tax catalogue

Transcription

tax catalogue

15
TAX CATALOGUE
Intelligently connecting your work and your world
2015 Tax Catalogue
We know that quality is your first priority. We provide the tax and
accounting solutions that enable you to work efficiently and effectively,
and that meet your standards of excellence.
Our rich history is the foundation for our specialized expertise and deep
understanding of you, our customers. Today, we draw on this knowledge
to invest in innovations that reflect the way professionals and firms work
today, and shape how they will work tomorrow.
We appreciate your business, and as always, we are committed to
offering you the exceptional customer service you have come to expect
from us. We look forward to continuing to partner with you.
Sincerely,
Don Van Meer
President and CEO
15
TAX CATALOGUE
Intelligently connecting
your work and your world
Deeper Insight
We categorize, organize and
summarize information so it’s more
accurate, more relevant, and easier
to understand. Our authors provide
unparalleled analysis and expertise
that offers meaningful insight. More
than just information, we deliver
intelligent information that integrates
seamlessly into your workflow.
Broader Scope
We offer solutions for a wide range of
professionals – lawyers, accountants,
investment advisors, human resources
managers, educators, police officers,
and social workers. And while we
specialize in Canadian content, we
also offer resources that cover crossborder and international subjects.
Better Results
We provide best-of-class content,
expertise and technologies that
intelligently connect your work and
your world. You can be confident that
through our keen understanding of your
world, we will continue to deliver new
solutions for your ever-evolving needs.
A Better Way Forward for Canadian
Tax and Accounting Professionals
Whether you’re a tax lawyer, an accountant or a financial planner, Thomson Reuters
delivers best-of-class solutions for Corporate Tax; International Tax, Financial
Planning & Accounting; Indirect Tax; and Personal Tax & Estate Planning. You’ll get
the current, authoritative insight and answers you need to advise your clients
with confidence.
Our solutions include Taxnet Pro™, Checkpoint™, McCarthy Tétrault’s Canada Tax
Service, Practitioner’s Income Tax Act and Stikeman Income Tax Act.
Intelligently connect your work and your world with our content, expertise
and technologies.
ACCOUNTING & AUDITING
Innovative tax and accounting
solutions that give you an edge
Comprehensive and accounting solutions for every tax and
accounting professional.
• The Acquisition Value Cycle™:
Creating Shareholder Value
Through Strategic Acquisitions
• Guide to Preparing Financial
Statements
INDIRECT TAX
• The Harmonized Tariff
Schedule of Canada
• The Practitioner’s Goods and
Services Tax Annotated with
Harmonized Sales Tax
• Guide to Review and
Compilation Engagements
To view a complete list of our Accounting & Auditing offerings, see page 1.
Comprehensive solutions to help you manage your indirect
tax responsibilities.
• Taxnet Pro
• Compilation Engagements:
A Guide
• The Harmonized Tariff Schedule
of Canada – Explanatory Notes
INDIRECT
TAX
ACCOUNTING
& AUDITING
• GST Memoranda, Bulletins,
Policies & Info Sheets
INTERNATIONAL TAX
U.S. tax insight that will help you create effective solutions
for your clients.
To view a complete list of our Indirect Tax offerings, see page 29.
• Checkpoint
• The Tax Advisor’s Guide to the
Canada-U.S. Tax Treaty
• Crossing Borders: International
Acquisitions and Related
Tax Issues
• Taxation of Foreign Affiliates
• Transfer Pricing in Canada
To view a complete list of our International Tax offerings, see page 35.
PERSONAL TAX, ESTATE,
AND WEALTH PLANNING
INTERNATIONAL
TAX
PERSONAL TAX, ESTATE AND WEALTH PLANNING
Research, tools, and knowledge to manage your individual clients’
tax preparation and estate planning needs.
• Tax & Estate Planning Centre
on Taxnet Pro
• Taxation and Estate Planning
• Taxation of Trusts and Estates:
A Practitioner’s Guide
• Taxation at Death:
A Practitioner’s Guide
• The Boomers Retire – A Guide
for Financial Advisors and their
Clients
• Tax Planning for You and Your
Family / Vous, votre famille et
le fisc
To view a complete list of our Personal Tax, Estate, and Wealth Planning offerings, see page 45.
CORPORATE
TAX
CORPORATE TAX
Advanced solutions to address your company’s every tax need.
• Corporate Tax Centre
on Taxnet Pro
• Corporate Tax Return and
Provisions Guide
• Taxation of Corporate Finance
• McCarthy Tétrault’s Canada Tax
Service Foreign Affiliates Guide
• Taxation of Corporate
Reorganizations
To view a complete list of our Corporate Tax offerings, see page 24.
Tax doesn’t stand still,
Neither does Taxnet Pro™
Superior content is the power behind Taxnet Pro. You’ll find
invaluable commentary from a variety of renowned industry
experts, rather than in-house editors – commentary that offers
the broad perspective you need for accurate, unbiased research.
And with more than four million cross-references, Taxnet Pro gives
you easy access to more related content than any other service.
On Taxnet Pro, you’re never more than a few clicks away from the
high-quality content that gives you confidence your research
is complete.
Unparalleled content for complete research confidence
Taxnet Pro is home to Canada’s finest online tax library – the
most authoritative commentary plus the largest collection of case
law, legislation, government documents, and news. You’ll have
confidence knowing you’re drawing from the most accurate and
reliable authority.
Intelligent searching for faster, better results
Taxnet Pro delivers more in every search. Search the way you
want to across tax, accounting, and finance content you often
won’t find anywhere else. No matter how you search, the
most relevant results appear at the top and related content is
continually recommended. You’ll spend less time searching and
more time finding.
Powerful productivity tools for greater efficiency
Beyond finding tax information, Taxnet Pro helps you organize
and share that information as well. A research trail shows you all
the documents you’ve viewed so you’ll know when your research
is complete. And you can copy and paste your research – with
references – into a separate document that you can save, print
or email.
Because excellence matters
www.carswell.com/tax-accounting
VISIT US
ONLINE AT
CARSWELL.COM
Visit carswell.com to see our current, comprehensive collection of law, tax,
accounting, HR and compliance information solutions. Choose from a variety
of formats – online services, eBooks, books, CD-ROMs, DVDs, newsletters, and
continuing education webinars. Search by subject area, ISBN, title, or author to
find exactly what you need.
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• Subscribe to our RSS feed
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• Get the latest issue of Law Book News
Read our newsletter online and stay up to date with the
latest new products and services
carswell.com
Table of Contents
Information Solutions
in Your Choice of Format
Our information solutions are available in a variety of formats including online services, eBooks,
print, CD-ROM, and DVD. If you need something, and you don’t see it in our catalogue – call us.
Chances are we will have a product or service that will meet your requirements.
Feature Titles from Carswell ...................................ii
Online and Mobile Device Solutions
Taxnet Pro™ ............................................................ vii
APFF Centre / Le Centre de l’APFF .........................x
Corporate Tax Centre ...............................................x
Le Centre de fiscalité des sociétés .........................xi
Tax & Estate Planning Centre/Centre de
planification fiscale et successorale ........... xi, xii
Customs & Excise Centre .......................................xii
Thomson Reuters ProView™ ................................ xiii
Estates&TrustsSource™ .........................................xv
InsolvencySource™ ................................................ xvi
Carswell Payroll Source™ ..................................... xvi
Checkpoint® ......................................................... xvii
Checkpoint Catalyst™ .......................................... xvii
The Canadian Payroll Manual ............................ xviii
Manuel de paie Canadien ................................... xviii
Indexes
Author Index ..........................................................69
Title Index .............................................................. 76
How to do Business with Carswell
Thomson Reuters Global Publishers ...................80
Publishing Formats................................................81
Terms and Conditions ........................................... 82
Training: Online Services and
Electronic Products .........................................84
Doing Business with Carswell ..............................85
Fax Order Form – Master Copy ............................86
How to Order ......................................................... 87
Accounting, Tax and Finance
Accounting and Auditing Practice Library .............. 1
Controllership/Finance Library .............................. 4
Core Income Tax (Federal) Library ......................... 8
Corporate Tax Library............................................ 24
Governance, Risk and Compliance ...................... 28
Indirect Tax Library ................................................ 29
International Tax Library ....................................... 35
Managing Payroll .................................................. 39
Not-For-Profit Library ........................................... 43
Personal Tax, Estate, and
Wealth Planning Library ................................. 45
Provincial Tax Library ............................................ 55
Tax Litigation Library ............................................ 59
Tax Research Library ..............................................61
Valuation/Corporate,
Finance/Insolvency Library .............................64
Catalogue prices are current to January 1, 2015 and are subject to change without notice.
Prices quoted do not include shipping and handling. All prices are quoted net of applicable taxes.
99
™
i
Feature Titles
A selection of recently published resources
Here are some highlights from our growing list of new titles. We’re continually
adding to this list – so check your mail, email and the What’s New section on
carswell.com for more new titles, editions, and services.
Accounting and Auditing
Practice Library
The Acquisition
Value Cycle™:
Creating
Shareholder Value
Through Strategic
Acquisitions
Practice Library
Guide to Review
and Compilation
Engagements
Shari Mann
Page 3
Howard E. Johnson
The Private
Company: A Legal
and Business
Guide for Owners
and Managers,
Second Edition
XYZ Model
Financial Accounts:
Preparing Financial
Statements Under
IFRS and Canadian
GAAP 2012
Moore Stephens
Page 1
Controllership/Finance Library
Practice Library
Page 3
Core Income Tax Library
Administration of
Income Tax 2014
Colin Campbell
Page 8
Corporate Tax
Return and
Provisions Guide,
2015 Edition
Ryan Keey
Page 10
A. Paul Mahaffy
Page 6
2014 Department
of Finance
Technical Notes:
Income Tax,
26th Edition
Economic
Substance and
Tax Avoidance:
An International
Perspective
Page 10
Page 10
David M. Sherman
ii
Robert McMechan
Fundamentals of
Canadian Income
Tax Volume I:
Personal Tax
Vern Krishna
Page 11
Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164
Feature Titles
Impôt sur le revenu
des particuliers
et sociétés, 31e
édition 2014-2015
Insight into
Canadian Income
Tax 2014-2015
Page 12
Page 13
Joanne E. Magee
Personal Tax
Return Guide,
2014 Taxation Year
Practitioner’s
Income Tax Act
2015, 47th Edition
Page 16
Page 17
David M. Sherman
Paula Ideias
La Loi du Praticien
– Loi de l’impôt sur
le revenu 2015,
31e édition
David M. Sherman
Page 14
Principes de fiscalité :
Affaires, placements,
financement
et situations
personnelles,Édition
2014
Claude Beauregard,
André Labelle,
Marc Papillon,
Robert Morin
Page 17
Stikeman Income Tax
Act Annotated 2015,
57th Edition
Trust Tax Return
Guide, 2015 Edition
Richard W. Pound
Grace Chow
and Ian Pryor
Page 19
Page 22
UFE Case Writing,
A Guide to
Essential Case
Writing Skills
for the Uniform
Evaluation
Jason Fleming
Page 23
Corporate Tax Library
CFE/UFE Tax:
A Guide to
Understanding the
Basics of Canadian
Income Taxation,
4th Edition
Introduction to
Resource Taxation
in Canada
C. Anne Calverley and
Brian R. Carr
Page 25
Jason Fleming
Canadian Resource
Taxation
Brian R. Carr and
C. Anne Calverley
Page 24
Page 10
Indirect Tax Library
GST Memoranda,
Bulletins, Policies,
& Info Sheets,
21st Edition, 2014
David M. Sherman
Page 32
La Loi du
Praticien – Loi sur
l’administration
fiscale, 2014,
14e édition – Loi
annotée
La Loi du Praticien
– TPS-TVQ –
19e édition, 2014 –
Loi annotée
Page 32
Daniel Cantin et
Isabelle Tremblay
Page 33
iii
Feature Titles
Index Tax Library
International Tax Library
Practitioner’s
Goods and Services
Tax Annotated
with Harmonized
Sales Tax 2014,
30th Edition
Canadians
Resident
Abroad 2015
Garry Duncan
Page 35
David M. Sherman
Introduction
à la fiscalité
internationale au
Canada, 3e édition
Jean-Pierre Vidal
Page 37
Page 29
Introduction to
International Tax
in Canada,
2nd Edition
Jean-Pierre Vidal
Page 36
Manager’s Guide to
International Tax
Arthur Cockfield
and David Kerzner
Page 37
The Tax Advisor’s
Guide to the
Canada-U.S.
Tax Treaty
David Kerzner,
Vitaly Timokhov,
David Chodikoff
Page 38
Taxation of
Foreign Affiliates
Angelo Nikolakakis
Page 38
Personal Tax, Estate, and Wealth
Planning Library
The Boomers
Retire - A Guide
for Financial
Advisors and
Their Clients, 4th
Edition
Transfer Pricing
in Canada,
2013 Edition
François Vincent
Page 38
Planning Library
Capacity and Undue
Influence
John E.S. Poyser
Page 49
Not-For-Profit Library
Charities Taxation,
Policy and Practice
Arthur B.C. Drache,
Robert Hayhoe,
David P. Stevens
Page 44
Planning Library
The Fingertip
Guide: Taxation
and Financial
Planning 2014
Lynn Biscott
Page 48
Lynn Biscott
Page 47
Planning Library
Fiscalité
spécialisée, 28e
édition, 2015
Page 52
Planning Library
A Tax Guide for
American Citizens
in Canada
Richard W. Pound
and Max Reed
Page 47
iv
Planning Library
Tax Guide for
Investment
Advisors, 2015
Edition
John R. Mott
Page 49
Feature Titles
Planning Library
Planning Library
Tax Planning
for You and Your
Family 2015
Taxation of Trusts
and Estates: A
Practitioner’s
Guide 2015
KPMG LLP,
Paul B. Hickey,
Peter J. Bangs, and
Carol Bethune
Vous, votre famille
et le fisc 2015
Page 48
Grace Chow
and Ian Pryor
Page 50
Page 47
Provincial Library
Planning Library
Provincial Library
Tax Research Library
La Loi du Praticien
– Loi sur les impôts
du Québec, 17e
édition, 2014-2015
– Loi annotée
Practitioner’s
Ontario Taxes
Annotated 2014
Fall Edition
Page 55
Page 55
Giselle Feldman
The Quest for
Tax Reform
Continues: The
Royal Commission
on Taxation Fifty
Years Later
Kim Brooks
Page 63
v
We offer a smarter way to work by providing information solutions that integrate content, expertise,
and technologies. Our online and mobile device solutions help professionals leverage critical
information and insights, streamline processes, and collaborate with colleagues and clients.
Discover the electronic advantage
Take advantage of state-of-the-art currency features. Online clipping services, bulletin boards, and
other current awareness tools let you keep up with events as they happen – and let you follow them
with minimal effort.
Appreciate the flexibility. Our online products let you view documents and related information from
a variety of angles simultaneously. Use Research Trail functions to retrace where you’ve been, return
to previous documents, or email an outline of your research session to a coworker. Our DVD products
include many time-saving templates for forms and other documents.
Power your research to new levels with our portfolio of online services, print products with
online access, and DVDs.
APFF Centre/Centre de l’APFF
x
The Canadian Payroll Manual
xviii
Carswell Payroll Source™
Le Centre de fiscalité des sociétés
xi
Centre de planification fiscale
et successorale
xi
xii
Estates&TrustsSource™
xv
InsolvencySource™
xvi
Manuel de paie canadien
xviii
Tax & Estate Planning Centre
xi
Checkpoint®
xvii
Taxnet Pro™
vii
Checkpoint Catalyst™
xvii
Thomson Reuters ProView™
xiii
Corporate Tax Centre
vi
xvi
Customs & Excise Centre
x
Taxnet Pro™
Whether you’re new to the taxation field or an experienced
tax specialist, our comprehensive online tax news and
research resource is your one-stop source for answers to your
tax questions.
Taxnet Pro offers full coverage of all Canadian taxes including
income tax, Goods and Services Tax (GST), Harmonized Sales
Tax (HST), and the provincially administered taxes. Along
with all the primary legislation and government documents,
Taxnet Pro also offers the most comprehensive database of
case law related to Canadian tax. Within the service there
are four unique destinations: Corporate Tax Centre, Tax &
Estate Planning Centre, APFF Centre, and Customs & Excise
Centre which are specialty libraries that contain additional
commentary and analysis as well as a collection of practical
tools. Taxnet Pro also offers authoritative and comprehensive
commentary from leading experts. Taxnet Pro includes
essential tools that you can use every day for the simplest to
the most complex tax situation.
Unparalleled content
With complete primary collections and extensive analytical
materials, Taxnet Pro offers exclusive access to the current
commentary from McCarthy Tétrault and other leading
authors to give you clarity and insight into any tax issue.
Intuitive User interface
With seamless linking, comprehensive cross-referencing, and
powerful search options, Taxnet Pro is designed for precision
research that achieves better results.
Powerful technology
Powered by state-of-the-art technology, Taxnet Pro offers the
fastest route to the relevant information that drives better
business decisions.
Commentary
Authoritative commentary and analysis from the industry’s
top tax experts:
sä Principles of Canadian Income Tax (Hogg, Magee and Li)
sä Canada Tax Service (McCarthy Tétrault)
sä Elections Guide (McCarthy Tétrault)
sä Fundamentals of Canadian Income Tax Volume 1 –
Personal Tax (Krishna)
sä Provincial Corporate Tax (Keey)
sä Provincial Personal Tax (Ideias)
sä Goods and Services Tax Analysis (Sherman)
sä Legislative History Notes (Sherman)
sä GST & HST Case Notes (Sherman)
sä Practitioner’s Guide to Retail Sales Tax and the Transition
to Harmonized Sales Tax
sä Ontario Corporate Tax Commentary
sä Tax Practitioners’ Forum (various accounting and law firm
commentary & analysis)
sä Taxation of Trusts & Estates (Chow, Pryor)
sä Canadian Taxation of Life Insurance (Marino, Natale)
sä Taxation & Estate Planning (Brown)
sä Taxation of Corporations, Partnerships and Trusts (Tobias)
sä Practitioner’s Guide to Retail Sales Tax & the Transition to
Harmonized Sales Tax (Keey)
sä Pound’s Notes
sä Submissions –Tax Executives Institute, Canadian
Bar Association, Chartered Professional Accountants
of Canada
Newsletters
Newsletters on Taxnet Pro are a valuable source of
information for the busy Tax Professional who may not
be able to keep up with the daily flow of new information.
They provide context and analysis of the latest changes and
developments in the world of tax.
sä Ameri-Can Tax Talk Newsletter
sä Arbitrary Assessment by Bradley Richard Thompson
(available in English and in French)
sä Blakes on Canadian Tax Controversy & Tax Litigation
sä BorderCrossings
sä Canadian Tax Highlights (Canadian Tax Foundation)
sä Customs & International
sä Energy
sä From the Foreign Desk
sä General Corporate, Ryan Keey, MAcc, CPA, CA
sä GST & HST Times
sä GST & HST Case Notes
sä Indirect Tax by Blakes
sä International Tax by McCarthy Tétrault
sä Taxes & Wealth Management Edited by Miller Thomson
sä Mergers & Acquisitions (M&A) by Torys
sä Mining & Metals
sä New Trends in Commodity Taxes
sä Oil & Gas
sä Pound’s Tax Case Notes
sä Privately Held Companies & Taxes Newsletter
sä Provincial & Territorial Tax Newsletter
sä Scientific Research & Experimental Development (SR&ED)
by Deloitte
sä Tax Hyperion Edited by Bruce Russell (McInnes Cooper)
sä Tax Times
sä Tax Executives Institute (TEI) Submissions
sä Transfer Pricing by KPMG
French Commentary and French Interface
Taxnet Pro has a French user interface to enable bilingual
users whose first language is French to access the content
currently available on Taxnet Pro.
Taxnet Pro also gives you access to valuable commentary from
highly respected French authors who provide a complete
French-language analysis of Canadian Taxation.
Legislation
Legislation available on Taxnet Pro includes the federal
Income Tax Act, the Regulations, the Application Rules, the
Interpretation Act, the Excise Tax Act, the Excise Act, the
Customs Act and other miscellaneous federal statutes and a
multitude of tax-related provincial statutes and regulations.
Case Law
Use the Case Law template to search more than 65,000 cases.
You can restrict your search in a number of ways (i.e. case
name, cite, etc) and you can limit your search to a specific
subject (i.e. federal income tax, GST/HST, provincial tax).
vii
Government Publications
Taxnet Pro includes full access to all publications released by
the Customs Revenue Agency (CRA) and the Department
of Finance, including rulings, directorate letters, explanatory
notes and comfort letters obtained through Access to
Information requests.
Taxnet Pro™
Taxnet Pro PLUS
Experience one-stop searching across two of your most
trusted online tax resources. Taxnet Pro PLUS streamlines
your research activity by maximizing the value of your
Taxnet Pro and TaxFind Online® subscriptions.
Taxnet Pro offre toutes les ressources fiscales canadiennes,
notamment lTimpôt sur le revenu, la taxe sur les produits
et services (TPS), la taxe de vente harmonisée (TVH) de
même que les différentes taxes provinciales. En plus des
textes législatifs de base et des documents gouvernementaux
et les commentaires détaillés provenant diexperts reconnus,
Taxnet Pro comprend la banque de jurisprudence en fiscalité
canadienne la plus exhaustive. De plus, vous trouverez des
commentaires et des analyses ainsi queun ensemble duoutils
pratiques dans le Centre de fiscalité des sociétés, le Centre
de planification fiscale et successorale et dans le Centre
de l’APFF. Taxnet Pro vous donne accès à tous les outils
essentiels qui vous seront utiles au quotidien pour régler
toute situation fiscale, de la plus simple à la plus complexe.
Taxnet Pro PLUS is a federated search functionality that
allows you to search both subscriptions simultaneously. With
Taxnet Pro PLUS capability, you search both databases at the
same time and receive a unified results list. This application is
simple to use and allows you to save searches and bookmark
results. There’s no need to disrupt your current session.
You decide when to follow your results links and dig deeper
within each database.
Subscriptions available on Taxnet Pro
Designed to meet the research needs of the tax professional,
Taxnet Pro provides access to Federal Income Tax, GST,
Provincial Tax, Documents, newsletters to keep you abreast of
the tax trends, and valuable information from Yelle’s Income
Tax References in one subscription.
Individual subscriptions are also available. Contact your
account representative for more information on the different
components offered in Taxnet Pro and to evaluate the
subscription that is most appropriate for your specific needs:
sä Federal Income Tax Library
sä GST Library
sä Provincial Tax Library
sä Business Tax Library
sä Corporate Tax Centre
sä Professional Tax Suite
sä Customs & Excise Centre
sä Tax & Estate Planning Centre
sä APFF Centre
sä Yelle’s Income Tax References
sä TaxNews
sä OECD Collection
Visit www.gettaxnetpro.com for full details or call
1-866-609-5811 (or in Toronto 416-609-5811).
Jurisdiction: Canada (Federal/National)
Carswell
Que vous débutiez comme praticien en fiscalité ou que vous
soyez un expert dans le domaine, trouvez toutes les nouvelles
fiscales et les ressources pour la recherche dont vous avez
besoin en un seul et même endroit.
Un contenu inegale
Grâce à ses collections complètes de qualité supérieure et ses
riches documents d’analyse, Taxnet Pro vous propose un accès
exclusif à un contenu faisant autorité, qui vous apportera clarté
et perspective à l’égard de toute question fiscale.
Une interface utilisateur intuitive
Des hyperliens, des renvois exhaustifs et des options de
recherche puissantes font de Taxnet Pro l’outil par excellence
pour effectuer des recherches précises et pour obtenir des
résultats optimaux.
Une technologie puissante
Grâce à une technologie de pointe, Taxnet Pro vous mène
directement à l’information pertinente et vous conduit à de
meilleures décisions d’affaires.
Commentaires
Des commentaires et des analyses d’experts reconnus :
sä
sä
sä
sä
sä
sä
sä
sä
sä
sä
sä
sä
sä
sä
sä
sä
sä
viii
Principles of Canadian Income Tax (Hogg, Magee et Li);
Canada Tax Service (McCarthy Tétrault);
Elections Guide (McCarthy Tétrault);
Fundamentals of Canadian Income Tax (Krishna);
Goods and Services Tax Analysis (Sherman);
Les Notes historiques reliées à la législation (Sherman);
GST & HST Case Notes (Sherman);
Les commentaires sur la taxe de vente au détail;
Practitioner’s Guide to Retail Sales Tax et le Transition to
Harmonized Sales Tax (Keey);
Les commentaires sur l’impôt des sociétés de l’Ontario;
La tribune des experts (analyses et commentaires de divers
cabinets de comptabilité et de droit);
Taxation of Trusts & Estates (Chow et Pryor);
Canadian Taxation of Life Insurance (Marino et Natale);
Taxation and Estate Planning (Brown);
Taxation of Corporations, Partnerships and Trusts (Tobias);
Les Notes de Pound;
Publications – TEI, ICAA.
Des commentaires et une interface en français
Taxnet Pro offre une interface bilingue pour vous permettre
d’accéder à l’ensemble du contenu en français.
Profitez également des commentaires d’auteurs francophones
reconnus qui vous offrent leur analyse de la fiscalité
canadienne, incluant : Michael Lafontaine, Marie-Andrée
Babineau, Claude Beauregard, André Labelle, Thierry Dorval,
Normand Bérubé, Louis L’Heureux, Daniel Cantin, Isabelle
Tremblay et Étienne Gadbois.
La législation
Vous trouverez entre autres sur Taxnet Pro la Loi de l’impôt
sur le revenu et son règlement, les règles d’application, la Loi
d’interprétation, la Loi sur la taxe d’accise, la Loi sur l’accise, la
Loi sur les douanes, d’autres lois fédérales, de même que des
lois et règlements provinciaux en matière de fiscalité.
La jurisprudence
Le modèle de recherche de jurisprudence vous permet
de rechercher dans une banque de plus 65 000 décisions,
continuellement mise-à-jour. Vous pouvez obtenir des
résultats précis grâce aux options de limitation de la
recherche, entre autres par noms des parties, par référence et
par sujets (par exemples, impôt sur le revenu fédéral, TPS/
TVH, impôt provincial).
Les documents gouvernementaux
Taxnet Pro offre un accès complet aux documents publiés
par l’Agence du revenu du Canada (ARC) et le ministère des
Finances, notamment les décisions, les notes explicatives et
les lettres d’intention obtenues à la suite de demandes d’accès
à l’information.
Abonnements offerts sur Taxnet Pro
Conçu pour satisfaire les besoins en recherche des
professionnels en fiscalité, Taxnet Pro vous permet d’accéder,
dans le cadre d’un seul abonnement, à des documents et des
bulletins en matière d’impôt sur le revenu fédéral, de TPS
et d’impôt provincial, ainsi qu’aux dernières tendances en
fiscalité, de même qu’à des renseignements de grande valeur
provenant du Income Tax References de Yelle.
Il vous est également possible de vous abonner à la carte.
Communiquez avec votre représentant pour obtenir plus
de renseignements sur les différentes options offertes
sur Taxnet Pro et pour évaluer l’abonnement qui vous
conviendrait le mieux :
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Bibliothèque en matière d’impôt fédéral sur le revenu
Bibliothèque en matière de TPS
Bibliothèque en matière d’impôt provincial
Bibliothèque en matière d’impôt des sociétés
Centre de fiscalité des sociétés
Centre de planification fiscale et successorale
Centre de l’APFF
Actualités fiscales
Bulletin BorderCrossings
Bulletin Taxes + Wealth Management
Income Tax References de Yelle
Documents de l’OCDE
Pour plus d’informations, composez le 1-866-609-5811.
Territoires : Canada (Fédéral/Nationale)
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ix
APFF Centre on Taxnet Pro
Corporate Tax Centre on Taxnet Pro
The APFF Centre is a distinct destination on Taxnet Pro,
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demonstration of APFF Centre, please visit
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Le Centre de APFF
La Centre de l’APFF est une destination unique sur Taxnet
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Ce centre divisé en trois sections, Impôt sur le revenu, Taxes
à la consommation et Planification financière, fiscale et
successorale, comprend un contenu exhaustif composé de
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les documents du Congrès annuel de l’APFF, la Revue de
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Le Centre de l’APFF est entièrement intégré à Taxnet Pro, ce
qui vous permet de naviguer via des hyperliens à travers tout
le contenu de la collection de l’APFF
sä Unique Corporate Tax Centre landing page designed
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Full Integration with Taxnet Pro
Corporate Tax Centre is a distinct destination on Taxnet Pro
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x
Le Centre de fiscalité des sociétés
Aiguisez vos réflexes en fiscalité des sociétés grâce à des
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sä Effectuez des recherches dans le centre de fiscalité des
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sä Accédez rapidement aux nouvelles importantes et aux
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sä Économisez du temps en utilisant des outils de travail, dont
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sä Soyez au courant des dernières nouvelles au sein de la
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Pour plus d’informations, contactez-nous au 1-866-609-5811
ou visitez www.gettaxnetpro.com
on Taxnet Pro
Gather all of the information you need with the one-stop Tax
& Estate Planning Centre (TEPC).
Tax & Estate Planning Centre is an online destination
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sä Unique Tax & Estate Planning Centre landing page
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sä Tax Planner Guides – Exclusive information written by the
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allows users to evaluate the credentials of our expert
authors and provides contact information, enabling
users to contact the expert directly for more information
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sä Separately categorized TEPC content in Tax News, the
informative daily newsletter, allows the tax and estate
professional to focus specifically on relevant news
xi
Full Integration with Taxnet Pro
While Tax & Estate Planning Centre is a distinct destination
on Taxnet Pro, it is fully integrated into the Taxnet Pro
service, meaning that Tax & Estate Planning Centre content
can be accessed through the Taxnet Pro table of contents and
search templates. Moreover, the content is fully integrated
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the information. Full integration means finding the right
answers, fast, and in a manner that reflects the way you
conduct research.
Visit www.gettaxnetpro.com for full details
or call 1-866-609-5811 (in Toronto 416-609-5811)
et successorale
Toute l’information dont vous avez besoin en un
seul endroit dans le Centre de planification fiscale
et successorale
Le Centre de planification fiscale et successorale est une
destination en ligne sur Taxnet Pro conçue spécialement
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liés à l’administration des successions. Le centre intègre
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sä Page d’accueil unique du Centre de planification fiscale et
successorale conçue pour améliorer l’expérience utilisateur
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sä Information courante exclusive présentée sous les
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sä Guides du planificateur fiscal – Information exclusive
préparée par des experts qui signalent à l’utilisateur les
principaux enjeux découlant d’autres domaines du droit
en matière de planification successorale Aide-mémoire
interactifs, calculateurs, formulaires à remplir et tableaux
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sä Répertoire des experts en fiscalité permettant d’évaluer
les titres de compétences des auteurs experts et présentant
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communiquer directement avec ceux-ci pour plus de
renseignements ou de précisions
xii
sä Jurisprudence et législation pertinentes autres qu’en
matière d’impôt nécessaires aux fiscalistes pour offrir des
services de planification et d’administration de successions
sä Publications gouvernementales pertinentes pour éviter
aux praticiens un long furetage dans des documents de
l’ARC Pleine intégration à la meilleure information fiscale
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sä Modèle de recherche distinct pour le Centre de
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fiscale classé séparément dans les Actualités fiscales,
le bulletin quotidien d’information, permettant aux
professionnels de l’impôt et des successions de se
concentrer sur les actualités pertinentes
Pleine intégration à Taxnet Pro
Bien que le Centre de planification successorale et fiscale
soit une destination distincte sur Taxnet Pro conçue à
l’intention de la communauté de fiscalistes offrant des
services de planification et d’administration de successions,
il est pleinement intégré au service de Taxnet Pro, ce qui
signifie que le contenu du Centre de planification fiscale
et successorale est accessible par la table des matières et les
modèles de recherche de Taxnet Pro. De plus, le contenu
est pleinement intégré et accompagné de renvois ainsi
que de l’historique et du traitement, offrant des résultats
de recherche complets, quel que soit le moyen d’accès à
l’information. La pleine intégration signifie que vous trouvez
la bonne réponse rapidement et d’une manière qui reflète
votre méthode de recherche.
Customs and Excise Centre
New for 2015
We are pleased to announce the coming of the Customs
& Excise Centre on Taxnet Pro. This online solution will
simplify import/export research, planning, and compliance.
It contains all relevant legislation such as Tariff Acts and
Trade Agreements, pertinent case law from the Canadian
courts and tribunals, government documents such as
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information you need in one place, you will save valuable
time on classification, valuation, and research.
Other key features including a customized landing page,
easy-to-navigate Table of Contents, hyperlinked documents
allowing for faster searching, a dedicated Customs &
International Trade Newsletter, the Bennett Jones Handbook
of Canadian Customs Compliance and of course Tax News to
keep you up to date.
Visit www.gettaxnetpro.com for full details
or call 1-866-609-5811 (in Toronto 416-609-5811)
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Thomson Reuters ProView™ est une plateforme
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sä La Loi du Praticien − TPS-TVQ – 19e édition 2014 –
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For details, call 1-800-387-5164
Visit www.carswell.com/proview
Option plus puissante et dynamique
Contrairement aux autres lecteurs électroniques, la
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sont publiées depuis le 1er octobre 2013)
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ou sur Taxnet Pro via des hyperliens (accessible pour les
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xiv
Estates&TrustsSource™
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sä Allen & Allen, Estate Planning Handbook in fully searchable
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sä Theriault, ed., Widdifield on Executors and Trustees in fully
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please contact your Carswell representative or call
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Order # A90432-66961
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xv
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sä Houlden & Morawetz, Bankruptcy and Insolvency Law
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sä McLaren, Secured Transactions in Personal Property
in Canada
sä Houlden & Morawetz On-Line Newsletter
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xvi
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xvii
The Canadian Payroll Manual
Manuel de paie canadien
Edited by: Carswell Payroll
Consulting Group
Publié sous la direction du Groupe des
conseillers à la paie de Carswell
Find answers to all your payroll questions in this
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Get immediate answers when you need them. Our
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Online
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Carswell
xviii
No de commande 9562908-66961 837 $
Territoire : Canada (Fédéral/National)
Carswell
Accounting and Auditing Practice Library
The Acquisition Value Cycle™:
Creating Shareholder Value Through
Strategic Acquisitions
Howard E. Johnson, MBA, FCPA, FCA, FCMA, CBV, CPA, CFA,
ASA, CF, C.Dir
This book is intended for corporate executives and directors
of public and private companies who see acquisitions as a
means of increasing value for their shareholders. It offers
practical guidance to help corporate acquirers in developing,
structuring and negotiating a good deal, which goes beyond
an attractive purchase price.
This book presents frameworks and tools that are designed
to help buyers identify the key value drivers within an
acquisition target and to develop comprehensive valuation
and pricing models to support corporate decision making
and meet growing corporate governance expectations. It
also provides insight on how deal structuring can be used
to mitigate the risks involved in an acquisition, as well as
effective negotiating strategies and guidelines for ensuring
successful integration.
The Acquisition Value Cycle™ illustrates how shareholder
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from corporate strategy development, through to identifying
acquisition candidates, target company analysis, valuation and
pricing, negotiations, due diligence, closing and integration.
Order # 981889-66961 $84
03/09 hardcover 360 pages 978-0-7798-1889-1
Carswell
Corporate Finance for
Canadian Executives
Howard E. Johnson, MBA, FCPA, FCA, FCMA, CBV, CPA, CFA,
ASA, CF, C.Dir
Corporate Finance for Canadian Executives is designed
to provide business owners, executives and directors of
public and private companies with practical insights on a
variety of corporate finance topics ranging from the public
equity markets to mergers & acquisitions, financing and
restructuring. It is comprised of 17 chapters written by
31 of Canada’s leading corporate finance professionals,
including business valuators, investment bankers, lawyers and
academics. With the escalating demand for good corporate
governance, and the growing need to develop and implement
sound business strategies, this book will prove to be an
indispensable resource for business owners, executives and
directors charged with navigating their companies through
the challenges and opportunities created by the increasingly
complex world of corporate finance.
Order # 981354-66961 $111
07/07 hardcover 650 pages 978-0-7798-1354-4
Carswell
Special bundle offer
Take advantage of our Special Bundle Offer and save $25
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Corporate Finance for Canadian Executives.
Order # 982232-66961 $170
Compensation and Tax Strategies
Ian Quigley, MBA, CFP, CIM
Compensation and Tax Strategies provides a practical review
of leading Canadian compensation strategies and the tax
implications thereof.
Clients demand proactive ideas from their advisors (accountants,
controllers, lawyers and financial planners). Similarly, advisors are
constantly searching for new ways to deepen the client relationship
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enables an advisor to suggest creative, smart and effective planning
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This text is practical and results-oriented. It contains
useful checklists, numerous practical examples, and key
reference materials.
Order # 9281070-66961 $104
12/04 softcover approx. 320 pages 0-459-28107-0
Carswell
Compilation Engagements: A Guide
Shari Mann, CPA, CA
Save time and get the expert resource on performing
compilation engagements. Designed specifically for accounting
professionals who prepare compilation engagements only, this
resource is an essential reference for practitioners interested
in additional guidance on the application of CICA Handbook
Assurance Requirements. This guide will provide the reader
advice on how to deal with a difficult situation with respect to
a compilation engagement, as well as assistance with applying
standards in an efficient and effective manner.
Order # 983855-66961 $217
1 volume looseleaf supplemented book 978-0-7798-3855-4
(1 supplement per year) Supplements invoiced separately
Carswell
Corporate Finance and Canadian Law,
2nd Edition
Christopher C. Nicholls
This book, now in its second edition, fully covers the
framework within which corporate finance deals are done
in Canada. The discussion of the law relating to financing
practices, financial instruments and financial institutions are
integrated with a consideration of some of the topics that
comprise modern finance theory.
1
New financial technologies, originally heralded as a
breakthrough in risk management technology, have
introduced complex new financial system risks and new
legal and regulatory challenges. The international financial
crisis that began in the U.S. subprime mortgage market in
2007, for example, is importantly linked to at least two of
the innovative financial techniques discussed in this book:
securitization and credit default swaps. Other topics include:
sä The “Pooling” vs. “Purchase” accounting controversy
sä Economic theory such as Efficient Market Theory, the
Modigliani-Miller Theorem and the Capital Asset Pricing
Model (CAPM)
sä Simple bond and share valuation, NPV (Net Present Value)
and IRR (Internal Rate of Return)
sä The role of Canadian financial institutions, as well as a
discussion of the forces underlying global consolidation in
the financial industry
sä The role of securities exchanges including Canadian stock
exchange restructuring
The ongoing development of financial techniques presents
almost limitless opportunity for creative lawyering. Let this
introduction to corporate finance principles help you get a
competitive edge in the practice of corporate finance law.
Order # 985329-66961 $160
03/13 softcover approx. 400 pages 978-0-7798-5329-8
Jurisdiction: Canada (Federal)
Carswell
Designing and Using Effective
Analytical Procedures
Jane Bowen, CPA, CA and Kenneth J. Caplan, MBA, CPA, CA
Properly designed and performed analytical procedures are
efficient and powerful means of obtaining assurance about
financial statement items in review and audit engagements.
The use of analytical procedures enables the practitioner to
identify matters of concern quickly, meet the professional
standards required for each engagement and select other
appropriate procedures as required.
Designing and Using Effective Analytical Procedures helps the
practitioner take full advantage of the power of analytical
procedures in the following ways:
sä It gives an overview of the professional standards related
to analytical procedures and guidance on developing
appropriate analytical procedures to obtain various levels
of assurance about financial statement items.
sä It presents numerous case studies, based on actual
medium-size businesses and accompanied by commentary,
to illustrate ways of using various types of information to
develop expectations to detect material misstatements, and
how to deal with differences between expected and actual
results revealed by analytical procedures.
Order # 9281054-66961 $133
Carswell
2
Governance, Accountability,
and Sustainable Development:
A New Agenda for the 21st Century
Nick A. Shepherd, FCMC, CPA, CGA, FCCA
The 21st century is a world of intellectual capital knowledge
management and intangible assets. Governance frameworks,
accounting standards and approaches to corporate
accountability developed and effective for the industrial
age no longer meet society’s needs. The result has been
a massive lack of trust in both private and public sector
enterprises. This book focuses on how shareholders, owners,
directors, legal advisors, accountants and business leaders
can accommodate these aspects of corporate governance and
build accountability frameworks that respond to changing
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Weaving together the many new approaches to management
and corporate governance that have been evolving over
the past 20 years, with the problems created through
a fundamental lack of accountability demonstrated
through scandals, crises and lack of corporate integrity
and accountability, the book maps the way for corporate
accountability and builds a framework that can be used to
move forward.
Order # 928195X-66961 $91
05/05 softcover approx. 300 pages 0-459-28195-X
Carswell
Guide to Preparing Financial Statements
Jane Bowen, CPA, CA and Shari Mann, CPA, CA
This Guide is the definitive sourcebook for accounting
professionals preparing financial statements in Canada.
Increasingly complex Canadian pronouncements regarding
financial statements, such as those from the CICA’s Emerging
Issues Committee, are analyzed in this exhaustive, updatable,
three-volume work. Throughout the text you will discover
policy guidelines for consistent preparation and technical
quality of standard statements and for alternative styles and
formats. Lavish use of sample statements, notes to financial
statements, and reporting checklists, will assist you to comply
with GAAP.
An accompanying interactive CD-ROM, which contains the
Summarized Financial Reporting Checklist (Short-form
Disclosure Checklist), Disclosure Requirements for Financial
Statements of Non-Public Businesses (Long-form Disclosure
Checklist) and Financial Statement Disclosures in Microsoft
Word format, provides a convenient way for professionals to
access a wide range of practical information on specific tasks
that will save you time.
Table of Contents: Volume 1äsä"ASICä&INANCIALä3TATEMENTSäANDä
!PPLICABILITYäOFä3TANDARDSäsä&ORMäANDä3TYLEä#ONSIDERATIONSäsä
4HEä"ALANCEä3HEETäsä4HEä3TATEMENTäOFä)NCOMEäsä4HEä3TATEMENTä
OFä2ETAINEDä%ARNINGSäANDä/THERä3HAREHOLDERä!CCOUNTSäsä
4HEä3TATEMENTäOFä#ASHä&LOWSäsäVolume 2äsä3UPPLEMENTARYä
)NFORMATIONäsä"USINESSä#OMBINATIONSäsä!UTOMOBILEä$EALERSHIPSä
sä2ETAILINGä)NDUSTRYäsä#ONSTRUCTIONä#ONTRACTORSäsä2EALä%STATEä
$EVELOPERSäsä.OT&OR0ROFITä/RGANIZATIONSäsäVolume 3äsä2ELATEDä
0ARTYä4RANSACTIONSääsä%NTERPRISESäINäTHEä$EVELOPMENTä3TAGEäsä
.OTESäANDä$ISCLOSURESäTOä&INANCIALä3TATEMENTSäsä)NDEX
Order # 9573691-66961 $586
You gain practical, hands-on assistance with all aspects of
the new reporting requirements for all major entity types
that require financial reporting under International Financial
Reporting Standards (IFRS) or Canadian Generally Accepted
Accounting Principles (GAAP) for private companies.
3 volume looseleaf supplemented book + CD-ROM 0-459-57369-1
Anticipated upkeep cost – $134 per supplement
(1-2 supplements per year) Supplements invoiced separately
Carswell
The guide brings you up to date on IFRS implementation
with clear explanations, summaries of the current year’s
changes in reporting requirements, and model sets of
accounts that can be used to prepare financial statements for
a variety of Canadian entities.
Guide to Review and
Compilation Engagements
A Wealth of Checklists, Illustrative Models
and Precedents
sä Extensive commentary on assessing the rules, standards and
changes in financial reporting in Canada
sä Illustrative examples of all major entity types, including
listed public companies and private companies reporting
under Canadian GAAP
sä Compliance and disclosure checklists to ensure
compliance with the requirements of corporate law
and National Instruments.
Shari Mann, CPA, CA
Save time with this Guide, a convenient, cost-efficient
reference manual for solving the problems accounting
practitioners encounter when undertaking complex review
and compilation engagements. Reviews of engagement
procedures, reporting checklists, worksheets, sample letters,
and illustrative working papers – all assist in bringing
a consistency of approach to review and compilation
engagement procedures.
Table of Contents: Volume 1äsä)NTRODUCTIONä"ACKGROUNDäANDä
!DMINISTRATIONäsä2EVIEWä0ROCEDURESäsä2EVIEWä%NGAGEMENTä
2EPORTäsä#OMPILATIONä0ROCEDURESäsä.OTICEäTOä2EADERäsä&ORMä
ANDä0RESENTATIONäOFä&INANCIALä3TATEMENTSäsä#ASHä&LOWä
3TATEMENTSäsä5NINCORPORATEDä%NTITIESäsä)NTERIMä&INANCIALä
2EPORTINGäsä0ERSONALä&INANCIALä3TATEMENTSäsä2ELATEDä0ARTYä
4RANSACTIONSäANDä%CONOMICä$EPENDENCEäsäVolume 2 –
)LLUSTRATIVEä2EVIEWä7ORKINGä0APERSäsä)LLUSTRATIVEä#OMPILATIONä
7ORKINGä0APERSäsä%XTRAORDINARYä)TEMSäsä3UBSEQUENTä%VENTSä
sä#ONTINGENCIESäsä#ONTRACTUALä/BLIGATIONSäsä#OMMITMENTSä
sä!CCOUNTINGäFORä)NTERESTSäINä*OINTä6ENTURESäsä$IFFERENTIALä
2EPORTINGäsä!PPENDICESäsä)NDEX
Order # 9574035-66961 $426
2 volume looseleaf supplemented book 0-459-57403-5
Carswell
XYZ Model Financial Accounts: Preparing
Financial Statements Under IFRS and
Canadian Accounting Standards 2012
Moore Stephens
This comprehensive new resource is your desktop guide to
preparing financial statements under the new mandatory
reporting requirements. Authored by an international team
of industry specialists experienced in global best practices,
it will help you manage the complexities of the new
financial reporting.
Order # 985192-66961 $335
Annual volumes supplied on standing order subscription
Carswell
XYZ Model Financial Accounts
Workbook 2012
Moore Stephens
The XYZ Model Financial Accounts Workbook provides
practical guidance in applying the requirements of IFRS and
Canadian GAAP. This Workbook can be used in conjunction
with the XYZ Model Financial Accounts – Preparing Financial
Statements under IFRS and Canadian GAAP as a reference
guide in understanding how to apply the measurement and
recognition requirements for common accounting scenarios.
This Workbook is aimed at various groups of readers,
including public practitioners, accountants in business
and accounting students who have a desire to gain a better
understanding of the application of IFRSs in Canada. It
examines and explains IFRS requirements, illustrating their
application using practical examples presented in short case
studies and summarizing the requirements in easy-to-read
point form, tables, flow-charts and diagrams.
Order # 985113-66961 $98
Carswell
Other Related Titles
Guide to Accounting for Not-For-Profit Organizations, Revised Edition
Page 44
Guide to Estate & Trust Accounting
Page 51
Planning Library
3
Controllership Guide
Jeffrey D. Sherman, FCPA, FCA, CIM
The four-volume Controllership Guide is a vital resource for
anyone involved in accounting and finance. It provides concise
and authoritative reference information for large, medium-sized
and small organizations. The focus is on businesses, but the
information is also applicable to not-for-profit organizations
and governments. The volumes in the Guide may be used as a
reference for experienced financial professionals or as a resource
for those learning new skills.
The guide consists of four volumes, available individually
or together:
sä Controllership Guide: Planning and Reporting
sä Controllership Guide: Control
sä Controllership Guide: Costing
sä Controllership Guide: Technology and Systems
The Guide is designed to be easy to use: written in a
straightforward, concise and direct style, with many
appendices with checklists and forms. These checklists and
forms are also available on the companion CD-ROM that is
updated as new releases appear.
Controllership Guide: Planning and Reporting is a guide to
internal control, risk management, budgeting, performance
measurement and reporting for controllers and CFOs in
Canadian companies. This volume is directed at planning and
reporting, featuring:
sä Management of the accounting department
sä Internal control
sä Risk management and insurance
sä Budgeting
sä Performance measurement
sä Management and financial reporting
Order # 981741-66961 $170
1 volume looseleaf supplemented book + CD-ROM
978-0-7798-1741-2
Controllership Guide: Control is focused on management of
specific accounting and finance functions to ensure effective
and efficient processes and controls are in place for:
sä cash management
sä receivables and receipts
sä inventory
sä purchasing and payables
sä taxes
The controller is the manager in charge of accounting activity
and records: the senior individual in charge of the day-to-day
accounting activity. This guide is directed at the Canadian
controller, and focuses on Canadian laws and practices. It
4
covers control issues for controllers in ensuring accurate and
efficient processing of transactions.
Order # 981742-66961 $170
978-0-7798-1742-9
Controllership Guide: Costing covers:
sä costing methodologies
sä standard costing
sä product life cycle costing
sä activity-based costing
sä value chain analysis
sä supply chain
sä transfer pricing
Traditionally, costing is used for enterprises that carry
physical inventory. But the concepts should be applied to any
business or organization, whether it sells products or services.
Order # 981743-66961 $170
978-0-7798-1743-6
Controllership Guide: Technology and Systems covers
state of the art issues in accounting and control including
information technology, facilities and equipment, and
carbon offset credits and other environmental issues from
the perspective of the management accountant. Managing
information is vital because it provides the nervous system
of an organization. It enables daily processing, periodic
reporting, supervision and control, and many other processes
and reporting modalities essential for success.
Controllership Guide: Technology and Systems discusses:
sä information technology
sä enterprise resource planning
sä environmental management
sä business process improvement
sä compensation management
sä payroll
sä facilities and equipment
sä negotiating leases
Order # 981744-66961 $170
978-0-7798-1744-3
Order all 4 volumes and save
Order # 981949-66961 $576
Carswell
The Canadian Credit and Collection
Guide, 2nd Edition
Ross Edmunds
Optimize your organization’s cash inflows, minimize bad
debts and better control credit risks by developing proven,
pro-active yet straightforward credit and collection policies,
detailed in this comprehensive Guide. This text provides
practical guidance on opening and monitoring credit
accounts, evaluation of credit lines, collection activities
and training collection staff, and much more. An annual
salary survey for credit managers is included. Recently,
management topics have been added. It’s a complete package
for your organization, all supplemented by helpful diagnostic
checklists and sample forms and letters.
Order # 9562983-66961 $447
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Business Transactions Guide
A. Paul Mahaffy, B.A. (Hons.), LL.B., M.B.A., F.I.C.B.
The perfect guide to negotiating and structuring business
transactions, Business Transactions Guide explains the business
terms that will eventually comprise the resulting agreements.
Unlike existing books focused on commercial transactions
which simply provide agreement precedents, this book
summarizes the terms usually found in these agreements,
written in a reader-friendly way so that you will be better
prepared for contract negotiations, as well as be better
equipped to explain the contract terms to others within their
respective organization. The book was designed as a guide
to assist, not in drafting certain business agreements, but in
understanding them in the context of the deal process from
initial discussions to closing. Suitable not only for those
within the accounting, financial and legal community, but
for those in general business as well who deal with a variety
of contracts in the course of their day. From confidentiality
agreements and Financial Institution Commitment Letters to
partnership, shareholder and joint venture agreements, this
book provides the guidance you need to get the best deal.
Order # 982329-66961 $56
Annual editions supplied on standing order subscription
Carswell
Canadian Treasury Management,
Fourth Edition
Jeffrey D. Sherman, FCPA, FCA, CIM
Consisting of 21 chapters, Canadian Treasury Management,
Fourth Edition, covers broad strategic areas such as business
strategies, risk management and governance. Numerous
specialized treasury topics are covered from managing interest
rate risk, cash management and electronic payments, to credit
and collections, and security analysis.
New topics in the fourth edition include:
sä Business strategies from the perspective of the
treasury function
sä Governance and compliance
sä Enterprise risk management
sä Internal control
sä Banking and financial services
sä The Canadian financial system and financial institutions
sä Investor and depositor protection
sä Legal and accounting issues in treasury management
Order # 985129-66961 $168
10/12 hardcover approx. 650 pages 978-0-7798-5129-4
New editions supplied every two years on standing order subscription
Carswell
Guide to Expense Management
Wayne Sigen
Expenditure management is a key component of skillful
financial management. The Guide to Expense Management
will help any enterprise improve profitability and cash flow.
All managers will find the Guide useful, but business owners
and operating managers will profit most from this Guide.
It provides an organized approach to expense management
opportunities available within the enterprise without
demanding scarce executive time for extensive research.
Easily completed checklists quickly point the way to potential
savings, better practices, improved effectiveness and increased
profitability. Any one of more than 1,000 management tips
will return much more than the investment in this Guide.
Each tip will conserve cash resources so that more is available
to fulfil the enterprise objectives. Whether you are targeting
specific areas or simply need a comprehensive overview, this
leading Guide to Expense Management will show you precisely
how to manage expenses better.
Order # 9277553-66961 $123
11/01 softcover 634 pages 0-459-27755-3
Carswell
FILELAW® (National)
TAB Products of Canada Limited
FILELAW delivers full-text citations on a single CD-ROM
providing direction on classification of records for storage.
Now you can establish an appropriate retention schedule and
reduce costly storage space with this accessible reference tool.
You’ll benefit from the combined expertise of TAB, Canada’s
leading records management consultants, and Carswell, the
premier Canadian publisher of legal and business information
in print and electronic formats. The powerful searching
capabilities allow you to search by jurisdiction, topic or
industry, type of record, code number of record, keywords or
phrases, name or citation of the statute or regulation, or any
combination of the above.
National Edition: One CD-ROM containing all the statutory
and regulatory provisions that affect the retention or
5
limitation of particular records – both at the federal level and
for all provinces.
Provincial Editions also available at $3406 each.
Order # L90400-66961 $5163
07/95 CD-ROM annual subscription
Carswell
Detailed licensing and pricing information available by calling
1-800-387-5164 in Toronto 416-609-3800
From Conflict to Trust: How Mutual Funds
Manage Conflicts of Interest
Fidrisk Collection
André Fok Kam
This is the first book ever published on a novel experiment
in mutual fund governance – the Independent Review
Committee, which has been a regulatory requirement in
Canada since 2006. The Independent Review Committee
is the first attempt in any country to dedicate a fully
independent body to the oversight of mutual funds.
Mutual funds are an important component of the investment
portfolio of most Canadians. Yet, few investors understand
the inner workings of a mutual fund or are aware of the
conflicts of interest inherent in the management of a fund.
A fund is managed by a manager who enjoys considerable
discretion in the exercise of its broad powers and over which
investors have little control. There is a risk that the manager
will use its discretion to further its own interests rather than
those of investors.
The book describes the major conflicts of interest that may
arise in the operation of a mutual fund and explains how they
may be managed, with particular emphasis on the critical
role of the Independent Review Committee. The theme of
the book is that, provided appropriate controls are in place,
conflicting interests need not be incompatible with mutual
trust between investor and fund manager.
A must read for:ä)NVESTORSäANDäTHEIRäADVISERSäsä&UNDäMANAGERSä
sä0ORTFOLIOäADVISERSäsä)NVESTMENTäANDäMUTUALäFUNDäDEALERSäsä
Independent Review Committees of investment funds.
Invest in knowledge: Many books exist on how mutual funds
AREäREGULATEDäTHISäONEäEXPLAINSäHOWäTHEYäACTUALLYäWORKäsä)Tä
contains information you shouldn’t be without, especially in
the wake of the publication of National Instrument 81-107
sä)NDEPENDENTä2EVIEWä#OMMITTEEäFORä)NVESTMENTä&UNDSäsä
It is written in plain English, by an author with first-hand
EXPERIENCEäOFäTHEäINVESTMENTäFUNDäINDUSTRYäsä)TäOFFERSäAä
comprehensive glossary; you’ll never have to wonder about
WHATäAäPARTICULARäTERMäMEANSäsä)TäINCLUDESäFURTHERäREADINGä
suggestions for those who want to delve deeper into a subject.
Order # 981928-66961 $75
Carswell
New Edition
The Private Company: A Legal and
Business Guide for Owners and
Managers, Second Edition
A. Paul Mahaffy, B.A. (Hons.), LL.B., M.B.A., F.I.C.B.
This book provides guidance to the owners and managers of
private companies on how to deal with the many challenges
they experience when establishing, operating and financing
their companies. It contains chapters relating to starting up,
dealing with employees, obtaining debt and equity financing,
protecting intellectual property, creditor proofing, director
duties and liabilities, dealing with shareholders, business
succession and company governance. It essentially provides
“one stop shopping” by giving an overview of the main issues
which owners and managers should be aware of, so that
they can be more proactive and better equipped to deal with
their companies’ shareholders, bankers, employees, and other
stakeholders and reduce the likelihood of disputes arising.
Order # 986068-66961 $57
Carswell
Records and Information Management
Audit Toolkit
Michael O’Shea and Katherine Chornoboy, MLS, MBA
This product is an electronic audit tool based on accepted
principles, national & international standards for managing
business records and information. The tool provides a gap
analysis style self-audit that provides a detailed report of strengths
& weaknesses in the current program for managing information
as well as an action plan for rectifying the deficiencies.
The three modules included in the basic Toolkit address:
sä Records Management Best Practice (based on ISO 15489)
sä Privacy requirements (based on the Canadian
Standards Association Model Code for the Protection
of Personal Information)
sä Regulatory requirements (based on Canadian Securities
Administrators National Policy 58-201 Corporate
Governance Guidelines (the Policy) and National Instrument
58-101 Disclosure of Corporate Governance Practices, which
in turn, reflect the U.S. Sarbanes-Oxley Act).
Each Module consists of a series of questions. After answering
each question in the module, reports can be generated to provide
action plans for future program enhancements. These reports can
be used after subsequent audits to measure improvements since
the previous assessment was completed. There are also a series of
sample documents that can be used as templates which you can
tailor to your individual situation and requirements.
Additional modules for the toolkit are available that address:
sä %LECTRONICä2ECORDSäBASEDäONäTHEä#'3"äSTANDARDä%LECTRONICä
Records as Documentary Evidence)
sä )MAGINGä2ECORDSäBASEDäONäTHEä#'3"äSTANDARDä-ICROFILMä
and Electronic Images as Documentary Evidence).
Additional modules available at $107 per module.
Order # A97013-66961 $421
08/08 online annual subscription service
Carswell
6
Records and Information Management
Formerly Records Retention: Law and Practice
Richard Loranger, MA, CRM, CIP, and
Stephen J. Cronkwright, CRM,
InfoMatrix Records Management Consulting Records and Information Management is a comprehensive guide,
designed especially for legal and accounting professionals. It
provides a complete reference to the principles and practices
of records retention and to the legal obligations of Canadian
businesses to retain documents and files. This book deals with
a wide range of issues related to retention, accessibility, value,
and permissible destruction of business and professional
records under federal and provincial statutes.
Contents: )NTRODUCTIONäsä#ORPORATEä3ECURITIESäANDä,IMITEDä
0ARTNERSHIPä2ECORDSäsä4AXATIONä2EQUIREMENTSäFORä2ECORDSä
2ETENTIONäsä7ORKPLACEä3AFETYä2ECORDSäsä!CCESSäTOä)NFORMATIONä
sä4HEä!DMISSIBILITYäOFä"USINESSäsä2ECORDSäINä#OURTä0ROCEEDINGSä
sä2ECORDSä3ECURITYäsä$ESTRUCTIONäOFä2ECORDSäsä2ECORDKEEPINGä
FORä$ISSOLVEDä#ORPORATIONSäsä,AWYERSä!CCOUNTINGä2ECORDSäsä
2ECORDSä2ETENTIONä)SSUESäFORä#HARTEREDä!CCOUNTINGä&IRMSäsä
Document Retention and Anti-Trust Compliance Programs
sä&EDERALä'OODSäANDä3ERVICESä4AXäsä2ECORDä2ETENTIONäINä
)NSOLVENCIESäsä$IRECTORSä$UTIESäsä)NFORMATIONä0RIVACYä)Nä4HEä
.OTä3Oä0RIVATEä3ECTORäsä4HEä5SEäOFä%LECTRONICä$OCUMENTSä
ä4HEIRä)MPACTäONä,EGALä!DMISSIBILITYäsä%MERGENCYä
Management-Disaster Preparedness, Recovery and Resumption
0LANNINGää0ROGRAMä%XECUTIONäsä!RCHIVES!ä2OLEäINä4RANSITIONä
sää4HEäSarbanes-Oxley Actä0ARTää!ä,EGISLATIVEä2EVIEWäsä
The Sarbanes-Oxley Act, Part 2: Laying a Foundation for
4OMORROWäsä4HEREä!REä"URIEDä4REASURESäINä9OURä&ILEä2OOMSä
sä/CCUPATIONALä(EALTHäANDä3AFETY$OäORä$IEäsä%MPLOYMENTä
2ECORDSä)NCLUDINGä0AYROLLäsä)NTELLECTUALä0ROPERTY7HOSEä)DEAä
7ASäITä!NYWAYäsä2ECORDSä-ANAGEMENTäINä,AWä&IRMSäsä#ANADAä
ANDäITSä%NVIRONMENTä0ARTääsä#ANADAäANDäITSä%NVIRONMENTä
0ARTääsä7ORKERSä#OMPENSATION2ETURNäTOä7ORKäORä2ETURNäTOä
(EALTHäsä2ECORDSäANDä)NFORMATIONä-ANAGEMENTä%VOLVINGäTOä
&ITäTHEä4IMESäsä#ORPORATEä$ISSOLUTIONv"REAKINGäUPäISä(ARDä
TOäDOväORäISäITäsä#LOUDä#OMPUTING#ANä)ä3TILLä'OVERNäMYä
INFORMATIONäsäFighting Internet and Wireless Spam Act (FISA)
sä4ELECOMMUNICATIONSäINä#ANADAäsä-ANAGINGä%NGINEERINGä
$OCUMENTATIONäsä2ECORDSäANDä)NFORMATIONä-ANAGEMENTä
#OMPETENCIESä0OSITIONSä%DUCATIONäANDä#ERTIFICATIONSäsä
)NFORMATIONä'OVERNANCEä0ULLINGä$OWNäTHEä3ILOSäsä+NOWLEDGEä
-ANAGEMENTäsä!PPENDICES2ECENTLYäADDED
sä Cloud Computing – Can I still govern my information?
sä The Electronic Commerce Protection Act aka FISA – Fighting
Internet and Wireless Spam Act
Order # 8203322-66961 $360
Anticipated upkeep cost for all formats – $108 per supplement
Order # L95152-66961 $360
3 volume looseleaf supplemented book + online (includes password)
L95152
Order # L95153-66961 $317
Online version of 3 volume looseleaf supplemented book
Includes password L95153
Carswell
Records Retention: Statutes
and Regulations
TAB Products of Canada
Records Retention: Statutes and Regulations (Federal and
Ontario Editions) provides a unique database of the
records retention requirements included in federal statutes
and regulations. As an essential companion to Records and
Information Management they provide a unique database of
records retention requirements and direction on classification
of records for storage. They contain full citations including
amendments and verbatim text from relevant legislation, and
delivers tried and true searching techniques to assist the records
manager in uncovering relevant retention requirements.
Federal Edition
Order # 9573888-66961 $295
Base work includes binder and federal jurisdiction
Supplements invoiced separately
Ontario Edition
Order # L20371-66961 $295
3 volumes looseleaf supplemented book
Base work includes binder and federal jurisdiction
Jurisdiction: Canada (Ontario)
Carswell
The Canadian Payroll Manual/Manuel de paie canadien
The Owner/Manager’s Payroll Manual
Page xvi
Page xviii
Page 40
Managing Payroll
7
Core Income Tax (Federal) Library
New Edition
Administration of Income Tax 2014
Colin Campbell, B.A., M.Sc., Ph.D., LL.B.
Administration of Income Tax is a comprehensive treatment of the
law governing the administration of federal income tax in Canada
(and provincial income taxes administered by the CRA under
collection agreements). It is written from a taxpayer’s perspective
and provides the framework for tax returns, payments, audits,
assessments and reassessments, objections and appeals.
This desktop reference work includes a comprehensive
Topical Index and a Table of Cases. Also included is contact
information for the Canada Revenue Agency (CRA), the
Tax Court of Canada, the Federal Court of Appeal and the
Supreme Court of Canada, Limitations and Contingent dates
under the Income Tax Act, Penalties and Offences tables, and
Prescribed Interest Rates on Over/Underpaid Taxes.
Order # 986336-66961 $151
Carswell
Canada Income Tax Law and Policy
A five-binder looseleaf reference that includes Income Tax
Regulations, Interpretation Bulletins, Information Circulars,
Tax Rulings, and current tax forms. Subscribers also receive
all new editions of the Stikeman Income Tax Act Annotated
and a copy of the Federal Budget special release included with
their subscription.
Canada Tax Manual and Canada Income Tax Law and Policy
may be purchased together for a combined price (see Canada
Tax Manual/Canada Income Tax Law and Policy Combo).
Order # 8201354-66961 $1496
5 volume looseleaf annual subscription service 0-88820-135-4
(12 releases per year)
Carswell
Canada Tax Cases
Editor-in-Chief: Richard W. Pound, O.C., O.Q., Q.C., FCPA, FCA
Canada Tax Cases reports all judgments concerning federal
income taxation handed down by the Supreme Court of
Canada, the Federal Court, the Tax Court and the upper
courts of the provinces. Includes comprehensive headnotes,
topical and statutory indexes, and tables of appeals. A
complimentary twice-monthly newsletter, Pound’s Tax Case
Notes, summarizes, reviews and rates cases reported in each
release. The reviews and ratings enable the busy practitioner
to determine which cases merit further attention.
8
Pound’s Tax Case Notes is also available as a separate subscription for
those who want a twice-monthly review of the latest jurisprudence.
Order # A20102-66961 $1510
1 volume looseleaf annual subscription service 0008-2740
Bound volumes supplied on a separate standing order subscription.
Carswell
Canada Tax Cases Index & Citator
A consolidation of all finding lists published in the annual
volumes of Canada Tax Cases from January 2004. With these
lists, you can trace all reported and cited cases at all court
levels. Case and statute citations and a thoroughly revised
topical index ensure precise time-saving research. Both
Canada Tax Cases and Dominion Tax Cases are referenced.
Cumulative supplements shipped on standing order subscription.
Bound volume edition of the Canada Tax Cases Index &
Citator (consolidated from 1972 to 1995 and from 1996 to
2003) are available for purchase separately.
Order # 8201486-66961 $182
Carswell
Canada Tax Manual
Ryan Keey, MAcc, CPA, CA
If you need a comprehensive, plain language treatment of
the Income Tax Act, the Canada Tax Manual is your answer.
It is logically organized by topic in order to facilitate fast and
efficient research for the busy tax professional. Simply turn to
the appropriate chapter to find the comprehensive analysis and
commentary you need to accomplish a specific task, such as:
sä Treating various forms of employee benefits
sä Choosing an acceptable method of inventory valuation
sä Calculating partnership income
sä Ascertaining the deductibility (or non-deductibility) of
particular interest charges
sä Computing the tax of a deceased taxpayer
sä Filing an objection to or appeal from a tax assessment
sä Determining which shareholder benefits are deemed to
constitute income and not a dividend
sä Maintaining adequate books and records.
Included in the annual subscription price are copies of the
Federal Budget special release and the twice-monthly Tax
Times newsletter. These bonus publications will ensure that
you are always on top of the latest amendments, regulations,
and cases affecting you and your clients.
Order # 8201362-66961 $913
(10 releases per year)
Carswell
Canada Tax Manual/Canada Income
Tax Law and Policy Combo
Combination of our simple, non-technical Canada Tax
Manual and our Canada Income Tax Law and Policy fivebinder set. Subscribers also receive all new editions of the
Stikeman Income Tax Act and the Federal Budget special
release, at no extra charge. There is also a complimentary
twice-monthly newsletter (Tax Times).
The Canadian Family Business Guide covers:
sä Benefits and challenges of family businesses
sä Family business model
sä Dealing with conflict within a family business
sä Managing expectations
sä Developing a strategy
sä Types of family business owners
sä Estate planning
sä Succession planning and implementation
Order # L20111-66961 $2127
Order # 984898-66961 $22.95
7 volume looseleaf annual subscription service L20111
Carswell
Carswell
Canada’s Tax Treaties 2011
New Edition
Canada’s Tax Treaties 2011 is a complete consolidation of the
full text of Canada’s tax treaties to October 2010.
Canadian Federal Budget 2014
This edition includes:
sä All updates to the full text of Canada’s tax treaties as of
October 1, 2010
sä Updated Income Tax Conventions Interpretation Act,
R.S.C. 1985, c. I-4, as amended
sä Full text of Canada’s Tax Information Exchange Agreements
sä Commentary regarding Tax Information
Exchange Agreements
sä Current status of Tax Information Exchange Agreements
sä Updated Table of Treaty Withholding Tax Rates
sä Full updated annotations for the Canada-U.S. tax treaty
including history, technical explanations, related provisions,
and interpretation bulletins references
Order # 983456-66961 $130
11/10 hardcover 2004 pages 978-0-7798-3456-3
New editions supplied on standing order subscription
Carswell
The Canadian Family Business Guide
KPMG Enterprise™
The Canadian Family Business Guide is designed to provide
helpful assistance and advice to business families and their
advisors. Based on KPMG Enterprise’s philosophy that the
family and the business are inextricably linked and should
support each other, this guide offers a valuable premise – the
stronger the family, the stronger the chance that the business
will endure. Filled with helpful suggestions and tips from
KPMG Enterprise advisors, this guide highlights the unique
management challenges and opportunities, the potential
impact of these challenges and issues on the business’
operation and ownership, and the best management strategies
to achieve both short- and long-term success. This guide
imparts proven approaches and strategies to help clients
manage their family issues with success.
McCarthy Tétrault LLP
The Canadian Federal Budget Commentary provides the
Tax related portions of the Federal Budget with the expert
commentary of McCarthy Tétrault LLP, one of Canada’s
largest law firms and a leader in Canadian tax law.
Order # 986265-66961 $27
Carswell
The Canadian Taxpayer
Editor: Arthur B.C. Drache, C.M., Q.C.
Throughout its popular legacy, this newsletter has been
providing the topical analysis of the issues that have been
keeping Canadian tax professionals “in the know” for more
than three decades.
Arthur Drache brings his years of political and tax experience
to this unique newsletter that provides you with authoritative
commentary on developments in tax – the information you
need to stay on the cutting edge. Every two weeks subscribers
EAGERLYäANTICIPATEäTHEäARRIVALäOFäTHEäLATESTäINä4AXäTRENDSäsä
0OLITICALäAPPOINTMENTSäsä4AXäPOLICIESäsä,ANDMARKäCASESäsäANDä
much more.
Includes quarterly consolidated topical indexes.
Order # A20108-66961 $580
Annual subscription newsletter (24 issues per year) 0225-0608
Also available in electronic format
Order # A20189-66961 $580
Annual subscription newsletter – electronic A20189
Call 1-800-387-5164 for ordering details
Carswell
9
New Edition
New Edition
CFE/UFE Tax: A Guide to Understanding
the Basics of Canadian Income Taxation,
4th Edition
2014 Department of Finance Technical
Notes: Income Tax, 26th Edition
Jason Fleming, CPA, CA, MAcc
Finance’s explanation of the purpose and application of each
section of the Act and an explanation of each amendment
organized by section of the Act – in the words of those who
drafted the amendments.
While the UFE (Uniform Evaluation) is changing to the CFE
(Common Final Evaluation) in 2015, the importance of
case writing skills will not change. CFE/UFE Tax: A Guide to
Understanding the Basics of Canadian Income Taxation, 4th
Edition is an easy-to-read text on federal income taxation in
Canada. This book gives the necessary technical details while
also giving readers an intuitive and big-picture understanding
of income taxation, which is essential for the CFE/UFE.
The guide focuses on giving students a technical but basic
understanding of income taxation and is designed to introduce
readers to the basics of income taxation using plain language.
Introductory tax texts are normally very lengthy due to the
complexity of the Canadian income tax system but the author
of this work has endeavoured to eliminate the highly technical
aspects of Canadian taxation and has provided the basic
principles in an easy to understand and readable book.
Order # 986355-66961 $51
Carswell
New Edition
Corporate Tax Return and Provisions
Guide, 2015 Edition (T2)
Corporate Tax Returns and Provisions Guide, 2015 Edition is
the most in-depth corporate tax return preparation product
available on the market and is the only guide that covers both
the preparation of the corporate tax provision for accounting
purposes and the preparation of related corporate income tax
returns in an integrated fashion. The comprehensive 15 chapter
Guide will answer your questions on completing the federal
T2 Corporation Income Tax Return (T2 return), the Quebec
Corporation Income Tax Return (CO-17 return), and the Alberta
Corporate Tax Return (AT1 return) and will assist in ensuring the
income tax provision is prepared in accordance with the financial
accounting standards. Tax professionals can also rely on the Guide
to answer corporate tax questions throughout the year as the issues
covered in the Guide extend far beyond tax return preparation.
The Guide is arranged in an easy-to-use intuitive manner to
reflect the corporate tax return and tax provision preparation
processes. Text boxes and quick reference tables are used to
highlight key concepts, tips, and traps. Extensive references
are made to legislative provisions; court cases; corporate tax
return schedules, page and line numbers; Canada Revenue
Agency (CRA), Revenu Quebec, and Alberta Tax and Revenue
Administration (ATRA) publications; IFRS, CICA and FASB
tax accounting standards; and other relevant sources.
Order # 986430-66961 $88
Annual editions supplied on standing order subscription.
Carswell
10
David M. Sherman, B.A., LL.B., LL.M.
This work consolidates and organizes the following 12
sources of information going back to 1946: Technical Notes/
Explanatory Notes, Notices of Ways and Means Motions,
Budget Supplementary Information, Budget Speeches, June
1987 Tax Reform White Paper, December 1987 Tax Reform
Supplementary Information, Press Releases, De Boo Budget
Date Comments, June 1971 Tax Reform Summary, House
of Commons Finance Committee Reports, Regulatory
Impact Analysis Statements, and Department of Finance
comfort letters.
Order # 986207-66961 $267
12/14 2 volume softcover approx. 3500 pages 978-0-7798-6207-8
Jurisdiction: Canada (Federal and provincial)
Carswell
Economic Substance and Tax Avoidance:
An International Perspective
Robert McMechan, LL.B., LL.M., Ph.D.
Economic Substance and Tax Avoidance: An International
Perspective is the ultimate resource on the treatment of
economic substance in tax cases across different international
jurisdictions. The law regarding the role of economic
substance in tax avoidance cases is an evolving and important
subject area in Canada. An absence of economic substance is
now considered to be a prominent indicator of abusive tax
avoidance in many jurisdictions, including Australia, New
Zealand, South Africa, and the United States. The author
approaches the subject matter by examining the historic
and modern-day treatment of economic substance on a
comparative basis in several jurisdictions, and includes case
studies of tax avoidance cases and an evaluation of GAAR
decisions in Canada and other tax jurisdictions. In an area of
law that is currently fraught with confusion in Canada, this
book provides you with in-depth understanding of and much
needed clarity on the issue.
This book will help you:
sä !NALYZEäTHEäCURRENTäLAWäONäTAXäAVOIDANCEäANDäTHEäROLEäOFä
economic substance
sä 5NDERSTANDäECONOMICäSUBSTANCEäUNDERä'!!2äINä
other jurisdictions
sä $ETERMINEäREPORTINGäREQUIREMENTSäANDäPENALTIES
sä !DVISEäCLIENTSäONäTHEäTAXäIMPLICATIONSäOFäTRANSACTIONSäWHICHä
lack economic substance
Order # 985332-66961 $89
Carswell
La fiducie réputée de la Loi de l’impôt
sur le revenu
Louis L’Heureux
Les fiducies réputées statutaires au profit de la Couronne fédérale
occupent une place de plus en plus significative dans le domaine
des sûretés et du droit commercial québécois et canadien.
Les nombreuses décisions jurisprudentielles combinées aux
multiples modifications législatives l’ont rendue complexe
et sa portée de recouvrement incertaine. Ainsi, la fiducie
réputée suscite toujours beaucoup d’interrogations dans la
communauté juridique et le monde des affaires.
Dans cette édition, l’auteur nous propose une analyse complète
de ce concept dans un format très intéressant, tant pour la
pratique que pour l’enseignement : Mise en situation concrète.
L’auteur expose un cas typique dans lequel le mécanisme
DEäFIDUCIEäR£PUT£EäINTERVIENTäsäVOLUTIONäL£GISLATIVEäETä
JURISPRUDENTIELLEäDEäLAäFIDUCIEäR£PUT£Eäsä.AISSANCEäDEäLAä
FIDUCIEäR£PUT£Eäsä%XAMENäDESäCR£ANCESäFISCALESäPROT£G£ESäPARäLAä
FIDUCIEäR£PUT£Eä£TUDI£Eäsä!NALYSEäDEäLASSIETTEäDEäCETTEäFIDUCIEä
sä(I£RARCHISATIONäDESäDROITSäDESäDIVERSäCR£ANCIERSäsä!NALYSEä
de la mise en oeuvre de la fiducie réputée et des différents
problèmes auxquels doivent faire face les créanciers
No de commande 981937-66961 76 $
12/09 couverture souple 159 pages 978-0-7798-1937-9
Territoires : Canada (Fédéral)
Carswell
The Fundamentals of Canadian
Income Tax, 9th Edition
Vern Krishna, C.M., Q.C., LL.M. (Harvard), DCL (Cambridge)
The Fundamentals of Canadian Income Tax is a comprehensive
treatise on domestic and international Canadian tax law. The
text has frequently been cited and quoted by the Supreme
Court of Canada, the Federal Court of Appeal and the Tax
Court of Canada.
The Fundamentals of Canadian Income Tax, 9th Edition
introduces students and practitioners to the essential
principles and concepts of tax law. Written by an academic
and practitioner, the text is easy to read with full citations of
legal authorities. The author supports his legal analysis with
numerous practical examples of how the provisions of the
Income Tax Act fit together.
The author has incorporated superlative finding tools: a
detailed Table of Contents, a comprehensive Glossary of
Terms, a Table of Cases cited and a complete Topical Index.
Most importantly Professor Krishna has provided a truly
exhaustive topical bibliography following every chapter to
facilitate further research.
Order # 9280287-66961 $119
09/06 softcover 1967 pages 0-459-28028-7
Carswell
New
Fundamentals of Canadian Income Tax,
Volume I: Personal Tax
Vern Krishna, C.M., Q.C., LL.M. (Harvard), DCL (Cambridge)
Get the essential principles and concepts of income tax with
this easy-to-read text that includes full citations of legal
authorities along with practical tips and examples of how the
provisions of the Income Tax Act fit together.
Completely re-written to reflect all tax legislative changes
since the 2009 edition, it includes numerous measures from
the 2014 Federal Budget, revised federal and provincial tax rates
and is updated to incorporate significant case law from the
Supreme Court of Canada and the Federal Court of Appeal.
Written in an easy-to-read format, it has been cited and
quoted by the Supreme Court of Canada, the Federal Court
of Appeal, and the Tax Court of Canada. All the information
needed in the personal taxation field is contained in this
portable book, written by a well-respected lawyer with an
extensive academic background as a law professor. Also
included is commentary from the author and selected
bibliographies from authoritative figures in the tax world.
Order # 986406-66961 $120
11/14 softcover 726 pages 978-0-7798-6406-5
Carswell
GAAR Interpreted: The General
Anti-Avoidance Rule
Editor in Chief: Alan M. Schwartz, Q.C.
Associate Editors: François Barette, Paul Cabana,
Anna Dayan, Paul F. Monahan, Alain Ranger, Peter W. Vair,
Kevin Yip, Rakesh Jhally, Fasken Martineau DuMoulin LLP
The General Anti-Avoidance Rule (GAAR) was introduced as part
of the 1988 tax reforms to the Income Tax Act by enacting section
245. This strong statutory anti-avoidance provision was designed
to stop the growth of aggressive tax avoidance transactions. Since
the introduction of GAAR, there have now been many GAAR
cases decided in the courts and numerous pronouncements from
the Canada Revenue Agency (CRA) on the subject.
The wording and the application of the GAAR is subject to
interpretation by taxpayers, tax advisors, Department of Finance,
the CRA, and most importantly, the courts. GAAR Interpreted:
The General Anti-Avoidance Rule is an up-to-date analysis of the
manner in which the GAAR has been interpreted and applied by
these parties since its implementation.
The book first discusses the history behind the development
of the GAAR and then describes the GAAR Committee and
administrative procedures. There is a lengthy chapter on
CRA GAAR Rulings and Technical Interpretations detailing
specific CRA pronouncements with respect to “where the
GAAR could apply” and “where the GAAR was found not to
apply,” each organized by extensive topical areas such as CEE,
crystallization of capital gains, debt forgiveness, salary deferral
arrangements, and surplus stripping.
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Nouvelle édition
Guide de l’impôt des fiducies,
Édition 2015 (T3)
Grace Chow, CPA, CA, FCCA, FTIHK, TEP and
Ian Pryor, LL.B., B.Comm. B.A., TEP
Le Guide de l’impôt des fiducies, Édition 2014 est un manuel
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y compris les Bulletins d’interprétation, les Circulaires
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Guide de l’impôt des particuliers,
Année d’imposition 2014 (T1)
Paula Ideias, B.A., LL.B., LL.M.
Le Guide de l’impôt des particuliers présente des instructions
pratiques et détaillées afin d’assister le lecteur, ligne par
ligne, à compléter et à produire leur Déclaration de revenus
et de prestations (T1 générale 2014). Le Guide est offert
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ligne de la déclaration de revenus. Il contient également une
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supplémentaires sur la planification fiscale.
12
Cette édition du Guide a été mise à jour afin de refléter
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Marie-Andrée Babineau, Michael Lafontaine,
Marc Papillon et Robert Morin
Rédigé à l’intention des étudiants et pouvant servir aux
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Il aborde tous les thèmes de la loi, tels le calcul du revenu net,
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le calcul du revenu imposable et de l’impôt des particuliers et
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Synthèse de l’ouvrage
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Impôts sur le revenu des particuliers
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solutionnés Tome I, 31e édition 2014-2015
Insight into Canadian Income Tax
2014-2015
Marc Papillon, et Robert Morin
Insight into Canadian Income Tax 2014-2015 is a comprehensive,
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corporate taxation. It is a useful reference work for professionals
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L’objectif de ces recueils de problèmes : l’intégration et la
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Editor: Joanne E. Magee, M.B.A., LL.M, FCPA, FCA, CFP
This edition of Insight into Canadian Income Tax is updated
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L’objectif de ces recueils de problèmes : l’intégration et la
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The Lawyer’s Guide to Income Tax and
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Lawyers in general practice, or in specialized areas of practice
such as employment law, family law, litigation, real estate or
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Even though the solution to more complex issues may be left to
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Supplément*
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Materials on Canadian Income Tax,
14th Edition
Editors: Tim Edgar, LL.B., LL.M., Ph.D., Daniel Sandler, LL.B.,
LL.M., and Arthur Cockfield, LL.B., J.S.M., J.S.D.
Materials on Canadian Income Tax has become the
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More than simply a casebook, this authoritative work remains
the best first step any student or practitioner can take in
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The Service is logically organized by section of the Income Tax Act,
14
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easy research. Under each section you’ll find:
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McCarthy Tétrault’s Canada Tax Service clearly possesses all the
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Foreign Affiliates Guide
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15
Tax Elections Guide 2012
Pound’s Tax Case Notes
General Editors: Doug S. Ewens, Frédéric Harvey,
Nigel Johnston, Gabrielle M.R. Richards,
Rosemarie Wertschek (McCarthy Tétrault LLP)
Only Pound’s Tax Case Notes gives you succinct summaries
of all Tax Court of Canada decisions, including informal
decisions, together with all Supreme Court of Canada, Federal
Court and provincial court decisions relating to income tax.
The Canada Tax Service Tax Elections Guide 2012 provides tax
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Guide can assist tax professionals to identify opportunities,
ensure filing requirements related to tax elections are met.
This edition of the Canada Tax Service Elections Guide covers
300 elections and designations available under the Income
Tax Act and Income Tax Regulations (reference is also made to
corresponding elections under the Quebec Taxation Act). The
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amendments and additions relating to stock option elections.
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Personal Tax Return Guide,
2014 Taxation Year (T1)
The Personal Tax Return Guide, 2014 Taxation Year provides lineby-line instructions to assist you in completing and filing the 2014
Canadian Personal Tax Return. The Guide is laid out in an easy to
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the 2014 Personal Tax Return, including a Medical Expense
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Compliance Calendars, various Personal Tax Reference Tables
and several Tax Planner Guides.
Editor: Richard W. Pound, O.C., O.Q., Q.C., FCPA, FCA
The real value of Pound’s Tax Case Notes, however, is the
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16
New Edition
Supplement*
Practitioner’s Income Tax
Act 2015, 47th Edition
This supplement includes all recent legislation since the
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detailed annotations.
Editor: David M. Sherman, LL.B., LL.M.
Practitioner’s Income Tax Act (PITA) is the market leading
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Claude Beauregard et André Labelle
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Claude Beauregard, André Labelle, Marc Papillon et
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Principles of Canadian Income Tax Law,
8th Edition
Peter W. Hogg, Q.C., Joanne E. Magee, M.B.A., LL.M, FCPA,
FCA, CFP and Jinyan Li, LL.B., LL.M., D. Jur.
Principles of Canadian Income Tax Law is an introduction
to the Canadian income tax law using clear, concise and
non-technical language. It has been cited and quoted with
approval in a number of tax cases decided by the Supreme
Court of Canada.
The emphasis is on the principles of income tax law, the
policies that underlie the system and the major features
of the system.
tant aux étudiants en fiscalité qu’aux professionnels dans ce
domaine, qu’ils soient juristes, administrateurs, comptables
ou économistes.
No de commande 985402-66961 70 $
Carswell
Solutions fiscales - Impôt
Le DVD Solutions Fiscales - Impôt couvre l’impôt sur le
revenu fédéral et provincial. Cette série offre en français
le texte intégral des lois et règlements fédéraux en matière
d’impôt sur le revenu, incluant les annotations de David
Sherman relatives aux dispositions de la Loi de l’impôt
sur le revenu depuis 1989 ainsi que le texte intégral
des lois et règlements du Québec en matière d’impôt
sur le revenu, notamment la Loi sur les impôts, la Loi
concernant l’application de la Loi sur les impôts et la Loi sur
l’administration fiscale.
On y retrouve également différents types de documents,
notamment, les budgets fédéraux et québécois, les
conventions fiscales entre le Canada et plusieurs autres
pays, la jurisprudence récente des tribunaux du Québec, les
notes historiques complètes de la législation québécoise, les
notes explicatives de la législation provinciale et fédérale,
les publications gouvernementales fédérales et québécoises
(Bulletins d’interprétation, Circulaires d’information, Guides,
etc.), plusieurs tables de référence et décrets de remise ainsi
que les textes des auteurs Marc Papillon et Robert Morin sous
la rubrique Analyses/Commentaires - Fédéral dans la table
des matières.
No de commande L98450-66961 1667 $
As with the previous edition, this edition attempts to
unpack complex statutory provisions by focusing on the
fundamental principles and legislative purpose and rationale.
Notable updates include the decisions of the Supreme
Court of Canada in Copthorne Holdings, Craig, Garron and
GlaxoSmithKline, as well as the 2013 Federal Budget.
12/97 DVD L98450
Service annuel de mises à jour
Carswell
Order # 985513-66961 $105
Carswell, APFF
08/13 softcover 772 pages 978-0-7798-5513-1
Carswell
Nouvelle édition
La recherche en fiscalité canadienne,
4e edition
Marie-Pierre Allard
Voici le seul ouvrage au Canada, en français, à présenter à
la fois l’ensemble des sources documentaires et des outils
de recherche traditionnels et informatiques en fiscalité,
ainsi qu’un guide systématique et complet des règles de
présentation des références en fiscalité.
La fiscalité est un domaine de plus en plus complexe, puisqu’il
exige du praticien non seulement de solides connaissances de
base et une mise à jour constante de celles-ci, mais également
d’excellentes aptitudes à la recherche. Ce livre sera donc utile
18
Solutions fiscales - Collection de l’APFF
Le DVD Solutions Fiscales-Collection de l’APFF comprend tous
les textes écrits par différents praticiens et spécialistes depuis
1991 de l’Association de planification fiscale et financière
(APFF). L’APFF, une organisation à but non lucratif, réunit
des professionnels de diverses disciplines, travaillant dans tous
les secteurs d’activité de fiscalité et d’économie.
La table des matières est divisée en trois grands champs d’intérêt:
l’impôt sur le revenu, la taxe de vente et la planification financière,
fiscale et successorale. Dans chacun des champs d’intérêt, on
retrouve différents types de documents: des textes des congrès
annuels, colloques et symposiums, des articles de la Revue de
planification fiscale et financière et de la revue Stratège, des analyses
de budget fédéraux et du Québec ainsi que des textes de cours
remis lors des formations continues.
No de commande L98454-66961 1559 $
02/13 DVD L98454
Carswell
New Edition
Taxation of Corporate Finance
Stikeman Income Tax Act
Annotated 2015, 57th Edition
This looseleaf provides a detailed description of the Canadian
federal income taxation regime applicable to shares, corporate
debt and related financial instruments. It covers taxation
of shares and debt of Canadian corporations and foreign
corporations, the specific regime governing “mark-to-market
property” and “specified debt obligations” held by financial
institutions, securities loans and repurchase agreements
and derivatives. The looseleaf also explains general concepts
such as distinguishing assets and liabilities held on income
and capital account, and determining whether a particular
financial instrument is debt, equity or something else.
Editor-in-Chief: Richard W. Pound,
O.C., O.Q., Q.C., FCPA, FCA
Stikeman Income Tax Act Annotated is a completely
consolidated, annotated version of Canada’s federal Income
Tax Act, Regulations and Application Rules. It features full
History annotations for each provision of the Act, including
former readings. It includes Selected Cases annotations
prepared by Richard Pound that concisely summarize
judgments relevant to specific provisions of the Act.
Order # 983479-66961 $441
All the newest draft legislation is fully indexed and annotated
with detailed annotations for Related Provisions, Definitions,
and Regulations. In addition, the Department of Finance
technical notes are included for all draft legislation.
Carswell
You can now purchase Stikeman Income Tax Act Annotated
2015, 57th Edition in print format, as an eBook for the
Thomson Reuters ProView™ eReader, or both in a bundle.*
Taxation of Corporate Reorganizations,
2nd Edition
www.carswell.com/sita
desktop apps or web browser.* You can access Stikeman
Income Tax Act Annotated by purchasing the eBook or
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Order # A23563-57ON-66961 $122
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Order # 986467BE-66961 $194
Softcover versions are also available
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Davies Ward Phillips & Vineberg LLP:
Colin Campbell, B.A., M.Sc., Ph.D., LL.B., Raj Juneja,
Paul Lamarre, and Siobhan Monaghan
Taxation of Corporate Reorganizations provides a deep,
comprehensive, applied approach to some of the most critical
and problematic areas of corporate reorganization taxation
encountered by tax practitioners. This in-depth, applied
approach will enable practitioners involved in tax planning
to easily research and apply the tax law and requirements
applicable to corporate reorganizations to their work.
New in this edition
sä Acquisitions of Control
sä The Eligible Dividend Regime
sä Employee Stock Options
sä Updated Statutory changes and Caselaw developments
Order # 985184-66961 $91
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Taxation of Corporations, Partnerships
and Trusts, 4th Edition
Norman C. Tobias, M.A., LL.B. (Toronto), LL.B. (Montreal)
Contributing Editors: D. Bernard Morris, B.A., LL.B. (Bennett
Jones LLP); L. Alan Rautenberg, B.A., LL.B, LL.M. (Bennett
Jones LLP); Martin A.U. Sorensen, B.A. (Hons.), LL.B.
(Bennett Jones LLP)
Taxation of Corporations, Partnerships and Trusts, 4th Edition
gives you a clear overview of the income tax treatment of
the three most common Canadian business and personal
planning vehicles.
The author analyzes each area of intermediary taxation in
turn, always referencing the provisions of the Income Tax
Act that apply. Using each tax concept to build on his
discussion of the next, the author provides the structure
and support needed to deepen your understanding of
intermediary tax fundamentals.
19
Taxation of Corporations, Partnerships and Trusts, 4th Edition
is unique in its focus on the taxation of intermediaries: the
corporation, the partnership and the trust (personal trusts,
unit trusts and employment related benefits trusts). The author
opens with a first-principles discussion of the interpretation of
the Income Tax Act and the art of its reading. The application of
the Income Tax Act, with relevant sections reproduced, is then
elaborated in relation to Corporations and their Shareholders
(Part I, Division B, sections 82-89); Partnerships and their
Members (Part I, Division B, sections 96-103); and Trusts and
their Beneficiaries (Part I, Division B, sections 104-108).
Order # 985189-66961 $102
06/13 softcover 478 pages 978-0-7798-5189-8
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Taxation of Financing Arrangements
Elinore J. Richardson, Stephanie Wong, and
Larissa V. Tkachenko
The primary focus of this book is on Canadian tax issues and
strategies. This includes structuring, debt financing by foreign
lenders or investors into Canada, and related or unrelated
parties funding foreign operations.
Taxation of Financing Arrangements is a concise guide
providing practical and highly readable information to
foreign lenders, businesses, investors and their advisors on
how the Canadian tax rules may affect the financing of their
business operations or investments in or through Canada.
In addition to outlining the main Canadian tax issues and
the applicable statutory rules, case law and administrative
practice of the Canadian taxing authorities, the book also
outlines strategies for planning and structuring arrangements
which take into account these rules.
Order # 982279-66961 $233
(1-2 releases per year) Supplements invoiced separately
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TaxPartner™
Launched in 1994, TaxPartner is an all-inclusive Canadian
federal income tax service, offering the Income Tax Act,
the Regulations, Canada Revenue Agency (CRA) policies
and rulings, case law and analysis on a DVD. You get the
convenience of quick retrieval and compact storage – the
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Designed specifically for the tax specialist, TaxPartner offers
the largest collection of tax cases available on DVD with the
full text of all reported and current unreported cases. You
get author-based commentary, all tax-related legislation with
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you have the most current information.
Insightful Authorship
Cited in many significant Tax Court of Canada cases, the
expert commentary of the tax team of McCarthy Tétrault is
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20
Practitioner’s Income Tax Act “Notes” detail the impact of
post-tax reform amendments while Department of Finance
technical notes explain the intent behind each provision.
David Sherman’s expert annotations of the Income Tax Act are
recognized industry-wide as the standard.
Retrieve the Right Information, in the Shortest Time
TaxPartner is packed with dozens of time-saving features that
ultimately turn into money-saving benefits:
sä TaxPartner lets you conduct your research by section or topic
sä Document functionality allows you to print documents
with a click of the mouse
sä Interactive split screens help you to see the complete picture
sä TaxPartner is capable of searching the full federal income
tax service—no need for individual searches
Comprehensive, thorough and always up to date
Every new DVD comes packed with information that tax
and accounting professionals need on a daily basis. Monthly
updates are your guarantee that the information stays current.
With TaxPartner you get:
sä Full text of the Income Tax Act, Income Tax Application Rules,
Regulations, Remission Orders and related legislation
sä French text of the Income Tax Act and Regulations
sä Proposed changes to income tax legislation
sä History of income tax legislation
sä Full text of all income tax cases
sä Canada’s tax treaties and Tax Information Exchange Agreements
sä CRA Views and Views in Focus
sä Department of Finance Technical Notes
sä Canada Revenue Agency publications (Income Tax Folios,
ITs, ICs, ATRs and more) in English and French
sä Canada Tax Service – McCarthy Tétrault LLP Analysis
sä Fundamentals of Income Tax Law, 1st Edition by
Vern Krishna
sä Fundamentals of Canadian Income Tax, 9th Edition by
Vern Krishna
sä Principles of Canadian Income Tax Law, 8th Edition by
Peter W. Hogg, Joanne E. Magee and Jinyan Li
sä Canadian Petroleum Tax Society Journals
sä Cross-reference indexes
sä Topical indexes
sä Tax Times and Pound’s Tax Case Notes newsletters
Evolving to meet your needs
TaxPartner utilizes the latest version of Folio®, which offers
new functionality, including:
sä Faster phrase searching
sä Enhanced printing capabilities
sä A customized interface that is less cluttered than the
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sä Checkboxes in the Table of Contents that allows you to
intuitively narrow a search to a specific section of the infobase
sä TaxPartner now also features a Print Document button.
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It’s our business to help make your business successful.
TaxPartner is only one of the dozens of electronic and paper
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Order # L90800-66961 $5816 (1 knowledge worker)
DVD annual subscription
12 releases per year
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TaxPartner™ Basic
Department of Finance Technical Notes
Designed to Fit Your Hard Drive – And Your Budget
TaxPartner Basic contains all of the basic tax information
needed to meet your needs. TaxPartner Basic features
the topically organized tax commentary of Ryan Keey as
published in Carswell’s two-volume Canada Tax Manual.
Canada Revenue Agency publications
Contents
Income Tax Legislation
sä Income Tax Act
sä Income Tax Application Rules
sä Income Tax Regulations
sä Remission Orders
sä Proposed Changes to Income Tax Legislation
sä History of Income Tax Legislation
Canada Revenue Agency Publications
sä Income Tax Folios
sä Interpretation Bulletins
sä Information Circulars
sä Advance Tax Rulings
sä Income Tax Technical News
sä Registered Plans Division letters
sä Guides
sä More
Canada Tax Manual by Ryan Keey
David Sherman’s Notes
sä The section-by-section annotations as contained in the
Practitioner’s Income Tax Act, offering clear descriptions
of how each provision has been amended, summaries of
repealed provisions, preservation of rules affecting the cost
base of property, explanations of conceptually difficult
provisions, as well as cross-references to related provisions,
forms and bulletins
Indexes
sä Cross-reference indexes to legislation, cases, commentary
and Canada Revenue Agency publications
sä Topical index to legislation
DVD annual subscription (4 releases per year)
Carswell
TaxPartner™ Basic+
Designed to Fit Your Hard Drive – And Your Budget
TaxPartner Basic+ features in-depth McCarthy Tétrault LLP
analysis for each legislative provision (as published in the
Canada Tax Service).
sä
sä
sä
sä
sä
sä
sä
Income Tax Folios
Interpretation Bulletins
Information Circulars
Advance Tax Rulings
Income Tax Technical News
Registered Plans Division letters
Guides
Canada Tax Service - McCarthy Tétrault LLP Analysis
David Sherman’s Notes
sä The section-by-section annotations as contained in the
Practitioner’s Income Tax Act, offering clear descriptions
of how each provision has been amended, summaries of
repealed provisions, preservation of rules affecting the cost
base of property, explanations of conceptually difficult
provisions, as well as cross-references to related provision,
forms and bulletins
Indexes
sä Cross-reference indexes to legislation, treaties, cases,
commentary and Canada Revenue Agency publications
sä Topical index to legislation
DVD annual subscription (4 releases per year)
Carswell
Tax Hyperion™ – Electronic Newsletter
Edited by Bruce Russell (McInnes Cooper)
Tax Hyperion is a monthly publication designed to inform
tax specialists and general practitioners about recent
developments in tax law and policy.
Authoritative, Current and Insightful.
Named for the Titan god of watching and observing, Tax
Hyperion offers the unique perspectives and invaluable acuity
of industry leaders. Every month you will receive expert
analysis on law and policy developments in clear, concise
articles written by experts at leading law firm, McInnes
Cooper. In addition to depth, Tax Hyperion’s coverage is also
broad, covering not only federal income tax issues, but also
GST/HST and provincial tax issues - and so much more!
Order # A20201-66961 $353
Annual subscription newsletter (electronic) A20201
12 issues per year included In subsciption price
Carswell
Contents
Income Tax legislation
sä Income Tax Act
sä Income Tax Application Rules
sä Income Tax Regulations
sä Remission Orders
sä Proposed changes to income tax legislation
sä History of income tax legislation
21
New Edition
Tax Times
Tax Planning for You and Your Family 2015
Tax Times, a twice-monthly newsletter, provides the reader with
a quick overview of recent tax developments in the area of
federal income tax and significant provincial announcements.
KPMG LLP, Paul B. Hickey, CPA, CA (Toronto),
Peter J. Bangs, CPA, CA (Ottawa), and
Carol Bethune, MA (Toronto)
In Canada, taxes are one of the biggest obstacles to the
creation and preservation of independent wealth. Whether
you’re a student, a married or single parent, an executive or
the owner-manager of your own business, this book offers
practical, easy-to-understand strategies that can help you keep
more of your hard-earned dollars and boost your family’s
net worth.
Up to date for 2015 by the tax and financial planning team
at one of Canada’s largest professional services firms, KPMG,
this year’s guide gives you the latest on federal and provincial
tax credit amounts, and new information on:
sä Upcoming changes to the taxation of testamentary trusts
and estates
sä Top marginal tax rates in every province for four types
of income
sä An updated round-up of HST and provincial sales tax rates
in effect across Canada
sä Changes to the income splitting tax on amounts received
by minors
sä More detailed requirements for reporting investments in
foreign property
sä Increase to the maximum amount eligible for the adoption
expense tax credit
sä New search and rescue volunteers tax credit
Tax Planning for You and Your Family – your guide for saving
money at tax time and all year round.
Also available in French: Vous, votre famille et le fisc 2015
Custom covers available
Put your logo on the front cover and give your clients a
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Call toll free 1-800-387-5164 and ask about our custom
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Order # 986397-66961 $25.95
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Included are recent case summaries, news and comments on
the introduction and progress of bills, summaries of draft
legislation and highlights of updates to Carswell’s Canada Tax
Service and TaxPartner.
Tax Times is a quick, economical way of keeping in touch
with new developments in federal income taxation.
Complimentary with subscriptions to the Canada Tax Service,
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Order # A20192-66961 $336
Annual subscription newsletter 20192
(24 issues per year)
Carswell
Order # A20202-66961 $336
Annual subscription electronic newsletter 20202
Carswell
New Edition
Trust Tax Return Guide, 2015 Edition (T3)
Grace Chow, CPA, CA, FCCA, FTIHK, TEP and Ian Pryor,
LL.B., B.Comm, B.A., TEP
Editor: Paula Ideias, B.A., LL.B., LL.M.
The ultimate T3 guide, this concise and informative
handbook is designed to provide you with detailed guidance
on how to complete the T3 Trust Information and Income
Tax Return. Relevant for lawyers, accountants, trust
administrators, executors, trust officers, or anyone responsible
for preparing a T3 Tax Return, this guidebook provides lineby-line instructions corresponding with the T3 Tax Return, as
well as detailed explanation and commentary from the expert
authors of what is required for the T3 Return. This guide also
includes valuable Think About sections alerting the reader to
consider questions and tax tips.
Some of the topics covered in this guide include:
sä Guidance on calculating income
sä Summary and explanation of tax and credits
sä Discussion of filing requirements
sä $ISCUSSIONäOFäTAXäFILINGSäFORäNONRESIDENTäTRUSTSäAND
foreign reporting
In this edition, all tax rates have been updated and more tips
have been added.
Order # 986431-66961 $43
01/15 softcover/coil approx. 160 pages 978-0-7798-6431-7
Carswell
22
UFE Case Writing, A Guide To
Essential Case Writing Skills For
The Uniform Evaluation
Jason Fleming, CPA, CA, M.Acc
While the UFE (Uniform Evaluation) is changing to the CFE
(Common Final Evaluation) in 2015, the importance of case
writing skills will not change. UFE Case Writing, A Guide to
Essential Case Writing Skills for the Uniform Evaluation is a
comprehensive, concise, and easy-to-read textbook on case
writing skills for the CPA professional exam. While most CPA
students have the necessary technical and numerical skills
needed to pass the exam, those who fail it typically have weak
case writing skills. The consequences of failing can often be
harsh, including a one-year wait to write again.
In addition to providing advice to first-time writers, this
Guide also includes advice for repeat writers. It is the only
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an area that students often struggle with.
With many years of providing CFE/UFE consulting
services, the author provides coaching to students using
tips and examples of how to properly time manage, prepare
technically, and cope with the stress associated with writing.
It is a comprehensive personalized study plan that helps
students tailor study plans to focus on their weaknesses and
improve their overall mental preparation and confidence
when writing.
Order # 984937-66961 $43
Biennial editions supplied on standing order subscription
Carswell
Nouvelle édition
Vous, votre famille et le fisc 2015
KPMG LLP, Paul B. Hickey, CPA, CA (Toronto) ,
Peter J. Bangs, CPA, CA (Ottawa), et
Au Canada, l’impôt est l’un des principaux obstacles à la
création et à la conservation de la richesse personnelle. Que
vous soyez étudiant, marié ou chef de famille monoparentale,
dirigeant d’une société ou propriétaire exploitant une
entreprise, vous trouverez dans cet ouvrage des techniques
simples à comprendre et à appliquer qui pourront vous aider
à économiser les dollars que vous avez durement gagnés et à
accroître votre valeur nette votre patrimoine familiale.
Un index complet, des renvois détaillés, des tableaux à jour
des taux et crédits d’impôt fédéraux et provinciaux et des
sommaires des principaux éléments de planification fiscale de
chaque chapitre vous permettront de trouver rapidement les
renseignements dont vous avez besoin.
Mis à jour par l’équipe de planification fiscale et financière
de KPMG, l’un des plus importants cabinets de services
professionnels au Canada, le guide de cette année vous
présente les nouveautés sur les montants des crédits d’impôts
fédéraux et provinciaux ainsi que :
sä Changements à venir à l’imposition des fiducies et des
successions testamentaires
sä Taux marginaux supérieurs dans chaque province pour
quatre types de revenu
sä Mise à jour du récapitulatif du taux de la TVH et du taux des
différentes taxes de vente provinciales en vigueur au Canada
sä Changements à l’impôt sur le revenu fractionné à l’égard de
montants reçus par des mineurs
sä Précision des exigences sur la déclaration de placements
faits dans des biens étrangers
sä Augmentation du montant maximum admissible au crédit
d’impôt pour frais d’adoption
sä Nouveau crédit d’impôt pour volontaires participant à des
activités de recherche et de sauvetage
Vous, votre famille et le fisc est le guide qui vous permettra
d’économiser temps et argent pendant la période des impôt et
tout au long de l’année.
Également disponible en anglais : Tax Planning for You and
Your Family 2015
No de commande 985432-66961 25,95 $
Carswell
Canadian Taxation of Life Insurance, Seventh Edition
Page 52
Planning Library
Taxation and Estate Planning
Page 51
Planning Library
Taxation of Foreign Affiliates
Page 38
Taxation of Trusts and Estates: A Practitioner’s Guide 2015
Page 50
Planning Library
23
New Edition
purposes and the preparation of related corporate income
tax returns in an integrated fashion. The comprehensive 15
chapter Guide will answer your questions on completing the
federal T2 Corporation Income Tax Return (T2 return), the
Quebec Corporation Income Tax Return (CO-17 return), and
the Alberta Corporate Tax Return (AT1 return) and will assist
in ensuring the income tax provision is prepared in accordance
with the financial accounting standards. Tax professionals
can also rely on the Guide to answer corporate tax questions
throughout the year as the issues covered in the Guide extend
far beyond tax return preparation.
Order # 986430-66961 $88
Carswell
Nouvelle édition
Guide de l’impôt des sociétés,
Édition 2015 (T2)
L’édition 2015 du Guide de l’impôt des sociétés (maintenant
disponible en français) est l’outil de préparation de
déclarations de revenus des sociétés le plus détaillé sur le
marché et se veut le seul guide qui traite de la préparation
de la provision pour impôt des sociétés aux fins comptables
ainsi que de la préparation des déclarations de revenus des
sociétés associées de façon intégrée. Le contenu approfondi
du chapitre 15 répondra à la plupart des questions sur
la façon de remplir la déclaration de revenus des sociétés
(déclaration T2), la déclaration de revenus des sociétés du
Québec (déclaration CO-17) et la déclaration de revenus
des sociétés de l’Alberta (déclaration AT1), et à faire en sorte
que la provision pour impôt soit préparée conformément
aux normes comptables du FASB. Les fiscalistes peuvent
24
également se fier au Guide pour répondre aux questions liées
à l’impôt des sociétés soulevées pendant l’année puisque
les sujets couverts dans le Guide vont bien au-delà de la
préparation des déclarations de revenus. Le Guide est présenté
de manière conviviale et intuitive afin de refléter les processus
de préparation des déclarations de revenus et des provisions
pour impôt des sociétés. Des boîtes de texte et des aidemémoire sont utilisés pour mettre de l’avant les concepts,
les conseils et les pièges clés. Vous y trouverez des références
détaillées aux dispositions législatives, à la jurisprudence, aux
annexes de la déclaration de revenus des sociétés, aux pages
et aux numéros de lignes, aux publications de l’Agence du
revenu du Canada (ARC), de Revenu Québec, de l’Alberta
Tax and Revenue Administration (ATRA), aux normes
comptables de l’IFRS, de l’ICCA et du FASB et à d’autres
sources pertinentes.
No de commande 986281-66961 88 $
Carswell
Canadian Resource Taxation
Brian R. Carr, B.Sc., LL.B., and
C. Anne Calverley, Q.C., B.A., LL.B.
In an area that is constantly changing, you can’t afford to
leave anything to chance. That’s why you need to keep this
authoritative “resource” close at hand. In one convenient
volume you get the straight answers on tax planning and
compliance for the mining, and oil and gas resource sectors
quickly and easily. The book discusses in detail the various
expenses relating to resource taxation and the calculation of
income and the claiming of deductions. It covers significant
taxation areas such as flow-through shares and successor
corporation rules.
The handy table of cases, statutes key, and index are designed
to provide you with reference tools to easily find the
information you need.
Contents:ä4ABLEäOFä#ASESäsä4ABLEäOFä3TATUTESäsä4HEä3TATUTORYä
3CHEMEäsä3UMMARYäOFä$EFINITIONSäANDä4ERMS sä4AXATIONä
OFä2ESOURCEä2EVENUESäsä$EDUCTIONäOFä%XPENDITURESäsä
$EPLETIONäANDä/THERä!LLOWANCESäsä2ESOURCEä!LLOWANCEä
sä3UCCESSORä#ORPORATIONä2ULESäsä&LOW4HROUGHä3HARESäsä
#ORPORATEä2EORGANIZATIONSäsä0ARTNERSHIPSäsä*OINTä%XPLORATIONä
#ORPORATIONSäsä0ARTä)8ä4AXäsä0ARTä8))ä4AXäsä0ARTä8))ä4AXäsä
1UALIFYINGä%NVIRONMENTALä4RUSTSäsä)NDUSTRIALä-INERALä-INESä
sä0ROSPECTORSäANDä'RUBSTAKERSäsä#ARRYINGä/Nä"USINESSäINäAä
&OREIGNä*URISDICTIONäsä$EBTä&ORGIVENESSäsä)NDEX
Order # 9574809-66961 $489
(2-3 releases per year) Supplements invoiced separately
Carswell
New
Taxation of Canadian Mining
Introduction to Resource Taxation
in Canada
Ian J. Gamble, B.Sc., LL.B.
C. Anne Calverley, Q.C., B.A., LL.B. and
Brian R. Carr, B.Sc., LL.B.
Introduction to Resource Taxation in Canada is an
introductory guide to the taxation of the Canadian
resource industry.
The authors of the definitive reference work, Canadian
Resource Taxation, have written this convenient portable
volume to provide a straightforward overview of taxation
of the Canadian mining, oil and gas, and renewable energy
resource sectors. This book discusses the various expenses
related to resource taxation, and the calculation of income
and the claiming of deductions. It also covers significant
taxation areas such as mergers and acquisitions and
investment in the resource sectors, both domestic and
foreign, in a cogent and concise manner.
Order # 986354-66961 $95
Carswell
Taxation of Mutual Fund Trusts and
Corporations in Canada
Taxation of Canadian Mining is a comprehensive analysis
of the taxation and financing of Canadian mining income
throughout the various stages of the mining operation.
It covers both federal and provincial research and
development initiatives as they affect the mining industry.
All mining tax issues are examined both from a legal and
accounting perspective.
Content includes discussion in plain language of the
following topical areas: mineral property interests, taxpayer
classification, exploration and development, capital cost
allowance, provincial levies and resource allowance,
reclamation funding, tax rate and tax credits, sale of mining
properties, successor rules, corporate reorganizations,
partnerships, flow-through shares, provincial income
taxes, provincial mining taxes, industrial minerals, foreign
exploration and mining, and the General Anti-Avoidance
Rule (GAAR). The work also includes a topical index, a
glossary of mining terms and a table of cases.
Order # 928133X-66961 $463
1 volume looseleaf supplemented book 0-459-28133-X
Carswell
Mitchell Thaw, B.Sc., LL.B.
Guide to the Taxation of R&D Expenses
Taxation of Mutual Fund Trusts and Corporations in Canada
is a comprehensive treatment of the Canadian income tax
laws applicable to mutual fund trusts, corporations and
mutual fund-related products commonly found in the capital
markets. The focus is on the taxation issues governing the
mutual fund industry which are complex, substantial, everchanging and largely unexplored in a single publication.
Earl Viner
This book serves as (1) a synopsis on trust law and the
taxation of trusts and corporations and (2) a detailed treatise
on the technical aspects of the Income Tax Act governing the
structuring of mutual funds as well as the practical issues that
all practitioners in these areas must know. The supplemented
format of the book ensures that the work is updated to reflect
ongoing developments in the area of mutual fund trusts
and corporations.
Order # 9279440-66961 $305
Carswell
A groundbreaking, in-depth handbook that guides the reader
through all the Canada Revenue Agency procedures for
filing a research and development expense claim. The Guide
offers Canadian tax practitioners access to crucial insights
and strategies, from an author with many years of direct
experience in this area. This unique desktop reference brings
together all of the relevant R&D policies and procedures
of the government of Canada. It not only explains the tax
aspects of the R&D claim, but also guides you, step-by-step,
through the technical documentation necessary to support
the claim. The guide includes a Provincial Incentives chapter
that describes the programs in place for each province to
encourage R&D initiatives through tax incentives.
Contentsä(OWäTOä"ENEFITäFROMäTHEä2$ä2ULESäsä2$ä
#OMPARATIVESäBYä)NDUSTRYä3ECTORäsä7HATäISä2$äsä
4ECHNICALä$OCUMENTATIONä2EQUIREMENTSäsä4AXä!CCOUNTINGä
2EQUIREMENTSäsä4AXä2EVIEWänä2$ä)SSUESäsä#URRENTä
)NTERPRETATIONä$IFFICULTIESäsä&INANCIALä3TATEMENT!CCOUNTINGä
2EQUIREMENTSäANDä4AXä2ETURNä!DJUSTMENTSäsä4AXä0LANNINGä
3TRATEGYä)DEASäsä0ROVINCIALä)NCENTIVESäsä#ASEä#OMMENTARIESäsä
'OVERNMENTä0UBLICATIONSäsä#ASEä3TUDY
Order # 9573187-66961 $470
Carswell
25
The Taxation and Financing of Aboriginal
Businesses in Canada
Merle Alexander, B.A., LL.B.
The participation of First Nations in mainstream corporate
Canada is well underway. There is agreement within the
business, legal and accounting communities that a better
understanding of the economic and tax related issues
is required.
Carswell has the first consolidated, comprehensive treatment
of Aboriginal tax issues in one source for the professional. The
Taxation and Financing of Aboriginal Businesses in Canada is
the first information source to provide extensive commentary
and analysis on the following: Aboriginal and government
PERSPECTIVEäONäTREATYäINTERPRETATIONäsä#RITERIAäFORä)NDIANä
TAXäEXEMPTIONäsä!PPLICATIONäOFäIndian ActäTAXäEXEMPTIONäsä
4AXATIONäOFäREALäPROPERTYäsä$EVELOPMENTäOFä)NDIANäLANDäsä
Taxation of other Aboriginal groups including Inuvialuit,
)NUITäANDä-£TISäsä4AXäPLANNINGäFORä)NDIANS
Taxation of Farmers and Fishermen
Gary H. Munro, B.A., CPA, CA and
Kurt Oelschlagel, B.A., FCPA, FCA, TEP
A practical, comprehensive tax guide for professional advisors
of taxpayers carrying on a farming or fishing business. This
desktop reference has all the information you need in one
place. Includes chapters on how the GST applies to farmers
and fishermen, information on Farm Partnerships and Farm
Corporations, Inter Vivos Transfers of Farm Property, and
Transfers of Farm Property on Death. Numeric examples
help demonstrate complex calculations and provide a reliable
source for computation. Includes an index for quick reference,
and an Appendix with all relevant tax forms reproduced in
full for easy reference.
Order # 8202393-66961 $423
Carswell
Order # 9574795-66961 $513
Carswell
Taxation of Real Estate in Canada
This work provides a comprehensive transactional treatment
of the income tax and GST implications of various real
estate-related activities. The tax considerations in acquiring,
developing, leasing and disposing of real estate are
systematically canvassed. Written in clear, concise language
by a leading tax authority, the work explores important tax
planning opportunities and potential pitfalls.
Specialized topics are examined separately in individual
CHAPTERSäINCLUDINGäsäINTERNATIONALäCONSIDERATIONSä
säREORGANIZATIONäOFäREALäESTATEäHOLDINGSäsäESTATEäPLANNINGäsä
PERSONALäUSEäREALäESTATEäsäSYNDICATIONäOFäREALäESTATEäsäLANDä
TRANSFERäTAXäsäTHEäIMPACTäOFäTHEä'34
Sharpen Your Corporate Tax Instincts With Powerful
Research Tools
Within Corporate Tax Centre we provide practical Tools
and Solutions such as calculators, checklists, tax rate tables,
and schedule and trackers. When this is combined with
the valuable information we gather from multiple sources,
it helps the busy tax professional to save time and effort
and reduce the risk of errors and omissions. Corporate Tax
Centre enables tax professionals to accomplish more in less
time, increasing productivity, reducing costs and ultimately
improving the bottom line.
See page x for full product details.
Charts and specific examples are used to illustrate important
tax strategies. A complete selection of the Canada Revenue
Agency’s Interpretation Bulletins dealing with the tax
treatment of real estate transactions is included, as well as
relevant forms.
Order # 9575996-66961 $427
Carswell
26
Les règles d’équité en droit fiscal
québécois et canadien
La responsabilité des administrateurs
pour les déductions à la source
Normand Bérubé
Thierry Dorval
Les fonctionnaires disposent de pouvoirs discrétionnaires
qu’ils peuvent exercer à la demande d’un contribuable ou
d’un mandataire dans le cadre de mesures favorisant l’équité
en matière fiscale. Cet ouvrage a pour but de décrire ces
mesures fiscales et de commenter leur application en droit
québécois et canadien. L’auteur y traite du rôle de la Cour
fédérale du Canada dans le contexte de l’examen judiciaire
d’une décision rendue par le ministre du Revenu national,
ainsi que du rôle particulier de la Cour canadienne de
l’impôt à l’égard de la défense de diligence raisonnable dans
le contexte de l’imposition automatique de pénalités lors de
l’émission d’une cotisation. Les mesures fiscales adoptées
par le ministère du Revenu du Québec et l’historique de ces
modifications afin d’harmoniser la législation québécoise avec
les mesures fédérales sont aussi commentées.
Cet ouvrage décrit et commente les règles énoncées aux
articles 227.1 de la Loi de l’impôt sur le revenu et 24.0.1 de
la Loi sur le ministère du Revenu. Après un bref historique
de ces dispositions légales, l’auteur présente les conditions
d’application, puis analyse les moyens pouvant permettre de
prévenir les réclamations gouvernementales en cette matière.
Enfin, il étudie les moyens de défense pouvant être invoqués
par un administrateur lorsqu’il est poursuivi. Puisque tous
les administrateurs d’une société en défaut peuvent être
poursuivis solidairement pour les déductions non remises
par cette société, tout individu songeant à occuper une telle
charge aura donc avantage à connaître les règles légales
présentées dans cet ouvrage, ainsi que leur interprétation
jurisprudentielle et doctrinale.
No de commande 9267892-66961 47 $
06/01 couverture souple 164 pages 0-459-26784-1
Carswell
Collection Les précis de fiscalité
Carswell
No de commande 9267841-66961 47 $
Canadian Taxation of Life Insurance, Seventh Edition
Compensation and Tax Strategies
Page 52
Page 1
Planning Library
Page 51
Planning Library
Page 50
Planning Library
27
Governance, Risk and Compliance
Accountants’ Liability in Canada
Ronald Foerster, B.A., LL.B.
Accountants’ Liability in Canada is the only work of its kind
that addresses specifically and exclusively the civil liability
of accountants in contract, negligence and fiduciary law.
Written by Ronald Foerster, a leading practitioner in the
area of Commercial Litigation, Accountants’ Liability in
Canada offers a thorough explanation of the development
of the law in Canada, England and the U.S.A., as well as a
comprehensive explanation of the current state of the law
in Canada.
In order to further enhance accessibility, a CD-ROM
containing the full-text of most of the case law cited in
the book is also available. Cases on the CD-ROM may be
accessed in three ways: by the Table of Cases, which contains
an alphabetical list of all cases on the disk; by expanding the
alphabetically broken down list of all cases and by means of
the search template. The CD-ROM is updated annually.
Order # 9240226-66961 $358
2 volume looseleaf supplemented book + CD-ROM 0-459-24022-6
Carswell
Business Legal Adviser
Gary Rossiter
A practice-oriented how-to guide to business transactions
including planning and preparation of supporting
documentation. Features commentary, materials and
PRECEDENTSäCOVERINGäsäBUYINGäANDäSELLINGäAäBUSINESSä
säFAMILYäTRUSTäsäSHAREHOLDERSäBUYSELLäAGREEMENTä
sä)NVESTMENTä#ANADAäsäTAXäIMPLICATIONSäOFäAäBUSINESSä
PURCHASESALEäsäINCORPORATIONäsäEXECUTIVEäCOMPENSATIONä
säEMPLOYMENTäLAWäsäREFERENCEäTOäPERTINENTäSECTIONSäOFäTHEä
Income Tax ActäANDä)NTERPRETATIONä"ULLETINSäsäEXTENSIVEä
number of forms.
What Directors Need to Know:
Corporate Governance
Carol Hansell, B.A., M.A., LL.B., M.B.A.
Written for directors by Canada’s leading expert in corporate
governance, this invaluable resource introduces directors
to basic concepts in corporate governance, with particular
emphasis on their own duties and responsibilities. It explains
the elements of corporate governance and the roles of each of
the players in the governance process.
The author provides a concise overview of the basics of being
a director, including the division between the board and
management, the elements of board decision making, how
a corporation selects its directors, what to consider before
joining a board and when to resign from a board.
Also described are the basic duties of every director – the
fiduciary duty and duty of care, how directors exercise
due diligence and how their decisions are protected by the
business judgment rule. In addition, the author explains how
directors can be subject to personal liability and what they
can do to protect themselves.
Full of real-life examples that will help directors to see how
legal and best practice standards are applied, this book
explains complex legal concepts in a way that every director
will understand and details current best practice standards.
Order # 9284274-66961 $64
Carswell
Order # 820194X-66961 $365
Carswell
28
New Edition
Canada GST Service
Practitioner’s Goods and
Services Tax Annotated with
Harmonized Sales Tax 2014,
30th Edition
The primary information related to GST is all contained
in this one handy, softcover volume – the complete,
authoritatively updated texts of the GST, HST and non-GST
portions of the Excise Tax Act and Regulations, augmented by
draft legislation, GST-related Remission Orders and Technical
Notes – all cross-referenced with detailed annotations to
related provisions, definitions, case annotations summarizing
each case’s relevance, memoranda, technical information
bulletins, policy papers, forms, history and much more. The
book also features a Topical Index, newly updated, comprising
more than 13,000 separate line entries with extensive
references to all legislation, regulations and Canada Revenue
Agency publications.
New in this edition
sä (Enacted) Budget Bill C-31, Economic Action Plan 2014 Act,
No. 1, Royal Assent June 19, 2014 as S.C. 2014, c. 21
sä Bill C-43, Economic Action Plan 2014 Act, No. 2 (First
Reading October 23, 2014), incorporating Draft Legislation
of April 8, 2014 and August 29, 2014 (as proposed in the
Notice of Ways and Means Motions of October 10, 2014
and October 20, 2014)
desktop apps or web browser.* You can access Practitioner’s
Goods and Services Tax Annotated with Harmonized Sales Tax
by purchasing the eBook or eBook and print bundle. Powered
by the Thomson Reuters ProView™ app, our eBook gives you
the freedom and flexibility to work wherever and whenever
you want.
Print
Order # 986413-66961 $139
ProView Only
Order # A23667-142ON-66961 $139
Print + ProView
Order # L7798-6413BE-66961 $166
Carswell
The widely acclaimed, acknowledged leading reference work on
Canada’s Goods and Services Tax and Harmonized Sales Tax, with:
sä Full text of the GST and HST provisions of the Excise
Tax Act, Schedules and Regulations, incorporating all
amendments, fully annotated with related provisions,
definitions, regulations and forms
sä Department of Finance Technical Notes discussing all
enactment and amendments since 1990
sä David Sherman’s detailed, clear and piercing commentary
TOäEACHäPROVISIONäOFäTHEä'34äLEGISLATIONä0ARTSä6)))äANDä)8ä
ANDä3CHEDULESä68äOFäTHEäExcise Tax Act). Mr. Sherman’s
in-depth Analysis, frequently quoted by the Tax Court of
Canada judges, does the following:
– simplifies the complex GST legislation, showing how the
pieces fit together
– takes you step-by-step through the conditions necessary
for the provision to apply
– clarifies the meaning of the provision, and identifies any
ambiguities and assessment or enforcement problems
– points out errors in the Department of Finance
Technical Notes
– suggests creative interpretations of the provision and
offers planning tips
– discusses in detail all relevant case law that interprets or
applies the provision
– cites all relevant published articles and papers which
discuss the provision
– reproduces portions of other relevant legislation (e.g.
portions of the Income Tax Act) and of the Regulations
– reproduces relevant portions and cites all relevant
CRA publications such as GST Memoranda, Technical
Information Bulletins, Policy Statements, Info Sheets,
Guides and internal Headquarters letters that interpret
the provision
– discusses and analyzes pending amendments.
sä #OMPREHENSIVEäEXPERTä4OPICALä)NDEXäPREPAREDäBYä
David Sherman
sä &ULLäTEXTäOFäALLä#ANADAä2EVENUEä!GENCYä'34ä-EMORANDAä
Policies, Technical Information Bulletins, Info Sheets,
and “Excise and GST/HST News”, and all Department of
Finance and CRA news release relating to the GST
sä &ULLäTEXTäOFäPENDINGäAMENDMENTSäINCLUDINGäPROPOSEDäORä
draft legislation, with detailed commentary
sä &ULLäTEXTäOFäRELATEDäLEGISLATIONäSUCHäASäTHEäExcise Act,
Customs Act, Interpretation Act, Canada Revenue Agency Act,
and the non-GST portions of the Excise Tax Act
sä $AVIDä3HERMANSäTWICEMONTHLYäNEWSLETTERäGST & HST
Times, giving you the latest on “What’s New in GST”
sä Selected excerpts from the CRA’s GST “Q & A” online database.
Order # 820406X-66961 $1740
20 volume looseleaf annual subscription service 0-88820-406-X
24 bi-weekly releases annually
Carswell
29
Canada GST Service Primary
Canada GST Cases
Editor: David M. Sherman, B.A., LL.B., LL.M.
The essential statutory material relating to the Goods and
Services Tax Contents include:
sä Full text of the GST and HST provisions of the Excise
Tax Act, Schedules and Regulations, incorporating all
amendments, fully annotated with related provisions,
definitions, regulations and forms
sä Comprehensive, expert Topical Index prepared by
David Sherman
sä Full text of all Canada Revenue Agency GST Memoranda,
Technical Information Bulletins, Info Sheets, and “Excise
and GST/HST News”, and all Department of Finance and
CRA news release relating to the GST
sä Full text of pending amendments including proposed or
draft legislation, with detailed commentary
sä All Department of Finance Technical Notes since 1997
sä Full text of related legislation such as the Excise Act,
Customs Act, Interpretation Act, Canada Revenue Agency Act,
and the non-GST portions of the Excise Tax Act
sä David Sherman’s twice-monthly newsletter, GST & HST
Times, giving you the latest on “What’s New in GST?”
The Goods and Services Tax is a complex tax that requires
extensive and ongoing interpretation by the Courts. The
GST has generated many volumes of case law since being
introduced in 1991.
Binders P1 to P7 and P - Historical
Order # 9573659-66961 $729
Carswell
Canada GST Service Commentary
David Sherman’s detailed, clear and piercing commentary to
EACHäPROVISIONäOFäTHEä'34äLEGISLATIONä0ARTSä6)))äANDä)8äANDä
3CHEDULESä68äOFäTHEäExcise Tax Act). Mr. Sherman’s in-depth
Analysis, frequently quoted by the Tax Court of Canada
judges, does the following:
sä Simplifies the complex GST legislation, showing how the
pieces fit together
sä Takes you step-by-step through the conditions necessary
for the provision to apply
sä Clarifies the meaning of the provision, and identifies any
ambiguities and assessment or enforcement problems
sä Points out errors in the Department of Finance
Technical Notes
sä Suggests creative interpretations of the provision and offers
planning tips
sä Discusses in detail all relevant case law that interprets or
applies the provision
sä Cites all relevant published articles and papers which
discuss the provision
sä Reproduces portions of other relevant legislation
(e.g. portions of the Income Tax Act) and of the Regulations
sä Reproduces relevant portions and cites all relevant
CRA publications such as GST Memoranda, Technical
Information Bulletins, Policy Statements, Info Sheets, Guides
and internal Headquarters letters that interpret the provision
sä Discusses and analyzes pending amendments.
Canada GST Cases has been there from the beginning. This
case reporter deals exclusively with decisions relating to the
GST, and since 1992 has reported over 2,000 cases with David
Sherman’s detailed commentary on every one
Features include:
sä Full text of every Tax Court of Canada, Canadian
International Trade Tribunal, Federal Court, and Supreme
Court of Canada decision on GST appeals
sä Full text of every reported provincial court decision
relating to the GST
sä David Sherman’s detailed and insightful editorial comment
on every case. Mr. Sherman relates the case to other
decisions, points out analysis and legislation not mentioned
by the Court, and pulls no punches in his critical analysis
of each judgment, drawing attention to any flaws in the
Court’s reasoning. His editorial comments are frequently
cited and quoted by the Courts
sä Comprehensive indexing tools, permitting research by (i)
section number of the legislation or regulation cited; (ii)
case cited in the judgment; (iii) David Sherman’s expert,
exhaustive Topical Index
Order # A20240-66961 $723
1 volume looseleaf annual subscription service 1192-759X
Bound volumes supplied on standing order subscription or may be
ordered separately
Carswell
Canadian Value-Added Taxation
– A Practitioner’s Guide
This guide has been prepared to assist Canadian businesses
and non-specialists in complying with the complex
requirements of the Goods and Services Tax (GST). This
includes other provincial indirect taxes (such as Provincial
Sales Tax and Retail Sales Tax) that have harmonized with the
GST. It is intended to provide a clear understanding of how
the GST and HST work, and what procedures are generally
required of GST registrants and organizations eligible
for rebates.
Order # 9362976-66961 $262
Carswell
Binders C1 to C11
Order # 9573640-66961 $1233
Carswell
30
GST Partner
Editor: David M. Sherman, B.A., LL.B., LL.M.
GST Partner is your exclusive source for section-by-section
annotations of the legislation (Excise Tax Act and all GST
regulations), including well-known tax authority David
Sherman’s analysis of each notable provision. This highly
regarded feature provides insight into the intended meaning
of the provision, explains how the provision operates in
conjunction with other sections, discusses the relevant case
law in detail, suggests creative interpretations and planning
tips, highlights pending amendments, and more. GST
Partner contains:
sä Full text of the legislation and regulations
sä Section-by-section annotations including
detailed commentary
sä Full text of Department of Finance news releases and
Canada Revenue Agency GST Memoranda, Technical
Information Bulletins and Policy Statements
sä All GST forms (in pdf and MS Word formats)
sä Full text of pending amendments, including proposed
or draft legislation
sä Full and complete history of past amendments to the
Excise Tax Act
sä Full text of related legislation, including the GST and
non-GST portions of the Excise Tax Act
sä Full text of pending amendments, including proposed or
draft legislation
sä Full and complete history of past amendments to the
Excise Tax Act
sä Contents of Carswell’s complete Canada GST Service
sä Expert and authoritative commentary by David Sherman
via his newsletters GST & HST Times and GST & HST
Case Notes
sä Expert commentary and opinion from the Tax Executives
Institute, the C.D. Howe Institute, and the tax professionals
we collectively call The Tax Practitioner’s Forum
Detailed licensing information and multiple-site pricing
available by calling Customer Relations at 1-800-387-5164 or
416-609-3800.
Also available on Taxnet Pro™
DVD annual subscription L94400
(Updated 12 times annually)
Carswell
GST Partner Basic
A smaller version of GST Partner, GST Partner Basic meets
the information needs of practitioners who do not require the
GST Cases and the detailed, in-depth commentary of
GST Partner.
GST Partner Basic includes:
sä Full text of the GST legislation (Excise Tax Act and all GST
regulations) and regulations
sä Section by section annotations
sä Full text of Department of Finance news releases and Revenue
Canada GST Memoranda (including the New Series),
Technical Information Bulletins and Policy Statements
sä All GST forms (in pdf and MS Word formats)
sä Full text of related legislation, including the GST and nonGST portions of the Excise Tax Act
sä Full text of pending amendments, including proposed and
draft legislation
GST Partner Basic provides all the functionality of Carswell’s
other Windows-based DVD products and is updated quarterly.
Detailed licensing information and multiple-site pricing
available by calling Customer Relations at 1-800-387-5164 or
416-609-3800.
Also available on Taxnet Pro™
DVD annual subscription L94420
(Updated quarterly)
Carswell
GST Special Releases
All Federal GST Notice of Ways and Means Motions, draft
legislation, Federal Budgets and relevant discussion papers are
reproduced as they occur and are sent to you in convenient
booklet form.
Order # A20289-66961 $230
Annual subscription newsletter A20289
Carswell
GST & Commodity Tax
Barry Hull, BPE
A must-have for every tax practice
Give your tax practice the edge and stay on top of current
developments in GST, PST, Customs and other commodity
taxes with Canada’s leading independent newsletter on
commodity tax issues, the only monthly newsletter with full
commodity tax coverage. GST & Commodity Tax newsletter is
published 10 times annually for tax professionals in industry
and public practice. Each issue includes:
sä Commentary on the latest cases, including practical
insights on the decision’s impact on business;
sä Articles on recent GST, PST and Customs policies;
sä Coverage of budgets and other legislative changes;
sä Papers on key issues like harmonization and prospects for a
provincial VAT;
sä Front line stories highlighting issues that will affect your
business and your clients;
sä Offshore features from Europe, Australia and the US;
sä Thumbtax: a list of interesting and relevant seminars
and conferences.
All articles are written by Canada’s leading commodity
tax lawyers, accountants, tax recovery professionals and
consultants, who ensure that each issue is packed with timely
and relevant information you need for your practice.
Order # A20159-66961 $410
Annual subscription newsletter 0847-3528
Jurisdiction: Canada
Carswell
31
GST & HST Case Notes
New Edition
2014 GST Memoranda, Bulletins, Policies
& Info Sheets, 21st Edition
A newsletter summarizing and commenting on the latest
Court cases relating to the Goods and Services Tax (GST) and
the Harmonized Sales Tax (HST), as published in the Canada
GST Cases. These are not just GST or HST appeals, but also
contract, bankruptcy and other disputes where the GST or
HST is at stake. David Sherman’s penetrating and insightful
comments keep you up on the latest in what the Courts have
had to say about the GST/HST. Mr. Sherman summarizes
each decision and places it in context, relates it to other
decisions and legislation not mentioned by the Court, and
pulls no punches in his critical analysis of each judgment.
Complimentary with a subscription to Canada
GST Cases (looseleaf).
Order # A20220-66961 $230
Carswell
GST & HST Times
GST Memoranda, Bulletins Policies & Info Sheets, 21st
Edition provides the complete text of all GST Memoranda,
GST/HST New Memoranda Series, Technical Information
Bulletins, Policy Statements and Info Sheets (including draft
documents) released by the Canada Revenue Agency (CRA)
with respect to the Goods and Services Tax (GST) and
Harmonized Sales Tax (HST).
The Work includes extensive annotations, editorial comments
and footnotes to assist the reader in understanding and crossreferencing the information contained in the CRA documents.
Insightful annotations and comprehensive cross-referencing
of government documents make this an indispensable
resource for the time-conscious tax professional. Updated
annually with all essential GST administrative documents
to ensure compliance, this work comes complete with
useful finding tools such as a sectional look-up table and an
exhaustive topical index.
Order # 986206-66961 $179
Newsletter published 24 times per year that keeps you up
to date on the latest GST and HST (Harmonized Sales Tax)
developments. Each issue includes “What’s New in GST and
HST?” and “What’s New in the Canada GST Service?” Also
includes recent case summaries, GST/HST research tips,
announcements of new Canada Revenue Agency policy,
excerpts from press releases, analysis of current issues,
comments from readers and other “insider” news on the GST.
Plus David Sherman’s famous “Quote of the Week.”
Nouvelle édition
Complimentary with a subscription to the Canada GST
Service or GST Partner.
Order # A20224-66961 $235
Carswell
Carswell
La Loi du Praticien −
TPS-TVQ – 19e édition 2014
– Loi annotée
Étienne Gadbois, LL.B., M.Juris (Oxford), LL.M.
La Loi du Praticien – TPS-TVQ vous offre, dans un format
pratique, un aperçu complet des systèmes fiscaux de la TPS et
des taxes à la consommation du Québec. Les textes de lois sur la
TPS, la TVH (taxe de vente harmonisée), la TVQ (bilingue) et
les autres taxes à la consommation (carburants, tabac, etc.) sont
enrichis des règlements pertinents, des modifications proposées
(incluant les plus récentes modifications budgétaires et celles
annoncées dans les bulletins d’information) et d’un éventail
complet d’annotations.
Cet ouvrage présente, sous chaque disposition législative :
sä Les commentaires d’Étienne Gadbois fournissant, sous forme
d’annotations concises, des explications sur la législation;
sä Des notes historiques complètes avec les versions antérieures
intégrales;Les articles liés, avec explication de la pertinence;
sä La concordance fédérale ou provinciale, selon le cas;Des
références aux documents pertinents (règlements, décrets
de remise, formulaires, jurisprudence, mémorandums,
bulletins d’information technique, énoncés de politique).
La nouvelle édition de TPS/TVQ inclura toutes les modifications
apportées à la Loi sur la taxe d’accise par la sanction royale des
projets de loi C-5 (L.C. 2014, c. 13) et C-31 (L.C. 2014, c. 20). Elle
inclura aussi toutes les modifications proposées à la Loi sur la taxe
de vente du Québec par le Budget du 4 juin 2014, ainsi que la
mise à jour des commentaires de l’auteur.
32
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Solutions fiscales –
Taxes à la consommation
Le DVD Solutions Fiscales – Taxes à la consommation couvre
les taxes à la consommation fédérales et provinciales. Cette
série offre en français le texte intégral des lois et règlements
fédéraux et québécois en matière de taxes à la consommation,
incluant les annotations d’Étienne Gadbois relatives aux
dispositions de la Loi sur la taxe d’accise et de la Loi sur
la taxe de vente du Québec, les textes de Marc Papillon et
Robert Morin sous la rubrique Analyses/Commentaires Fédéral ainsi que les résumés de jurisprudence relatifs à la
Loi sur l’administration fiscale de Daniel Cantin et d’Isabelle
Tremblay sous la rubrique Analyses/Commentaires - Québec.
On y retrouve également différents types de documents,
notamment, les budgets fédéraux et québécois, les
conventions fiscales relatives à l’administration de la TPS
et de la TVQ entre le Québec et le Canada, la jurisprudence
récente des tribunaux du Québec, les notes historiques
complètes de la législation québécoise et les notes explicatives
de la législation provinciale et fédérale, les publications
gouvernementales fédérales et québécoises (Bulletins et
Lettres d’interprétation, Guides et brochures de l’ARC,
Circulaires d’information, etc.), des décrets de remise ainsi
que les tables de concordances entre la LTA et la LTVQ.
No de commande L98460-66961 1086 $
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Nouvelle édition
La Loi du Praticien - Loi sur l’administration
fiscale 2014, 14e édition – Loi annotée
Daniel Cantin et Isabelle Tremblay
La législation en matière d’application et d’exécution des
lois fiscales québécoises se retrouve dans une seule loi : la Loi
sur l’administration fiscale. Il est donc essentiel pour tout
praticien fiscaliste de bien en connaître le fonctionnement.
Unique sur le marché, l’ouvrage La Loi du Praticien – Loi
sur l’administration fiscale, 14e édition offre un examen
complet de la Loi sur l’administration fiscale et de ses
règlements d’application. Le texte intégral de la Loi y est
reproduit en français et en anglais, suivi des références autant
gouvernementales et doctrinales que jurisprudentielles, ainsi
que des commentaires des auteurs. C’est le point de départ
idéal de toutes vos recherches.
Cette 14e édition comprend toutes les modifications
apportées à la Loi sur l’administration fiscale et à diverses lois
connexes à la suite de la sanction du projet de loi 18 (L.Q.
2013, c. 10) ainsi que toutes les modifications apportées au
Règlement sur l’administration fiscale par le Décret 701-2013
du 19 juin 2013 et le Décret 229-2014 du 5 mars 2014.
No de commande 985419-66961 152 $
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Carswell
Practitioner’s Guide to Retail Sales Tax
and the Transition to Harmonized
Sales Tax 2010 Edition
The Practitioner’s Guide to Retail Sales Tax and the Transition
to Harmonized Sales Tax covers all issues related to RST,
including the wind-down of RST and the adoption of HST in
British Columbia and Ontario.
This edition includes all five 2010 provincial budgets – British
Columbia, Ontario, Manitoba, PEI, and Saskatchewan – and
two new chapters have been added to cover the introduction
of HST in British Columbia and Ontario.
This Guide is designed to allow users to maximize opportunities
for refunds and rebates and to understand the rules to support
positions on audits. The latest information on harmonization
rules in B.C. and Ontario is provided and the Guide also
explains how provincial RST works in the three Canadian
provinces that continue to impose the tax (an extensive
discussion of RST as it applied in B.C. and Ontario up to
July 1, 2010 is also provided). The Guide contains practical
commentary, advice, examples and supporting material to assist
in managing all types of provincial sales tax issues. The Guide
is written in non-technical language but includes extensive
legislative cross-references for commodity tax specialists.
Order # 983455-66961 $99
11/10 softcover 1086 pages 978-0-7798-3455-6
Jurisdiction: Canada (Provincial)
Carswell
33
The Harmonized Tariff Schedule
of Canada
Canadian Customs Law
Canada Border Services Agency
Canadian Customs Law provides an overview of the laws,
cases and policies that govern customs in Canada. It features
an overview of the fundamental Canadian requirements
relating to the importation and exportation of goods.
Extensive references to legislation, cases and policies are
set out in footnotes, checklists and appendices. Strategies
and precedents for dealing with practical matters such as
investigations, audits, verifications, voluntary disclosures and
appeals are also discussed.
The Harmonized Tariff Schedule of Canada is a primary
resource for determining tariff classifications for goods
imported in to Canada. It’s an essential import tariff manual
for use in classifying imported merchandise for rates of duty,
quota, rules and restrictions and special programs. It also acts
as source material for the Customs Broker Professional Exam.
Order # 983827-66961 $128
Jurisdiction: Canada (Federal)/International
Carswell
The Harmonized Tariff Schedule of
Canada – Explanatory Notes
World Customs Organization Council
The Harmonized Tariff Schedule of Canada – Explanatory
Notes provides practical guidelines for classification under
the Harmonized Tariff Schedule of Canada. The Explanatory
Notes include clear, concise explanation and technical
description of goods. Text covers the General Rules of
Interpretation, Section Notes, and Chapter and Subheading.
The Explanatory Notes are issued by the World Customs
Organization Council. The Explanatory Notes are the official
classification guidelines of the trade community, and are
essential to the correct classification of goods.
Order # 983828-66961 $1156
Carswell
The 2014 Annotated Customs Act
Daniel Kiselbach, B.A., J.D.
The 2014 Annotated Customs Act is a resource on which customs
professionals have come to rely. Written by an experienced
practitioner in the field, this convenient work contains full text of the
Customs Act and regulations, along with miscellaneous related
legislation, section-by-section commentary explaining the meaning
of each provision and how it operates in practice, concise digests
for several cases providing summaries of how court and Tribunal
decisions have interpreted and/or applied the legislation, and a
comprehensive index to the legislation, making the Act and
regulations easily accessible.
Order # 985467-66961 $125
Biennial editions supplied on standing order subscription
Carswell
34
Daniel Kiselbach, Angelos Xilinas, and Katherine Xilinas
Order # 985006-66961 $203
Carswell
New Edition
Consolidated Customs Statutes and
Regulations 2015
Consolidated Customs Statutes and Regulations 2015 contains
the latest legislation to advise importers on new developments
in customs law and help their clients maintain efficient import/
export operations and avoid costly fees and penalties.
Updated features in the 2015 Edition:
sä Customs Act
sä Customs Tariff
sä Excise Tax Act
sä Export and Import of Rough Diamonds Act
sä Importation of Intoxicating Liquors Act
sä Certification of Origin of Goods Exported to a Free Trade
Partner Regulations, SOR/97-332
sä Determination, Redetermination and Further
Redetermination of Origin, Tariff Classification and Value
for Duty Regulations, SOR/98-44
sä Exporters’ and Producers’ Records Regulations, SOR/97-71
sä Free Trade Agreement Advance Rulings Regulations,
SOR/97-72
sä Passenger Information (Customs) Regulations, SOR/2003-219
sä Proof of Origin of Imported Goods Regulations, SOR/98-52
sä Refund of Duties Regulations, SOR/98-48
sä Tariff Classification Advance Rulings Regulations,
SOR/2005-256
sä Tariff Item Nos. 9971.00.00 and 9992.00.00 Accounting
Regulations, SOR/98-47
sä Canada Customs and Revenue Agency, Memorandum D134-9, Royalties and License Fees (Customs Act, Section 48)
sä Information Circular IC00-1R4, Voluntary
Disclosures Program
sä Table of Canada Border Services Agency Forms
Order # 986111-66961 $104
Carswell
A Tax Guide for American Citizens
in Canada
New Edition
Richard W. Pound, O.C., O.Q., Q.C., FCPA, FCA and
Max Reed, B.A., B.C.L., LL.B.
Garry Duncan, FCPA, FCA, CFP
All U.S. citizens in Canada have always been required to file
US income tax returns. As of January 1, 2013, Canadian banks
are required to disclose to the IRS assets and bank accounts
held by U.S. citizens in Canada so the obligation is now more
urgent than ever.
Filing a U.S. tax return and making these disclosures can
appear daunting, but need not be difficult. For most people,
it will simply involve filling out some paperwork and sending
it in. Rather than pay a professional hundreds of dollars, you
can do it yourself. You can also take advantage of a recent IRS
program to catch up on past returns or even renounce your
US citizenship. This guide explains how, using step-by-step,
plain language instructions. It includes all of the forms you
need. No software or other publication is designed specifically
to help US citizens in Canada meet their tax obligations.
Order # 985364-66961 $24.95
Jurisdiction: Canada/USA
Carswell
Canada’s Tax Treaties 2011
Canada’s Tax Treaties 2011 is a complete consolidation of the
full text of Canada’s tax treaties to October 2010.
This edition includes:
sä All updates to the full text of Canada’s tax treaties
as of October 1, 2010
sä Updated Income Tax Conventions Interpretation Act,
R.S.C. 1985, c. I-4, as amended
sä Full text of Canada’s Tax Information
Exchange Agreements
sä Commentary regarding Tax Information
Exchange Agreements
sä Current status of Tax Information Exchange Agreements
sä Updated Table of Treaty Withholding Tax Rates
sä Full updated annotations for the Canada-U.S. tax treaty
including history, technical explanations, related provisions,
and interpretation bulletins references
Order # 983456-66961 $130
11/10 hardcover 2004 pages 978-0-7798-3456-3
Carswell
Canadians Resident Abroad 2015
Expert analysis on critcal issues such as emigration,
immigration, tax, health insurance and more for Canadian
residents abroad
If your clients have Canadian-U.S. business interests or
investments or they are considering living abroad, they rely
on you to create tax-efficient solutions that maximize their
returns. The new 2015 edition of Canadians Resident Abroad
will support your efforts with authoritative information
covering everything from emigration, taxation of nonresidents, and tax treaties to the Canada Pension Plan and
Old Age Security, customs and excise, and death and taxation.
Canadians Resident Abroad is updated annually to ensure
that you will always be working with the latest emigration
legislation and relevant government documents.
New in this edition
sä Immigration Trust
sä Update on non-resident trust rules
sä Elimination of immigration trusts
sä Phase out of OETC
sä T1135 filing requirements
Order # 986365-66961 $65
08/14 softcover 450 pages 978-0-7798-6365-5
New volumes supplied on standing order subscription
Jurisdiction: Canada (International)
Carswell
Crossing Borders: International
Acquisitions and Related Tax Issues,
2nd Edition
John Giakoumakis, B.Sc., M.A., C.A., C.P.A.
Crossing Borders focuses on critical tax issues related to
international acquisitions. Topics include tax planning
matters, corporate structuring, foreign affiliate rules, tax
treaties, financing, transfer pricing, supply chain, business
valuations, risk assessment, due diligence steps, tax antiavoidance, bilateral investment treaties and selected financial
accounting matters. Selected legislative examples and court
cases from various jurisdictions and the EU, and analysis
from the OECD and the UN are used for illustrative
purposes. Rather than a monothematic approach focusing
only on tax issues, the goal of this book is to take an alpha-toomega approach to cross border investments relevant for both
global tax and business professionals and decision-makers.
The analysis goes beyond core tax matters and addresses the
multiple disciplines that interact with tax, and vice versa.
Order # 985498-66961 $77
08/13 softcover 588 pages 978-0-7798-5498-1
Carswell
35
An International Perspective
The Harmonized Tariff Schedule of Canada
Robert McMechan, LL.B., LL.M., Ph.D.
The Harmonized Tariff Schedule of Canada is a primary
resource for determining tariff classifications for goods
imported in to Canada. It’s an essential import tariff manual
for use in classifying imported merchandise for rates of duty,
quota, rules and restrictions and special programs. It also acts
as source material for the Customs Broker Professional Exam.
Economic Substance and Tax Avoidance: An International
Perspective is the ultimate resource on the treatment of
economic substance in tax cases across different international
jurisdictions. The law regarding the role of economic
substance in tax avoidance cases is an evolving and important
subject area in Canada. An absence of economic substance is
now considered to be a prominent indicator of abusive tax
avoidance in many jurisdictions, including Australia, New
Zealand, South Africa, and the United States. The author
approaches the subject matter by examining the historic
and modern-day treatment of economic substance on a
comparative basis in several jurisdictions, and includes case
studies of tax avoidance cases and an evaluation of GAAR
decisions in Canada and other tax jurisdictions. In an area of
law that is currently fraught with confusion in Canada, this
book provides you with in-depth understanding of and much
needed clarity on the issue.
This book will help you:
sä Analyze the current law on tax avoidance and the role of
economic substance
sä Understand economic substance under GAAR in
other jurisdictions
sä Determine reporting requirements and penalties
sä Advise clients on the tax implications of transactions which
lack economic substance
Order # 985332-66961 $89
Carswell
Canada Border Services Agency
Order # 983827-66961 $128
Carswell
The Harmonized Tariff Schedule of
Canada – Explanatory Notes
World Customs Organization Council
The Harmonized Tariff Schedule of Canada – Explanatory
Notes provides practical guidelines for classification under
the Harmonized Tariff Schedule of Canada. The Explanatory
Notes include clear, concise explanation and technical
description of goods. Text covers the General Rules of
Interpretation, Section Notes, and Chapter and Subheading.
The Explanatory Notes are issued by the World Customs
Organization Council. The Explanatory Notes are the official
classification guidelines of the trade community, and are
essential to the correct classification of goods.
Order # 983828-66961 $1156
Carswell
New Edition
Foreign Investment in Canada
Peter R. Hayden, LL.B., LL.M., Q.C.
This invaluable four-volume reference work is the only source for
information on Investment Canada-approved acquisitions and
new foreign-owned businesses that are established in Canada.
Authoritative analysis of important current developments
is contained in a topical feature article in each monthly
Report Bulletin, as well as an up-to-date listing of current
acquisitions and new foreign-owned businesses.
This service also includes relevant legislation from the
Investment Canada Act, Canada Business Corporations Act,
Income Tax Act, Bank Act, etc. Excerpts of provincial statutes
are also included.
Canada’s tax treaties with the U.S., Britain and France are
discussed as well as those parts of NAFTA and WTO that
relate to foreign investment.
Foreign Investment in Canada is for all those advising
clients who are considering investing in Canada either by
establishing new ventures or acquiring existing ones.
Order # 9575260-66961 $1432
Carswell
36
Introduction to International Tax in
Canada, 2nd Edition
Jean-Pierre Vidal and others
Unique to Carswell, Introduction to International Tax in
Canada, 2nd Edition discusses the matter of foreign affiliates,
with chapters concerning foreign accrual property income,
shareholders’ dividend and reclassification of certain income
concepts as well as tax issues pertaining to expatriates. The
text guides professionals and students through the concepts
of transfer pricing with respect to OECD (Organization for
economic co-operation and development), in relation with
both Canada and the United States’ regulations. In addition
to the theoretical section, the reader has access to valuable
exercises at the end of each chapter, which makes this book a
invaluable tool and reference in International Taxation.
This second edition offers revised in-depth content including
foreign tax credits and features two new chapters on financing
of foreign affiliates as well as e-commerce.
Also available in French.
Order # 985429-66961 $124
Carswell
Nouvelle edition
New Edition
Introduction à la fiscalité internationale
au Canada 2014, 3e édition
Migration to Canada 2015
Sous la direction de Jean-Pierre Vidal
Citizens of many nations are on the move for employment,
retirement or to join their families in various countries
around the world. Canada is one such destination.
Introduction à la fiscalité internationale au Canada
est le seul guide pratique en français qui offre à votre
équipe de comptabilité et de fiscalité un large éventail de
renseignements et d’analyses sur la fiscalité internationale.
Que vous vouliez rafraîchir votre mémoire ou améliorer vos
connaissances sur la fiscalité internationale, cette publication
unique en son genre est l’outil de référence qu’il vous faut.
Les membres de votre équipe le considéreront comme étant
indispensable pour trouver des réponses aux questions
quotidiennes, mieux comprendre les conséquences fiscales de
leurs décisions et approfondir leurs connaissances sur les prix
de transfert, ainsi que sur plusieurs autres sujets importants.
Introduction à la fiscalité internationale au Canada, 3e édition
est organisée de façon à mieux saisir les divers aspects de
la fiscalité internationale. Il guide le lecteur étape par étape
dans les dédales de la fiscalité internationale, et s’attaque
graduellement à des règles plus complexes.
Afin de facilité la compréhension de la matière, chaque
chapitre est accompagné d’exemples concrets, de graphiques
et de cas pratiques. Tous ces outils permettent au lecteur
de formuler ses propres opinions éclairées et de se bâtir ses
propres modèles.
No de commande 985426-66961 124 $
Territoires : Canada (Fédéral / Québec)
Carswell
Manager’s Guide to International Tax
Arthur Cockfield, LL.B., J.S.M., J.S.D., and David Kerzner,
LL.M. (Tax) NYU, LL.M. (Intl.Legal Studies)
Migration to Canada is a single source of information
regarding the basic requirements to come to Canada, the
tax consequences of doing so, taxation on a resident and an
overview of essential matters to consider before and after you
settle in Canada. It also provides a review of immigration
requirements and applicable tax laws.
sä
sä
sä
sä
sä
sä
sä
sä
sä
sä
sä
sä
Immigration to Canada
Tax issues to consider on immigration
Taxation as a non-resident
Tax compliance issues of the new Canadian
Importation of your possessions to Canada
Safeguarding your health
Canadian driver’s licence
Goods and Services tax
Pension entitlements
Death and wills
Canadian tax forms
Directory of Canadian Government Office Abroad
New in this edition
Order # 986366-66961 $51
Carswell
The main purpose of the Manager’s Guide to International
Tax is to show business managers, CEOs, and CFOs how
tax laws affect global management decision-making. The
book also serves as a training manual or reference guide for
professionals such as accountants, lawyers, enrolled agents,
and other tax advisors who wish to gain insight into the field
of international taxation. Part I of the book is a case study
called ‘La Brienza Winery: Tax Trouble in Wine Country’ that
illustrates how managers confront international tax challenges
in the real world. Part II of the book contains additional
materials on the U.S. and Canadian tax rules governing
different cross-border planning strategies.
www.carswell.com/internationaltax
Order # 982292-66961 $27
12/09 softcover 134 pages 978-0-7798-2292-8
Carswell
37
The Tax Advisor’s Guide to the Canada –
U.S. Tax Treaty
Transfer Pricing in Canada, 2013 Edition
Editors: David Kerzner, LL.M. (Tax) NYU, LL.M. (Intl. Legal
Studies), Vitaly Timokhov, LL.B., LL.M. (Tax) NYU, and
David Chodikoff, B.A. (Spec. Hons.), M.A., LL.B.
This publication is a single-source reference book that
provides a comprehensive review of transfer pricing
transactions from a Canadian perspective. Readers will find
in depth analysis of regulatory and administrative framework,
the case law and pending cases, as well as administrative
positions. The book also discusses the important OECD
guidelines for determination of an arm’s length price for
goods and services as well as other topics and issues related to
transfer pricing such as penalties, information gathering by
the Canada Revenue Agency, competent authority procedure,
advance pricing arrangements, valuation for customs
purposes and statute-barring provisions.
This book is a unique cross-border tax service that comprises
“three books” in one. The service combines three subjects
of international tax law: Canadian International Taxation
(Inbound); U.S. International Taxation (Inbound); and
Treaty Taxation. The volume, prepared by cross-border tax
experts, identifies and explains the detailed Canadian and
U.S. domestic tax rules applicable to each Treaty Article. This
multi-source research tool provides a cross-border technical
road map to enable the tax advisor to quickly identify and
understand the critical domestic and Treaty issues that may
require attention in planning and advising clients.
This one-stop reference book, through its supplemented
format, provides up-to date and practical advice to tax
practitioners for cross-border business transactions,
investments, services (including employee relocation),
individual taxation, estate planning, and compliance. The
volume incorporates the language of the Fifth Protocol,
September 21, 2007, and the latest commentary.
www.carswell.com/taxtreaty
Order # 981689-66961 $447
Jurisdiction: Canada/U.S.A.
Carswell
Taxation of Foreign Affiliates
Angelo Nikolakakis, LL.B., B.C.L.
The Taxation of Foreign Affiliates relates to the tax consequences
under the Income Tax Act and Regulations to a taxable Canadian
resident of acquiring, holding and disposing of shares in a nonresident corporation, which is characterized as a foreign affiliate
in relation to the taxpayer. The area of the taxation of foreign
affiliates is one of the most complex parts of the Canadian tax
regime and is becoming increasingly important as Canadian
corporations continue to expand their foreign operations.
This supplemented book provides a comprehensive and detailed
review of the foreign affiliate rules written in a clear, understandable
style. It also includes additional readings references that provide
tax practitioners with a summary of what has been written by
academics, practitioners and Canada Revenue Agency in the past.
The supplemented format of the book ensures that the work is
updated to reflect ongoing developments in this area of taxation.
The work includes the following chapters: History and
'ENERALä0OLICYä#ONSIDERATIONSäsä"ASICä#ONCEPTSäsä&OREIGNä
Accrual Property Income and Income from an Active Business
sä)MPUTATIONäOFä&OREIGNä!CCRUALä0ROPERTYä)NCOMEäsä&OREIGNä
!FFILIATEä$ISTRIBUTIONSäsä&OREIGNä!FFILIATEä2EORGANIZATIONSäsä
0ARTNERSHIPSäANDäTHEä&OREIGNä!FFILIATEä2ULESäsä4AXä!VOIDANCE
Order # 928584X-66961 $505
Jurisdiction: Canada/International
Carswell
38
François Vincent, LL.L., M.Fisc.
With a thorough analysis and unique insight from an expert in
the field of transfer pricing, including illustrative explanations,
legislation excerpts and other documents, this book aims to
assist tax practitioners to navigate through this complex and
sophisticated area of taxation.
Order # 985403-66961 $138
09/13 softcover 1376 pages 978-0-7798-5403-5
Carswell
Taxation of Canadian Business Expansion
into the United States
Dr. Linda Stillabower, Ph.D., C.P.A.
This supplemented book assists Canadian corporate
tax executives to understand the options available when
expanding current or future business activity into the
United States. In addition, lawyers, accountants and financial
professionals who advise business clients on tax issues use the
publication to understand and communicate the alternatives
and tax implications of expanding current or future business
activity into the United States. The author writes in clear,
non-technical language to ensure that the reader can quickly
identify and understand the complex compliance issues
encountered by Canadian companies entering into or
carrying on business in the United States.
Contents include discussion of:
sä Basic structure of tax system (domestic and international)
sä U.S. and Canadian taxation of Canadian-owned
U.S. investment
sä Doing business in U.S. through permanent establishment
and through no permanent establishment
sä Financing U.S. business activity
sä U.S. real estate investment.
Useful appendices include full text of Canada-U.S. tax treaty,
IRS publications, IRS forms, record-keeping requirements
and sample statements and elections.
Order # 9573799-66961 $426
Carswell
Managing Payroll
Checkpoint® Payroll
Payroll integrates Payroll Guide with the leading WG&L
payroll treatises, biweekly Payroll Guide Newsletter and
online forms. You’ll quickly find answers to all your
questions concerning deposit and reporting requirements,
Social Security and Medicare, federal unemployment, state
unemployment and disability, benefits law and regulation,
federal and state wage-hour, garnishments, child support
withholding and much more.
Carswell Payroll Source represents
the ultimate research tool for the
busy Canadian payroll professional.
See page xvii to learn more about Checkpoint
Featuring expert payroll content from the leading payroll
information service, The Canadian Payroll Manual, this oneof-a-kind service brings together tax, legal and payroll-specific
text in a single work. Carswell Payroll Source also features a
complete legislative database with 74 payroll deduction and tax
forms and 39 Canada Revenue Agency Bulletins and Guides,
available online using the intuitive LivePublish® platform.
New Edition
See page xvi for full product details.
Canada and Quebec Pension Plan
and Employment Insurance Acts:
Quick Reference – 2015 Edition
Canadian Benefits Administration Manual
Jamie Knight, LL.B., Carla Nassar, LL.B.,
Paula Pettit, J.D.
This Quick Reference provides a useful overview and
insight for employers and employees who have to deal with
the somewhat unfamiliar terrain of public pensions and
employment insurance, especially where those programs
directly intersect with employment situations. The Guide
details the history and development of the Canada Pension
Plan, how it is administered, and specific information about
the types of benefits available as well as the manner and
timing of benefit payments. In this newly updated edition,
the authors have tried to reflect a more developed view about
the state of public pension plans in light of rapid changes
to the economy and investment strategies. This edition
also includes several chapters designed to assist employers,
unions, employees and the self-employed in understanding
the Employment Insurance Act: Employment Insurance
benefits, EI adjudicative process, Record of Employment
(ROE), structuring settlements and damages, federal worksharing program, private pension plans, and the future of
Employment Insurance.
Order # 986594-66961 $78
Needs new product number
Carswell
Editor: Susan Singh, CHRP
This comprehensive manual enables you to deal with the
complex administration of government and private benefit
programs. Take appropriate action and make sound business
decisions in matters relating to benefit plans.
Contents: Part 1 Benefits and Retirement - Transactions
and Administrationäsä.EWä%MPLOYEEäsä#HANGESäsä#HANGEä
OFä"ENEFICIARYäsä4ERMINATIONäOFä%MPLOYMENTäsä$EATHäOFäANä
!CTIVEä%MPLOYEEäANDä$EATHäOFäAä$EPENDANTäsä2ETIREMENTä
sä$ISABILITYä3HORT4ERMäsä$ISABILITYä,ONG4ERMäsä$EATHä
OFäAä0ENSIONERäsä,EAVESäOFä!BSENCEäsä0ART4IMEäANDä
4EMPORARYä%MPLOYMENTäsä,AYOFFä3TRIKEäANDä,OCKOUTäsä
#LAIMSä!DMINISTRATIONäsä#ONTRIBUTIONSäANDä0REMIUMSäsä
2ELATIONSHIPäWITHä)NSURERSäsä2ELATIONSHIPäWITHä2ETIREMENTä
0LANä!DMINISTRATORäsä2ELATIONSHIPäWITHä%MPLOYEESäsä
%XHIBITSäANDä4ABLESäsäPart 2 Providing Retirement Incomeäsä
3OURCESäOFä2ETIREMENTä)NCOMEäsä&UNDINGä2ETIREMENTä0LANSäsä
)MPLEMENTINGäAä0LANäsä%XHIBITSäANDä4ABLESäsäPart 3 Providing
Benefitsäsä'OVERNMENT3PONSOREDä0ROGRAMSäsä%MPLOYER
3PONSOREDä0LANSäsä&UNDINGä5NDERWRITINGä"ENEFITä0LANSäsä
)MPLEMENTINGäANDä2EVISINGä"ENEFITä0LANSäsä&LEXIBLEä"ENEFITä
0LANSäsä%XHIBITSäANDä4ABLESäsäPart 4 Special Situationsäsä
%MPLOYERSä/PERATINGäINä3EVERALä0ROVINCESäsä-ULTI%MPLOYERä
0ENSIONäANDä"ENEFITSä0LANSäsä-ERGERSäANDä!CQUISITIONSäsä0LANä
4ERMINATIONäsä3AVINGäFORä2ETIREMENTäThe Income Tax Act
0ROVISIONSäsä3OCIALä3ECURITYäINä/THERä#OUNTIESäsä&ORMS
Order # 9563513-66961 $424
1 volume looseleaf annual subscription service Updated quarterly
0-459-56351-3
Carswell
39
Managing Payroll
Canadian Payroll Reporter
Designed to keep payroll practitioners and HR departments up
to date on legislation, regulations, court decisions, technology
advances and other developments and trends that affect the
payroll department. In addition to identifying and sharing best
practices, Canadian Payroll Reporter covers career development
and professional certification for practitioners.
Payroll regulations are in a constant state of transition, so
practitioners need the insider’s edge on payroll compliance.
Receive 12 issues per year packed with in-depth analysis and
informed commentary on trends. Subscriber questions are
tackled by industry experts with years of payroll experience.
Gain access to the policies and initiatives of the Canada
Revenue Agency. Receive timely information on pension
reform, tax changes, parental leave and other benefits,
garnishees, and other government requirements that affect
the payroll function.
Eliminate hours of research every month. Get the information
the payroll department needs to do the job right in an everchanging regulatory and business environment.
Unlimited searchable access to Canadian Payroll Reporter’s
new website: www.payroll-reporter.com.
Order # A20186-66961 $179
12 issues annually
Carswell
The Canadian
Payroll Manual
Edited by: Carswell Payroll Consulting Group
Find answers to all your payroll questions in this
comprehensive reference manual. Ideal for companies with
employees in more than one province, this unique publication
puts the information you need at your fingertips. Learn from
experienced professionals who understand the complexities of
Canadian payroll.
See page xviii for full product details.
Ontario Workplace Insurance: Claims
Management and Return to Work
Editor: Michael Moher
In Ontario, the onus is on the employer for accident
prevention and for returning injured workers back on
the job as quickly as possible, rather than relying on case
management by the Workplace Safety and Insurance Board.
It obligates both employers and employees to work together
co-operatively towards these goals.
This book outlines all of the management requirements
under the legislation when an injury occurs.
Contents:ä)NDEXäsä/RGANIZATIONäANDä!DMINISTRATIONäsä
%MPLOYERä0REMIUMSäANDä&INANCESäsä)NJURYäANDä$ISEASEä
0REVENTIONäsä)NSURANCEä"ENEFITSä%NTITLEMENTäsä)NSURANCEä
0AYMENTSäsä#LAIMSä-ANAGEMENTäsä2ETURNäTOä7ORKäsä#HAPTERää
!PPEALSä&RAMEWORKäANDä3TRATEGIESäsä!PPENDICES
Order # 9563416-66961 $373
Carswell
The Owner/Manager’s
Payroll Manual
Editors: Carswell Payroll Consulting Group
If you are an owner or manager, time is of the essence! This
Manual (available in Alberta, Ontario, Quebec (French only) and
British Columbia editions) helps you to minimize your time spent
on complex payroll matters. Everything you need is in one place.
Designed specifically for companies with employees in only
one jurisdiction, each edition is province-specific and details
each and every aspect of hiring, paying and terminating
employees. Comprehensive instructions, examples, charts
and checklists enable you to carry out responsibilities in areas
such as hiring, employment standards, statutory deductions,
taxable earnings and benefits, and much, much more.
Subscribers to any of the provincial editions have access to a special
1-800 Payroll Consultant Hotline, providing expert advice from
Carswell’s team of professional payroll consultants.
Alberta Edition
Carswell’s Benefits Guide
J. Bruce MacDonald, F.S.A., F.C.I.A.
For the benefits questions employers may have, from health
care to pensions and retirement, from time off to executive
benefits, this single volume looseleaf service covers all the
relevant topics that matter to today’s employer.
Special features include: Index to forms and charts: quickly
find charts covering provincial and federal laws and sample
FORMSäsä$EFINITIONäOFä+EYä4ERMSäAäCOMPREHENSIVEäPRACTICALäANDä
easy-to-use glossary of terms in the employee benefits field.
Order # 9563572-66961 $424
1-2 updates per year included with annual subscription price
Carswell
40
Order # 9562479-66961 $599
Jurisdiction: Canada (Alberta)
Carswell
British Columbia Edition
Order # 9562460-66961 $599
Jurisdiction: Canada (British Columbia)
Carswell
Ontario Edition
Order # 9562452-66961 $599
Carswell
Managing Payroll
Manuel de paie du
propriétaire/dirigeant
– Québec
Payroll Audit Toolkit
Rédacteurs : Carswell Payroll Consulting Group
The Payroll Audit Toolkit helps you audit your own internal
payroll processes and document strengths and weaknesses.
Get the framework you need to correct any problem areas –
before the external auditor arrives!
Conscient que le propriétaire/dirigeant doit assumer de
multiples fonctions, Carswell a conçu cette publication
spécialement pour perfectionner ses compétences dans tous
les domaines des relations employeur/employé. Ce manuel
pratique explore dans le moindre détail les questions de
l’embauche, de la paie et du licenciement.
Le Manuel contient des instructions faciles à comprendre,
de nombreux exemples, des tableaux de référence rapide
et des listes de contrôle qui vous permettront de remplir
vos fonctions avec efficacité dans les domaines suivants
ä0ROC£DURESäDEMBAUCHEäsä.ORMESäDEMPLOIäsä2ETENUESä
STATUTAIRESäsä2EVENUSäETäB£N£FICESäIMPOSABLESäsä!LLOCATIONSäETä
REMBOURSEMENTäDEäD£PENSESäsä)NDEMNISATIONSäDESäACCIDENTSä
DUäTRAVAILäsä%XIGENCESäRELATIVESäÍäLAäCESSATIONäDEMPLOI
Les abonnés à l’une des éditions provinciales auront accès
à un numéro prioritaire pour bénéficier des conseils de nos
professionnels pour répondre aux questions particulières en
matière de paie.
No de commande 956268X-66961 599 $
2 volumes à feuilles mobiles Service d’abonnement annuel
Territoire : Canada (Québec)
Carswell
Carswell’s Pension Manual
(Formerly Mercer Pension Manual)
Davies Ward Phillips & Vineberg LLP
Managing compliance and planning-related functions in the
area of public and private pension plans is a considerable task.
The sheer quantity of widely-varying rules from province-toprovince, ever-changing income tax law, new court decisions
and policy statements and the dynamic economic climate can
easily overwhelm.
Created by: Susan M. Singh CHRP and Annie Chong
in collaboration with the Canadian Payroll Association
A properly conducted internal audit using the Payroll Audit
Toolkit will help you:
sä Identify payroll practices that are effective and worth
retaining and improving
sä Recognize problem areas that require attention
sä Gain insight and perspective on your payroll policies
sä Make professional and well-informed assessments
sä Understand your organization’s legal obligations and
reduce the risk of non-compliance
sä Make an impact by ensuring that your payroll processes are
effective and cost-efficient
Be armed to face the auditor with confidence
sä Stay up-to-date on changing legislation to ensure
ongoing compliance
sä Minimize the time the auditor is on the premises by being
prepared and organized
sä Avoid costly fines and penalties
Online
Order # 93070-66961 $345
08/06 online L93070
CD-ROM
Order # 9282778-66961 $345
10/06 CD-ROM 0-459-28277-8
Also available in French
Order # 9282824-66961 $345
08/06 CD-ROM 0-459-28282-4
Carswell
Topics are dealt with in a logical, detailed and user-friendly
manner and cover such issues as prescriptive provisions to the
problems of meeting pension plan registration and reporting
requirements, plan costs, surplus withdrawals, employee
terminations, corporate restructuring and pension wind-ups.
Take advantage of solid administrative and planning concepts
developed by experts in the field.
To speed daily decision-making and problem-solving, the
commentary section of the Carswell’s Pension Manual is
organized by business subject and comprehensive references
direct you to the full texts of Acts and Regulations.
Order # 986357-66961 $1367
12/14 7 volume looseleaf annual subscription service 978-0-7798-6357-0
Carswell
41
Managing Payroll
Carswell’s Pension Manager
New
(Formerly Mercer Pension Manager)
Payroll FAQs 2014
Davies Ward Phillips & Vineberg LLP
Payroll Consulting Group (Annie Chong, Linda Scott,
Theodora Lindsey, Patricia Joncas) and Sheila Brawn
Managing compliance and planning-related functions in the
area of public and private pension plans is a considerable task.
The sheer quantity of widely-varying rules from province-toprovince, ever-changing income tax law, new court decisions and
policy statements and the dynamic economic climate can easily
overwhelm. For years, hundreds of Canadian companies have
relied on the Mercer Pension Manual for guidance in print
and CD-ROM format. With electronic search capabilities,
you can continue to meet the challenge of today’s constantly
changing pension plan regulations, but save an enormous
amount of time doing so. This product is also easily installed on
your company’s network, giving any number of individual’s
simultaneous access to the database!
Topics are dealt with in a logical, detailed and user-friendly
manner and cover such issues as prescriptive provisions to the
problems of meeting pension plan registration and reporting
requirements, plan costs, surplus withdrawals, employee
terminations, corporate restructuring and pension wind-ups.
Take advantage of solid administrative and planning concepts
developed by experts in the field. In addition to legislation,
the product provides incisive commentary, complete text
of forms, reference charts on disclosure requirements and
practical reporting examples.
02/99 CD-ROM annual subscription
Carswell
42
Your questions about pertinent payroll issues are answered
in this timely book by Carswell’s Payroll Consulting Group.
Set out in a user-friendly and easy to read “Q&A” format, the
book highlights some of the most common questions fielded
by Carswell’s Payroll Hotline Service.
Find easy-to-understand answers to questions on how
to handle bonuses, retiring allowances, taxable benefits,
allowances and special payments such as outstanding vacation
pay and banked overtime, and how these payments are
treated in the eyes of the Canada Revenue Agency/Revenu
Québec. See what payroll professionals are asking about
year-end reporting, Records of Employment, health care
levies and workers’ compensation premiums. Get answers to
employment standards questions on topics such as upcoming
minimum wage changes, statutory holiday pay, overtime pay
requirements, termination notice and payments and vacation
standards across Canada.
These Q&As are divided by subject, making it simple to
find the answers you need. The book also includes easy-tofollow charts and examples that illustrate payroll compliance
requirements. Fifty questions and answers are included in this
practical guide covering all jurisdictions across Canada.
Order # 986077-66961 $24.95
Carswell
Canadian Not-For-Profit News
Charitable Giving in Canada
Arthur B.C. Drache, C.M., Q.C.
Elena Hoffstein and Laura E. West
Subtitled “The Insider’s Edge on Current Developments
in Canadian Non-Profit Organizations” this monthly
newsletter is the best source of current information on the tax
implications and practical considerations relating to the most
relevant and timely issues surrounding registered charities
and other non-profit organizations. Features include:
Charitable Giving in Canada is a practical new resource for
anyone engaged in or interested in philanthropic activities.
This book surveys the legal and other significant issues
involved, making it a useful tool for professional advisors,
charities, corporations and individuals.
Canada Revenue Agency Views – Questions and answers
about how the Canada Revenue Agency treats a wide variety
of issues.
Analysis and Commentary – On the latest legislation,
policies, case law and practical issues faced by not-for-profit
organizations and charities. Drache takes you behind the
scenes – interpreting case law and translating difficult statutes
into straightforward, to-the-point opinions and advice.
Tax Planning Tips – 1,001 creative uses of the charitable
tax credit.
Cumulative Index – To access material in back issues by
section of the Act, by case name or by subject matter.
The content of the articles covers a wide range of topics,
all distinguished by their current relevance and usefulness
to readers.
Order # A20246-66961 $303
Carswell
Canadian Tax Compliance Guide
for Registered Charities and
Non-Profit Organizations
Canadian Tax Compliance Guide for Registered Charities and
Non-Profit Organizations is an easy-to-use plain language
reference guide to assist both professionals and nonprofessionals with income and sales tax compliance for
charities and non-profit organizations. It provides line-by-line
instructions for completing the Registered Charities Annual
Information Return and NPO Information Return, and other
related tax returns, forms, worksheets and schedules required
to be filed by charities and non-profit organizations. This
publication also provides guidance with respect to charitable
registration, allowable charitable activities, maintaining books
and records, issuing donation receipts, and GST and PST
rules applicable to charitable organizations.
Order # 982231-66961 $45
11/09 softcover 244 pages 978-0-7798-2231-7
Carswell
Among the legal, tax and administrative issues highlighted are:
sä The tax benefits of charitable giving
sä Issues with charitable receipting
sä Considerations in testamentary charitable giving
sä Various types and forms of charitable gifts
sä Issues pertaining to donor-restricted gifts
sä Documentation of charitable gifts
sä Due diligence practices for donors and charities
sä Corporate philanthropy issues
sä Strategies for involved donors
Order # 985499-66961 $101
Carswell
Corporate and Practice Manual for
Charities and Not-For-Profit Corporations
The Late R. Jane Burke-Robertson, B.Soc.Sci, LL.B.,
Terrance S. Carter, B.A., LL.B, TEP, Trade-Mark Agent and
Theresa L.M. Man, B.Sc., M.Mus., LL.B., LL.M.
This publication is designed to deal with a particular form
of not-for-profit organization, i.e., the corporation without
share capital.
Part I of this publication examines in detail the process
involved in incorporating non-share capital corporations for
both federal and provincial non-share corporations.
Part II of this publication focuses on how to maintain the
corporation once it has been incorporated, including:
sä Membership issues, including admission of members, types
of membership, rights of members, transferability
of membership, termination of membership and liability
of members
sä Directors and officers, including governance, constitution
of the board, and officers of directors’ and officers’ liability
under the CBCA and OBCA including specific fiduciary
duties concerning charitable property, and statutory
liability of directors and officers, corporate remedies
affecting directors and officers, statutory protections of
directors and officers, and indemnities and insurance
provisions for directors and officers
sä Record keeping and access to corporate records
sä Maintaining the corporation, including annual meetings,
directors’ meetings, audit requirement, record keeping and
reporting requirements
sä Fundamental changes in both federal and provincial
jurisdictions including amalgamation, continuance,
changing the charter and by-laws, and dissolution; and
extra-provincial registration.
43
Part III of this publication examines operational issues
affecting these corporations, including:
sä Issues for charities operating outside of Canada
sä Intellectual property issues
sä Provincial investment power issues
sä Privacy law issues
sä Fundraising issues for charities, issues when drafting
restricted charitable purpose trusts
sä Anti-terrorism and money laundering issues for charities
sä Issues for advising charities.
Order # 985452-66961 $245
Carswell
Guide to Accounting for Not-For-Profit
Organizations, Revised Edition
Catherine I. Seguin, MBA, CPA, CGA
Now, to help you master the CICA Standards, here is the
ultimate desktop reference Guide for accountants working
in not-for-profit organizations and practitioners who have
NFPOs as clients. This work addresses those vital accounting
and financial reporting standards, and helps you apply them
in a straightforward, pragmatic and economical manner.
Key discussions are referenced to the latest disclosure
requirements and extant and proposed CICA policies, all
extensively supplemented by dozens of sample not-forprofit financial statements, checklists, government forms
and illustrations of note disclosure. This Guide discusses
accounting and financial reporting issues for not-for-profit
organizations which are covered in the CICA Handbook.
It is specifically intended to help readers understand the
accounting and financial reporting standards for NFPOs and
how to apply these standards in a practical manner.
This Guide includes:
sä Discussion of the basic concepts relating to accounting and
financial reporting standards for NFPOs
sä Definitions and terminology
sä Example statements, sample forms and checklists
sä Commentary and tips from the author
Order # 9563211-66961 $407
Carswell
Charities Taxation, Policy and Practice
The library’s looseleaf format allows regular updating, and
includes the following books:
Taxation
The Taxation book of the Charities Taxation, Policy and
Practice library is a comprehensive reference work on the
income taxation of the voluntary sector in Canada. It covers
every aspect of the tax regime applicable to charities and
brings together all the material that a tax practitioner or
charities administrator needs. Its coverage is both broad and
comprehensive – including the history of the tax treatment
of charitable donations and the tax treatment of charitable
organizations, the complex tax regulation of charities, the tax
regulation of non-profit organizations and quasi-charities,
and finally, the tax treatment of donations.
The Government Publications book of the Charities Taxation,
Policy and Practice library is a two-volume comprehensive
collection of all policy documents released by the Canada
Revenue Agency concerning charities and charitable
donations. Everything that those involved in charities or
advising charities clients will need to determine the CRA’s
position in a particular area has been reproduced in this
unique one-stop invaluable resource.
Caselaw Collection
The Caselaw Collection book of the Charities Taxation, Policy
and Practice library is a three-volume comprehensive collection
of all caselaw concerning charities and charitable donations
including some caselaw from foreign jurisdictions regularly
cited by the Canadian courts. All Canadian cases dealing with
charities, non-profits and charitable donations decided under the
Income Tax Act have been included as well as provincial cases
selected for their general application across Canada.
Federal and Provincial Legislation
The Federal and Provincial Legislation book of the Charities
Taxation, Policy and Practice library is a comprehensive
collection of all federal and provincial statutes and regulations
that govern charitable organizations in Canada. Because
charities are governed not by a single statute but by a variety
of both federal and provincial statutes, it is necessary for
those advising charities to have access to all the statutory
instruments that apply. The Federal and Provincial Legislation
book of the library serves as a one-stop source for researching
all statutes governing charitable organizations.
Taxation
Order # 981260-66961 $319
Order # 981256-66961 $149
Caselaw Collection
Arthur B.C. Drache, C.M., Q.C., Robert B. Hayhoe, B.A., LL.B.,
LL.M., TEP, David P. Stevens, B.A., LL.B.
Order # 981258-66961 $149
Comprehensive charities library – A one-stop reference
source for all charity practice needs.
Charities and not-for-profits are governed by a complex set
of tax rules, federal and provincial statutes, the law of trusts,
CRA policy pronouncements, and a vast amount of case law.
The library includes everything needed by practitioners in
the charity area in one source. Practitioners can select specific
books from the library, or choose the complete library to be
confident that everything needed is immediately available.
Federal and Provincial Legislation
44
Order # 981257-66961 $127
Four Product Set
Order # 981950-66961 $696
Carswell
Personal Tax, Estate, and Wealth Planning Library
New Edition
Personal Tax Return Guide,
2014 Taxation Year (T1)
The Personal Tax Return Guide, 2014 Taxation Year provides
line-by-line instructions to assist you in completing and filing
the 2014 Canadian Personal Tax Return. The Guide is laid out in
an easy to follow line-by-line format, with a separate discussion/
analysis and reporting instructions for each line of the tax return.
There is a “See Also” section for each line of the tax return listing
the related sections of the Income Tax Act (and Regulations),
and relevant Canada Revenue Agency publications, including
Interpretation Bulletins, Information Circulars, Income Tax
Technical News, tax forms, tax guides and pamphlets. In
addition, there are Helpful Hints scattered throughout the Guide
which provide additional tax-planning information.
The Appendices to the Guide contain useful personal tax
reference information to assist you in completing and filing
the 2014 Personal Tax Return, including a Medical Expense
Quick Reference Table, Canadian and U.S. Personal Tax
Compliance Calendars, various Personal Tax Reference Tables
and several Tax Planner Guides.
Order # 986429-66961 $59
Carswell
Nouvelle édition
Guide de l’impôt des particuliers, Année
d’imposition 2014 (T1)
Le Guide de l’impôt des particuliers présente des instructions
pratiques et détaillées afin d’assister le lecteur, ligne par
ligne, à compléter et à produire leur Déclaration de revenus
et de prestations (T1 générale 2014). Le Guide est offert
dans un format linéaire facile à suivre, comprenant une
analyse distincte et les instructions pour remplir chaque
ligne de la déclaration de revenus. Il contient également une
section de référence pour chaque ligne de la déclaration
qui fournit les dispositions connexes de la Loi sur l’impôt
du revenu, du Règlement de l’impôt sur le revenu, ainsi que
plusieurs publications pertinentes de l’Agence du revenu du
Canada, tels que les bulletins d’interprétation, les circulaires
d’information, les Nouvelles techniques de l’impôt, les
formulaires, les guides et les brochures. En plus de plusieurs
aide-mémoires insérés dans le Guide qui permettent
d’accéder à des réponses simples et rapides sur une variété de
sujets concernant la déclaration d’impôt des particuliers, les
Conseils pratiques proposent au lecteur des renseignements
supplémentaires sur la planification fiscale.
Cette édition du Guide a été mise à jour afin de refléter
les développements législatifs et administratifs, y compris
les mesures du budget fédéral 2014 énoncées au projet
de loi C-31 (Loi no 1 sur le plan d’action économique de
2014) et au projet de loi C-43 (Loi no 2 sur le plan d’action
économique de 2014), ainsi que les récentes décisions
judiciaires et publications gouvernementales.
No de commande 986280-66961 59 $
Carswell
New Edition
purposes and the preparation of related corporate income
tax returns in an integrated fashion. The comprehensive 15
chapter Guide will answer your questions on completing the
federal T2 Corporation Income Tax Return (T2 return), the
Quebec Corporation Income Tax Return (CO-17 return), and
the Alberta Corporate Tax Return (AT1 return) and will assist
in ensuring the income tax provision is prepared in accordance
with the financial accounting standards. Tax professionals
can also rely on the Guide to answer corporate tax questions
throughout the year as the issues covered in the Guide extend
far beyond tax return preparation.
Order # 986430-66961 $88
Carswell
45
Nouvelle édition
Guide de l’impôt des sociétés,
Édition 2015 (T2)
L’édition 2015 du Guide de l’impôt des sociétés (maintenant
disponible en français) est l’outil de préparation de
déclarations de revenus des sociétés le plus détaillé sur le
marché et se veut le seul guide qui traite de la préparation
de la provision pour impôt des sociétés aux fins comptables
ainsi que de la préparation des déclarations de revenus des
sociétés associées de façon intégrée. Le contenu approfondi
du chapitre 15 répondra à la plupart des questions sur
la façon de remplir la déclaration de revenus des sociétés
(déclaration T2), la déclaration de revenus des sociétés du
Québec (déclaration CO-17) et la déclaration de revenus
des sociétés de l’Alberta (déclaration AT1), et à faire en sorte
que la provision pour impôt soit préparée conformément
aux normes comptables du FASB. Les fiscalistes peuvent
également se fier au Guide pour répondre aux questions liées
à l’impôt des sociétés soulevées pendant l’année puisque
les sujets couverts dans le Guide vont bien au-delà de la
préparation des déclarations de revenus. Le Guide est présenté
de manière conviviale et intuitive afin de refléter les processus
de préparation des déclarations de revenus et des provisions
pour impôt des sociétés. Des boîtes de texte et des aidemémoire sont utilisés pour mettre de l’avant les concepts,
les conseils et les pièges clés. Vous y trouverez des références
détaillées aux dispositions législatives, à la jurisprudence, aux
annexes de la déclaration de revenus des sociétés, aux pages
et aux numéros de lignes, aux publications de l’Agence du
revenu du Canada (ARC), de Revenu Québec, de l’Alberta
Tax and Revenue Administration (ATRA), aux normes
comptables de l’IFRS, de l’ICCA et du FASB et à d’autres
sources pertinentes.
Some of the topics covered in this guide include:
sä Guidance on calculating income
sä Summary and explanation of tax and credits
sä Discussion of filing requirements
sä Discussion of tax filings for non-resident trusts and
foreign reporting
In this edition, all tax rates have been updated and more tips
have been added.
Order # 986431-66961 $43
01/15 softcover/coil approx. 160 pages 978-0-7798-6431-7
Carswell
Nouvelle édition
Guide de l’impôt des fiducies,
Édition 2015 (T3)
Ian Pryor, LL.B., B.Comm, B.A., TEP
New Edition
Le Guide de l’impôt des fiducies, Édition 2015 est un manuel
d’instructions essentiel aux avocats, aux comptables, aux
administrateurs de fiducies, aux agents de fiducies et à tout
autre professionnel appelé à préparer les déclarations T3,
les formulaires T3 Sommaires et les feuillets T3. Recueil
professionnel assemblé par une équipe multidisciplinaire
chevronnée, le Guide propose l’orientation complète en vue
de la préparation et de la production de la déclaration T3,
du formulaire T3 Sommaire et des feuillets T3. Le Guide
est présenté dans un format facile à suivre, ligne par ligne,
accompagné d’analyses et d’instructions pour chaque ligne
de la déclaration T3 ainsi que les annexes, le formulaire T3
Sommaire et les feuillets T3 qui s’y rapportent. Le Guide est
annoté de citations de jurisprudence et de références aux
publications pertinentes de l’Agence du revenu du Canada,
y compris les Bulletins d’interprétation, les Circulaires
d’information, les bulletins Impôt sur le revenu - Nouvelles
techniques, les interprétations techniques, les formulaires et
les guides en matière d’impôt. Le Guide discute également des
exigences de déclaration et de production pour les fiducies
réputées résidentes et les fiducies non résidentes.
Trust Tax Return Guide, 2015 Edition (T3)
Ian Pryor, LL.B., B.Comm, B.A., TEP
Editor: Paula Ideias, B.A., LL.B., LL.M.
No de commande 986282-66961 43 $
No de commande 986281-66961 88 $
Carswell
The ultimate T3 guide, this concise and informative
handbook is designed to provide you with detailed guidance
on how to complete the T3 Trust Information and Income
Tax Return. Relevant for lawyers, accountants, trust
administrators, executors, trust officers, or anyone responsible
for preparing a T3 Tax Return, this guidebook provides lineby-line instructions corresponding with the T3 Tax Return, as
well as detailed explanation and commentary from the expert
authors of what is required for the T3 Return. This guide also
includes valuable Think About sections alerting the reader to
consider questions and tax tips.
46
Carswell
A Tax Guide for American Citizens
in Canada
New Edition
Richard W. Pound, O.C., O.Q., Q.C., FCPA, FCA and
Max Reed, B.A., B.C.L., LL.B.
KPMG LLP, Paul B. Hickey, CPA, CA (Toronto),
Peter J. Bangs, CPA, CA (Ottawa), and
All U.S. citizens in Canada have always been required to file
U.S. income tax returns. As of January 1, 2013, Canadian
banks are required to disclose to the IRS assets and bank
accounts held by U.S. citizens in Canada so the obligation is
now more urgent than ever.
Filing a U.S. tax return and making these disclosures can
appear daunting, but need not be difficult. For most people,
it will simply involve filling out some paperwork and sending
it in. Rather than pay a professional hundreds of dollars, you
can do it yourself. You can also take advantage of a recent IRS
program to catch up on past returns or even renounce your
U.S. citizenship. This guide explains how, using step-by-step,
plain language instructions. It includes all of the forms you
need. No software or other publication is designed specifically
to help U.S. citizens in Canada meet their tax obligations.
Order # 985364-66961 $24.95
Jurisdiction: Canada/USA
Carswell
New Edition
The Boomers Retire – A Guide for
Financial Advisors and their Clients,
4th Edition
Lynn Biscott, CFP, R.F.P.
There are close to five million Canadians over the age of 65,
and the proportion of seniors is expected to double in the
next quarter century. Statistics Canada reports that seniors
are the fastest growing age group in Canada and in 10 years,
retirees will outnumber newcomers to the workforce. As the
baby boom bulge starts to move into retirement, the focus
shifts from planning for retirement to living in retirement.
Financial advisors play a vital role in helping their clients
make the transition into a new phase of life. This book will
provide practical guidance in managing financial resources
once clients enter the consumption stage.
Tax Planning for You and Your Family 2015
In Canada, taxes are one of the biggest obstacles to the
creation and preservation of independent wealth. Whether you’re
a student, a married or single parent, an executive or the ownermanager of your own business, this book offers practical, easyto-understand strategies that can help you keep more of your
hard-earned dollars and boost your family’snet worth.
Up to date for 2015 by the tax and financial planning team
at one of Canada’s largest professional services firms, KPMG,
this year’s guide gives you the latest on federal and provincial
tax credit amounts, and new information on:
sä Upcoming changes to the taxation of testamentary trusts
and estates
sä Top marginal tax rates in every province for four types
of income
sä An updated round-up of HST and provincial sales tax
rates in effect across Canada
sä Changes to the income splitting tax on amounts received
by minors
sä More detailed requirements for reporting investments in
foreign property
sä Increase to the maximum amount eligible for the adoption
expense tax credit
sä New search and rescue volunteers tax credit
Tax Planning for You and Your Family – your guide for saving
money at tax time and all year round.
Also available in French: Vous, votre famille et le fisc 2015
cover options.
Order # 986397-66961 $25.95
Carswell
New in this edition
sä OAS benefits, including changes to the age of eligibility as
well as the opportunity to defer receipt of benefits
sä New refundable tax credits for home renovations
introduced by BC and Ontario to help seniors make their
homes more accessible as they age
sä Taxation of testamentary trusts and treatment of charitable
donations on death proposed in the 2014 Federal Budget
sä Introduction of PRPPs in Quebec, BC, Alberta
and Saskatchewan
sä Benefits of early conversion of RRSPs to RRIFs
Order # 986363-66961 $51
Carswell
47
Nouvelle édition
New Edition
Vous, votre famille et le fisc 2015
The Fingertip Guide: Taxation and
Financial Planning 2014
KPMG LLP, Paul B. Hickey, CPA, CA (Toronto) ,
Peter J. Bangs, CPA, CA (Ottawa), et
Au Canada, l’impôt est l’un des principaux obstacles à la
création et à la conservation de la richesse personnelle. Que
vous soyez étudiant, marié ou chef de famille monoparentale,
dirigeant d’une société ou propriétaire exploitant une
entreprise, vous trouverez dans cet ouvrage des techniques
simples à comprendre et à appliquer qui pourront vous aider
à économiser les dollars que vous avez durement gagnés et à
accroître votre valeur nette votre patrimoine familiale.
Un index complet, des renvois détaillés, des tableaux à jour
des taux et crédits d’impôt fédéraux et provinciaux et des
sommaires des principaux éléments de planification fiscale de
chaque chapitre vous permettront de trouver rapidement les
renseignements dont vous avez besoin.
Mis à jour par l’équipe de planification fiscale et financière
de KPMG, l’un des plus importants cabinets de services
professionnels au Canada, le guide de cette année vous
présente les nouveautés sur les montants des crédits d’impôts
fédéraux et provinciaux ainsi que :
sä Changements à venir à l’imposition des fiducies et des
successions testamentaires
sä Taux marginaux supérieurs dans chaque province pour
quatre types de revenu
sä Mise à jour du récapitulatif du taux de la TVH et du taux des
différentes taxes de vente provinciales en vigueur au Canada
sä Changements à l’impôt sur le revenu fractionné à l’égard de
montants reçus par des mineurs
sä Précision des exigences sur la déclaration de placements
faits dans des biens étrangers
sä Augmentation du montant maximum admissible au crédit
d’impôt pour frais d’adoption
sä Nouveau crédit d’impôt pour volontaires participant à des
activités de recherche et de sauvetage
Vous, votre famille et le fisc est le guide qui vous permettra
d’économiser temps et argent pendant la période des impôt
et tout au long de l’année.
Également disponible en anglais : Tax Planning for You and
Your Family 2015
No de commande 985432-66961 25,95 $
Carswell
This pocket-sized guide provides financial planners with
fingertip access to key financial planning information. Help
your clients develop effective wealth-management strategies.
Get instant access to the most recent financial planning
information with The Fingertip Guide: A Reference for
Financial Planners 2014.
This portable and convenient financial planning tool
explores a wide range of areas you need to consider when
devising strategies. From government benefits and personal
and employer savings plans, to tax and estate planning and
retirement income plans, this book provides you with all the
facts and figures you need to form effective wealth-building
tactics. For financial planning students, the pocket guide can
serve as a highly portable study aid, summarizing the key
facts and figures they would be expected to know for
testing purposes.
Order # 986337-66961 $16
05/14 softcover 226 pages 978-0-7798-6337-2
Carswell
New Edition
Canadians Resident Abroad 2015
Expert analysis on critcal issues such as emigration,
immigration, tax, health insurance and more for Canadian
residents abroad
If your clients have Canadian-U.S. business interests or
investments or they are considering living abroad, they rely
on you to create tax-efficient solutions that maximize their
returns. The new 2015 edition of Canadians Resident Abroad
will support your efforts with authoritative information
covering everything from emigration, taxation
of non-residents, and tax treaties to the Canada Pension
Plan and Old Age Security, customs and excise, and death
and taxation.
Canadians Resident Abroad is updated annually to ensure
that you will always be working with the latest emigration
legislation and relevant government documents.
New in this edition
Order # 986365-66961 $65
08/14 softcover 450 pages 978-0-7798-6365-5
New volumes supplied on standing order subscription
Jurisdiction: Canada (International)
Carswell
48
New
New Edition
Capacity and Undue Influence
Tax Guide for Investment Advisors,
2015 Edition
John E.S. Poyser
This text deals with the law of capacity, knowledge and
approval, intention and undue influence as those legal
principles relate to the voluntary transfer of wealth. The
capacity to make a will, the capacity to make beneficiary
designations, the capacity to make gifts and the capacity to
settle trusts are examined in this book. Undue influence is
looked at both under the equitable doctrine and under the
common law. The laws of Canada, excluding Quebec are
covered in this treatise.
Order # 986266-66961 $337
Jurisidiction: Canada (National)
Carswell
Guide to Personal Financial Planning
The Guide to Personal Financial Planning sets the standard
for the activities and practices of Canada’s personal financial
planning professionals. Originally developed by a team of
senior financial planners with expertise in a wide variety
of areas, the Guide is now updated on a quarterly basis by
Lynn Biscott, a leading specialist in financial education and
technical writing.
In one complete and comprehensive publication, the
Guide provides:
sä Up-to-date technical information on all subject areas
of financial planning: financial management, risk
management, tax planning, education planning, retirement
planning, estate planning and asset management
sä Quarterly summary of new developments in
financial planning
sä The Best Practices System – step-by-step assistance in
developing a financial plan and documenting the process
sä Practice management strategies that help financial planners
offer their services in an efficient and cost-effective manner
New and experienced planners alike will benefit from the
technical detail and practical application of knowledge
contained in the Guide to Personal Financial Planning.
Order # 9573810-66961 $526
3 volume looseleaf supplemented book and interactive CD-ROM
0-459-57381-0
(4 supplements per year) Supplements invoiced separately
Carswell
John R. Mott, MBA, CPA, CA, CFP, TEP, CPA (Illinois)
Tax Guide for Investment Advisors is an indispensable resource
on relevant tax information, written especially for Canadian
investment advisors. The text is clear and comprehensive; is
supplemented by numerous examples and illustrations; and
provides in-depth coverage of the tax topics that are critical to
advising clients effectively.
This edition of Tax Guide for Investment Advisors has been
completely updated to reflect the provisions of the 2014
Federal Budget.
cover options.
Order # 986396-66961 $61
Carswell
Wealth Ed: Money Management for
Ontario Teachers, 2nd Edition
John Waldron
Wealth Ed: Money Management for Ontario Teachers is a financial
planning and resource guide written specifically for Ontario
teachers in easy to understand language. In addition to examining
such broader financial planning issues as Cash Management,
Insurance Coverage, Investment and Tax Strategies, Retirement
and Estate Planning, this book addresses some key financial issues
unique to Ontario teachers.
Included:
sä Explaining how the Ontario Teachers’ Pension Plan
(OTPP) works
sä Preparing teachers for an ‘85 Factor’ retirement
sä Exploring reduced pensions, the pros and cons of taking
CPP early, and why over 90% of teachers elect to receive
CPP early
sä Helping teachers to understanding the rules around credit
buy backs and taking the commuted value of their pension
sä Explaining the integration of different pension plans
(e.g. OTPP, CPP, OAS)
sä Demonstrating the need for teachers to supplement their
retirement income and how to prepare for retirement
sä Understanding survivor pension benefits, and alternative
strategies for surviving spouses
sä Strategies for minimizing the tax implications of receiving
a Retirement Gratuity
sä 0ROVIDINGäGUIDELINESäFORäPLANNINGä@8äOVERä9äLEAVESä
and sabbaticals
sä Providing a guide to other financial resources available to
Ontario teachers
Order # 985020-66961 $23
03/12 softcover 346 pages 978-0-7798-5020-4 New editions supplied on standing order subscription
Carswell
49
New Edition
Business Succession Guide, Third Edition
When I Die: Financial Planning for Life
and Death, 2015
By: A. Paul Mahaffy, B.A. (Hons.), LL.B., M.B.A., F.I.C.B.
Gain improved understanding of estate planning and the tax
implications of death. This book is a guide on how to minimize
taxes on death. Set up as a practical workbook, this guide educates
readers using a simplified explanation of a rather complex area of
tax for the non-professional; it describes the tax implications of
death. The benefit to the reader is an improved understanding of
what estate planning is, and the opportunity to plan an effective
tax strategy to enhance the estate’s net worth and minimize taxes
on death. This book will help prepare the reader for the intricate
process of estate planning and save his/her estate money by
reducing the tax burden.
New in this edition
sä February 11, 2014 changes to testamentary trusts
sä Treatment of post-2015 donations on death
sä Insurance Trusts
sä Powers of attorney for property and care
sä Pets
sä Virtual currency
sä Class actions/lawsuits
Order # 986345-66961 $35.95
Carswell
The Financial Advisor’s Guide to Excellence
– Becoming a World-Class Practitioner
Daniel Collison
World-Class Practitioners, in the financial services industry,
are not born – they’re made.
The Financial Advisor’s Guide to Excellence: Becoming a WorldClass Practitioner is the book for anyone in the financial services
industry (investment advisor, insurance agent, financial planner)
who is looking to achieve World-Class Practitioner status.
World-Class Practitioners understand that today’s client is
more knowledgeable and more demanding than ever before.
They want investment planning, insurance planning, tax
planning, retirement planning and estate planning. They want
it all to make sense and they want it to fit their personal goals.
And they want it wrapped in a single, comprehensive plan,
administered by their most trusted advisor.
By examining the three critical roles of today’s World-Class
Practitioner – The Tactical Technician, The Strategic Manager,
and The Enduring Visionary – The Financial Advisor’s Guide to
Excellence will show financial advisors how to turn every aspect
of technical planning, business management, and marketing
and prospecting, into well orchestrated, easy to implement,
step-by-step processes. In taking this quantum leap towards
World-Class Practitioner status, financial advisors will not only
significantly impact the lives of the clients they serve, but also
that of themselves and their families.
Order # 985486-66961 $45
11/13 softcover 582 pages 978-0-7798-5486-8
Carswell
50
As the baby boom generation approaches retirement age,
the ownership of many private companies will need to be
transferred. While many transfers will be made to family
members of the current owners, other transfers will be made
to employees, other shareholders or outside parties. Transfers
to each of these groups can involve quite different business
issues. For the owner who has done little succession planning,
retirement from the company may not be easily achieved.
The numerous issues related to business succession can seem
overwhelming to the owner, who is certainly tempted to deal
with them at a later time. The day-to-day problems of the
company always seem to be more important and demand
immediate attention.
This book guides the owner through these various issues. It
sets out many of the steps which a current owner might take
when attempting to transfer ownership of the company. It
looks at how the company might be valued, put into saleable
condition, and reorganized to help defer or reduce taxes
arising upon the transfer. It looks at how ownership can be
transferred to family members, employees, other shareholders,
or to outside third parties, along with the process to be
followed and some of the main documents to be used.
As the process is complicated and the outcome not always
certain, this book is designed to manage the owner’s
expectations, and to let them know what they’re getting
themselves into.
Order # 985394-66961 $55
Carswell
New Edition
Taxation of Trusts and Estates:
A Practitioner’s Guide 2015
Grace Chow, CA, FCCA, FTIHK, TEP and
Ian Pryor. LL.B., B.Comm., B.A., TEP
is an essential handbook and research source for lawyers,
accountants, trust administrators, and trust officers.
Professionally compiled by an experienced multi-disciplinary
team, this publication provides comprehensive in-depth
commentary on trust and estate planning concepts, and an
explanation and discussion of the use of various types of trusts.
Preparing the T3 Trust Income Tax and Information Returns
and Schedules with accuracy and certainty is no small task.
To help you accomplish this quickly and correctly, this
comprehensive guide offers clear, practical solutions and
commentary for each step of the Return.
Order # 986367-66961 $102
12/14 softcover approx. 740 pages + supplement 978-0-7798-6367-9
Carswell
on Taxnet Pro™
Guide to Estate & Trust Accounting
Tax & Estate Planning Centre is an online destination
available on Taxnet Pro designed specifically to meet both
the research and workflow needs of the Tax professional
who provides tax and estate planning services and estate
administration-related tax services. It combines exceptional
tax information and superior research functionality into one
convenient and comprehensive online environment. The
centre is designed to enhance your ability to serve your clients
by making it easier to find the right answers fast.
This publication provides lawyers and accountants with
an in-depth examination of the preparation and passing
of accounts for estates and trusts. Use this Guide to gain
comprehensive knowledge on such topics as utilization of
fiduciary accounting concepts and techniques, examination
of legal documents, winding-up of estates, inter vivos trusts,
the nature of fiduciary accounting engagements, interpretation
of current statutory amendments, differing accounting
treatment, relevance of evidentiary material gathered in support
of accounting issues, beneficiary rights and trustee duties
distinguished, Trustee Investment issues (traditional, mutual
funds, others), and Trustee Fee (formerly “Compensation”)
issues. Throughout the work you will find case studies and howto examples that serve to crystallize your understanding of key
concepts. The Substitutes Decision Act and Regulations, and the
Powers of Attorney Act, are reproduced and distinguished from
provisions contained in the Trustee Act and related statutes for
fiduciary accounting purposes.
See page xi for full product description.
et successorale
Le Centre de planification fiscale et successorale est une
destination en ligne sur Taxnet Pro conçue spécialement
pour répondre aux besoins de recherche et de traitement
des professionnels de la fiscalité qui offrent des services de
planification successorale et fiscale et des services fiscaux
liés à l’administration des successions. Le centre intègre
de l’information fiscale exceptionnelle et une fonction
de recherche supérieure dans un environnement en ligne
pratique et détaillé. Le Centre de planification fiscale et
successorale vise à accroître votre capacité à servir vos clients
en facilitant la recherche des réponses requises
Pour une description détaillée du produit, voir la page xii du
présent catalogue.
Catherine A. Brown, B.A., LL.B., LL.M.
In this highly specialized field, the author has produced this
flexible looseleaf edition of a comprehensive guide to estate
planning. Authoritative and analytical, it describes tax laws
affecting estate planning and suggests techniques to manage
tax consequences. The text includes in-depth analysis of
AREASäSUCHäASäTAXATIONäINäTHEäYEARäOFäDEATHäsäTAXATIONäOFäTHEä
ESTATEäTESTAMENTARYäTRUSTSäANDäBENEFICIARIESäsäWILLäPLANNINGä
GIFTSäANDäTRUSTSäsäESTATEäFREEZINGäBUYSELLäARRANGEMENTSäANDä
INTERNATIONALäTAXATIONäsäTRANSFERSäASäCONSEQUENCESäOFäDEATHä
ATTRIBUTIONäRULESäsäANDäMUCHäMORE
John M. Jenset, B.A., C.Q.F.A. (Hon)
A new section “Claims Against the Estate” has been
added, which provides invaluable information to estate
administrators on their rights and duties when faced with a
challenge to the estate.
Order # 9573403-66961 $447
Carswell
Checkpoint® Estate Planning
Our Estate Planning products give you the most in-depth
expert commentary and analysis to guide estate planning
professionals from plan development to drafting and
administration of the final estate. With over 20 WG&L estate
planning treaties, industry leading journals and expert RIA
analysis and practice aids on your desktop you’ll have all the
resources you need to provide the peace of mind and security
that your clients demand.
See page xvii to learn more about Checkpoint.
A comprehensive overview of all major issues that must be
considered in an effective estate planning strategy. A musthave text for all financial planners, trust and insurance
companies, tax specialists in law and accounting firms as well
as those in academia.
Order # 9574752-66961 $461
Carswell
51
New Edition
Taxation At Death: A Practitioner’s
Guide 2015
Michael Cadesky, B.Sc., M.B.A., F.C.A., TEP
in developing innovative and tax-effective life insurance strategies
as they apply to complex estate planning situations. The text is
edited by: Florence Marino, LL.B., TEP, Assistant Vice President,
of the Tax Estate Planning Group of Manulife Financial. She is a
frequent speaker and lecturer within the life insurance industry,
the academic community and for professional bodies.
New in this edition
sä Changes to partnership taxation and stock options at death.
sä Deemed disposition of assets in a non-resident trust on
death of the Canadian contributor.
sä Capital gains exemption amounts.
sä Changes to international taxation, specifically,
the FAPI Rules.
New in this edition
sä Discussion of the August 23, 2013 draft legislation relating
to the exempt test and related policyholder tax rules
sä Impacts of the 2013 Federal budget proposals to eliminate the
tax benefits of 10/8 plans and leveraged insured annuities;
sä Updates regarding the “prohibited investment” and
“advantage” rules applicable to retirement compensation
arrangements that have a “specified beneficiary”
sä Case law, CRA comentary and industry submissions
regarding the capital dividend account
sä Case law and CRA commentary regarding put and call
options and the use of bare trustees in buy-sell planning
sä An expanded discussion of the current state of postmortem pipeline planning and the use of life insurance in
business succession planning
sä CRA commentary regarding life insurance held by
certain trusts
sä Updates relating to changes to the U.S. estate tax arising
from recent legislation and a new discussion of U.S. excise
tax on insurance an U.S. risks
sä Enacted and proposed legislation impacting prescribed
annuity contracts
Order # 985690-66961 $98
Order # 986074-66961 $114
Annual editions supplied every two years on standing order subscription
Carswell
03/14 softcover 674 pages 978-0-7798-6074-6
Carswell
New Edition
Nouvelle édition
This book outlines the special taxation rules that arise at
death. It is a detailed guide to Canadian taxation at death and
is written primarily for accountants, lawyers, trust officers in
trust companies, insurance professionals or other financial
advisors. The book gives a thorough explanation of the
relevant matters through the main text itself as well as the use
of practical examples, reference checklists, tables, tax planning
tips, cautions, undecided issues, and extensive reference
to authoritative sources. The book also includes a sample
deceased taxpayer tax return and a glossary of terms.
Written in a user-friendly and easy to read format, this book
is arranged in a logical order to allow the reader to progress
through the subject areas in a way that follows the preparation of
a tax return for the deceased taxpayer and onwards.
Canadian Taxation of Life Insurance,
Seventh Edition
Manulife Financial, Tax, Retirement & Planning Services,
Florence Marino, B.A., LL.B., TEP, John Natale, B.Comm., LL.B.
For those who practice in the fields of estate planning and
business or personal tax, a clear understanding of current
rules for taxation of the life insurance policies and annuity
contracts is vital.
Canadian Taxation of Life Insurance is a unique and
comprehensive reference source that provides inestimable
assistance to lawyers, accountants, and financial & insurance
advisors in evaluating, planning and maximizing the potential
benefits that life insurance products provide.
The author discusses, in detail, the use of life insurance in
business and estate planning, including income tax rules
applicable to life insurance policies from both a current and
historical perspective. Extensive coverage is given to various
insurance strategies, their tax consequences in corporate,
partnership and personal contexts, as well as the accounting
implications associated with these strategies.
Canadian Taxation of Life Insurance is written by the Tax,
Retirement & Estate Planning Services of Manulife Financial. All
contributors are professionals who draw on extensive experience
52
Fiscalité spécialisée, 28e édition 2015
Michael Lafontaine, Marie-Andrée Babineau,
Cet ouvrage est un outil particulièrement efficace afin de
maîtriser les composantes de la planification fiscale. Destiné
à un public d’étudiants et de professionnels, sa simplicité
lui permet d’être également un excellent support pour
l’apprentissage.
Il aborde entre autre les thèmes du transfert de biens, de la
liquidation d’une société, ou encore l’imposition des nonrésidents et l’actionnaire dirigeant.
Synthèse des ouvrages :
sä Rédaction par des auteurs chevronnés et reconnus dans
leur discipline
sä Le volume aborde en détails les concepts de fiscalité
sä Le cahier de Problèmes d’impôt solutionnés permet de
tester les connaissances acquises dans le volume à l’aide de
cas concrets
No de commande 985434-66961 63,95 $
Carswell
Nouvelle édition
Fiscalité spécialisée – Problèmes d’impôt
solutionnés, 28e édition 2015
Michael Lafontaine, Marie-Andrée Babineau,
The text is unique as it includes an explanation of the
contents of a will and the will-drafting procedure, as
well as a review of U.S. estate tax considerations. The
5th edition includes sample letters, affidavits, applications,
notices, bonds, certificates, consents, requests and orders.
Order # 9243020-66961 $105
Complément indispensable au volume Fiscalité spécialisée, cet
ouvrage permet à l’étudiant de valider les notions apprises
dans l’ouvrage de référence par des cas concrets.
Carswell
Les solutions proposées sont détaillées afin d’assurer la bonne
compréhension de la démarche de résolution du problème.
Tax Planned Will Precedents, 4th Edition
No de commande 985435-66961 42,95 $
Carswell
Taxes, Health & Disabilities
Canada’s tax systems (both income tax and GST) contain
many provisions designed to assist disabled persons and
OTHERSäWITHäHEALTHäPROBLEMSä4HESEäINCLUDEäsäTAXäCREDITSä
FORäDISABLEDäPERSONSäsäCREDITSäFORäMEDICALäEXPENSESäANDäAä
WIDEäVARIETYäOFäHEALTHRELATEDäEXPENSESäsäSPECIALäRULESäFORä
VARIOUSäKINDSäOFäDISABILITYäPAYMENTSäsäTAXäCREDITSäFORäDISABLEDä
DEPENDANTSäsäRULESäFORäDISABLEDäEMPLOYEESäsäNOä'34äONäCERTAINä
drugs, health care services, other services related to disabled
PEOPLEäANDäMEDICALäDEVICESäsäSPECIALäRULESäTHROUGHOUTäTHEäTAXä
system that provide additional relief for disabled people, both
adults and children.
To date there has been no publication that draws together and
organizes this information. This publication fills that void.
The author provides authoritative and detailed analysis of all
of these rules. The book is written in a clear style intelligible
to the layperson but also contains more than 1,000 footnotes,
providing complete and thorough sources for tax specialists.
An indispensable tool for disabled persons, tax advisors, family
members, health care professional and disability associations.
Order # 9574620-66961 $45
11/95 softcover 424 pages 0-459-57462-0
Carswell
The Practical Guide to Ontario Estate
Administration, Fifth Edition
Alison Scott Butler, Q.C.
This service provides a general practitioner access to will
clauses prepared by a tax and estate planning specialist with
over 30 years experience practicing law. The invaluable
checklists and forms include: Estate Planning Information
checklist, Information for Executors form, Checklist of
Information about Testator, Directions to Executors and
Trustees, and Will Checklist.
Any lawyer who engages in Estate Planning stands to benefit
from the currency, ease of use and relevance of this service.
Commentary has been significantly updated and re-written
from the 3rd edition, highlighting current tax issues, and
will continue to be expanded through the release program.
Additionally, the service now has a CD-ROM with Word
versions of the precedents.
Order # 932621X-66961 $448
3 volume looseleaf + CD-ROM precedents 0-459-32621-X
Carswell
New Edition
Consolidated Ontario Estates Statutes
and Regulations 2015
Consolidated Ontario Estates Statutes and Regulations 2015 is
a current, convenient compendium of estates statutes, rules and
regulations for the Ontario practitioner. Portable enough to carry
to the office or courtroom – yet so complete that it contains a
current consolidation of the relevant legislative materials.
Order # 986120-66961 $93
Carswell
Karen M. Gibbs, Archie J. Rabinowitz, B.A., LL.B.,
Risa Awerbuck, B.A., LL.B., Danielle Joel, LL.B.,
Elisabeth Astaidis, LL.B., and Ryan Lay, LL.B., M.A.
The 5th edition includes:
sä A new Power of Attorney section in Chapter 1
(Last Will and Testament)
sä A completely updated library of current forms in Chapter 3
(Letters Testamentary)
sä Fully revised Chapters 5 (Court Disputes) and 6 (Passing
of Accounts)
sä Updated statutory extracts and references throughout
the book.
53
New Edition
Financial Principles of Family Law
Wealth Planning Strategies for
Canadians 2015
Andrew J. Freedman, Sue C. Loomer, Vivian M. Alterman
and Paula G. White of Cole & Partners, Chartered Business
Valuators & Corporate Financial Advisors
Christine Van Cauwenberghe
Wealth Planning Strategies for Canadians 2015 is a unique
publication, offering:
sä Coverage of the relevant laws in every Canadian jurisdiction
sä Comprehensive consideration of the strategies required
to cover off financial planning, tax planning, disability
planning, estate planning, insurance planning and family
law issues
sä Discussion of not just the tax aspects, but also the legal
implications of properly and improperly executed
wealth plans
sä Comprehensive case studies to show how the various rules
work, or don’t work together in particular situations
sä !NäAPPROACHäTHATäTAKESäASäITSäSTARTINGäPOINTäTHEäLIFEäSCENARIOä
of you or your client
This is the only book that starts where you do – with a
specific life scenario – rather than starting with legal or
financial concepts, and making you work backwards to fit the
concepts to the situation.
New in this edition
The 2015 edition has been thoroughly updated to include
the latest federal income tax changes (including the proposed
changes to the taxation of testamentary trusts introduced in
the 2014 Federal Budget) as well as a number of changes in
provincial statutes, including the new estates legislation in
British Columbia. This edition also includes more detail on a
number of strategies and the pitfalls of certain approaches. As
with previous editions, this is a resource you can trust to alert
you, step-by-step, to the myriad of considerations which may
apply, no matter what your or your client’s life situation.
Order # 986166-66961 $64
Annual volumes supplied or standing order subscription
Carswell
Miller Thomson on Estate Planning
Miller Thomson LLP
Get comprehensive analysis of Canadian estate planning and
administration issues from a team of experienced and wellregarded lawyers across Miller Thomson and Editor-in-Chief
Marty Rochwerg, Miller Thomson’s National Chair, Private
Client Services Group.
Miller Thomson on Estate Planning offers insight into estate
planning, trusts, estate administration, insurance planning,
charitable planning, business succession and corporate
restructuring and the legal implications of immigration and
emigration and other cross-border issues. This practical
looseleaf service will be updated regularly to ensure that you’ll
always have access to the latest information and developments.
Order # 984927-66961 $510
Carswell
54
This is the only reference of its kind to incorporate all of
the financial aspects of marital dissolution – including
valuation, taxation, Federal Child Support Guidelines, income
determination and case law analysis – in one place.
This comprehensive, easy-to-use reference also includes:
sä A detailed analysis of valuation concepts, terminology and
methodologies for the valuation of business interests and
other types of assets and liabilities, balanced with relevant
case law analysis – giving you the tools to prepare for
examination for discovery and cross-examination of
other experts
sä How to calculate income under the Federal Child
Support Guidelines
sä An entire section devoted to practical issues, including
disclosure requirements, structuring and financing the
equalization payment, and domestic contract provisions
relating to value
sä A comprehensive section devoted to the taxation aspects
of marital dissolution
sä All the latest developments in the law relevant to valuation,
child support and taxation
sä Close to 500 cases analyzed
Order # 9239856-66961 $398
Carswell
Sales Force Management in the Financial
Services, 2nd Edition
Paul K. Bates
Sales Force Management in the Financial Services (SFM)
is a playbook for line management functions throughout
the financial services sector around the globe. Written by
Canadian executive Paul K. Bates, the first edition, published
more than a decade ago, has been purchased both by
individuals intent on improving their sales management
skills and by financial institutions that wish to bring a
standard process and sales management “language” to their
environment. SFM details the consumer’s approach to buying
financial services and maps the sales process to the consumer,
and dovetails sales activities into the stream of daily activity.
SFM is a desktop reference handbook that covers the entire
sales management “value-chain” from planning to staffing,
goal-setting, coaching, activities-management, relationshipselling, reward and recognition.
Order # 9280279-66961 $67
03/04 softcover 250 pages 0-459-28027-9
New editions supplied on standing order subscriptions
Carswell
Provincial Tax Library
New Edition
Practitioner’s Ontario Taxes Annotated
2014 Fall Edition
Editor: Giselle Feldman, MBA
Practitioner’s Ontario Taxes Annotated 2014 contains, in an
easy-to-use format, the core tax statutes and regulations of
Ontario – fully annotated. It also includes complete History
annotations for major statutes with former readings of
provisions and application notes. Finding tools include
comprehensive topical indexes for each tax statute and
its related regulations and a comprehensive directory of
Ontario’s Ministry of Finance – Tax Revenue Division
Branches and Tax Offices. Also included are comparative
tax reference tables with federal and provincial rates for
individuals and corporations.
New in this edition
sä Statute: Building Opportunity and Securing Our Future
Act, S.O. 2014, c. 7, Royal Assent July 24, 2014
sä Statute: Taxation Amendment Act, S.O. 2014, c. 8, Royal
Assent July 24, 2014
sä Regulation : Community Food Program Donation Tax
Credit for Farmers, O. Reg. 153/14, s. 103.1.2
Order # 986414-66961 $111
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Nouvelle édition
La Loi du Praticien – Loi sur les impôts
du Québec, 17e édition 2014
Loi annotée
La Loi du Praticien : Loi sur les impôts du Québec vous offre,
dans un format pratique, la législation québécoise en matière
d’impôts sur le revenu, telle que modifiée au 1er septembre
2014. Les dernières modifications législatives sont intégrées.
Les passages pertinents du budget 2014-2015 du 4 juin 2014
et du plus récent bulletin d’information 2014-7 se retrouvent
également sous les dispositions appropriées.
Les annotations suivantes se retrouvent sous les articles de la
Loi sur les impôts :
sä des notes historiques complètes avec les versions
antérieures depuis 2009;
sä les articles liés, avec explication de la pertinence;
sä la concordance fédérale;
sä des références aux documents pertinents (jurisprudence,
bulletins d’interprétation, formulaires, etc.);
sä des notes explicatives de l’Agence du revenu du Québec
pour les projets de loi sanctionnés depuis 2009.
Le Règlement sur les impôts, la Loi concernant l’application
de la Loi sur les impôts, la Loi sur l’administration fiscale, la
Loi sur l’Agence du revenu du Québec, la Loi d’interprétation
québécoise, la Loi concernant les paramètres sectoriels de
certaines mesures fiscales et les règlements pertinents sont
également intégrés dans cet ouvrage. De plus, un index
analytique détaillé facilite le repérage.
No de commande 986271-66961 116 $
Territoires : Canada (Fédéral / Québec)
Carswell
Practitioner’s Guide to Retail Sales Tax
and the Transition to Harmonized
Sales Tax 2010 Edition
The Practitioner’s Guide to Retail Sales Tax and the Transition
to Harmonized Sales Tax covers all issues related to RST,
including the wind-down of RST and the adoption of HST in
British Columbia and Ontario.
This edition includes all five 2010 provincial budgets – British
Columbia, Ontario, Manitoba, PEI, and Saskatchewan – and
two new chapters have been added to cover the introduction
of HST in British Columbia and Ontario.
Experience the benefits:
sä Maximize your opportunities for refunds and rebates
sä Understand the rules to support your position on audits
sä Get the latest information on software taxation
sä Explains how provincial retail sales taxes work in the five
Canadian provinces that impose the tax
sä Practical commentary, advice, examples and suggestions for
improvement across the whole spectrum of issues
Order # 983455-66961 $99
11/10 softcover 1086 pages 978-0-7798-3455-6
Carswell
Provincial TaxPartner™ – All Provinces
This series provides electronic access to the full text of all
relevant provincial statutes and regulations, and adopts a
province-by-province modular approach.
Carswell’s complete electronic provincial library is available
on one DVD.
Detailed licensing information and multiple-site pricing available by
calling Customer Relations at 1-800-387-5164 or 416-609-3800.
Carswell
55
Provincial TaxPartner™
– Atlantic Provinces
Provincial TaxPartner™ – Alberta,
Northwest Territories and Nunavut
Includes the full text of the primary tax legislation,
regulations, budgets, Interpretation Bulletins and guides of
the Atlantic provinces.
legislation and regulations relevant to Alberta, Northwest
Territories and Nunavut.
sä Full text of the primary New Brunswick tax statutes and
regulations:
- Gasoline and Motive Fuel Tax Act
- Harmonized Sales Tax Act
- Income Tax Act
- Real Property Tax Act
- Tobacco Tax Act
sä Full text of the primary Alberta tax statutes and
regulations:
- Alberta Corporate Tax Act
- Financial Administration Act
- Fuel Tax Act
- Alberta Income Tax Act
- Health Insurance Premiums Act
- Alberta Personal Income Tax Act
- Oil and Gas Conservation Act
- Mines and Minerals Act
- Seniors Benefit Act
- Tobacco Tax Act
- Tourism Levy Act
sä Full text of the primary Newfoundland & Labrador tax
statutes and regulations:
- Gasoline Tax Act
- Income Tax Act
- Retail Sales Tax Act
- Revenue Administration Act
- Tobacco Tax Act
sä Full text of the primary Nova Scotia tax statutes
and regulations:
- Assessment Act
- Corporation Capital Tax Act
- Income Tax Act
- Revenue Act
- Sales Tax Act
sä Full text of the primary Prince Edward Island tax statutes
and regulations:
- Financial Corporation Capital Tax Act
- Gasoline Tax Act
- Income Tax Act
- Revenue Administration Act
- Revenue Tax Act
- Tobacco Tax Act
Jurisdiction: Canada (Atlantic Provinces)
Carswell
56
Also includes budget documents, provincial bulletins, news
releases and case law.
sä Full text of respective primary Northwest Territories and
Nunavut tax statutes and regulations:
- Income Tax Act
- Payroll Tax Act
- Petroleum Products Tax Act
- Tobacco Tax Act
Interpretation bulletins and guides are also available.
Annotations for each legislative provision, including crossreferences to other sections and forms, definitions, and
history of amendments are included.
Provincial tax cases and tax reference tables are also included.
Jurisdiction: Canada (Alberta/Northwest Territories/Nunavut)
Carswell
– British Columbia and Yukon Territory
legislation and regulations relevant to British Columbia and
Yukon Territory. The British Columbia module includes:
sä Full text of the core British Columbia tax statutes
and regulations:
- Carbon Tax Act
- Corporation Capital Tax Act
- Income Tax Act
- Mineral Tax Act
- Motor Fuel Tax Act
- Property Transfer Tax Act
- Provincial Sales Tax Act
- Social Service Tax Act
- Tobacco Tax Act
sä !äNUMBERäOFäOTHERä!CTSäRELATEDäTOäFUELäTAXäINCOMEäANDä
capital tax, property tax, resource tax and tobacco tax
sä !NNOTATIONSäFORäEACHäLEGISLATIVEäPROVISIONäINCLUDINGä
cross-references to other sections and forms, definitions
and history of recent amendments
sä 0ROVINCIALäBUDGETS
sä )NTERPRETATIONäBULLETINSäANDäGUIDES
sä 4OPICALäINDEXESäFORäEACHäSTATUTE
sä Full text of the primary Yukon tax statutes and regulations:
- Assessment and Taxation Act
- Fuel Tax Act
- Income Tax Act
- Oil and Gas Act
- Placer Mining Act
- Tobacco Tax Act
The module also incorporates budgets, interpretation
bulletins and guides.
Provincial tax cases and tax reference tables are recent
additions to this module.
Jurisdiction: Canada (British Columbia/Yukon)
Carswell
– Manitoba and Saskatchewan
This series provides electronic access to the full text of
all legislation and regulations relevant to Manitoba and
Saskatchewan.
Full text of the primary Manitoba tax statutes and regulations:
sä The Corporation Capital Tax Act
sä The Fuel Tax Act
sä The Income Tax Act
sä The Insurance Corporations Tax Act
sä The Mining Tax Act
sä The Oil and Gas Act
sä The Retail Sales Tax Act
sä The Tobacco Tax Act
Full text of the primary Saskatchewan tax statutes
and regulations:
sä The Corporation Capital Tax Act
sä The Fuel Tax Act
sä The Income Tax Act
sä The Insurance Premiums Tax Act
sä The Mineral Taxation Act
sä The Oil and Gas Conservation Act
sä The Provincial Sales Tax Act
sä The Tobacco Tax Act
The module includes provincial tax cases and tax reference
tables. It incorporates budget documents, interpretation
bulletins and guides for both provinces.
Jurisdiction: Canada (Manitoba/Saskatchewan)
Carswell
Provincial TaxPartner™ – Ontario
legislation and regulations relevant to Ontario. Now you can
expand your electronic research to include provincial income,
sales and other taxes. This series adopts a province-byprovince modular approach. The Ontario module includes:
sä Full text of the primary Ontario tax statutes and regulations:
- Corporations Tax Act
- Employer Health Tax Act
- Fuel Tax Act
- Gasoline Tax Act
- Income Tax Act
- Interpretation Act
- Land Transfer Tax Act
- Ministry of Revenue Act
sä Annotations for each legislative provision, including crossreferences to other sections and forms, definitions and
history of recent amendments
sä Topical indexes for each statute
sä Ontario budget documents
sä Interpretation bulletins and guides
sä Provincial tax cases and tax reference tables are recent
additions to this module
Carswell
57
Provincial TaxPartner™ – Québec
legislation and regulations relevant to Quebec. Includes the
Taxation Act, the Quebec Sales Tax Act and the Act Respecting
the Application of the Taxation Act in both English and French.
Additional full text legislation is included, such as the Act
Respecting Quebec Business Investment Companies and the
Act Respecting the Fiscal Incentives to Industrial Developments,
annotations, including cross-references, definitions and
history of amendments.
The module includes provincial tax cases and tax reference
tables. It incorporates budget documents, interpretation
bulletins and guides for both provinces.
Jurisdiction: Canada (Québec)
Carswell
Standing
Order
Provincial & Territorial Tax News
Carswell
Provincial & Territorial Tax News is a quick and economical
way of keeping up to date with the latest developments
in provincial taxation. This bi-monthly newsletter will
highlight the hot topics in provincial tax, and will feature new
government documents and provincial budgets. Provincial
& Territorial Tax News will provide Carswell customers with
expert analysis and commentary on important provincial tax
developments and trends.
Provincial & Territorial Tax News will be available in print,
online and on the Provincial Tax Partner DVD.
Order # A20213-14-66961 $80
09/12 annual subscription newsletter 14-16 pages per issue print or
online A20213-14
Bi-monthly releases included in annual subscription price
Carswell
Practitioner’s Guide to Ontario
Corporate Tax 2010
Contributing Editors: Paula Ideias, B.A., LL.B., LL.M. and
The Practitioner’s Guide to Ontario Corporate Tax 2010 is
a comprehensive handbook for practitioners who prepare
Ontario Tax Returns (CT23), as well as a technical reference
book for Ontario corporate taxation issues. The book
includes in-depth commentary on the provisions of the
Corporations Tax Act (Ontario).
A standing order
will make your
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Enjoy the convenience of having each
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Get automatic delivery of each
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This edition will prepare you with the right information to
help your clients comply with Ontario tax law and avoid costly
errors or omissions. It will also help ensure that you claim the
credits and deductions to which your clients are entitled.
Order # 982795-66961 $88
04/10 softcover 854 pages 978-0-7798-2795-4
Jurisdiction: Canada (Federal/Ontario)
Carswell
58
Tax Litigation Library
Tax Court Practice
New Edition
Robert McMechan, B.A., LL.B., LL.M., Ph.D.
and Gordon Bourgard, LL.B., LL.M.
Portable Tax Court Practice, Act and
Rules 2014 / Loi et Règles de procédure
de la Cour canadienne de l’impôt
Tax Court Practice is an indispensable tool for the litigation
specialist or for those who consult in tax cases. This
comprehensive two-volume work provides all the information
needed regarding the parameters and procedures governing
the Tax Court of Canada.
The folio-based DVD is a completely searchable version of all
the contents in this authoritative book. It allows you to tailor
your search precisely with:
sä Hypertext linking
sä Folio functionality
sä Legislation and cases linking to our premier online tax
service, Taxnet Pro™
This publication’s looseleaf format and at least two updates
per year ensure that it always reflects current information and
changes. Contents include:
sä Updated full text of the Tax Court of Canada Act, complete
with sectional annotations, case summaries and statutory
cross-references
sä Annotated General and Informal Procedure Rules made
under the Tax Court of Canada Act
sä Annotated appeal provisions of other relevant federal
statutes, including the Excise Tax Act, Canada Pension Plan,
Employment Insurance Act, in addition to the full texts
of the Interpretation Act and the Income Tax Conventions
Interpretation Act, complete with explanatory notes and
case summaries
sä Complete history of appeals to the Tax Court, both income
tax and GST
sä Tax Court of Canada Practice Notes and Notices to
the Profession
sä Current directory and contact information for the
Tax Court, Canada Revenue Agency and the Department
of Justice
sä Excellent Finding Tools, including a detailed Table of
Contents, complete Table of Cases and a comprehensive
Topical Index.
Portable Version Now Available
Current subscribers to Tax Court Practice, the looseleaf
edition, receive Portable Tax Court Practice, Act and Rules 2014
/ Loi et Règles de procédure de la Cour canadienne de l’impôt at
no cost with the next release.
Order # 9574612-66961 $575
Jurisdiction: Canada (Federal/Quebec)
Carswell
Robert McMechan, B.A., LL.B., LL.M., Ph.D., and
Gordon Bourgard, LL.B., LL.M.
Portable Tax Court Practice, Act and Rules 2014 / Loi et Règles
de procédure de la Cour canadienne de l’impôt is a handbook
containing the Act, the Rules and Practice Notes, that will be
easy to take to court. Used by tax litigators, this publication
provides the rules on how to litigate in Tax Court and is an
accompaniment to the Tax Court Practice looseleaf edition.
Key Features:
sä Tax Court of Canada Act and rules
sä 1UICKä2EFERENCEäTOOLäTOäUSEäINä4AXä#OURT
sä %ASYäTOäCARRY
sä Easy to use tabs indicating statute, rules, and practice
information
Current subscribers to Tax Court Practice, the looseleaf
edition, will receive this book at no cost with the next release.
Order # 986263-66961 $42
07/14 softcover cerlox bound approx. 600 pages 978-0-7798-6263-4
Carswell
Tax Aspects of Litigation
Contributing Editor: Bernie Aron, LL.B.
This work is designed for litigators whose clients may have
income tax problems or considerations when involved in
litigation. The work discusses a variety of major taxation
issues that may arise during the course of general litigation,
and provides expert commentary and analysis of those
issues. Topics covered include damages, wrongful dismissal,
divorce, bankruptcy, real estate, corporate share repurchases,
partnership disputes, and trusts and estates. The solutions are
presented in a clear, easy-to-understand style with accessible
commentary. Finding tools include a topical index, table of
cases and reproduction of those Interpretation Bulletins that
are relevant to litigation and the tax consequences.
Order # 8202091-66961 $427
Carswell
59
Tax Litigation Library
Tax Evasion
William I. Innes, B.Sc., LL.B., LL.M. and
Ralph Cuervo-Lorens, M.A., LL.B.
This one-volume looseleaf text is available exclusively from
Carswell. The work provides tax practitioners with in-depth
coverage of this important field.
In nine well-written chapters authored by an experienced
tax litigator, Tax Evasion offers specific information on such
crucial issues as:
sä The tax and criminal legislative provisions and policies that
determine whether conduct constitutes tax evasion
sä The cases where the legislation has been interpreted and
applied, including the latest line of decisions regarding
the impact of the Charter of Rights
sä A survey of the defences available to those charged with
tax evasion, in particular the effect of relying on
professional advisors
sä Sentencing principles, and an examination of the range
of criminal and civil penalties and terms of imprisonment
to which a tax evader could be liable
sä Offence and penal provisions under provincial legislation.
Tax Evasion is designed to provide all the material tax
practitioners need to properly advise their clients or
employer, and to address the issues that may arise in the
course of tax litigation proceedings. Highlights of the work’s
features include:
sä Comprehensive approach - Covering all aspects of
tax evasion with respect to income taxes, GST and
provincial tax
sä In-depth analysis - Exhaustive treatment of the
legislation and case law
Order # 9574655-66961 $443
Supplements invoiced separately updated as required
Carswell
Writing for the Court
James Raymond, Ph. D.
This handy manual, written by an authority on legal writing,
provides quick and ready guidance on preparing effective and
succinct briefs, clear written advocacy and written judgments.
Written in an informal and highly readable style, the book
provides invaluable insight on proper sentence and paragraph
structure, style, legal reasoning, among other topics.
My
Account
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account information and
our new secure online
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Order # 982822-66961 $65
Jurisdiction: International
Carswell
60
Taxnet Pro™
Whether you’re new to the taxation field or an experienced
tax specialist, our comprehensive online tax news and
research resource is your one-stop source for answers to your
tax questions.
Taxnet Pro offers full coverage of all Canadian taxes including
income tax, Goods and Services Tax (GST), Harmonized Sales
Tax (HST), and the provincially administered taxes. Along
with all the primary legislation and government documents,
Taxnet Pro also offers the most comprehensive database of
case law related to Canadian tax. Within the service there
are four unique destinations: Corporate Tax Centre, Tax &
Estate Planning Centre, APFF Centre, and Customs & Excise
Centre which are specialty libraries that contain additional
commentary and analysis as well as a collection of practical
tools. Taxnet Pro also offers authoritative and comprehensive
commentary from leading experts. Taxnet Pro includes
essential tools that you can use every day for the simplest to
the most complex tax situation.
See page vii for full description.
______
Que vous débutiez comme praticien en fiscalité ou que vous
soyez un expert dans le domaine, vous trouverez toutes les
nouvelles fiscales et les ressources pour la recherche dont vous
avez besoin en un seul et même endroit.
Taxnet Pro offre toutes les ressources fiscales canadiennes,
notamment l’impôt sur le revenu, la taxe sur les produits
et services (TPS), la taxe de vente harmonisée (TVH) de
même que les différentes taxes provinciales. En plus des
textes législatifs de base et des documents gouvernementaux
et les commentaires détaillés provenant diexperts reconnus,
Taxnet Pro comprend la banque de jurisprudence en fiscalité
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pratiques dans le Centre de fiscalité des sociétés, le Centre
de planification fiscale et successorale et dans le Centre
de l’APFF. Taxnet Pro vous donne accès à tous les outils
essentiels qui vous seront utiles au quotidien pour régler
toute situation fiscale, de la plus simple à la plus complexe.
Canada Tax Words, Phrases & Rules
Dictionnaire fiscal canadien
Marc Jolin, LL.L., M. Fisc.
Provides exhaustive identification of words, phrases and rules
judicially considered from both English and French language
tax cases dating from 1917 to the present. All Canada Tax
Cases and Dominion Tax Cases have been considered and
referenced by citation and case name. The judge’s name and
page number of the excerpt is provided for each of the words,
phrases or rules considered. The alphabetical arrangement
enables you to compare all definitions of a particular
word, phrase or rule. Comprehensive cross-references and
annotations are also included to simplify your research.
______
Cet ouvrage dresse une liste exhaustive des termes,
expressions et règles dont le sens a été analysé par les
tribunaux dans des décisions rendues en matière d’impôt sur
le revenu, en français et en anglais, depuis 1917. L’auteur a
passé en revue toutes les décisions publiées dans Canada Tax
Cases et Dominion Tax Cases et fournit la référence de tous
les jugements pertinents de même que le nom des parties.
Vous trouverez, sous chacun des termes, expressions et
règles définis, le nom du juge et la page de la décision dans
laquelle figure l’extrait reproduit. Le classement par ordre
alphabétique vous permet de comparer toutes les définitions
d’un terme, d’une expression ou d’une règle donnée. Des
renvois et des annotations sont également inclus pour faciliter
la recherche.
Order # / No de commande 8202504-66961 $599
2 reliures à feuilles mobiles
Coût prévu : 135 $ par mise à jour (2 mises à jour par année)
Mises à jour facturées séparément
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Consultez la page vii pour obtenir une description complète.
61
Income Tax References / Références à
la Loi de l’impôt sur le revenu
André Yelle, B. Comm., CPA, CGA
revues de l’APFF; de même que les publications de l’Agence
des douanes et du revenu du Canada, dont les circulaires
d’information, bulletins d’interprétation, Impôt sur le revenu
– Nouvelles techniques
This is the perfect solution for practitioners seeking a
convenient source of law and expert opinion to supplement
their research.
Order #/No de commande L90850-66961 $930
This bibliographic work contains references to the following
income tax material sorted by section of the Income Tax
Act. It is an invaluable research tool providing users with a
complete collection of reference materials updated quarterly
in order to provide you with the most current developments
and save you valuable research time.
Order #/ No de commande 8201214-66961 $930
References include:
sä Court cases: Tax Court of Canada, Federal Court, Supreme
Court of Canada and the upper courts of the provinces
sä Periodical articles: Although too numerous to list all
of them, some of the periodicals’ articles referenced
include CTF Tax Conference Reports (both national and
provincial), Federated Press periodicals, CTF Canadian
Tax Journals, Carswell’s The Canadian Taxpayer, CCH’s
Tax Profile, CA Magazine, CGA Magazine, CMA Magazine,
Canadian Business Law Journal, Canadian Bar Review, and
APFF Conference Reports and Journals
sä Canada Revenue Agency publications: Information Circulars,
Interpretation Bulletins, Income Tax Technical News
sä Income Tax Regulations: Cross-referenced to related Income
Tax Act provisions.
___________
Voici l’outil de travail idéal pour les professionnels désirant
une source fiable d’information juridique et d’opinions
d’experts, afin de compléter leurs recherches.
Cet ouvrage bibliographique contient une foule de références
à la documentation se rapportant à l’impôt sur le revenu,
classées par article de la Loi de l’impôt sur le revenu. Il
s’agit d’un outil de recherche d’une valeur inestimable qui
offre aux utilisateurs une collection complète de références
documentaires mise à jour trimestriellement de façon à leur
donner accès aux plus récents développements et à réduire
considérablement le temps consacré à la recherche. Vous y
trouverez entre autres les références suivantes :
Décisions des tribunaux : Incluent les décisions de la Cour
canadienne de l’impôt, de la Cour fédérale, de la Cour
suprême du Canada et des tribunaux inférieurs provinciaux
Articles de périodiques : Trop nombreux pour en dresser la
liste complète, les articles de périodiques auxquels l’auteur fait
référence incluent ceux que l’on retrouve dans les rapports
de conférences fiscales nationales et provinciales de l’ACEF
(CTF Tax Conference Reports), les périodiques de la Federated
Press, la Revue fiscale canadienne/Canadian Tax Journal de
l’ACEF, The Canadian Taxpayer de Carswell, le Tax Profile de
CCH, le CA Magazine, le CGA Magazine, le CMA Magazine,
le Canadian Business Law Journal, la Canadian Bar Review/
Revue du Barreau canadien, les rapports de conférences et
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Canadian Tax Research:
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Ted Cook, MBA, LL.B.
Canadian Tax Research: A Practical Guide provides a practical
framework for researching and answering tax questions
and provides an extensive compilation of the information
sources available for use in researching those questions. It is a
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need some guidance in conducting tax research problems.
There are so many sources to conduct effective tax research
that beginning to solve a tax problem is a daunting task. This
book will help a person confronted with a tax question to
develop a game plan for conducting the tax research needed
to answer that question, to know what resources are available
and how to use them.
The book is organized to closely replicate the steps generally
followed in solving a tax problem, structured as follows:
sä Introduction to Tax Research: outline of the process of
conducting tax research – gathering the facts of the
situation, identification of the issues, analysis
and conclusion
sä The Act: description of the structure of the Act and how to
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Nouvelle edition
La recherche en fiscalité canadienne,
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The Quest for Tax Reform Continues:
The Royal Commission on Taxation
Fifty Years Later
Marie-Pierre Allard
Kim Brooks, B.A., LL.B., LL.M.
Voici le seul ouvrage au Canada, en français, à présenter à
la fois l’ensemble des sources documentaires et des outils
de recherche traditionnels et informatiques en fiscalité,
ainsi qu’un guide systématique et complet des règles de
présentation des références en fiscalité.
The Quest for Tax Reform Continues: The Royal Commission
on Taxation Fifty Years Later presents a collection of papers
written by leading tax experts from Canada, the United
States, and Australia, edited by Kim Brooks, based on a series
of discussions on the evolution of tax policy since Canada’s
Carter Commission.
La fiscalité est un domaine de plus en plus complexe, puisqu’il
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base et une mise à jour constante de celles-ci, mais également
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domaine, qu’ils soient juristes, administrateurs, comptables
ou économistes.
No de commande 985402-66961 70 $
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Les règles d’équité en droit fiscal
québécois et canadien
Normand Bérubé
Les fonctionnaires disposent de pouvoirs discrétionnaires
qu’ils peuvent exercer à la demande d’un contribuable ou
d’un mandataire dans le cadre de mesures favorisant l’équité
en matière fiscale. Cet ouvrage a pour but de décrire ces
mesures fiscales et de commenter leur application en droit
québécois et canadien. L’auteur y traite du rôle de la Cour
fédérale du Canada dans le contexte de l’examen judiciaire
d’une décision rendue par le ministre du Revenu national,
ainsi que du rôle particulier de la Cour canadienne de
l’impôt à l’égard de la défense de diligence raisonnable dans
le contexte de l’imposition automatique de pénalités lors de
l’émission d’une cotisation. Les mesures fiscales adoptées
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modifications afin d’harmoniser la législation québécoise avec
les mesures fédérales sont aussi commentées.
This collection contributes to the Carter Commission’s legacy.
Each of the 15 chapters offers unique insights into the tax
reform landscape laid out in the Report. The collection is
divided into four parts. Tax Justice explores the politics of
tax reform and the broader distributive questions raised
by the imposition of taxes. Base Reform turns to questions
about the appropriate tax base and mix. Human Relationships
focuses on the way the income tax system takes into account
(and should take into account) human relationships.
Administration and Enforcement closes the collection
with important, and often overlooked, issues around tax
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The tax system plays a fundamental role in a democratic
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63
Valuation/Corporate, Finance/Insolvency Library
The Acquisition Value Cycle™:
Creating Shareholder Value Through
Strategic Acquisition
Guide to Canadian Business Valuations
Howard E. Johnson, MBA, FCPA, FCA, FCMA, CBV, CPA,
CFA, ASA, CF, C.Dir
This three-volume looseleaf guide has been specifically
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This book is intended for corporate executives and directors
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Canada Valuation Service
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With this landmark two-volume service, you are receiving
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Taxation, Valuation and Investment
Strategies in Volatile Markets
Editors: James Horvath and David W. Chodikoff, B.A.
(Spec. Hons.), M.A., LL.B.
Taxation, Valuation and Investment Strategies in Volatile
Markets is an important and timely addition to every
business library. This unique work presents alternatives to
measuring value and risk, and tax options in an environment
of increasing complexity, ongoing change and interrelated
markets. Edited by contributing authors, David W. Chodikoff
and James L. Horvath, and authored by leading experts, this
valuable work provides readers with a solid understanding
of how the current economic environment impacts their
interests and offers guidance to move forward.
Order # 982797-66961 $121
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Order # 8200501-66961 $669
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64
Valuation/Corporation, Finance/Insolvency Library
Valuing a Business in Volatile Markets
James Horvath
Valuing a Business in Volatile Markets is written and compiled
to enable business valuators, and others whose business
activities touch on business valuation (for instance CFOs,
corporate lawyers, accountants, and even sophisticated
business owners) to understand how the principles of
business valuation are impacted by difficult economic times.
This book provides an excellent overview of the valuation
principles and methodologies in Chapter one and a more
thorough treatment of topics in subsequent chapters. In this
regard it is an excellent desktop reference for a reminder/
primer on subject areas as well as a good reference for
someone wishing to deepen his/her knowledge of valuation
issues generally and in the context of economic recession.
While the basic principles of business valuation do not
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issues and requires the application of valuation principles and
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by a different economic climate.
It also provides an international perspective on the topic as
well as addressing new and emerging developments such
as the impact of the move from financial reporting under
Canadian and US GAAP (Generally Accepted Accounting
Practices) to IFRS (International Financial Reporting
Standards). (Canadian publicly traded companies move to
IFRS in 2011).
Baird’s Practical Guide to the Companies’
Creditors Arrangement Act
David E. Baird, Q.C.
This book has been written for the purpose of providing the
reader with a very practical discussion of how to plan and
implement a successful restructuring under the Companies’
Creditors Arrangement Act (“CCAA”). It brings to the reader
a lifetime of the author’s experience, which is necessary
because the court appearances and the relatively few reported
decisions on the CCAA do not provide a complete picture of
the strategies and tactics which have been used to successfully
restructure companies under the CCAA. It will be used by all
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and achieve a successful restructuring under the CCAA.
The author’s autobiographical approach, based on 50 years
of practising bankruptcy and insolvency law, furnishes the
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the Companies’ Creditors Arrangement Act (the “CCAA”) is
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Bennett on Collections, 5th Edition
Order # 982286-66961 $98
Frank Bennett
06/10 hardcover 848 pages 978-0-7798-2286-7
Carswell
New Edition
The 2014-2015 Annotated Bankruptcy
and Insolvency Act
The Honourable Mr. Justice Lloyd W. Houlden,
Mr. Justice Geoffrey B. Morawetz, and
Dr. Janis P. Sarra, LL.B., LL.M., S.J.D.
A condensed version of the classic Bankruptcy and Insolvency
Law of Canada, 4th Edition, this publication is the perfect
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primary law and concise commentary.
Order # 986138-66961 $175
The step-by-step guide to Ontario collection procedures.
Offering convenient and affordable access to the rules you
need to know on a day-to-day basis. Chapters include:
sä Instructing the Lawyer
sä Collection Litigation
sä Enforcement of Judgment Debts
sä Proceedings in Small Claims Court
sä Collection Against Deceased Estates
sä Construction Liens
sä Bankruptcy.
With forms and precedents for each chapter, along with
legislative cross-references.
Order # 9241001-66961 $118
08/03 softcover 480 pages 0-459-24100-1
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65
Bankruptcy, Insolvency and Family Law,
2nd Edition
Robert A. Klotz, B.Sc. (Maths), J.D., LL.M.
This supplemented service is a guide to every legal issue
that arises when family law interacts with debtor-creditor or
bankruptcy law and includes discussion of more than 1,000
new and unreported cases. It sets out the conceptual structure
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of all of the legislation and jurisprudence – both Canadian
and common law, reported and unreported, English and
French – that bears on the topic.
All provincial nuances are discussed, such as British Columbia’s
unique priority rules, Newfoundland’s deemed joint ownership
of the matrimonial home, Quebec’s dual proprietary remedies
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The second and significantly expanded edition of Robert
Klotz’s book is a valuable resource for lawyers seeking to
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“Overall, this book is a valuable resource for practitioners
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benefit of his readers.”
Tamara M. Buckwold, Associate Professor
Faculty of Law, University of Saskatchewan
Order # 9211161-66961 $340
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Commercial Debt Collection in Canada:
A Legal Handbook
David Franklin
There are ten provinces in Canada and three territories, each
with separate rules of procedure. There are two distinct legal
regimes, namely the common law and the civil law of Quebec.
This overview of the Canadian jurisdictions provides a timely
and practical guide to enforcing creditor rights. The focus of
this book is on decreasing trade risk by understanding the
procedures available for trade creditors.
The analysis by commercial lawyers of various topics and
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also for attorneys, export insurers and financial institutions, and
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Order # 804606-66961 $101
Canada Law Book
66
Credit Solutions: Kershman on Advising
Secured and Unsecured Creditors,
2nd Edition
The Honourable Mr. Justice Stanley J. Kershman, B. Admin., LL.B.
In times of economic uncertainty, the inability to collect on
unpaid debts can have disastrous effects on a creditor’s ability
to stay in business.
The key to successfully pursing delinquent accounts often
depends on choosing the right option and the right forum
in which to pursue an action. Credit Solutions: Kershman on
Advising Secured and Unsecured Creditors, 2nd Edition offers
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can be taken in order to help clients collect on monies owed.
The 2nd Edition guides the reader through the entire
collection process by detailing how to:
sä Assemble all the correct information
sä Recognize potential problem areas
sä Analyze all pertinent facts
sä Select the right option and forum in which to pursue payment
sä Guide the case to a satisfactory solution
Order # 981336-66961 $155
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International Commercial
Secured Transactions
David Franklin, Ad.E. and Steven A. Harms
International Commercial Secured Transactions is a
complete discussion on the topic of secured transactions
in the international commercial context, covering over
30 industrialized countries. It is a handbook for people
actively engaged in the many phases of banking, extending
credit, lending, leasing and selling of commercial assets on an
international scale. From loan officers to attorneys, the materials
in the book represent basic and essential tools of the trade.
Topics covered for each country include:
sä Differences in the handling, attachment or perfection
sä Advantages of being a secured creditor in a global economy
sä International letters of credit
sä Laws creating Secured Transactions
sä Types of personal property which may be secured
sä Documents used in the creation of secured transactions
sä Priorities of liens
sä Secured creditor rights in bankruptcy court
sä Tax liens
sä Recovery/repossession of collateral upon default in payment
sä Deficiency balance claims
In addition, the handbook includes helpful articles on:
sä Secured Parties in United States Bankruptcy Proceedings
sä Secured vs. Unsecured Creditors
sä Trade Credit Insurance
sä Intellectual Property and Secured Transactions
sä Securitization of Court Judgments
sä Trusts
Order # 982391-66961 $112
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Merchants of Enterprise – Private Equity
in Canada: The Colour and Controversy
Fidrisk Collection
Miriam Varadi
Private equity firms burst onto the investment scene in a big
way over a decade ago but kept a low profile. When people
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World Insolvency Systems:
A Comparative Study
Otto Eduardo Fonseca Lobo
A comparative study of 17 jurisdictions in insolvency and
bankruptcy-related matters. Each individual jurisdiction is
authored by an authority in that jurisdiction.
Order # 982130-66961 $127
Order # 982228-66961 $175
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The book deals with the vital issues raised by private equity.
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Order # 981940-66961 $58
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Rescue! The Companies’ Creditors
Arrangement Act, Second Edition
Dr. Janis P. Sarra, LL.B., LL.M., S.J.D.
The Companies’ Creditor Arrangement Act (CCAA) is an
extraordinary statute, enabling insolvent companies and
other forms of business enterprise to restructure to survive.
It has been used in every major Canadian restructuring in
the past quarter century. The going-forward solution to a
firm’s financial distress depends on the reasons for insolvency,
the firm’s capital structure, viability of its business plan,
effectiveness of its directors and officers, and the availability
of capital to refinance or purchase the business. Insolvency
law is an indispensable component of commercial economies
and regulates governance of the insolvent company during
the key period of decision-making regarding its future.
Insolvency law also plays a broad social and economic role
in overall economic planning, preservation of employment,
pensions and credit relationships, and the public interest in
economic activity that the survival of companies generates.
Globalization pressures can make these determinations
complex because the decision is often layered with whether
there is a national interest in preserving particular types
of economic activity within Canada. This book offers a
comprehensive analysis of current and expected developments
in this area of law.
Order # 985537-66961 $139
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Author Index
A
ALEXANDER, Merle
Taxation and Financing of Aboriginal Businesses
in Canada, The .........................................................................26
ALLARD, Marie-Pierre
Recherche en fiscalité canadienne, 4e édition, La .............. 18, 63
ALTERMAN, Vivian M.
Financial Principles of Family Law ............................................ 54
APFF
Solutions fiscales - Collection de l’APFF .................................... 18
ARON, Bernie
Tax Aspects of Litigation ............................................................ 59
ASTAIDIS, Elisabeth
Practical Guide to Ontario Estate Administration,
Fifth Edition, The......................................................................53
AWERBUCK, Risa
B
BABINEAU, Marie-Andrée
Fiscalité spécialisée, 28e édition 2015 .......................................52
Fiscalité spécialisée – Problèmes d’impôt solutionnés,
28e édition 2015 ......................................................................53
Impôts sur le revenue des particuliers et sociétés
31e édition, 2014-2015............................................................. 12
Impôts sur le revenu des particuliers et des sociétés –
Problèmes d’impôt solutionnés Tome I,
31e édition 2014-2015 ..............................................................13
Problèmes d’impôt solutionnés Tome II,
31e édition 2014-2015 ..............................................................13
BAIRD, David E.
Creditors Arrangement Act .................................................... 65
BANGS, Peter J.
Tax Planning for You and Your Family 2015 .........................22, 47
Vous, votre familleet le fisc 2015 ......................................... 23, 48
BARETTE, François
GAAR Interpreted: The General Anti-Avoidance Rule ............... 11
BATES, Paul K.
Sales Force Management in the Financial Services,
2nd Edition .............................................................................. 54
BEAUREGARD, Claude
Principes de fiscalité : Affaires, placements,
financement et situations personnelles – édition 2014 .........17
Principes de fiscalité : Affaires, placements, financement
et situations personnelles – Problèmes et solutions,
édition 2014 ..............................................................................17
Spécial Principes de fiscalité (UQAM) : Affaires, placements,
financement et situations personnelles, Édition 2014 .......... 18
BENNETT, Frank
Bennett on Collections, 5th Edition........................................... 65
BÉRUBÉ, Normand
Règles d’équité en droit fiscal
québécois et canadien, Les ...............................................27, 63
BETHUNE, Carol
Vous, votre famille et le fisc 2015 ..................................... 23, 48
BISCOTT, Lynn
Boomers Retire – A Guide for Financial Advisors
and their Clients, 4th Edition, The ..........................................47
Fingertip Guide: Taxation and Financial Planning 2014, The .. 48
Guide to Personal Financial Planning ....................................... 49
BOURGARD, Gordon
Portable Tax Court Practice, Act and Rules 2014 / Loi et
Règles de procédure de la Cour canadienne de l’impôt ...... 59
Tax Court Practice ....................................................................... 59
BOWEN, Jane
Designing and Using Effective Analytical Procedures ................2
Guide to Preparing Financial Statements ....................................2
BRAWN, Sheila
Payroll FAQs 2014 ........................................................................42
BROOKS, Kim
Quest for Tax Reform Continues: The Royal Commission
on Taxation Fifty Years Later, The ...........................................63
BROWN, Catherine A.
Taxation and Estate Planning ..................................................... 51
BURKE-ROBERTSON, Jane
Corporate and Practice Manual for Charities and
Not-For-Profit Corporations....................................................43
BUTLER, Alison Scott
Tax Planned Will Precedents, 4th Edition ..................................53
C
CABANA, Paul
CADESKY, Michael
Taxation at Death: A Practitioner’s Guide 2015 .........................52
CALVERLEY, C. Anne
Canadian Resource Taxation .......................................................24
Introduction to Resource Taxation in Canada ............................25
CAMPBELL, Colin
Administration of Income Tax 2014 ..............................................8
Taxation of Corporate Reorganizations, 2nd Edition ................ 19
CAMPBELL, Ian R.
Canada Valuation Service .......................................................... 64
CANADA BORDER SERVICES AGENCY
Harmonized Tariff Schedule of Canada, The ...................... 34, 36
CANADIAN PAYROLL ASSOCIATION
Payroll Audit Toolkit ..................................................................... 41
69
Author Index
CANTIN, Daniel
Loi de Praticien - Loi sur l’administration fiscal 2014,
14e edition ...............................................................................33
CAPLAN, Kenneth J.
CARR, Brian R.
CARSWELL
Provincial & Territorial Tax News................................................ 58
CARSWELL, APFF
Solutions fiscales - Collection de l’APFF .................................... 18
CARSWELL PAYROLL CONSULTING GROUP
Canadian Payroll Manual, The ........................................... xviii, 40
Manuel de paie canadien ..........................................................xviii
Manuel de paie du propriétaire/dirigeant – Québec ................ 41
Owner/Manager’s Payroll Manual, The..................................... 40
Payroll FAQs 2014 ........................................................................42
CARTER, Terrance S.
Not-For-Profit Corporations....................................................43
CHODIKOFF, David
Tax Advisor’s Guide to the Canada-U.S.
Tax Treaty, The .........................................................................38
Taxation, Valuation and Investment Strategies in
Volatile Markets ...................................................................... 64
CHONG, Annie
Payroll FAQs 2014 ........................................................................42
CHORNOBOY, Katherine
Records and Information Management Audit Toolkit .................6
CHOW, Grace
Guide de l’impôt des fiducies, Édition 2015 (T3) ................. 12, 46
Taxation of Trusts and Estates: A Practitioner’s Guide 2015 ... 50
Trust Tax Return Guide, 2015 Edition (T3) .......................... 22, 46
COCKFIELD, Arthur
Manager’s Guide to International Tax ........................................ 37
Materials on Canadian Income Tax, 14th Edition....................... 14
COLLISON, Daniel
Financial Advisor’s Guide to Excellence - Becoming a
World-Class Practitioner, The ................................................ 50
COOK, Ted
Canadian Tax Research:
A Practical Guide, 5th Edition.................................................62
CRONKWRITGHT, Stephen J.
Records and Information Management ....................................... 7
CUERVO-LORENS, Ralph
Tax Evasion .................................................................................. 60
70
D
DAVIES WARD PHILLIPS & VINEBERG LLP
Carswell’s Pension Manager .......................................................42
Carswell’s Pension Manual.......................................................... 41
DAYAN, Anna
DORVAL, Thierry
Responsabilité des administrateurs
pour les déductions à la source, La ........................................27
DRACHE, Arthur B.C.
Canadian Not-for-Profit News ....................................................43
Canadian Taxpayer, The.................................................................9
Charities Taxation, Policy and Practice ...................................... 44
DUNCAN, Garry
Canadians Resident Abroad 2015 ....................................... 35, 48
Migration to Canada 2015 ........................................................... 37
When I Die: Financial Planning for Life and Death, 2015 ........ 50
E
EDGAR, Tim
EDMUNDS, Ross
Canadian Credit and Collection Guide,
2nd Edition, The.........................................................................5
EWENS, Doug S.
McCarthy Tétrault’s Canada Tax Service Tax Elections
Guide 2012 ............................................................................... 16
F
FASKEN MARTINEAU DUMOULIN
FELDMAN, Giselle
Practitioner’s Ontario Taxes Annotated 2014 Fall Edition ....... 55
FLEMING, Jason
CFE/UFE Tax: A Guide to Understanding the Basics of
Canadian Income Taxation, 4th Edition ................................. 10
UFE Case Writing, A Guide to Essential Case Writing Skills for
the Uniform Evaluation ...........................................................23
FOERSTER, Ronald
Accountants’ Liability in Canada ............................................... 28
FRANKLIN, David
Commercial Debt Collection in Canada: A Legal Handbook... 66
International Commercial Secured Transactions...................... 66
FREEDMAN, Andrew J.
G
GADBOIS, Étienne
Loi du Praticien – TPS-TVQ – 19e édition 2014 –
Loi annotée, La ........................................................................32
Author Index
GAMBLE, Ian J.
Taxation of Canadian Mining ......................................................25
GIAKOUMAKIS, John
Crossing Borders: International Acquisitions and
Related Tax Issues, 2nd Edition ..............................................35
J
JENSET, John M.
Guide to Estate & Trust Accounting............................................ 51
JHALLY, Rakesh
GAAR Interpreted: the General Anti-Avoidance Rule ................ 11
GIBBS, Karen M.
JOEL, Danielle
H
JOHNSON, Howard E.
Acquisition Value Cycle™: Creating Shareholder Value
Through Strategic Acquisitions, The ................................. 1, 64
Corporate Finance for Canadian Executives .................................1
HANSELL, Carol
What Directors Need to Know: Corporate Governance ............ 28
HARMS, Steven A.
HARVEY, Frédéric
Guide 2012 ............................................................................... 16
JOHNSTON, Nigel
Guide 2012 ............................................................................... 16
HAYDEN, Peter R.
Foreign Investment in Canada ....................................................36
JOLIN, Marc
Canada Tax Words, Phrases & Rules/
Dictionnaire fiscal canadien .................................................... 61
HAYHOE, Robert B.
JONCAS, Patricia
Payroll FAQs 2014 ........................................................................42
HICKEY, Paul G.
Vous, votre famille et le fisc 2015 ........................................ 23, 48
JUNEJA, Raj
HOFFSTEIN, Elena
Charitable Giving in Canada .......................................................43
K
HOGG, Peter W.
Principles of Canadian Income Tax Law, 8th Edition ................ 18
HORVATH, James L.
Valuing a Business in Volatile Markets ...................................... 65
HOULDEN, Lloyd W.
Annotated Bankruptcy and Insolvency Act, The 2014-2015 .... 65
HULL, Barry
GST & Commodity Tax ..................................................................31
I
IDEIAS, Paula
Canadian Tax Compliance Guide for Registered
Charities and Non-Profit Organizations ................................43
Guide de l’impôt des particuliers, Année d’imposition
2014 (T1) ............................................................................. 12, 45
Personal Tax Return Guide, 2014 Taxation Year .................. 16, 45
Practitioner’s Guide to Ontario Corporate Tax 2010 ................ 58
INNES, William I.
Tax Evasion .................................................................................. 60
KAM, André Fok
From Conflict to Trust: How Mutual Funds Manage
Conflicts of Interest ...................................................................6
KEEY, Ryan
Canada Tax Manual .......................................................................8
Corporate Tax Return and Provisions Guide,
2015 Edition (T2) .........................................................10, 24, 45
Guide de l’impôt des sociétés, Édition 2015 ....................... 24, 46
McCarthy Tétrault’s Canada Tax Service Depreciable
Property Guide ......................................................................... 15
Guide 2012 ............................................................................... 16
McCarthy Tétrault’s Canada Tax Service Foreign
Affiliates Guide ........................................................................ 15
Practitioner’s Guide to Ontario Corporate Tax 2010 ................ 58
Practitioner’s Guide to Retail Sales Tax and the
Transition to Harmonized Sales Tax 2010 Edition.......... 33, 55
KERSHMAN, Stanley J.
Credit Solutions: Kershman on Advising Secured and
Unsecured Creditors, 2nd Edition ......................................... 66
KERZNER, David
Tax Advisor’s Guide to the Canada-U.S.
Tax Treaty, The .........................................................................38
KISELBACH, Daniel
Annotated Customs Act, The 2014 .............................................34
Canadian Customs Law ...............................................................34
71
Author Index
KLOTZ, Robert A.
Bankruptcy, Insolvency and Family Law, 2nd Edition .............. 66
KNIGHT, Jamie
Canada and Quebec Pension Plan and Employment Insurance
Acts: Quick Reference – 2015 Edition ....................................39
KPMG ENTERPRISE™
Canadian Family Business Guide, The .........................................9
KPMG LLP
KRISHNA, Vern
Fundamentals of Canadian Income Tax, 9th Edition, The ......... 11
Fundamentals of Canadian Income Tax,
Volume I: Personal Tax ............................................................. 11
L
LABELLE, André
édition 2014 ..............................................................................17
LAFONTAINE, Michael
Fiscalité spécialisée, 28e édition 2015 .......................................52
Fiscalité spécialisée – Problèmes d’impôt solutionnés,
28e édition 2015 ......................................................................53
31e édition, 2014-2015............................................................. 12
31e édition 2014-2015 ..............................................................13
31e édition 2014-2015 ..............................................................13
LAMARRE, Paul
LAY, Ryan
L’HEUREUX, Louis
Fiducie réputée de la Loi de l’Impôt sur le revenu, La................ 11
LI, Jinyan
LINDSEY, Theodore
Payroll FAQs 2014 ........................................................................42
LOBO, Otto Eduardo Fonseca
World Insolvency Systems: A Comparative Study .....................67
LOOMER, Sue C.
72
LORANGER, Richard
M
MACDONALD, J. Bruce
Carswell’s Benefits Guide ........................................................... 40
MAGEE, Joanne E.
Insight Into Canadian Income Tax 2014-2015 ............................13
Insight into Canadian Income Tax: Problems and
Solutions Manual 2014-2015 ...................................................13
MAHAFFY, A. Paul
Business Succession Guide, Third Edition ................................. 50
Business Transactions Guide.........................................................5
Private Company: A Legal and Business Guide for Owners
and Managers, Second Edition, The.........................................6
MAN, Theresa L.M.
Corporate and Practice Manual for Charities
and Not-For-Profit Corporations ............................................43
MANN, Shari
Compilation Engagements: A Guide .............................................1
Guide to Review and Compilation Engagements........................3
MARINO, Florence
Canadian Taxation of Life Insurance, Seventh Edition ..............52
MANULIFE FINANCIAL, TAX, RETIREMENT
& ESTATE PLANNING SERVICES
McCARTHY TÉTRAULT LLP
Canadian Federal Budget 2014 ....................................................9
McCarthy Tétrault’s Canada Tax Service .................................... 14
Property Guide ......................................................................... 15
Guide de référence rapide 2014.............................................. 15
Quick Reference Guide, 2014 .................................................. 15
McCarthy Tétrault’s Canada Tax Service Tax
Elections Guide 2012 ............................................................... 16
McMECHAN, Robert
An International Perspective.............................................10, 36
Portable Tax Court Practice, Act and Rules 2014 / Loi et
Règles de procédure de la Cour canadienne de l’impôt ...... 59
MILLER THOMSON LLP
Miller Thomson on Estate Planning .......................................... 54
MOHER, Michael
Ontario Workplace Insurance:
Claims Management and Return to Work ............................ 40
Author Index
MONAGHAN, Siobhan
MONAHAN, Paul F.
MOORE STEPHENS
XYZ Model Financial Accounts: Preparing Financial
Statements Under IFRS and Canadian Accounting
Standards 2012 ..........................................................................3
XYZ Model Financial Accounts Workbook 2012 ..........................3
MORAWETZ, Geoffrey B.
MORIN, Robert
Fiscalité spécialisée, 28e édition, 2015 ......................................52
Fiscalité spécialisée Problèmes d’impôt
solutionnés 28e édition, 2015.................................................53
31e édition, 2014-2015............................................................. 12
31e édition 2014-2015 ..............................................................13
31e édition 2014-2015 ..............................................................13
édition 2014 ..............................................................................17
MORRIS, D. Bernard
Taxation of Corporations, Partnerships and Trusts,
4th Edition................................................................................ 19
MOTT, John R.
Tax Guide for Investment Advisors, 2015 Edition ..................... 49
MUNRO, Gary H.
Taxation of Farmers and Fishermen ...........................................26
N
NASSAR, Carla
Canada and Quebec Pension Plan and Employment
Insurance Acts: Quick Reference – 2015 Edition ...................39
NATALE, John
NICHOLLS, Christopher C.
Corporate Finance and Canadian Law, Second Edition ...............1
NIKOLAKAKIS, Angelo
Taxation of Foreign Affiliates ......................................................38
NOBES, Christopher
O
OELSCHLAGEL, Kurt
O’SHEA, Michael
Records and Information Management Audit Toolkit .................6
P
PAPILLON, Marc
Fiscalité spécialisée Problèmes d’impôt
solutionnés 28e édition, 2015.................................................53
31e édition, 2014-2015............................................................. 12
31e édition 2014-2015 ..............................................................13
31e édition 2014-2015 ..............................................................13
édition 2014 ..............................................................................17
PETTIT, Paula
POUND, Richard W.
Canada Tax Cases ..........................................................................8
Pound’s Tax Case Notes .............................................................. 16
Stikeman Income Tax Act Annotated 2015, 57th Edition.......... 19
Tax Guide for American Citizens in Canada, A.....................35, 47
POYSER, John E.S.
Capacity and Undue Influence ................................................... 49
PRYOR, Ian
A Practitioner’s Guide 2015 ................................................... 50
Q
QUIGLEY, Ian
Compensation and Tax Strategies .................................................1
R
RABINOWITZ, Archie J.
RANGER, Alain
73
Author Index
RAUTENBERG, L. Allan
4th Edition................................................................................ 19
Practitioner’s Income Tax Act 2015, 47th Edition .......................17
Taxes, Health & Disabilities .........................................................53
RAYMOND, James
Writing for the Court ................................................................... 60
SHERMAN, Jeffrey D.
Canadian Treasury Management, Fourth Edition........................5
Controllership Guide ......................................................................4
REED, Max
SIGEN, Wayne
Guide to Expense Management ...................................................5
RICHARDS, Gabrielle M.R.
Guide 2012 ............................................................................... 16
SINGH, Susan
Canadian Benefits Administration Manual ................................39
RICHARDSON, Elinore J.
Taxation of Financing Arrangements ........................................ 20
SORENSEN, Martin A.U.
4th Edition................................................................................ 19
ROSSITER, Gary
Business Legal Adviser .............................................................. 28
RUSSELL, Bruce
Tax Hyperion™ - Electronic Newsletter ...................................... 21
STEVENS, David P.
S
STILLABOWER, Linda
into the United States .............................................................38
SANDLER, Daniel
T
SARRA, Janis P.
Rescue! The Companies’ Creditors Arrangement Act,
Second Edition .........................................................................67
TAB Products of Canada Limited
FILELAW® (National) .....................................................................5
Records Retention: Statutes and Regulations ............................ 7
SCHWARTZ, Alan M.
THAW, Mitchell
Taxation of Mutual Fund Trusts and
Corporations in Canada ..........................................................25
SCOTT, Linda
Payroll FAQs 2014 ........................................................................42
TIMOKHOV, Vitaly
Tax Advisor’s Guide to the Canada-U.S. Tax Treaty, The.......... 38
SEGUIN, Catherine I.
Guide to Accounting for Not-For-Profit
Organizations, Revised Edition .............................................. 44
TKACHENKO, Larissa V.
SHEPHERD, Nick A.
Governance, Accountability, and Sustainable Development:
A New Agenda for the 21st Century .........................................2
SHERMAN, David M.
Canada GST Cases...................................................................... 30
Canada GST Service ................................................................... 29
Canada GST Service Commentary ............................................ 30
Canada GST Service Primary ..................................................... 30
Department of Finance Technical Notes:
Income Tax, 26th Edition, 2014 .............................................. 10
GST & HST Case Notes................................................................32
GST & HST Times .........................................................................32
GST Memoranda, Bulletins, Policies &
Info Sheets, 21st Edition, 2014 ................................................32
GST Partner ...................................................................................31
Lawyer’s Guide to Income Tax and GST/HST –
2014 Edition, The ......................................................................13
Loi du praticien – Loi de l’impôt
sur le revenue 2015, 31e édition, La........................................ 14
Practitioner’s Goods and Services Tax Annotated with
Harmonized Sales Tax 2014, 30th Edition ............................ 29
74
TOBIAS, Norman C.
4th Edition................................................................................ 19
TREMBLAY, Isabelle
14e edition, Le ..........................................................................33
V
VAIR, Peter W.
VAN CAUWENBERGHE, Christine
Wealth Planning Strategies for Canadians 2015 ...................... 54
VARADI, Miriam
Merchants of Enterprise – Private Equity in Canada:
The Colour and Controversy ...................................................67
VIDAL, Jean-Pierre
Introduction à la fiscalité internationale au Canada 2014,
3e édition.................................................................................. 37
Introduction to International Tax in Canada, 2nd Edition .........36
VINCENT, François
Transfer Pricing in Canada, 2013 Edition ...................................38
Author Index
VINER, Earl
Guide to the Taxation of R&D Expenses ....................................25
W
WALDRON, John
Wealth Ed: Money Management for Ontario Teachers,
2nd Edition .............................................................................. 49
WERTSCHEK, Rosemarie
Guide 2012 ............................................................................... 16
WEST, Laura E.
WHITE, Paula G.
WISE, Richard M.
Guide to Canadian Business Valuations.................................... 64
WONG, Stephanie
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Harmonized Tariff Schedule of Canada
Explanatory Notes, The .................................................... 34, 36
X
XILINAS, Angelos
Canadian Customs Law .............................................................. 34
XILINAS, Katherine
Y
YELLE, André
Income Tax References / Références à la
Loi de l’impôt sur le revenue ...................................................62
YIP, Kevin
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75
Title Index
A
Accountants’ Liability in Canada ............................................... 28
Acquisition Value Cycle™: Creating Shareholder
Value Through Strategic Acquisitions, The ........................ 1, 64
Administration of Income Tax 2014 ..............................................8
Annotated Customs Act, The 2014 .............................................34
APFF Centre on Taxnet Pro™ ........................................................ x
B
Creditors Arrangement Act .................................................... 65
Bankruptcy, Insolvency and Family Law, 2nd Edition ................ 66
Bennett on Collections, 5th Edition........................................... 65
Boomers Retire – A Guide for Financial Advisors
and their Clients, 4th Edition, The ..........................................47
Business Legal Adviser ............................................................... 28
Business Succession Guide, Third Edition ................................. 50
Business Transactions Guide.........................................................5
C
Canada GST Cases...................................................................... 30
Canada GST Service ................................................................... 29
Canada GST Service Commentary ............................................ 30
Canada GST Service Primary ..................................................... 30
Canada Income Tax Law and Policy .............................................8
Canada Tax Cases ..........................................................................8
Canada Tax Cases Index & Citator ................................................8
Canada Tax Manual .......................................................................8
Canada Tax Manual/Canada Income Tax
Law and Policy Combo ..............................................................9
Canada Tax Words, Phrases & Rules/
Dictionnaire fiscal canadien .................................................... 61
Canada’s Tax Treaties 2011 ..................................................... 9, 35
Canadian Benefits Administration Manual ................................39
Canadian Credit and Collection Guide,
2nd Edition, The.........................................................................5
Canadian Family Business Guide, The .........................................9
Canadian Federal Budget 2014 ....................................................9
Canadian Not-for-Profit News ....................................................43
Canadian Payroll Manual, The ........................................... xviii, 40
Canadian Payroll Reporter ........................................................ 40
Canadian Tax Compliance Guide for Registered Charities
and Non-Profit Organizations ................................................43
Canadian Tax Research: A Practical Guide, 5th Edition............62
Canadian Taxpayer, The ................................................................9
Canadian Treasury Management, Fourth Edition........................5
Canadian Value-Added Taxation – A Practitioner’s Guide ...... 30
Canadians Resident Abroad 2015 ....................................... 35, 48
Capacity and Undue Influence ................................................... 49
Carswell Payroll Source™ ..................................................... xvi, 39
76
Carswell’s Benefits Guide ........................................................... 40
Carswell’s Pension Manager .......................................................42
Carswell’s Pension Manual.......................................................... 41
Centre de APFF, Le ........................................................................ x
Centre de fiscalité des sociétés, Le .............................................. xi
Centre de planification fiscale et successorale .......................... xii
CFE/UFE Tax: A Guide to Understanding the
Basics of Canadian Income Taxation, 4th Edition ................. 10
Checkpoint® ................................................................................xvii
Checkpoint® Catalyst..................................................................xvii
Checkpoint® Estate Planning...................................................... 51
Checkpoint® Payroll .....................................................................39
Commercial Debt Collection in Canada: A Legal Handbook... 66
Compensation and Tax Strategies .................................................1
Compilation Engagements: A Guide .............................................1
Consolidated Customs Statutes and Regulations 2015 ...........34
Consolidated Ontario Estates Statutes and
Regulations 2015 .....................................................................53
Controllership Guide ......................................................................4
Not-For-Profit Corporations ...................................................43
Corporate Finance and Canadian Law, 2nd Edition .....................1
Corporate Finance for Canadian Executives .................................1
Corporate Tax Centre on Taxnet Pro™ ....................................x, 26
Corporate Tax Return and Provisions Guide,
2015 Edition (T2) .........................................................10, 24, 45
Credit Solutions: Kershman on Advising Secured and
Unsecured Creditors, 2nd Edition ......................................... 66
Crossing Borders: International Acquisitions and Related
Tax Issues, 2nd Edition ............................................................35
Customs and Excise Centre......................................................... xii
D
Department of Finance Technical Notes:
Income Tax, 26th Edition, 2014 ................................................ 10
E
An International Perspective.............................................10, 36
Estates&TrustsSource™ ............................................................... xv
F
Fiducie réputée de la Loi de l’impôt sur le revenu, La................ 11
FILELAW® (National) .....................................................................5
Financial Advisor’s Guide to Excellence –
Becoming a World-Class Practitioner, The ........................... 50
Fingertip Guide: Taxation and Financial Planning 2014, The .. 48
Fiscalité spécialisée/- Problèmes d’impôt solutionnés
28e édition, 2015 .....................................................................53
Foreign Investment in Canada ....................................................36
From Conflict to Trust: How Mutual Funds Manage
Conflicts of Interest ...................................................................6
Title Index
Fundamentals of Canadian Income Tax, 9th Edition, The ......... 11
Fundamentals of Canadian Income Tax, Volume I:
Personal Tax .............................................................................. 11
G
GAAR Interpreted: The General Anti-Avoidance Rule .................. 11
Governance, Accountability, and Sustainable Development:
A New Agenda for the 21st Century ...........................................2
GST & Commodity Tax ..................................................................31
GST & HST Case Notes................................................................32
GST & HST Times .........................................................................32
GST Memoranda, Bulletins, Policies and Info Sheets,
21st Edition, 2014 .....................................................................32
GST Partner ...................................................................................31
GST Partner Basic .........................................................................31
GST Special Releases ...................................................................31
Guide de l’impôt des particuliers,
Année d’imposition 2014 (T1)............................................ 12, 45
Guide de l’impôt des sociétés, Édition 2015 ....................... 24, 46
Guide to Accounting for Not-For-Profit Organizations,
Revised Edition ....................................................................... 44
Guide to Canadian Business Valuations.................................... 64
Guide to Estate & Trust Accounting............................................ 51
Guide to Expense Management ...................................................5
Guide to Personal Financial Planning ....................................... 49
Guide to Review and Compilation Engagements........................3
Guide to the Taxation of R&D Expenses ....................................25
H
Harmonized Tariff Schedule of Canada, The ...................... 34, 36
Harmonized Tariff Schedule of Canada Explanatory Notes, The .................................................... 34, 36
I
31e édition, 2014-2015............................................................. 12
31e édition 2014-2015 ..............................................................13
31e édition 2014-2015 ..............................................................13
Income Tax References / Références à la loi de l’impôt
sur le revenu.............................................................................62
Income Tax Special Release Service ............................................13
Insight into Canadian Income Tax 2014-2015.............................13
Insight into Canadian Income Tax: Problems and
Solutions Manual 2014-2015 ...................................................13
InsolvencySource™ .......................................................................xvi
Introduction à la fiscalité internationale au Canada 2014,
3e édition.................................................................................. 37
Introduction to International Tax in Canada, 2nd Edition .........36
L
Lawyer’s Guide to Income Tax and GST/HST
– 2014 Edition, The ...................................................................13
Loi du Praticien – Loi de l’impôt sur le revenue 2015,
31e édition, La .......................................................................... 14
14e edition, Le ..........................................................................33
Loi du Praticien – Loi sur les impôts du Québec,
17e édition 2014 – Loi annotée, La ........................................ 55
Loi du Praticien – TPS-TVQ – 19e édition 2014 –
Loi annotée, La ........................................................................32
M
Manuel de paie canadien ..........................................................xviii
Manuel de paie du propriétaire/dirigeant – Québec ................ 41
McCarthy Tétrault’s Canada Tax Service .................................... 14
Property Guide ......................................................................... 15
– Guide de référence rapide 2014 .......................................... 15
McCarthy Tétrault’s Canada Tax Service Quick Reference
Guide, 2014 .............................................................................. 15
Guide 2012 ............................................................................... 16
Merchants of Enterprise – Private Equity in Canada:
The Colour and Controversy ...................................................67
Migration to Canada 2015 ........................................................... 37
Miller Thomson on Estate Planning ......................................................54
O
Ontario Workplace Insurance: Claims Management
and Return to Work ................................................................ 40
Owner/Manager’s Payroll Manual, The .................................... 40
P
Payroll FAQs 2014 ........................................................................42
Personal Tax Return Guide, 2014 Taxation Year .................. 16, 45
Portable Tax Court Practice, Act and Rules 2014 /
Loi et Règles de procédure de la Cour canadienne
de l’impôt ................................................................................ 59
Pound’s Tax Case Notes .............................................................. 16
Fifth Edition, The ........................................................................53
Practitioner’s Core Tax Library .................................................... 16
Practitioner’s Goods and Services Tax Annotated with
Harmonized Sales Tax 2014, 30th Edition ................................. 29
Practitioner’s Guide to Ontario Corporate Tax 2010 .................. 58
Practitioner’s Guide to Retail Sales Tax and the
Transition to Harmonized Sales Tax 2010 Edition.......... 33, 55
Practitioner’s Income Tax Act 2015, 47th Edition .......................17
Practitioner’s Ontario Taxes Annotated 2014 Fall Edition ....... 55
et situations personnelles – édition 2014 ...............................17
77
Title Index
édition 2014 ..............................................................................17
Private Company: A Legal and Business Guide for Owners
and Managers, Second Edition, The.........................................6
Provincial & Territorial Tax News................................................ 58
Provincial TaxPartner™ – Alberta, Northwest Territories
and Nunavut ........................................................................... 56
Provincial TaxPartner™ – All Provinces ..................................... 56
Provincial TaxPartner™ – Atlantic Provinces............................. 56
Provincial TaxPartner™ – British Columbia and
Yukon Territory .........................................................................57
Provincial TaxPartner™ – Manitoba and Saskatchewan ...........57
Provincial TaxPartner™ – Ontario ...............................................57
Provincial TaxPartner™ – Québec .............................................. 58
Q
Quest for Tax Reform Continues: The Royal Commission on
Taxation Fifty Years Later, The ................................................63
R
Recherche en fiscalité canadienne, 4e édition, La .............. 18, 63
Records and Information Management Audit Toolkit ...................6
Records Retention: Statutes and Regulations ............................ 7
Règles d’équité en droit fiscal québécois et canadien, Les 27, 63
Rescue! The Companies’ Creditors Arrangement Act,
Second Edition .........................................................................67
Responsabilité des administrateurs pour
les déductions à la source, La ................................................27
S
Sales Force Management in the Financial Services,
2nd Edition .............................................................................. 54
Solutions fiscales – Collection de l’APFF ................................... 18
Solutions fiscales – Impôt ........................................................... 18
Solutions fiscales – Taxes à la consommation ..........................33
Stikeman Income Tax Act Annotated 2015, 57th Edition.......... 19
T
Tax Advisor’s Guide to the Canada – U.S. Tax Treaty, The ........38
Tax Aspects of Litigation ............................................................ 59
Tax Evasion .................................................................................. 60
Tax Guide for Investment Advisors, 2015 Edition ..................... 49
Tax Hyperion™ - Electronic Newsletter ...................................... 21
Tax Planned Will Precedents, 4th Edition ..................................53
Tax Planning For You and Your Family 2015 ........................22, 47
Tax Times ......................................................................................22
Tax & Estate Planning Centre on Taxnet Pro .........................xi, 51
Taxation and Estate Planning ..................................................... 51
78
Taxation and Financing of Aboriginal Businesses
in Canada, The .........................................................................26
into the United States .............................................................38
Taxation of Canadian Mining ......................................................25
Taxation of Corporate Finance .................................................... 19
4th Edition................................................................................ 19
Taxation of Foreign Affiliates ......................................................38
Taxation of Mutual Fund Trusts and Corporations
in Canada .................................................................................25
Taxation of Real Estate in Canada..............................................26
A Practitioner’s Guide 2015 ................................................... 50
Taxes, Health & Disabilities .........................................................53
Taxnet Pro™ .............................................................................vii, 61
TaxPartner™ ................................................................................ 20
TaxPartner™ Basic........................................................................ 21
TaxPartner™ Basic+ ..................................................................... 21
Thomson Reuters ProView™ ...................................................... xiii
Transfer Pricing in Canada, 2013 Edition ...................................38
U
UFE Case Writing, A Guide to Essential
Case Writing Skills for the Uniform Evaluation .....................23
V
Valuing a Business in Volatile Markets ...................................... 65
W
Wealth Ed: Money Management for Ontario Teachers,
2nd Edition .............................................................................. 49
Wealth Planning Strategies for Canadians 2015 ...................... 54
What Directors Need to Know: Corporate Governance ............ 28
When I Die: Financial Planning for Life and Death, 2015 ........ 50
World Insolvency Systems: A Comparative Study .....................67
Writing for the Court ................................................................... 60
X
XYZ Model Financial Accounts: Preparing Financial
Statements Under IFRS and Canadian Accounting
Standards 2012 ..........................................................................3
XYZ Model Financial Accounts Workbook 2012 ..........................3
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