Proposed Regulations are presented in Code section order rather than categorized by type (estate, gift, etc.).
- The Code, Regulations, and Index sections are identified by special bleeder cuts so that users can quickly and easily identify these sections.
- Parallel arrangement by Code section ensures efficient research and a Table of Contents provides easy location of the contents by subject.
A handy alternative to the unabridged multi-volume IRC and Regs. Reflects statutory and regulatory developments through March 2011.
If you would like more details about this product, or would like to order a copy online, please click here.
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GST and E-Commerce: Planning and Risk Management
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
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GST/HST and Real Property in Canada, 3rd Edition
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 andupdated. 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
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