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2016
TAX
2016 Tax Catalogue
In a Decision Economy trust is everything and the ability to find
trusted answers is the most valuable currency. We’ve built our
company around the need to connect professionals like you with
the most accurate and relevant information out there.
Inside this catalogue you’ll find a selection of resources that offer
the intelligence, expertise, and technology you need to efficiently
find trusted answers.
Thomson Reuters is uniquely positioned because of our assets,
capabilities, and knowledge of the tax industry. In more than 100
countries and for more than 100 years, we’ve been trusted for the
decisions that matter most, empowering accounting and law firms
and accountants and lawyers to act with confidence.
We appreciate your business, and as always, we are committed
to offering you the best, most comprehensive and trusted tax
information. We look forward to continuing to support you.
Sincerely,
Neil Sternthal
Managing Director
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.
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expertise and technologies that
intelligently connect your work and
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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 & ACCOUNTING
PROFESSIONALS
ONE COMPANY. MANY SOLUTIONS.
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, Thomson
Reuters ProView, McCarthy Tétrault’s Canada Tax Service,
Practitioner’s Income Tax Act, Stikeman Income Tax Act
Annotated, DT Tax & Accounting and ONESOURCE.
Intelligently connect your work and your world with our
content, expertise and technologies.
INNOVATIVE TAX
AND ACCOUNTING
SOLUTIONS THAT
GIVE YOU AN EDGE
INDIRECT TAX
Comprehensive solutions to help you manage your indirect
tax responsibilities.
• Taxnet Pro
• The Harmonized Tariff Schedule of Canada
• The Practitioner’s Goods and Services Tax
Annotated with Harmonized Sales Tax
• The Harmonized Tariff Schedule
of Canada – Explanatory Notes
• GST Memoranda, Bulletins,
Policies & Info Sheets
To view a complete list of our Indirect Tax offerings, see page 28.
PERSONAL TAX, ESTATE & 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, & Wealth Planning offerings,
see page 48.
ACCOUNTING & AUDITING
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
• Compilation Engagements: A Guide
• Guide to Review and Compilation
Engagements
To view a complete list of our Accounting & Auditing offerings, see page 1.
INTERNATIONAL TAX
U.S. tax insight that will help you create effective solutions for your clients.
• Checkpoint
• The Tax Advisor’s Guide to the Canada-U.S.
Tax Treaty
• Transfer Pricing in Canada
• Crossing Borders: International Acquisitions
and Related Tax Issues
• Taxation of Foreign Affiliates
• ONESOURCE
To view a complete list of our International Tax offerings, see page 35.
CORPORATE TAX
Advanced solutions to address your company’s every tax need.
• Corporate Tax Centre on Taxnet Pro
• Taxation of Corporate Finance
• Taxation of Corporate Reorganizations
• Corporate Tax Return and Provisions Guide
• McCarthy Tétrault’s Canada Tax Service
Foreign Affiliates Guide
To view a complete list of our Corporate Tax offerings, see page 23.
TAX LITIGATION
Premier guidance for tax litigators to ensure thoroughness
in your litigation work.
• Canadian Tax Resource
• Le litige fiscal au Québec et au Canada
• Tax Aspects of Litigation
• Tax Court Practice
• Tax Evasion
• Taxnet Pro
To view a complete list of our Tax Litigation offerings, see page 62.
TAX COMPLIANCE
Giving you the accurate, relevant and timely answers you need
to file returns with confidence.
• Corporate Tax Return and Provisions Guide
• Personal Tax Return Guide
• Trust Tax Return Guide
• DT Tax and Accounting
To view a complete list of our Tax Compliance offerings, see page 7.
RISE ABOVE
THE STATUS QUO
Introducing the enhanced Taxnet Pro™
No other online tax research product offers you the powerful
new functionalities we’ve put in place this year for Taxnet Pro™
that make it faster and easier for you to do business.
The enhanced Taxnet Pro delivers more resources that are
relevant to all aspects of your work. More efficiency tools that
keep you and your team organized and on track. More filtering
capabilities that help you hone in on precise answers. More
seamlessly integrated professional areas that connect you to
your work in brand new ways.
If your research service isn’t always what you’re looking for,
then try the one that is.
Because excellence matters
www.gettaxnetpro.com/cpa
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interact with your eBooks in entirely new ways.
This free app allows you to access your most
trusted reference materials where you need them
most: everywhere.
• New highlighting options let you choose from
a variety of colors to organize your notes and
highlights.
• From the library view, you can perform a
search that returns results from any
downloaded eBook within your own
Thomson Reuters ProView library.
• A layered table of contents allows you to drill
down to find what you need while keeping
track of your path.
MORE TITLES ONLINE.
MORE PRACTICE AREAS.
MORE CHOICE.
eBooks on Thomson Reuters ProView™ give you online
access to classic Carswell titles.
You can access more than 100 titles (and the list is
growing) through your browser or download to a tablet
or a computer.
Market-leading content delivered on an outstanding
professional grade platform gives you the freedom to
work however, whenever and wherever you want, both
online and offline.
Visit carswell.com/proview for the entire
range of available products
Table of Contents
Information Solutions
in Your Choice of Format
Our information solutions are available in a variety of formats including online,
print, 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, viii
APFF Centre / Centre de l’APFF..............................x
Corporate Tax Centre / Centre de fiscalité
des sociétés..................................................... x, xi
Tax & Estate Planning Centre / Centre de
planification fiscale et successorale............ xi, xii
Customs and Excise Centre / Centre des douanes
et de l’accise................................................ xii, xiii
Thomson Reuters ProView™...........................xiii, xiv
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............................................................ 71
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.......................... 7
Corporate Tax Library............................................ 23
Governance, Risk and Compliance....................... 27
Indirect Tax Library................................................ 28
International Tax Library....................................... 35
Managing Payroll................................................... 42
Not-For-Profit Library............................................ 45
Personal Tax, Estate, and
Wealth Planning Library..................................48
Provincial Tax Library.............................................58
Tax Litigation Library............................................. 62
Tax Research Library..............................................64
Valuation/Corporate,
Finance/Insolvency Library.............................. 67
Catalogue prices are current to January 1, 2016 and are subject to change without notice.
Prices quoted do not include shipping and handling. All prices are quoted net of applicable taxes.
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.
Controllership/Finance Library
Canadian
Controllership
Guide Volume
I: Planning and
Reporting
Canadian
Controllership
Guide Volume II:
Operations and
Control
Page 4
Page 4
Jeffrey D. Sherman
Core Income Tax Library
Corporate Tax
Return and
Provisions Guide,
2016 Edition
Ryan Keey
Page 10
Impôt sur le revenu
des particuliers
et sociétés, 32e
édition 2015-2016
Marie-Andrée Babineau,
Michael Lafontaine,
Marc Papillon,
Robert Morin
Administration of
Income Tax 2015
Colin Campbell
Page 7
Jeffrey D. Sherman
Guide de l’impôt
des sociétés,
édition 2016
Ryan Keey
Page 23
2015 Department
of Finance
Technical Notes:
Income Tax,
27th Edition
David M. Sherman
Page 9
Insight into
Canadian Income
Tax 2015-2016
Joanne E. Magee
Page 12
La Loi du Praticien
– Loi de l’impôt sur
le revenu 2015,
32e édition
David M. Sherman
Page 13
Page 11
ii
Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164
Feature Titles
Materials on
Canadian Income
Tax, 15th Edition
McCarthy Tétrault’s
Canada Tax Service
Foreign Affiliates
Guide, 2nd Edition
Editors: Tim Edgar,
Arthur Cockfield, and
Martha O’Brien
McCarthy Tétrault LLP
Editor: Ryan Keey
Page 13
Personal Tax
Return Guide,
2015 Taxation Year
Paula Ideias
Page 16
Page 15
Guide de l’impôt
des particuliers,
Année d’imposition
2015
Practitioner’s
Income Tax Act
2016, 49th Edition
David M. Sherman
Paula Ideias
Page 16
Page 11
Principes de fiscalité :
Affaires, placements,
financement et
situations personnelles,
édition 2015
Claude Beauregard,
André Labelle,
Marc Papillon,
Robert Morin
Page 16
Stikeman Income Tax
Act Annotated 2016,
59th Edition
Trust Tax Return
Guide, 2016 Edition
Richard W. Pound
Grace Chow
and Ian Pryor
Page 18
Page 22
Indirect Tax Library
Réussir la fiscalité
à l’EFC, édition
2015-2016
David M. Sherman
Page 17
Guide de l’impôt
des fiducies,
édition 2016
Grace Chow
et Ian Pryor
Page 11
GST Memoranda,
Bulletins, Policies,
& Info Sheets,
22nd Edition, 2015
Marie-Andrée Babineau
et Michael Lafontaine
Page 31
La Loi du
Praticien – Loi sur
l’administration
fiscale, 2015,
15e édition –
Commentée
Daniel Cantin et
Isabelle Tremblay
Page 32
La Loi du Praticien
– TPS-TVQ 2015–
21e édition –
Commentée
Étienne Gadbois
Page 31
International Tax Library
Practitioner’s
Goods and Services
Tax Annotated
with Harmonized
Sales Tax 2015,
32nd Edition
Canadians Resident
Abroad 2016
Garry Duncan
Page 36
David M. Sherman
Page 28
iii
Feature Titles
Introduction
à la fiscalité
internationale au
Canada, 4e édition
Jean-Pierre Vidal
Page 37
Transfer Pricing
in Canada, 2015
Edition
François Vincent
Page 41
Personal Tax, Estate, and Wealth
Planning Library
Personal Tax
Return Guide, 2015
Taxation Year (T1)
Paula Ideias
Page 48
Introduction to
International Tax in
Canada, 3rd Edition
Jean-Pierre Vidal
Page 37
Not-For-Profit Library
Page 47
Page 55
Planning Library
Trust Tax Return
Guide, 2016
Edition (T3)
Grace Chow and
Ian Pryor
Editor: Paula Ideias
Tax Guide for
Investment
Advisors, 2016
Edition
John R. Mott
Page 52
Page 53
Planning Library
Florence Marino and
John Natale
Fiscalité
spécialisée, 29e
édition, 2016
Grace Chow
and Ian Pryor
Page 38
Catherine I. Seguin
Planning Library
Taxation of Trusts
and Estates: A
Practitioner’s
Guide 2016
Garry Duncan
Canadian Taxation
of Life Insurance,
Eighth Edition
Planning Library
Planning Library
Migration to
Canada 2016
Understanding
Accounting for
Not-For-Profit
Organizations
Page 49
Page 55
Planning Library
Vous, votre famille
et le fisc 2016
KPMG s.r.l./
S.E.N.C.R.L.,
Paul B. Hickey,
Peter J. Bangs, et
Carol Bethune
Planning Library
The Fingertip
Guide: Taxation
and Financial
Planning 2015
Lynn Biscott
Page 52
Planning Library
Tax Planning for You
and Your Family 2016
KPMG LLP,
Paul B. Hickey,
Peter J. Bangs, and
Carol Bethune
Page 50
Planning Library
When I Die:
Financial Planning
for Life and Death,
2016
Garry Duncan
Page 52
Page 51
iv
Feature Titles
Provincial Library
Practitioner’s
British Columbia
Taxes Annotated,
2016 Edition
Edward Campbell
Page 58
Tax Litigation Library
Le litige fiscal
au Québec et au
Canada
Étienne Gadbois,
Stephen Solomon,
Marie-Hélène Tremblay,
et Caroline Desrosiers
Provincial Library
Provincial Library
La Loi du Praticien
– Loi sur les impôts
du Québec 2015,
19e édition –
Commentée
Marc Lesage
Page 58
Practitioner’s
Ontario Taxes
Annotated 2015
Fall Edition
Giselle Feldman
Page 58
Tax Research Library
La recherche en
fiscalité canadienne,
4e édition
Marie-Pierre Lachapelle
Page 65
Page 62
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
The Canadian Payroll Manual
x
vxiii
xv
InsolvencySource™
xvi
Carswell Payroll Source™
xvi
Manuel de paie Canadien
Checkpoint®
xvii
Tax & Estate Planning Centre /
Centre de planification fiscale
et successorate
Checkpoint Catalyst™
xvii
Taxnet Pro™
vii, viii
Thomson Reuters ProView™
xiii, xiv
Corporate Tax Centre /
Centre de fiscalité des sociétés x, xi
Customs and Excise Centre /
xii, xiii
Centre des douanes et de l’accise
vi
Estates&TrustsSource™
xviii
xi, xii
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.
• A searchable Table of Contents that allows you to see where
your hits are located
• A large collection of search templates tailored to specific
searching tasks
• A collection of checklists, forms, trackers, calculators and
other tools that help you work more productively in less time
• Query Builder to help you create more targeted searches
• Visual Indicators to help track what you’ve viewed
• Notes and highlighting
• Advanced foldering functionality
Commentary
Authoritative commentary and analysis from the industry’s top
tax experts:
• Principles of Canadian Income Tax (Hogg, Magee and Li)
• Canada Tax Service (McCarthy Tétrault)
• Elections Guide (McCarthy Tétrault)
• Fundamentals of Canadian Income Tax Volume 1 – Personal
Tax (Krishna)
• Fundamentals of Canadian Income Tax Volume 2 – Corporate
Tax (Krishna)
• Provincial Corporate Tax (Keey)
• Provincial Personal Tax (Ideias)
• Goods and Services Tax Analysis (Sherman)
• Legislative History Notes (Sherman)
• GST & HST Case Notes (Sherman)
• Tax Practitioners’ Forum (various accounting and law firm
commentary & analysis)
• Taxation of Trusts & Estates (Chow, Pryor)
• Canadian Taxation of Life Insurance (Marino, Natale)
• Taxation & Estate Planning (Brown)
• Taxation of Corporations, Partnerships and Trusts (Tobias)
• Pound’s Notes
• Submissions –Tax Executives Institute, Canadian
Bar Association, Chartered Professional Accountants
of Canada
• Handbook of Canadian Customs Compliance (Bennett Jones)
• Annotated Customs Act (Daniel Kiselbach)
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.
• Ameri-Can Tax Talk Newsletter
• Arbitrary Assessment (available in English and in French)
• Blakes on Canadian Tax Controversy & Tax Litigation (Kroft)
• BorderCrossings
• Canadian Tax Highlights (Canadian Tax Foundation)
• Customs & International Trade
• Energy
• From the Foreign Desk
• General Corporate
• GST & HST Times
• GST & HST Case Notes
• Indirect Tax by Blakes
• International Tax by McCarthy Tétrault
• Taxes & Wealth Management Edited by Miller Thomson
• Mergers & Acquisitions (M&A) by Torys
• Mining & Metals
• New Trends in Commodity Taxes
• Oil & Gas
• Pound’s Tax Case Notes
• Privately Held Companies & Taxes Newsletter
• Provincial & Territorial Tax Newsletter
• Scientific Research & Experimental Development (SR&ED)
by Deloitte
• Tax Hyperion Edited by Bruce Russell (McInnes Cooper)
• Tax Times
• Tax Executives Institute (TEI) Submissions
• 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.
vii
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).
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 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 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:
• Federal Income Tax Library
• GST Library
• Provincial Tax Library
• Business Tax Library
• Corporate Tax Centre
• Professional Tax Suite
• Customs & Excise Centre
• Tax & Estate Planning Centre
• APFF Centre
• Yelle’s Income Tax References
• TaxNews
• OECD Collection:
-- OECD Model Conventions
-- OECD Transfer Pricing Guidelines
-- OECD Economic Surveys
-- OECD Council Recommendations
-- OECD Base Erosion and Profit Shifting
Visit www.gettaxnetpro.com for full details or call
1-866-609-5811 (or in Toronto 416-609-5811).
Jurisdiction: Canada (Federal/National)
Carswell
viii
Taxnet Pro™
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.
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 d’experts reconnus,
Taxnet Pro comprend la banque de jurisprudence en fiscalité
canadienne la plus exhaustive. De plus, vous trouverez des
commentaires et des analyses ainsi qu’un ensemble d’outils
pratiques dans le Centre de fiscalité des sociétés, le Centre de
planification fiscale et successorale, le Centre des douanes et
de l’accise 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.
Un contenu inegalé
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.
• Une table des matières consultable qui vous permet de voir
où se trouvent vos résultats.
• Une grande collection de modèles de recherche conçus pour
des recherches spécifiques
• Une collection d’aide-mémoire, de suivis, de formulaires,
de calculateurs et d’autres outils qui vous permettent de
travailler de manière plus productive en moins de temps
• Un constructeur de recherche vous aidant à créer des
recherches plus ciblées
• Des indicateurs visuels vous aidant à retracer les documents
consultés
• Notes et passages en surbrillance
• Fonctionnalité avancée de classement de dossiers
Commentaires
Des commentaires et des analyses d’experts reconnus :
• Principles of Canadian Income Tax (Hogg, Magee et Li);
• Canada Tax Service (McCarthy Tétrault);
• Elections Guide (McCarthy Tétrault);
• Fundamentals of Canadian Income Tax Volume 1 – Personal
Tax (Krishna);
• Fundamentals of Canadian Income Tax Volume 2 – Corporate
Tax (Krishna);
• Fiscalité spécialisée (Papillon, Morin, Lafontaine & al.);
• Impôt sur le revenu des particuliers et sociétés (Lafontaine,
Babineau & al.);
• La fiducie réputée de la L.I.R. (L’Heureux);
• La fiscalité au Canada (Huggett);
• La responsabilité des administrateurs pour les déductions à
la source (Dorval);
• Les règles d’équité en droit fiscal québécois & canadien
(Bérubé);
• Notes de David Sherman;
• Principes de fiscalité (Labelle & al.) ;
• Références à la LIR (Yelle);
• Loi sur l’administration fiscale (Commentaires/Résumés
jurisprudentiels de Cantin & Tremblay);
• Provincial Corporate Tax (Keey) (portion sur le Québec
disponible en français);
• Provincial Personal Tax (Ideias) (portion sur le Québec
disponible en français);
• Goods and Services Tax Analysis (Sherman);
• Les Notes historiques reliées à la législation (Sherman);
• GST & HST Case Notes (Sherman);
• Les commentaires sur les taxes à la consommation (Étienne
Gadbois);
• 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);
• Pound’s Notes;
• Publications – TEI, CBA, ICAA.
Bulletins fiscaux
• Actualités en taxes à la consummation (Étienne Gadbois,
available in French and in English – New Trends in
Commodity Taxes)
• Ameri-Can Tax Talk Newsletter
• Arbitrary Assessment by Bradley Richard Thompson
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• BorderCrossings
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• Customs & International
• Energy
• From the Foreign Desk
• General Corporate, Ryan Keey, MAcc, CPA, CA (available in
English and in French – Impôt des sociétés)
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English and in French – Fusions et acquisitions)
• Mining & Metals
• Oil & Gas
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• Revue des taxes à la consommation (Étienne Gadbois)
• Scientific Research & Experimental Development (SR&ED)
by Deloitte (available in French and in English – RS&DE)
• Synopsis en fiscalité
• Taxes & Wealth Management Edited by Miller Thomson
• Tax Hyperion Edited by Bruce Russell (McInnes Cooper)
• Tax Times
• Tax Executives Institute (TEI) Submissions
• Transfer Pricing by KPMG (available in French and in
English – Prix de transfert)
Des commentaires et une interface en français
Taxnet Pro offre une interface bilingue pour vous permettre
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La législation
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Le modèle de recherche de jurisprudence vous permet
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tendances en fiscalité,
ix
Il vous est également possible de vous abonner à la carte.
Communiquez avec votre représentant pour obtenir plus
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• Bibliothèque en matière d’impôt provincial
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• Centre de fiscalité des sociétés
• Centre de planification fiscale et successorale
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• Documents de l’OCDE (en anglais seulement)
Pour plus d’informations, composez le 1-866-609-5811.
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APFF Centre on Taxnet Pro
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Le Centre de l’APFF
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finance et en fiscalité. Vous y trouverez la collection complète
x
depuis 1991, incluant les articles du magazine Stratège, les
documents du Congrès annuel de l’APFF, la Revue de la
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Corporate Tax Centre on Taxnet Pro
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contactez-nous au 1-866-609-5811 ou visitez
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Tax & Estate Planning Centre
on Taxnet Pro
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Tax & Estate Planning Centre is an online destination available
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or call 1-866-609-5811 (in Toronto 416-609-5811)
xi
Centre de planification fiscale
et successorale
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à trouver ce qu’il cherche rapidement et efficacement, tout
en combinant un accès rapide aux modèles de Recherche
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• Répertoire des experts en fiscalité permettant d’évaluer les
titres de compétences des auteurs experts et présentant leurs
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précisions
• Jurisprudence et législation pertinentes autres qu’en matière
d’impôt nécessaires aux fiscalistes pour offrir des services de
planification et d’administration de successions
• Publications gouvernementales pertinentes pour éviter
aux praticiens un long furetage dans des documents de
l’ARC Pleine intégration à la meilleure information fiscale
accessible exclusivement sur Taxnet Pro
un contenu précis lié à la planification fiscale et successorale
• Contenu du Centre de planification successorale et
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
contactez-nous au 1-866-609-5811 ou visitez
www.gettaxnetpro.com
Customs and Excise Centre
Your direct service to customs and international
trade resources
Save valuable time on classification, valuation and research
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Case Law
Access the full text of all SIMA cases, customs decisions, from
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• Customs Act and Customs Act Regulations
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Customs and Excise commentary area include: The Customs
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Visit www.gettaxnetpro.com for full details
or call 1-866-609-5811 (in Toronto 416-609-5811)
• Modèle de recherche distinct pour le Centre de planification
successorale et fiscale permettant aux utilisateurs de chercher
xii
Nouveauté
Le Centre des douanes et de l’accise
Introducing Thomson Reuters ProView™
Taxnet Pro offre maintenant les services directs sur
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contactez-nous au 1-866-609-5811
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Thomson Reuters ProView™ is a professional grade
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xiii
Now available as a ProView eBook
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For details, call 1-800-387-5164
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* Thomson Reuters ProView is not available to trade bookstores,
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Thomson Reuters ProView™ est une plateforme
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xiv
Estates&TrustsSource™
Estates&TrustsSource™ is the only all-encompassing online
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instruction checklists
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Estate Administration: A Solicitor’s Reference Manual
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xvi
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xvii
The Canadian Payroll Manual
Manuel de paie canadien
Edited by: Carswell Payroll
Consulting Group
Find answers to all your payroll questions in this
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Publié sous la direction du Groupe des
conseillers à la paie de Carswell
Trouvez les réponses à toutes vos questions au sujet de la paie
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xviii
Abonnement annuel au service en ligne
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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
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Order # 981889-65014 $87
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
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Compensation and Tax Strategies
Ian Quigley, MBA, CFP, CIM
Compensation and Tax Strategies provides a practical review
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implications thereof.
Clients demand proactive ideas from their advisors
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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
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1 volume looseleaf supplemented book 978-0-7798-3855-4
Anticipated upkeep cost – $90 per supplement
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07/07 hardcover 650 pages 978-0-7798-1354-4
Carswell
1
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.
New financial technologies have introduced complex financial
system risks and legal and regulatory challenges. The international
financial crisis that began in the U.S. subprime mortgage market
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• The “Pooling” vs. “Purchase” accounting controversy
• Economic theory such as Efficient Market Theory, the
Modigliani-Miller Theorem and the Capital Asset Pricing
Model (CAPM)
• Simple bond and share valuation, NPV (Net Present Value)
and IRR (Internal Rate of Return)
• The role of Canadian financial institutions, as well as a
discussion of the forces underlying global consolidation in
the financial industry
• The role of securities exchanges including Canadian stock
exchange restructuring
Order # 985329-65014 $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
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Designing and Using Effective Analytical Procedures helps the
practitioner take full advantage of the power of analytical
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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
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no longer meet society’s needs. The result has been a massive
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05/05 softcover approx. 300 pages 0-459-28195-X
Carswell
Guide to Review and
Compilation Engagements
Shari Mann, CPA, CA
Save time with this Guide, a convenient, cost-efficient reference
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encounter when undertaking complex review and compilation
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review and compilation engagement procedures.
Table of Contents: Volume 1 • Introduction, Background and
Administration • Review Procedures • Review Engagement
Report • Compilation Procedures • Notice to Reader •
Form and Presentation of Financial Statements • Cash Flow
Statements • Unincorporated Entities • Interim Financial
Reporting • Personal Financial Statements • Related Party
Transactions and Economic Dependence • Volume 2 –
Illustrative Review Working Papers • Illustrative Compilation
Working Papers • Extraordinary Items • Subsequent Events
• Contingencies • Contractual Obligations • Commitments
• Accounting for Interests in Joint Ventures • Differential
Reporting • Appendices • Index.
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2 volume looseleaf supplemented book 0-459-57403-5
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
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An accompanying interactive CD-ROM, which contains
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Statements of Non-Public Businesses (Long-form Disclosure
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that will save you time.
Table of Contents: Volume 1 • Basic Financial Statements and
Applicability of Standards • Form and Style Considerations •
The Balance Sheet • The Statement of Income • The Statement
of Retained Earnings and Other Shareholder Accounts •
The Statement of Cash Flows • Volume 2 • Supplementary
Information • Business Combinations • Automobile
Dealerships • Retailing Industry • Construction Contractors •
Real Estate Developers • Not-For-Profit Organizations • Volume
3 • Related Party Transactions
• Enterprises in the Development Stage • Notes and Disclosures
to Financial Statements • Index.
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You gain practical, hands-on assistance with all aspects of
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A Wealth of Checklists, Illustrative Models and Precedents
• Extensive commentary on assessing the rules, standards and
changes in financial reporting in Canada
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Order # 985192-65014 $345
Annual volumes supplied on standing order subscription
Carswell
XYZ Model Financial Accounts
Workbook 2012
Moore Stephens
The XYZ Model Financial Accounts Workbook provides practical
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XYZ Model Financial Accounts – Preparing Financial Statements
under IFRS and Canadian GAAP as a reference guide in
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XYZ Model Financial Accounts: Preparing
Financial Statements Under IFRS and
Canadian Accounting Standards 2012
This Workbook is aimed at various groups of readers, including
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Other Related Titles
Guide to Accounting for Not-For-Profit Organizations, Revised Edition
Page 45
Guide to Estate & Trust Accounting
Page 54
Personal Tax, Estate,
and Wealth Planning Library
Understanding Accounting for Not-For-Profit Organizations
Page 47
3
New
Business Transactions Guide
Canadian Controllership Guide
Volume I: Planning and Reporting
A. Paul Mahaffy, B.A. (Hons.), LL.B., M.B.A., F.I.C.B.
Jeffrey D. Sherman, MBA, CIM, FCPA, FCA
Controllership is the art and science of managing accounting
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New
Volume II: Operations and Control
Effective controllership is essential to making an organization
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Canadian Controllership Guide Volume II: Operations and
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4
The perfect guide to negotiating and structuring business
transactions, Business Transactions Guide explains the business
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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
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Order # 982329-65014 $60
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Canadian Treasury Management,
Fourth Edition
Consisting of 21 chapters, Canadian Treasury Management,
Fourth Edition, covers broad strategic areas such as business
strategies, risk management and governance. Numerous
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New topics in the fourth edition include:
• Business strategies from the perspective of the
treasury function
• Governance and compliance
• Enterprise risk management
• Internal control
• Banking and financial services
• The Canadian financial system and financial institutions
• Investor and depositor protection
• Legal and accounting issues in treasury management
Order # 985129-65014 $173
10/12 hardcover approx. 650 pages 978-0-7798-5129-4
New editions supplied every two years on standing order subscription
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
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FILELAW® (National)
TAB Products of Canada Limited
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Detailed licensing and pricing information available by calling
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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
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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: Investors and their advisers; Fund managers;
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Independent Review Committees of investment funds.
Invest in knowledge: Many books exist on how mutual
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t contains information you shouldn’t be without, especially
in the wake of the publication of National Instrument
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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
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Order # 9277553-65014 $132
11/01 softcover 634 pages 0-459-27755-3
Carswell
5
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,
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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
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can be more proactive and better equipped to deal with their
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Order # 986068-65014 $61
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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
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delivers tried and true searching techniques to assist the records
manager in uncovering relevant retention requirements.
Records and Information
Management 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.
Recently added:
• Cloud Computing – Can I still govern my information?
• The Electronic Commerce Protection Act aka FISA – Fighting
Internet and Wireless Spam Act
• Social Media and Records and Information Management
As part of the eReference Library, this product is
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Federal Edition
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Base work includes binder and federal jurisdiction
Supplements invoiced separately
Ontario Edition
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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
6
Page xvi Online and Mobile Device Solutions
Page xviii
Page 43
Managing Payroll
Core Income Tax (Federal) Library
New Edition
Administration of Income Tax 2015
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.
The 2015 edition has been updated to reflect changes in case
law and in government policy since the last edition.
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 # 986629-65014 $155
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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 # 8201354-65014 $1571
5 volume looseleaf annual subscription service 0-88820-135-4
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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:
• Treating various forms of employee benefits
• Choosing an acceptable method of inventory valuation
• Calculating partnership income
• Ascertaining the deductibility (or non-deductibility) of
particular interest charges
• Computing the tax of a deceased taxpayer
• Filing an objection to or appeal from a tax assessment
• Determining which shareholder benefits are deemed to
constitute income and not a dividend
• 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
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cases affecting you and your clients.
Order # 8201362-65014 $959
(10 releases per year)
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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 five-binder 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).
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7 volume looseleaf annual subscription service L20111
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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.
Pound’s Tax Case Notes is also available as a separate
subscription for those who want a twice-monthly review of the
latest jurisprudence.
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7
Canada Tax Cases Index & Citator
The Canadian Family Business Guide
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.
KPMG Enterprise™
Cumulative supplements shipped on standing order
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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:
• All updates to the full text of Canada’s tax treaties as of
October 1, 2010
• Updated Income Tax Conventions Interpretation Act,
R.S.C. 1985, c. I-4, as amended
• Full text of Canada’s Tax Information Exchange Agreements
• Commentary regarding Tax Information
Exchange Agreements
• Current status of Tax Information Exchange Agreements
• Updated Table of Treaty Withholding Tax Rates
• Full updated annotations for the Canada-U.S. tax treaty
including history, technical explanations, related provisions,
and interpretation bulletins references
Order # 983456-65014 $136
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New Edition
Canadian Federal Budget 2015
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 # 986610-65014 $28
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8
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.
The Canadian Family Business Guide covers:
• Benefits and challenges of family businesses
• Family business model
• Dealing with conflict within a family business
• Managing expectations
• Developing a strategy
• Types of family business owners
• Estate planning
• Succession planning and implementation
Order # 984898-65014 $24
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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
eagerly anticipate the arrival of the latest in: Tax trends;
Political appointments; Tax policies; Landmark cases; and
much more.
Includes quarterly consolidated topical indexes.
Order # A20108-65014 $609
Annual subscription newsletter (24 issues per year) 0225-0608
Also available in electronic format
Order # A20189-65014 $609
Annual subscription newsletter – electronic A20189
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CFE/UFE Tax: A Guide to Understanding
the Basics of Canadian Income Taxation,
4th Edition
Economic Substance and Tax Avoidance:
An International Perspective
Jason Fleming, CPA, CA, M.Acc
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.
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 bigpicture 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 # 986355-65014 $51 05/14 softcover approx. 300 pages 978-0-7798-6355-6
Carswell
Robert McMechan, B.A., LL.B., LL.M., Ph.D.
This book will help you:
• Analyze the current law on tax avoidance and the role of
economic substance
• Understand economic substance under GAAR in
other jurisdictions
• Determine reporting requirements and penalties
• Advise clients on the tax implications of transactions which
lack economic substance
Order # 985332-65014 $92
New Edition
2015 Department of Finance Technical
Notes: Income Tax, 27th Edition
David M. Sherman, B.A., LL.B., LL.M.
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.
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 # 986612-65014 $273
12/15 2 volume softcover approx. 3650 pages 978-0-7798- 6612-0
Jurisdiction: Canada (Federal and provincial)
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New volumes supplied every two years on standing order subscription
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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 de fiducie réputée intervient. Évolution législative
et jurisprudentielle de la fiducie repute. Naissance de la
fiducie repute. Examen des créances fiscales protégées par la
fiducie réputée étudiée, Analyse de l’assiette de cette fiducie.
Hiérarchisation des droits des divers créanciers. Analyse de la
mise en oeuvre de la fiducie réputée et des différents problèmes
auxquels doivent faire face les créanciers.
No de commande 981937-65014 82 $
12/09 couverture souple 159 pages 978-0-7798-1937-9
Territoires : Canada (Fédéral)
Carswell
9
New Edition
Corporate Tax Return
and Provisions Guide,
2016 Edition (T2)
Ryan Keey, M.Acc, CPA, CA
Corporate Tax Returns and Provisions Guide, 2016 Edition is
the most in-depth corporate tax return preparation product
available on the market and is the only guide that covers both
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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.
The most in-depth corporate tax return preparation guide is
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Also available as an eBook on Thomson Reuters ProView™.
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Order # 986801-65014 $92
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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 # 9280287-65014 $123
09/06 softcover 1967 pages 0-459-28028-7
Carswell
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 # 986406-65014 $124
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.
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.
10
Associate Editors: François Barette, Paul Cabana, Alain
Ranger, Peter W. Vair, Kevin Yip, Kathleen S.M. Hanly,
Ronald Nobrega, Frank Schober, 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-todate 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.
Order # 9280082-65014 $405
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Nouvelle édition
Guide de l’impôt des particuliers,
Année d’imposition 2015 (T1)
Paula Ideias, B.A., LL.B., LL.M.
Le Guide de l’impôt des particuliers, Année d’imposition 2015
présente les instructions ligne par ligne pour vous aider à
remplir et à produire votre Déclaration de revenus canadienne
des particuliers 2015. Le Guide est offert dans un format
linéaire facile à suivre, et présente une analyse distincte ainsi
que des instructions pour remplir chaque ligne de votre
déclaration de revenus. Vous y trouverez une section « Voir
également » pour chaque ligne de la déclaration de revenus
d’un particulier référant aux articles de la Loi de l’impôt sur
le revenu, du Règlement de l’impôt sur le revenu ainsi qu’aux
publications pertinentes de l’Agence du revenu du Canada,
y compris les Bulletins d’interprétation, les Circulaires
d’information, les Nouvelles techniques en matière d’impôt sur
le revenu, les formulaires, les guides et les brochures en matière
d’impôt. En outre, des Conseils pratiques sont insérés dans
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dans le cadre d’une bonne planification fiscale.
Le guide de préparation des déclarations de revenus des
particuliers le plus détaillé sur le marché est maintenant offert
sur Taxnet Pro™, le service de recherche en ligne en matière
de fiscalité le plus complet au Canada. Pour en savoir plus,
consultez le www.gettaxnetpro.com/conformite.
Offert sur Thomson Reuters ProView™. Consultez la page xiii
pour en savoir plus, ou visitez le carswell.com/proview
No de commande 986313-65014 62 $
01/16 couverture souple env. 1100 pages 978-0-7798-6313-6
Volume annuel distribué en commande permanente
Territoires: Canada (Federal/Fédéral)
Carswell
Nouvelle édition
Guide de l’impôt des fiducies,
édition 2016 (T3)
Grace Chow, CPA, CA, FCCA, FTIHK, TEP
et Ian Pryor, LL.B., B.Comm., B.A., TEP
Le Guide de l’impôt des fiducies, édition 2016 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
d’information, les bulletins Impôt sur le revenu - Nouvelles
techniques, les interprétations techniques, les formulaires et
les guides en matière d’impôt. Le Guide traite également des
exigences de déclaration et de production pour les fiducies
réputées résidentes et les fiducies non résidentes.
fiducies le plus détaillé sur le marché sera bientôt offert sur
Taxnet Pro™, le service de recherche en ligne en matière
consultez le www.gettaxnetpro.com/conformite.
No de commande 986315-65014 45 $
Territoires: Canada (Federal/Fédéral)
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Nouvelle édition
Impôt sur le revenu des particuliers et
sociétés, 32e édition, 2015–2016
Marie-Andrée Babineau, CPA, CA, M.Fisc., Michael
Lafontaine, CPA, CGA, M.Fisc., Marc Papillon et Robert Morin
Rédigé à l’intention des étudiants et pouvant servir aux
recherches des praticiens, le volume Impôts sur le revenu des
particuliers et des sociétés est un texte de base indispensable
à la compréhension de la Loi. Tous les chapitres intègrent la
législation fédérale et québécoise, et des notes infrapaginales
ont été ajoutées afin de souligner les différences majeures entre
ces deux législations.
Il aborde tous les thèmes de la loi, tels le calcul du revenu net, du
revenu d’emploi, d’entreprise, du gain en capital ainsi que le calcul
du revenu imposable et de l’impôt des particuliers et des sociétés.
Synthèse de l’ouvrage
• Le volume couvre les aspects les plus importants relatifs aux
impôts des particuliers et des sociétés, tant au fédéral
qu’au provincial
11
• Il est accompagné de cahiers de problèmes (Tome I et II)
avec de nombreux exemples et de cas pratiques facilitant la
compréhension de la théorie expliquée dans le volume
• Livres académiques utilisés depuis plus de 25 ans dans la
majorité des universités francophones
New Edition
No de commande 986289-65014 112,95 $
Insight into Canadian Income Tax 2015-2016 is a
comprehensive, straightforward introduction to the Canadian
income tax regime. It includes discussion of all the basic
concepts in both personal and corporate taxation. It is a useful
reference work for professionals in the fields of taxation and
accounting in both private and public companies, and for
students aspiring to practise in those fields.
Territoires : Canada (Fédéral/Québec)
Carswell
Nouvelle édition
Impôt sur le revenu des particuliers et des
sociétés – Problèmes d’impôt solutionnés
Tome I, 32e édition 2015–2016
Marie-Andrée Babineau, CPA, CA, M.Fisc.,
Michael Lafontaine, CPA, CGA, M.Fisc.,
Marc Papillon et Robert Morin
L’objectif de ces recueils de problèmes est de faciliter
l’intégration et la maîtrise des connaissances étudiées dans
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Ils offrent à l’étudiant un large éventail d’études de cas,dont les
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les meilleures chances de maîtrise des notions législatives.
Insight into Canadian Income Tax
2015–2016 Edition
Editor: Joanne E. Magee, M.B.A., LL.M, FCPA, FCA, CFP
This edition of Insight into Canadian Income Tax is updated
to include relevant 2015 Federal Budget proposals, statutes
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Revenue Agency’s administrative practices.
The Problems and Solutions manual provides the opportunity
to put into practice the theoretical knowledge acquired by
reading the text.
Order # 986647-65014 $156
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No de commande 986290-65014 39,95 $
New Edition
Nouvelle édition
Insight into Canadian Income Tax:
Problems and Solutions Manual
2015–2016
Carswell
Impôt sur le revenu des particuliers et des
sociétés – Problèmes d’impôt solutionnés
Tome II, 32e édition 2015–2016
Michael Lafontaine, CPA, CGA, M.Fisc.,
L’objectif de ces recueils de problèmes est de faciliter
l’intégration et la maîtrise des connaissances étudiées dans
l’ouvrage Impôts sur le revenu des particuliers et des sociétés.
Editor: Joanne E. Magee, M.B.A., LL.M, FCPA, FCA, CFP
The Problems and Solutions manual includes fully revised and
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over 200 problems and solutions for students to test the
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Order # 986648-65014 $31
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Ils offrent à l’étudiant un large éventail d’études de cas,
dont les solutions sont proposées de manière très détaillée, afin
d’offrir les meilleures chances de maîtrise des
notions législatives.
No de commande 986291-65014 38,95 $
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Income Tax Special Release Service
All federal income tax bills, Notice of Ways and Means Motions,
draft legislation, Federal Budgets and relevant discussion papers
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Order # A20286-65014 $279
Annual subscription booklets A20286-14
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12
Nouvelle édition
New Edition
La Loi du Praticien –
Loi de l’impôt sur le revenu
2016, 33e édition
The Lawyer’s Guide to Income Tax and
GST/HST − 2015 Edition
Rédacteur en chef et auteur des notes :
Lawyers in general practice, or in specialized areas of practice
such as employment law, family law, litigation, real estate or
immigration law cannot avoid running into income tax and
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La Loi du Praticien – Loi de l’impôt sur le revenu est la version
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des conventions fiscales entre le Canada et les États-Unis et
le Canada et le Royaume-Uni, accompagnés d’annotations et
d’explications.
www.carswell.com/impot-revenu
À l’achat de La Loi du Praticien – Loi de l’impôt sur le revenu 2016,
33e édition, recevez gratuitement un exemplaire gratuit du Canada
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In The Lawyer’s Guide to Income Tax and GST/HST – 2015
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Offert sur Thomson Reuters ProView™
Accès en ligne maintenant offert sur Thomson Reuters
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New Edition
Également offert en anglais
This resource has become the predominant teaching tool in
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by Tim Edgar of Osgoode Hall Law School, York University,
Arthur Cockfield, Faculty of Law, Queen’s University and Fellow
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No de commande 986316-65014 125 $
03/16 couverture rigide env. 3074 pages 978-0-7798-6316-7
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No de commande L7798-6316BE-65014 146 $
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d’expert et les annotations détaillées de David Sherman.
Materials on Canadian Income Tax,
15th Edition
Editors: Tim Edgar, LL.B., LL.M., Ph.D., Arthur Cockfield,
LL.B., J.S.M., J.S.D., and Martha O’Brien, B.A., LL.B., LL.M.
It is a casebook-style text that takes a well-organized approach
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No de commande 9863161S1-65014 39 $
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No de commande L7798-6316BS-65014 43 $
Livre Imprimé + livre numérique
*Disponible uniquement à l’achat du produit principal.
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13
More than simply a casebook, this authoritative work remains
the best first step any student or practitioner can take in their
research into the theory and practice of income tax. It is a
well-organized, thoughtful and useful research source for an
understanding of Canadian income tax principles and practice.
• Updated to reflect changes in statutory tax law, including the
most recent legislative changes to family tax credits
• Expands and deepens the analysis of Canada’s income
tax regime
• Includes a discussion of most recent case law and Canada
Revenue Agency pronouncements
• Grounded in policy discussions to provide an accessible
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• Organized in a way to provide a reader with quick access to
understanding the relevant tax law concept
• The 15th edition reflects the law as of March 31, 2015
Order # 986695-65014 $126
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McCarthy Tétrault’s Canada Tax Service
Executive Editor: McCarthy Tétrault LLP
McCarthy Tétrault’s Canada Tax Service has without a doubt
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• Income Tax Regulations.
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• Complimentary copy of the Federal Budget special release
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Order # 8201656-65014 $3878
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14
Depreciable Property Guide
Editor: Ryan Keey, MAcc, CPA, CA
The Canada Tax Service Depreciable Capital Property Guide
includes an authoritative section-by-section analysis,
researched and prepared by leading tax experts, of the core
provisions contained in the Income Tax Act and Income Tax
Regulations related to depreciable capital property (including
intangibles capital properties, such as goodwill). The analysis
includes examples, discussions of leading cases, and references
to relevant CRA publications (many of which are included
in the Appendix of the book). The Guide also contains easyto-use materials, including an alphabetical index of the tax
treatment of over 800 common types of capital properties. The
Guide brings together all of the relevant material related to
depreciable capital property in one place, allowing for efficient
and easy research.
This Guide was prepared with commentary extracted from the
Canada Tax Service (CTS), which was conceived in 1943 and
was revolutionary as it pioneered section-by-section analysis
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Order # 982806-65014 $57
05/10 softcover 746 pages 978-0-7798-2806-7
Carswell
Tax Elections Guide 2012
General Editors: Doug S. Ewens, Frédéric Harvey,
Nigel Johnston, Gabrielle M.R. Richards,
Rosemarie Wertschek (McCarthy Tétrault LLP)
The Canada Tax Service Tax Elections Guide 2012 provides
tax professionals with a handy summary of tax elections
available under the Income Tax Act, and valuable references and
commentary to consider when utilizing various elections. The
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
Guide has been updated for Bill C-47 amendments, including
amendments and additions relating to stock option elections.
References to the latest cases and CRA Views Documents have
also been added, and the compliance calendars have been
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Order # 983663-65014 $59
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New Edition
Pound’s Tax Case Notes
Foreign Affiliates Guide, 2nd Edition
Editor: Richard W. Pound, O.C., O.Q., Q.C., FCPA, FCA
The Canada Tax Service Foreign Affiliates Guide includes
an authoritative section-by-section analysis, researched
and prepared by leading tax experts, of the core provisions
contained in the Income Tax Act and Income Tax Regulations
related to the taxation of foreign affiliates (including the
surplus rules). The analysis includes examples, discussions of
leading cases, and references to relevant CRA publications.
The Guide provides a clear and comprehensive discussion
and analysis of all of the technical rules that apply to foreign
affiliates and brings together all of the relevant material in one
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Order # 986649-65014 $122 09/15 softcover 480 pages 978-0-7798-6649-6
Carswell
Nouvelle édition
McCarthy Tétrault’s Canada Tax Service –
Guide de référence rapide 2015
Unique à Carswell, ce guide pratique se veut un outil de
référence englobant toute l’information relative aux taux
d’imposition, et bien plus encore!
Guide de référence rapide est maintenant disponible
gratuitement à l’achat de la Loi de l’impôt sur le revenu,
32e édition!
No de commande 986298-65014 $10
Deux éditions par année distribuées en
commande permanente
Carswell
New Edition
Quick Reference Guide 2015
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 real value of Pound’s Tax Case Notes, however, is the ease of
which it allows you to quickly scan for crucial cases, and read
the rest at your leisure. Each case is critiqued by the editor and
given a rating indicating its importance to
tax practitioners.
Pound’s Tax Case Notes is complimentary with a subscription to
the looseleaf service Canada Tax Cases.
Order # A20227-65014 $396
Annual subscription newsletter
(24 issues per year) 1203-0872
Carswell
Practitioner’s Core Tax Library
This product is designed for practitioners who complete
research across all three areas of tax. It contains thoroughly
updated texts of the legislation and government publications
augmented with expert and useful annotations from Carswell’s
Core Tax publications as well as the full library of CRA Views.
The Practitioner’s Core Tax Library is available in two provincial
editions: Ontario and Western.
The Ontario edition includes Ontario tax legislation and
primary materials, annotations, commentaries, government
documents (new releases, budget materials, bulletins, notices,
and guides), government directories and tax rate tables.
The Western edition includes British Columbia, Alberta,
Saskatchewan, and Manitoba tax legislation, primary
materials, annotations, commentaries, government documents
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Order # 97250-65014 $1947
DVD annual subscription; 4 releases per year
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Order # 97260-65014 $1947
DVD annual subscription 4 releases per year
Jurisdiction: Canada (Alberta/British Columbia/Manitoba/
Saskatchewan)
Carswell
Unique to Carswell, this handy every day reference tool
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McCarthy Tétrault’s Canada Tax Service Quick Reference Guide
is now available free with Practitioner’s Income Tax Act!
Order # 986639-65014 $10
New editions supplied twice per year on standing order subscription
Carswell
15
New Edition
New Edition
Practitioner’s Income Tax Act
2016, 49th Edition
Personal Tax Return Guide,
2015 Taxation Year (T1)
Editor: David M. Sherman, LL.B., LL.M.
Practitioner’s Income Tax Act (PITA) is the market leading
consolidated, annotated version of Canada’s federal Income Tax
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rate tables and the full text of the Canada-U.S. and Canada-U.K.
tax treaties with detailed annotations and explanations.
The Personal Tax Return Guide, 2015 Taxation Year provides
line-by-line instructions to assist you in completing and filing
the 2015 Canadian Personal Tax Return. The Guide is laid out in
an easy to follow line-by-line format, with a separate discussion/
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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
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which provide additional tax-planning information.
Purchase the Practitioner’s Income Tax Act and receive FREE
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www.carswell.com/pita
French edition also available
Order # 987194-65014 $125
2 new editions per year and 1 new supplement per edition (invoiced
separately) supplied on standing order subscription
Order # 987194BE-65014 $146
Print + ProView
Order # A23549-49ON-65014 $125
ProView only
Supplement*
This supplement includes all recent legislation since the
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detailed annotations.
Order # 987194S1-65014 $39
2 new editions per year and 1 new supplement per edition
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Order # 987194BS-65014 $43
The Appendices to the Guide contain useful personal tax
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www.carswell.com/taxreturn
The most in-depth personal tax return preparation guide is
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Order # L7798-6800BE-65014 $74
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Nouvelle édition
Order # A23549-49S1-65014 $39
Principes de fiscalité : Affaires,
placements, financement et situations
personnelles – édition 2015
*Supplement available only with purchase of mainwork
Claude Beauregard et André Labelle
Avec la collaboration de Marc Papillon et Robert Morin
Print + ProView
ProView only
Carswell
Ce volume s’adresse aux étudiants, ainsi qu’à toute personne
ou compagnie qui désire apprendre et connaître les grands
principes généraux de la fiscalité.
Très pratique, il vous propose un contenu divisé en deux
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matière par sujets regroupés (entreprise, placement, etc.).
No de commande 986292-65014 69,95 $
Carswell
16
Nouvelle édition
Principes de fiscalité : Affaires,
placements, financement et situations
personnelles – Problèmes et solutions,
édition 2015
Claude Beauregard et André Labelle
Avec la collaboration de Marc Papillon et Robert Morin
Ce livre se veut un « cahier de problèmes » qui s’adresse
surtout à l’étudiant qui voudra tester les connaissances apprises
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financement et situations personnelles. Vous y trouverez de
nombreux problèmes ainsi que leurs solutions.
No de commande 986293-65014 61,95 $
07/15 couverture souple (spirale) 486 pages 978-0-7798-6293-1
Carswell
Spécial Principes de fiscalité (UQAM) :
Affaires, placements, financement et
situations personnelles, édition 2014
Claude Beauregard, André Labelle, Marc Papillon et
Robert Morin
Ce volume s’adresse spécialement aux étudiants de l’UQ AM,
qui pourront ainsi travailler de façon beaucoup plus efficace
en utilisant un ouvrage qui regroupe la partie théorique des
notions fondamentales de fiscalité.
Très pratique, il vous propose un contenu divisé en deux
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que la deuxième expose la matière par sujet regroupés
(entreprise, placement).
No de commande 985425-65014 66,95 $
07/14 couverture souple (spirale) env. 635 pages 978-0-7798-5425-7
Carswell
La recherche en fiscalité canadienne,
4e edition
Marie-Pierre Allard
Voici le seul ouvrage en français au Canada qui présente 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
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en fiscalité qu’aux professionnels dans ce domaine, qu’ils soient
juristes, administrateurs, comptables ou économistes.
No de commande 985402-65014 75 $
Carswell
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.
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.
Order # 985513-65014 $108
08/13 softcover 772 pages 978-0-7798-5513-1
Carswell
Nouvelle édition
Réussir la fiscalité à l’EFC,
édition 2015–2016
Michael Lafontaine, CPA, CGA, M. Fisc
Ce fascicule s’adresse à tout étudiant désirant se préparer
adéquatement à la portion fiscalité de l’Examen final
commun de l’Ordre des CPA. Il contient une révision
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fiches techniques, des graphiques et des résumés. Cet outil
indispensable, créé de façon à résumer les notions fiscales
contenues dans le « Guide des connaissances connexes à la
grille de compétences des CPA », viendra complémenter le
matériel utilisé pour l’étude de l’examen.
Cet ouvrage comprend également une table de concordance
qui réfère aux problèmes et solutions des ouvrages « Impôt sur
le revenu des particuliers et sociétés » et « Fiscalité spécialisée »
des mêmes auteurs.
No de commande 986306-65014 30 $
08/15 couverture souple env. 272 pages 978-0-7798-6306-8 annuel
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Solutions fiscales – Impôt
Le DVD Solutions Fiscales – Impôt couvre l’impôt sur le revenu
fédéral et provincial. Cette série offre 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 sur les impôts et
la Loi sur l’administration fiscale.
17
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 plusieurs commentaires d’auteurs.
No de commande L98450-65014 1750 $
DVD L98450
Service annuel de mises à jour
Carswell
Solutions fiscales – Collection de l’APFF
Carswell, 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 L98454-65014 1684 $
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Taxation of Corporate Finance
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.
Order # 983479-65014 $463
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18
New Edition
Stikeman Income Tax
Act Annotated 2016,
59th Edition
Editor-in-Chief: Richard W. Pound, O.C., O.Q., Q.C., FCPA, FCA
Stikeman Income Tax Act Annotated (SITA) is a completely
consolidated, annotated version of Canada’s federal Income Tax
Act, Regulations and Application Rules.
SITA features full History annotations for each provision
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Cases annotations prepared by Richard Pound that concisely
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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.
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This supplement includes all recent legislation since the
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Taxation of Corporate Reorganizations,
2nd Edition
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.
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.
New in this edition
• Acquisitions of Control
• The Eligible Dividend Regime
• Employee Stock Options
• Updated Statutory changes and Caselaw developments
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 # 985184-65014 $95
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Taxation of Corporations, Partnerships
and Trusts, 4th Edition
TaxPartner™
Norman C. Tobias, Ph.D., 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.
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).
Also available on Taxnet Pro™. Visit page vii to learn more.
Order # 985189-65014 $113
06/13 softcover 478 pages 978-0-7798-5189-8
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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
perfect combination for improved productivity.
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
proposed amendments in context, and the complete text of all
government policy documents. Monthly updates ensure that
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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Tétrault has helped put TaxPartner in a league of its own.
Practitioner’s Income Tax Act “Notes” detail the impact of
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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
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• TaxPartner is capable of searching the full federal income tax
service—no need for individual searches
19
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:
• Full text of the Income Tax Act, Income Tax Application Rules,
Regulations, Remission Orders and related legislation
• French text of the Income Tax Act and Regulations
• Proposed changes to income tax legislation
• History of income tax legislation
• Full text of all income tax cases
• Canada’s tax treaties and Tax Information Exchange Agreements
• CRA Views and Views in Focus
• Department of Finance Technical Notes
• Canada Revenue Agency publications (Income Tax Folios,
ITs, ICs, ATRs and more) in English and French
• Canada Tax Service – McCarthy Tétrault LLP Analysis
• Fundamentals of Income Tax Law, 1st Edition by Vern Krishna
• Fundamentals of Canadian Income Tax, 9th Edition by
Vern Krishna
• Principles of Canadian Income Tax Law, 8th Edition by
Peter W. Hogg, Joanne E. Magee and Jinyan Li
• Canadian Petroleum Tax Society Journals
• Cross-reference indexes
• Topical indexes
• Tax Times and Pound’s Tax Case Notes newsletters
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It’s our business to help make your business successful.
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TaxPartner™ Basic
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
Contents
Income Tax Legislation
• Income Tax Act
• Income Tax Application Rules
• Income Tax Regulations
• Remission Orders
20
• Proposed Changes to Income Tax Legislation
• History of Income Tax Legislation
Canada Revenue Agency Publications
• Income Tax Folios
• Interpretation Bulletins
• Information Circulars
• Advance Tax Rulings
• Income Tax Technical News
• Registered Plans Division letters
• Guides
• More
Canada Tax Manual by Ryan Keey
David Sherman’s Notes
• 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
• Cross-reference indexes to legislation, cases, commentary
and Canada Revenue Agency publications
• Topical index to legislation
DVD annual subscription (4 releases per year)
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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).
Contents
• Income Tax legislation
• Income Tax Act
• Income Tax Application Rules
• Income Tax Regulations
• Remission Orders
• Proposed changes to income tax legislation
• History of income tax legislation
Department of Finance Technical Notes
Canada Revenue Agency publications
• 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
• 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
• Cross-reference indexes to legislation, treaties, cases,
commentary and Canada Revenue Agency publications
• 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!
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12 issues per year included In subsciption price
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New Edition
Tax Planning for You and Your Family 2016
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 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’s net worth.
Revised and updated for 2016 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:
• Creating a sound financial plan for your family’s future and
your retirement
• Making the most of the special tax breaks available for
students, working parents, first-time home buyers, seniors,
and people with disabilities
• Developing an investment strategy and planning for
investments in tax-effective vehicles like stocks, bonds,
mutual funds, and life insurance products
• Deferring taxes through popular savings vehicles like
•
•
•
•
Registered Retirement Savings Plans, Tax-Free Savings
Accounts, Registered Education Savings Plans and Registered
Pension Plans
Reducing taxes on your income from your job or your
business by maximizing your claims for items like
automobiles, moving costs, and home office expenses
Structuring your charitable donations, both during your
lifetime and in your will, to help maximize the value of the
gift to the charity and the tax benefits to you or your estate
Shielding your earnings and property from U.S. income and
estate taxes
Creating a plan to leave more to your heirs and less to the tax
authorities through strategies such as estate freezing, family
trusts, and business succession planning
Fulfilling your obligations to a deceased person’s estate and
beneficiaries as an executor and estate trustee
Dealing with the tax collectors, from filing your return to
launching an appeal of taxes in dispute
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 2016
Custom covers available
Put your logo on the front cover and give your clients a
permanent reminder of your services.
Call toll free 1-800-387-5164 and ask about our custom
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Tax Times
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.
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,
TaxPartner, and the Canada Tax Manual.
Order # A20192-65014 $353
Annual subscription newsletter 20192
(24 issues per year)
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Order # A20202-65014 $353
Annual subscription electronic newsletter 20202
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21
New Edition
Trust Tax Return Guide, 2016 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 line-by-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 include:
• Guidance on calculating income
• Summary and explanation of tax and credits
• Discussion of filing requirements
• 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.
The most in-depth trust tax return preparation guide is available
on Taxnet Pro™, Canada’s most comprehensive online tax research
service. To learn more, visit www.gettaxnetpro.com/compliance.
Order # 986799-65014 $45
01/16 softcover/coil approx. 160 pages 978-0-7798-6799-8
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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 resource
on the market that specifically targets case writing, 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 # 984937-65014 $43
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Nouvelle édition
Vous, votre famille et le fisc 2016
KPMG, 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 de 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 permettrant de trouver rapidement les
renseignements dont vous avez besoin.
L’ouvrage Vous, votre famille et le fisc 2016, à jour en date de juillet
2015, comprend les principales stratégies fiscales suivantes:
• Profiter des allégements fiscaux offerts aux étudiants, aux
parents qui travaillent, aux acheteurs d’une première maison,
aux personnes âgées et aux personnes handicapées
• Partager le fardeau fiscal entre les membres de la famille
• Investir dans des mécanismes d’épargne fiscale comme
les actions, les obligations, les fonds communs, les fonds à
revenu fixe et les produits d’assurance-vie
• Reporter l’impôt au moyen d’options d’épargne comme les
REER et les RPA
• Réduire l’impôt sur le revenu en tirant profit des déductions
pour les frais de transport, d’automobile et de bureau à domicile
• Planifier les dons de façon à maximiser les avantages fiscaux
• Faire profiter davantage les héritiers au moyen de stratégies
comme le gel successoral, les fiducies familiales et la
planification de la succession d’une entreprise
Vous, votre famille et le fisc est le guide qui vous permettra
d’economiser de l’argent tout au long de l’année.
Également offert en anglais : Tax Planning for You and Your
Family 2016
No de commande 986296-65014 26,95 $
Carswell
Canadian Taxation of Life Insurance, Eighth Edition Page 55 Personal Tax, Estate, and Wealth Planning Library
Taxation and Estate Planning Page 54
Personal Tax, Estate, and Wealth Planning Library
Taxation of Foreign Affiliates Page 41
Taxation of Trusts and Estates: A Practitioner’s Guide 2016 Page 53 Personal Tax, Estate, and Wealth Planning Library
22
Corporate Tax Library
New Edition
Nouvelle édition
2016 Edition (T2) Guide de l’impôt des sociétés,
édition 2016 (T2)
L’édition 2016 du Guide de l’impôt des sociétés (maintenant
offert 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 qui y
sont 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.
Corporate Tax Returns and Provisions Guide, 2016 Edition is
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
Administration (ATRA) publications; IFRS, CICA and FASB
tax accounting standards; and other relevant sources.
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Le Guide est présenté de manière conviviale et intuitive afin
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de revenus et des provisions pour impôt des sociétés. Des
boîtes de texte et des aide-mémoire 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.
sociétés le plus détaillé sur le marché est maintenant offert
consultez le www.gettaxnetpro.com/conformite/.
Offert sur Thomson Reuters ProView™. Consultez la page
xiii pour en savoir plus, ou visitez le carswell.com/proview
No de commande 986314-65014 92 $
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23
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: Table of Cases • Table of Statutes • The Statutory
Scheme • Summary of Definitions and Terms • Taxation
of Resource Revenues • Deduction of Expenditures •
Depletion and Other Allowances • Resource Allowance
• Successor Corporation Rules • Flow-Through Shares •
Corporate Reorganizations • Partnerships • Joint Exploration
Corporations • Part IX Tax • Part XII Tax • Part XII.1 Tax •
Qualifying Environmental Trusts • Industrial Mineral Mines
• Prospectors and Grubstakers • Carrying On Business in a
Foreign Jurisdiction • Debt Forgiveness • Index
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Introduction to Resource Taxation in
Canada
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.
Taxation of Mutual Fund Trusts and
Corporations in Canada
Mitchell Thaw, B.Sc., LL.B.
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, ever-changing and
largely unexplored in a single publication.
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 # 9279440-65014 $324
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Taxation of Canadian Mining
Ian J. Gamble, B.Sc., LL.B.
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-65014 $486
1 volume looseleaf supplemented book 0-459-28133-X
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Order # 986354-65014 $98
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24
Guide to the Taxation of R&D Expenses
Taxation of Real Estate in Canada
Earl Viner
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.
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.
Contents: How to Benefit from the R&D Rules • R&D
Comparatives by Industry Sector • What is R&D? •
Technical Documentation Requirements • Tax Accounting
Requirements • Tax Review – R&D Issues • Current
Interpretation Difficulties • Financial Statement/Accounting
Requirements and Tax Return Adjustments • Tax Planning,
Strategy Ideas • Provincial Incentives • Case Commentaries •
Government Publications • Case Study
Specialized topics are examined separately in individual chapters
including: international considerations; reorganization of
real estate holdings; estate planning; personal use real estate;
syndication of real estate; land transfer tax; the impact of
the GST.
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 # 9575996-65014 $449
Carswell
Order # 9573187-65014 $494
Carswell
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
perspective on treaty interpretation • Criteria for Indian tax
exemption • Application of Indian Act tax exemption • Taxation
of real property • Development of Indian land • Taxation of
other Aboriginal groups including Inuvialuit, Inuit and Métis •
Tax planning for Indians.
Order # 9574795-65014 $539
Carswell
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 # 8202393-65014 $444
Carswell
Corporate Tax Centre on Taxnet Pro
For corporate tax guidance, research and analysis, the Corporate
Tax Centre is unmatched. It gathers information from multiple
sources, and organizes it into a practical format to make it
easier for you to find the answers you need instantly.
Access the latest news, newsletter, and analysis, legislation, and
government documents covering a range of practice areas,
including: International Tax, Transfer Pricing, Mergers and
Acquisitions, SR&ED, Indirect Tax, Resource Taxation and
General Corporate Tax all integrated into an interface built
specifically for the corporate tax professional.
See page x for full product details.
25
Centre de fiscalité des sociétés sur
Taxnet Pro
En matière de conseils, de recherches et d’analyses en fiscalité,
le Centre de fiscalité des sociétés est sans égal. Il réunit une
foule de renseignements provenant de multiples sources, et les
présente dans un format pratique qui vous permet de trouver
facilement et instantanément des réponses à vos questions.
Consultez les dernières nouvelles, les bulletins, les analyses, la
réglementation et les documents gouvernementaux concernant
de nombreux domaines de pratique, y compris : fiscalité
internationale, prix de transfert, fusions et acquisitions,
RS&DE, impôts indirects, imposition des ressources et impôt
des sociétés, tous intégrés dans une interface spécialement
conçue pour les professionnels de la fiscalité des sociétés.
Pour une description détaillée du produit, voir la page xi du
présent catalogue.
Les règles d’équité en droit fiscal
québécois et canadien
Collection Les précis de fiscalité
La responsabilité des administrateurs
pour les déductions à la source
Thierry Dorval
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 9267841-65014 49 $
06/01 couverture souple 164 pages 0-459-26784-1
Carswell
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 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.
No de commande 9267892-65014 49 $
Carswell
Canadian Taxation of Life Insurance, Eighth Edition
Compensation and Tax Strategies
Page 55
Page 1
Taxation and Estate Planning
Page 54
Taxation of Trusts and Estates: A Practitioner’s Guide 2016
Page 53
26
Governance, Risk and Compliance
Accountants’ Liability in Canada
Business Legal Adviser
Ronald Foerster, B.A., LL.B.
Gary Rossiter
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., as well as a comprehensive
explanation of the current state of the law in Canada.
A practice-oriented how-to guide to business transactions
including planning and preparation of supporting
documentation. Features commentary, materials and
precedents covering; buying and selling a business; family
trust; shareholders’ buy-sell agreement; Investment Canada;
tax implications of a business purchase/sale; incorporation;
executive compensation; employment law; reference to
pertinent sections of the Income Tax Act and Interpretation
Bulletins; extensive number of forms.
Well written in clear, concise language that both lawyers and
accountants can easily understand, the work begins with a
summary of the scope of the work and then proceeds to answer
the questions:
• What is the tort of negligent misstatement?
• How does it differ from other branches of the law?
• To whom may accountants be liable?
• When does an accountant owe a duty to a non-client?
• What is the standard of care that accountants must meet in
order not to be liable?
• How does the standard vary in preparing financial
statements for different services?
• What is the standard of care for accountants who engage in
non-traditional functions?
• What role does reliance play in negligent misstatement?
• What fiduciary duties do accountants owe, to whom, and in
what circumstances?
• What damages are courts awarding for accountants’ liability
in contract, negligence and fiduciary law?
Moreover, the author offers his expertise and position on the
merits or weaknesses in court decisions and where the courts
should move in resolving outstanding problems with the law.
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.
Order # 9240226-65014 $439
2 volume looseleaf supplemented book + CD-ROM 0-459-24022-6
(5–7 supplements per year) Supplements invoiced separately
Order # 820194X-65014 $380
Carswell
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 # 9284274-65014 $68
Carswell
Order # L95370-65014 439
Print + ProView
Order # L95371-65014 $386
ProView only
Carswell
27
New Edition
Canada GST Service
Practitioner’s Goods and Services
Tax Annotated with Harmonized
Sales Tax 2015, 32nd 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 crossreferenced 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
• 2015 Federal Budget (the Economic Action Plan 2015
Act, No. 1) Bill C-59 [Enacted]
• Bill C-51, the Anti-terrorism Act, 2015 [Related amendment
enacted]
• Notice of Ways and Means Motion, May 28, 2015 [Integrated]
• New Remission Orders and Comfort Letters
• New amendments to related legislation, including the First
Nations Goods and Services Tax Act.
This professional grade platform allows you to access
the content of this book across a variety of browsers and
devices. See page xiii to learn more or visit
www.carswell.com/proview
Order # 986642-65014 $143
Order # L7798-6642BE-65014 $170
Print + ProView
Order # A23667-32ON-65014 $143
ProView only
Carswell
The widely acclaimed, acknowledged leading reference work on
Canada’s Goods and Services Tax and Harmonized Sales Tax, with:
• 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
• Department of Finance Technical Notes discussing all
enactment and amendments since 1990
• David Sherman’s detailed, clear and piercing commentary
to each provision of the GST legislation (Parts VIII and IX
and Schedules V-X of the Excise 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.
• Comprehensive, expert Topical Index prepared by
David Sherman
• Full text of all Canada Revenue Agency GST Memoranda,
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
• Full text of pending amendments including proposed or
draft legislation, with detailed commentary
• 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
• David Sherman’s twice-monthly newsletter, GST & HST
Times, giving you the latest on “What’s New in GST”
• Selected excerpts from the CRA’s GST “Q & A”
online database.
Order # 820406X-65014 $1827
20 volume looseleaf annual subscription service 0-88820-406-X
24 bi-weekly releases annually
Carswell
28
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:
• 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
• Comprehensive, expert Topical Index prepared by
David Sherman
• 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
• Full text of pending amendments including proposed or
draft legislation, with detailed commentary
• All Department of Finance Technical Notes since 1997
• Full text of related legislation such as the Excise Act, Customs
Act, Interpretation Act, Canada Revenue Agency Act, and the
• 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 # 9573659-65014 $780
Carswell
Canada GST Service Commentary
David Sherman’s detailed, clear and piercing commentary to
each provision of the GST legislation (Parts VIII and IX and
Schedules V-X of the Excise 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.
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:
• Full text of every Tax Court of Canada, Canadian
International Trade Tribunal, Federal Court, and Supreme
Court of Canada decision on GST appeals
• Full text of every reported provincial court decision relating
to the GST
• 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
• 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 # A20240-65014 $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 # 9362976-65014 $275
Carswell
Binders C1 to C11
Order # 9573640-65014 $1319
Carswell
29
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:
• Full text of the legislation and regulations
• Section-by-section annotations including
detailed commentary
• Full text of Department of Finance news releases and Canada
Revenue Agency GST Memoranda, Technical Information
Bulletins and Policy Statements
• All GST forms (in pdf and MS Word formats)
• Full text of pending amendments, including proposed
or draft legislation
• Full and complete history of past amendments to the
Excise Tax Act
• Full text of related legislation, including the GST and
• Full text of pending amendments, including proposed or
draft legislation
• Full and complete history of past amendments to the
Excise Tax Act
• Contents of Carswell’s complete Canada GST Service
• Expert and authoritative commentary by David Sherman
via his newsletters GST & HST Times and GST & HST Case
Notes
• 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:
• Full text of the GST legislation (Excise Tax Act and all GST
regulations) and regulations
• Section by section annotations
• Full text of Department of Finance news releases and Revenue
Canada GST Memoranda (including the New Series), Technical
Information Bulletins and Policy Statements
30
• All GST forms (in pdf and MS Word formats)
• Full text of related legislation, including the GST and nonGST portions of the Excise Tax Act • 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 # A20289-65014 $245
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:
• Commentary on the latest cases, including practical insights
on the decision’s impact on business;
• Articles on recent GST, PST and Customs policies;
• Coverage of budgets and other legislative changes;
• Papers on key issues like harmonization and prospects for a
provincial VAT;
• Front line stories highlighting issues that will affect your
business and your clients;
• Offshore features from Europe, Australia and the US;
• 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 # A20159-65014 $422
Annual subscription newsletter 0847-3528
Jurisdiction: Canada
Carswell
GST & HST Case Notes
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 # A20220-65014 $230
Carswell
GST & HST Times
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.”
Complimentary with a subscription to the Canada GST
Service or GST Partner.
Order # A20224-65014 $235
Carswell
New Edition
2015 GST Memoranda, Bulletins, Policies
& Info Sheets, 22nd Edition
GST Memoranda, Bulletins Policies & Info Sheets, 22nd 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 # 986613-65014 $185
Carswell
Nouvelle édition
La Loi du Praticien −
TPS-TVQ 2015,
21e édition – Commentée
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 :
• Les commentaires d’Étienne Gadbois fournissant, sous
forme d’annotations concises, des explications sur la
législation
• Des notes historiques complètes avec les versions antérieures
intégrales
• Les articles liés, avec explication de la pertinence
• 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).
Également offert en version numérique
La nouvelle édition de TPS/TVQ inclura toutes les
modifications apportées à la Loi sur la taxe d’accise par la
sanction royale du projet de loi C-51, la modification proposée
à la LTA par l’avis de motion de voies et moyens du 28 mai
2015. Elle inclura également toutes les modifications faites à
la Loi sur la taxe de vente du Québec par la sanction royale du
projet de loi 28.ainsi que la mise à jour des commentaires par
l’auteur en ciblant les dispositions les plus consultées par les
professionnels.
Faites l’expérience du livre numérique interactif sur votre iPad,
Android ou navigateur Web.* Vous pouvez maintenant accéder
à La Loi du Praticien – TPS-TVQ en livre numérique sur votre
tablette ou directement sur votre navigateur Web en vous
procurant soit le livre numérique seul, la version imprimée, ou
les livres numérique et imprimé ensemble. Grâce à l’application
Thomson Reuters ProView™, vous aurez la liberté et la
souplesse de travailler où vous voulez et quand vous le désirez.
31
Pour obtenir plus de renseignements au sujet de
Thomson Reuters ProView, rendez-vous à l’adresse
www.carswell.com/proview.
* Les options ProView ne s’appliquent pas aux librairies, aux
établissements d’enseignement et aux étudiants.
iPad est une marque de commerce d’Apple Inc. Android est une marque de
commerce de Google Inc.
No de commande 986301-65014 123 $
11/15 couverture rigide 2672 pages 978-0-7798-6301-3
Deux éditions par année distribuées en commande permanente
Livre imprimé + livre numérique
Livre numérique
Carswell
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 L98460-65014 1140 $
DVD L98460
Carswell
Nouvelle édition
La Loi du Praticien – Loi sur
l’administration fiscale 2015, 15e édition
– Commentée
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 2015, 15e 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.
Nouveautés
La présente édition inclut les renseignements additionnels
du Budget 2015-2016 du 26 mars 2015, ainsi que toutes les
modifications qui ont été apportées à la Loi sur l’administration
fiscale (LAF) ainsi qu’au Règlement sur l’administration fiscale
(RAF) entre le 8 juin 2014 et le 8 juin 2015, notamment les
modifications apportées par :
• Le projet de loi 13 (Loi donnant suite au discours sur le
budget du 4 juin 2014 et à certaines autres mesures fiscales),
présenté le 4 décembre 2014
• Le projet de loi 28 (Loi concernant principalement la mise
en œuvre de certaines dispositions du discours sur le budget
du 4 juin 2014 et visant le retour à l’équilibre budgétaire en
2015-2016), sanctionné le 21 avril 2015
No de commande 986288-65014 156 $
Territoires : Provincial (Québec)
Carswell
Canadian Customs Law
Daniel Kiselbach, Angelos Xilinas, and Katherine Xilinas
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.
Order # 985006-65014 $217
Carswell
32
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 # 983455-65014 $102
11/10 softcover 1086 pages 978-0-7798-3455-6
Jurisdiction: Canada (Provincial)
Carswell
New Edition
The 2016 Annotated Customs Act
Daniel Kiselbach, B.A., J.D.
The 2016 Annotated Customs Act is a resource on which
customs professionals have come to rely. Written by
experienced practitioners 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.
Updated features in the 2016 Edition:
• Legislative updates and additional commentary for Customs
Act, R.S.C. 1985, c. 1 (2nd Supp.), amended by S.C. 2014,
c. 20, ss. 172-174
• Updates to the Cultural Property Export and Import Act,
R.S.C., 1985 c. C-51, amended by S.C. 2014, c. 20, ss. 390-392
• Updates to the Importation of Intoxicating Liquors Act, R.S.C.,
1985, c. I-3, amended by S.C. 2014, c. 20, s. 163
• Updated regulations and associated commentary include
the: Accounting for Imported Goods and Payment of Duties
Regulations (SOR/86-1062), Certification of Origin of Goods
Exported to a Free Trade Partner Regulations (SOR/97-332),
Designated Provisions (Customs) Regulations
(SOR/2002-336), Exporters’ and Producers’ Records
Regulation (SOR/97-71), Free Trade Agreement Advance
Rulings Regulations (SOR/97-72), Presentation of Persons
(2003) Regulations (SOR/2003-323), Proof of Origin of
Imported Goods Regulations (SOR/98-52), Refund of Duties
Regulations (SOR/98-48), Reporting of Imported Goods
Regulations (SOR/86-873), Tariff Items Nos. 9971.00.00
and 9992.00.00 Accounting Regulations (SOR/98-47),
Transportation of Goods Regulations (SOR/86-1064), and Tax
Court of Canada Rules of Procedure Respecting the Customs
Act (Informal Procedure) (SOR/2004-99)
• Additional case law including; Sketchers USA Canada Inc. v.
The President of the Canada Border Services Agency (2015);
Jockey Canada Co. v. Canada (Border Services Agency) (2012),
and Volpak Inc. v. President of the Canada Border Services
Agency (2015)
Also available on Taxnet Pro™. Visit page xi to learn more.
Order # 987067-65014 $125
Biennial editions supplied on standing order subscription
Carswell
The Harmonized Tariff Schedule
of Canada
Canada Border Services Agency
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 # 983827-65014 $137
Anticipated upkeep cost - $155 per supplement
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 # 983828-65014 $1237
(1 supplement per year) Supplements invoiced separately
Carswell
33
New Edition
Consolidated Customs Statutes and
Regulations 2016
Consolidated Customs Statutes and Regulations 2016 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 in the 2016 edition
• Accounting for Imported Goods and Payments of Duties
Regulations, SOR/86-1062
• Canadian Manufactured Goods Exported Drawback
• CCOFTA Verification of Origin Regulations, SOR/2013-217
• CEFTA Verification of Origin of Exported Goods
• CEFTA Verification of Origin of Imported Goods
• Certification of Origin of Goods Exported to a Free Trade
Partner Regulations, SOR/97-332
• CJFTA Verification of Origin Regulations, SOR/2014-283
• CPFTA Verification of Origin Regulations, SOR/2013-216
• Cultural Property Export and Import Act, R.S.C. 1985, c. C-51
• Customs Act, R.S.C. 1985, c. 1 (2nd Supp.)
• Customs Controlled Areas Regulations, SOR/2013-127
• Customs Sufferance Warehouses Regulations, SOR/86-1065
• Customs Tariff, S.C. 1997, c. 36
• Designated Provisions (Customs) Regulations, SOR/2002-336
• Excise Tax Act, R.S.C. 1985, c. E-15
• Export and Import of Rough Diamonds Act, S.C. 2002, c. 25
• Export and Import Permits Act, R.S.C. 1985, c. E-19
• Exporters’ and Producers’ Records Regulations, SOR/97-71
• Fees in Respect of Mail Regulations, SOR/92-414
• Free Trade Agreement Advance Rulings Regulations,
SOR/97-72
• Goods Imported and Exported Drawback Regulations,
C.R.C., c. 489
• Importation of Intoxicating Liquors Act, R.S.C. 1985, c. I-3
• Imported Goods Records Regulations, SOR/86-1011
• NAFTA Rules of Origin Regulations, SOR/94-14
Customs and Excise Centre on
Taxnet Pro™
Save valuable time on classification, valuation and research
by getting all the information you need in one convenient
location. The Customs & Excise Centre gives you powerful
functionality to easily search across Taxnet Pro™ for the most
current information on issues affecting customs, excise and
international trade.
Access the relevant tariff acts and trade agreements, pertinent
case law, government documents such as customs rulings, and
exclusive commentary on local and international developments
by experts in the field.
See page xii for full product details.
Centre des douanes et de l’accise sur
Taxnet Pro™
Gagnez un temps précieux sur la classification, l’évaluation et
la recherche en obtenant tous les renseignements dont vous
avez besoin en un seul endroit pratique. Le Centre des douanes
et de l’accise vous offre des fonctionnalités performantes pour
rechercher facilement sur Taxnet Pro™ l’information la plus
récente sur les questions touchant les douanes, l’accise et le
commerce international. Ayez accès aux lois sur les tarifs et
aux accords commerciaux, à la jurisprudence pertinente, aux
documents gouvernementaux comme les décisions en matière
de douanes, ainsi qu’à des commentaires exclusifs sur les
développements locaux et internationaux émis par des experts
dans le domaine.
Pour une description détaillée du produit, voir la page xiii
du présent catalogue.
Order # 986514-65014 $109
Carswell
34
A Tax Guide for American Citizens
in Canada
Richard W. Pound, O.C., O.Q., Q.C., FCPA, FCA and
Max Reed, B.A., B.C.L., LL.B.
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 # 985364-65014 $26
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:
• All updates to the full text of Canada’s tax treaties
as of October 1, 2010
• Updated Income Tax Conventions Interpretation Act,
R.S.C. 1985, c. I-4, as amended
• Full text of Canada’s Tax Information
Exchange Agreements
• Commentary regarding Tax Information
Exchange Agreements
• Current status of Tax Information Exchange Agreements
• Updated Table of Treaty Withholding Tax Rates
• Full updated annotations for the Canada-U.S. tax treaty
including history, technical explanations, related provisions,
and interpretation bulletins references
Order # 983456-65014 $136
11/10 hardcover 1900 pages 978-0-7798-3456-3
Carswell
New Edition
All States Quickfinder Handbook
Get a complete, concise, and consistent summary of
instructions for filing out-of-state individual income
tax returns with the All States Quickfinder Handbook. The
handbook covers returns for all 50 states and the District of
Columbia, presenting topics in a consistent form.
The handbook uses clear language and an easy-to-use, tabbed
format, allowing you to quickly find the state tax filing
information you need and answering critical questions for each
state, including:
• What are the new tax developments for this filing year?
• Who is required to file in this state?
Plus, the handbook includes:
• A summary of state forms for resident, part-year and
nonresident taxpayers
• Information about income, additions, subtractions,
deductions, exemptions and credits
• Tax tables and tax rate schedules, saving you time in finding
the correct tax amounts
• Hard-to-find city, county and school district information,
summarized and quickly accessible
• Worksheets to assist you in correctly calculating amounts to
report on the form
• Information on when returns are due, where and how to file
them, and how to obtain an extension
• How to make estimated tax payments, along with
information on making electronic payments
You’ll also get easy-to-read charts for state tax rates, deductions
and exemptions, Social Security and pension tax treatment,
extension information, and electronic filing information.
Order # L73701-BK-65014 $80 USD
02/16 softcover QSTP
Order # L67419-EBK-65014 $76 USD
Proview only
Jurisdiction: USA
RIA (U.S.A.)
The Harmonized Tariff Schedule
of Canada
Canada Border Services Agency
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 # 983827-65014 $137
Carswell
35
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 # 983828-65014 $1237
(1 supplement per year) Supplements invoiced separately
Carswell
Crossing Borders: International
Acquisitions and Related Tax Issues,
2nd Edition
John Giakoumakis, B.Sc., M.A., C.P.A., C.A., C.P.A. (Illinois)
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 anti-avoidance,
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-to-omega 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 # 985498-65014 $79
New Edition
Canadians Resident Abroad 2016
Garry Duncan, FCPA, FCA, CFP
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.
Canadians Resident Abroad 2016 will support your efforts
with a solid foundation of expert analysis and commentary on
critical issues, including:
• Emigration
• Departure tax
• Non-resident status
• Non-resident tax – RRSP, RRIF, DPSP, LIF
• Treaties
• Health insurance
• Overseas employment tax credit
• Moving expenses and relocation benefits
• Immigration
• Foreign property reporting rules
New in this edition
• April 2015 Federal Budget
• T1135 relief
• Canada/USA new entry/exit initiative
• Canada Border Service rules for returning expatriates
Order # 986634-65014 $67
09/15 softcover 450 pages 978-0-7798-6634-2
Jurisdiction: Canada (International)
Carswell
08/13 softcover 588 pages 978-0-7798-5498-1
Carswell
An International Perspective
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:
• Analyze the current law on tax avoidance and the role of
economic substance
• Understand economic substance under GAAR in
other jurisdictions
• Determine reporting requirements and penalties
• Advise clients on the tax implications of transactions which
lack economic substance
Order # 985332-65014 $92
Carswell
36
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 # 9575260-65014 $1504
Carswell
Facilitate their understanding of international taxation
Introduction to International Tax in Canada, 3rd Edition makes
complex tax topics simpler to understand. This new annual
publication is authoritative, up to date, and easy to use.
• Discusses important tax fundamentals – the context and the
purpose of the law
• Offers an overview of the rules that apply to foreign affiliates
• Covers foreign accrual property income, shareholders’
dividend, and reclassification of certain income concepts
• Guides tax practitioners through the concepts of transfer
pricing with respect to OECD (Organization for Economic
Co-operation and Development), in relation with both
Canada and United States regulations
• New chapters on the BEPS Project, History of Tax Treaties,
U.S. Transfer Pricing and the Introduction to U.S. Taxation
Also available in French
Order # 986304-65014 $127
Carswell
Nouvelle édition
Introduction à la fiscalité internationale
au Canada 2015, 4e édition
Sous la direction de Jean-Pierre Vidal
New Edition
Introduction to International Tax in
Canada, 3rd Edition
Jean-Pierre Vidal and others
Introduction to International Tax in Canada offers your tax
and accounting team the broadest scope of insight and
understanding on this subject. The publication is a complete
reference on the fundamentals of international taxation –
useful for refreshing or expanding your team’s knowledge.
Introduction to International Tax in Canada, 3rd Edition will
help your team:
• Find quick answers to everyday questions
• Understand the tax implications of their decision-making
• Increase their familiarity with transfer pricing and other
key topics
• Contains numerous tables, illustrations and valuable
exercises for clarification
In addition to the theoretical sections, there are valuable
exercises at the end of each chapter to test the reader’s
understanding – making this title both a work tool and
valuable reference.
Introduction to International Tax in Canada, 3rd Edition
is organized in a manner that makes it easy to grasp the
many diverse aspects of international taxation. The book
progressively guides the reader through the intricacies of
international taxation, without being highly technical. It
increasingly addresses more complex regulations and provides
insight on practical issues.
This publication makes substantial use of examples and
graphics, in addition to clear explanations from the expert
contributors. In addition, the book features several case studies
with detailed solutions.
Ce livre est un compagnon de voyage pour quiconque
veut découvrir ou redécouvrir divers aspects de la fiscalité
internationale. Il s’adresse aux étudiants de maîtrise en
fiscalité et à tous les fiscalistes qui désirent actualiser leurs
connaissances. Il s’agit donc non seulement d’un manuel, mais
également d’un livre de référence.
Trois stratégies ont été retenues pour écrire ce livre.
Premièrement, fournir des explications claires avec de
nombreux dessins, beaucoup d’exemples et plusieurs cas
pratiques accompagnés de solutions détaillées. Deuxièmement,
guider le lecteur à travers les méandres de l’interprétation, de
la résidence, de l’établissement stable, de l’investissement au
Canada, des societies étrangères affiliées et du prix de transfert.
Troisièmement, offrir des informations sur le contexte et l’objet
de la loi, parce que si l’on ne comprend pas ce que le législateur
voulait permettre ou empêcher, on ne peut pleinement saisir
ce qu’il a écrit. Ces trois stratégies font de ce livre un outil
indispensable pour apprivoiser ce domaine passionnant qu’est
la fiscalité internationale.
Cette édition contient trois nouveaux chapitres et de
nombreuses modifications pour améliorer le texte de l’édition
précédente ou pour tenir compte de certains changements
dans la législation canadienne. Une caractéristique majeure
de cette édition est de commencer à tenir compte de certains
aspects du projet BEPS (Base Erosion and Profit Shifting) dans
la mesure où ces aspects commencent à être suffisamment
bien établis pour en parler. Ce projet de l’OCDE et du G20 est
à l’avant plan des changements à venir en matière de fiscalité
internationale et il ne fait aucun doute que ce projet changera
probablement de manière importante la pratique de la fiscalité
internationale au Canada et ailleurs dans le monde. Une des
stratégies retenue dans cette édition pour commencer à tenir
compte du projet BEPS est de fournir une vue d’ensemble
de ce projet dans un nouveau chapitre distinct (le nouveau
chapitre 2). Une autre stratégie est de fournir, dans ce nouveau
chapitre, de très nombreuses références à la multitude de
37
documents qui ont été publiés par l’OCDE (avant le 29 avril
2015) et d’organiser ces documents par thème. De cette
manière, un praticien qui veut se renseigner sur l’incidence du
projet BEPS dans un domaine en particulier peut facilement
utiliser ce chapitre comme point de départ d’une recherche
plus exhaustive. Une dernière stratégie est de traiter du
projet BEPS quant au contenu des recommandations dans
certains des chapitres pertinents du livre. Mis à part le projet
BEPS, cette édition contient également deux autres nouveaux
chapitres qui sont extrêmement importants. Le premier porte
sur l’historique des conventions fiscales et il aide à mieux
comprendre le rôle et les défis de la coordination fiscale
internationale. Le second introduit certaines des connaissances
de base qu’il faut absolument connaître en matière de fiscalité
américaine. Nous devons ces deux chapitres à Me Marwah
Rizqy, professeur à l’Université de Sherbrooke.
No de commande 986295-65014 127 $
08/15 couverture souple env.1200 pages 978-0-7798-6295-5
Territoires: Canada (Fédéral / Québec)
Carswell
Journal of Taxation
The Journal of Taxation is your trusted resource for new tax
law developments, including court decisions, Treasury/IRS
rulings, legislation – and other issues that may impact you
and your clients. The Journal takes a wide-angle approach to
taxpayers and tax topics, covering individuals and corporations,
estates and trusts, partnerships and other pass-throughs. It also
covers issues arising in tax accounting, real estate transactions,
compensation and employee benefits, retirement plans, and
cross-border transactions.
Each month, the Journal of Taxation brings you in-depth
and practical analysis by leading experts on new tax
developments, like:
• The government’s ongoing crackdown against unreported
foreign accounts
• The consequences of new legislation that can impact
tax planning
• The impact of IRS actions to ensure compliance both by
practitioners and by taxpayers – ranging from multinational
corporate giants to mid-sized pension plans to individuals
• Tax accounting rules affecting capitalization vs.
expense treatment
• Court decisions that provide planning opportunities or pose
dangers for your clients
• Choice-of-entity issues in a world with many new types
of entities
Order # A66522-INV-65014 $475 USD
Journal 12 issues a year JTAX
Jurisdiction: USA
RIA (U.S.A.)
Journal of International Taxation
As business becomes increasingly global, taxpayers and
practitioners require more in-depth analysis and guidance
on U.S. and non-U.S. international tax developments. Every
month, Journal of International Taxation reports on the latest
developments around the world and explains what they mean to
your business and how to plan in accordance with the changes. 38
Some of the topics that international tax experts around the
world cover regularly in this Journal include:
• Transfer pricing
• Cross-border M&A
• FATCA and information reporting
• Foreign tax credits
• Treaties
• Indirect tax and VAT
• Customs and trade
• Forms and compliance/procedure
Along with comprehensive articles, the Journal’s regular
monthly columns include news features from Ernst & Young
and a Customs & Trade report by a leading trade attorney. This Journal is the only publication that covers these issues
with a focus on helping you with practical strategies to limit your
tax liability and avoid unnecessary tax penalties. It not only gives
you immediate access to what’s happening in the committee
rooms of the Capitol and the halls of the Internal Revenue
Service, it also shows you how to make tax laws in the U.S. and
abroad affecting multinational transactions work for you.
The Journal is available in print and online. The online version
includes a searchable archive back to 1991.
Order # A66843-INV-65014 $630 USD
Journal 12 issues a year JOIT
Jurisdiction: USA
RIA (U.S.A.)
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)
NYU, Ph.D Queen’s
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 # 982292-65014 $31
12/09 softcover 134 pages 978-0-7798-2292-8
Carswell
New Edition
Migration to Canada 2016
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.
Finally a single source of information regarding the basic
requirements to come to Canada, the tax consequences of
coming to Canada, taxation on a resident and an overview of
essential matters to consider before and after you settle
in Canada.
Migration to Canada provides a review of immigration
requirements and applicable tax laws.
New in this edition
• Skilled immigrants (Express Entry)
• Quebec-selected skilled workers
• Start-up visa
• Immigrant Investor Venture Capital Pilot Program
• Self-employed Persons Program
• Family sponsorship
• Provincial nominees
• Caregivers
• Refugees
• Importation of your property
Order # 986635-65014 $53
Carswell
New Edition
1040 Quickfinder® Handbook
New Edition
RIA Complete Internal
Revenue Code
(Winter 2016 Edition)
The entire Federal Tax Code, and its complete history, is at your
fingertips with RIA’s Complete Internal Revenue Code. This
convenient, easy-to-use volume provides you with the complete
legislative history and a comprehensive topic index to speed
your tax research. Cautions from our editorial experts provide
you with key information about special rules and effective dates
needed to properly apply the Code Section. RIA’s Complete
Internal Revenue Code includes all legislative changes up to its
publication date, providing you with a complete history of all
amendments affecting a Code Section.
RIA’s Complete Internal Revenue Code provides quick access to
the information you need with:
• Complete history reflecting all substantive and technical
amendments back to the Codification of the 1954 Code
• Effective Date Cautions and Special Rules Cautions to ensure
you have all the precise information at your fingertips
• Deep Cite Running heads and Detailed Topical Running
heads to aid your research
• Complete Topic Index with more than 22,500 entries to help
you get to your answer quickly
Order # L67983-BK-65014 $150.45 USD
02/16 softcover IR1P
The 1040 is the original Quickfinder Handbook, with over 300
pages covering everything you need to know to prepare federal
individual income tax returns. We have been producing this
Handbook for more than 40 years, and our accurate, easy-to-read
content is an industry leader for independent tax professionals.
Order # L67984-PV-65014 $150.45 USD
Covers all aspects of preparing a Form 1040, including tax law
changes and IRS developments affecting returns.
New Edition
Order # A19071-BK-65014 $49 USD
12/15 softcover Q40P
Jurisdiction: USA
RIA (U.S.A.)
New Edition
Premium Quickfinder® Handbook
ProView only IR1V2016
Jurisdiction: USA
RIA (U.S.A.)
RIA Federal Tax Handbook,
2016 Edition
Designed to provide quick and easy access to
critical tax questions, the RIA Federal Tax Handbook
offers comprehensive, insightful guidance on federal tax
law, including the latest regulations, rulings, and revenue
procedures as well as precise explanations about changes that
could impact your business or your clients.
The Premium Quickfinder Handbook is a handy combination
of the most important 1040 and Small Business topics that you
need to complete tax returns for individuals and businesses.
The Premium Quickfinder Handbook has 27 chapters with
descriptive topical tabs of information on how to prepare
individual and small business returns. This new Handbook
includes over 500 pages of individual and small business quick
reference tax information provided in one handy source. The
Premium Quickfinder Handbook has the traditional laminated
cover and tabs, colored pages, tax humor, comb binding, tax
tables, convenient pocket insert and much more. Best of all, this
Handbook is written by the leading Quickfinder authors who
have served the tax preparation community for over 40 years.
You’ll get specific guidance on key tax topics, including
individual, trust, partnership and corporate taxation,
deductions, credits, capital gains, IRAs, SIMPLE and pension
plans, education incentives, passive activity losses, employee
benefits, estate and gift taxes, and more. And, you’ll be able to
quickly navigate any tax questions that arise with:
• Detailed coverage of the latest tax legislation
• A tax calendar
• Income tax rates, current estate, gift and excise tax rates, and
Social Security tax thresholds
• Advice on which forms to use to report transactions
• Depreciation and inclusion amount tables
• Extensive professional guidance from our expert editorial team
Order # L67093-BK-65014 $71 USD
11/15 softcover FTHP
12/15 softcover QPEP
Jurisdiction: USA
RIA (U.S.A.)
Order # L68592-16-65014 $98.25 USD
Order # L67964-EBK-65014 $98.25 USD
ProView only FTHV2016
Jurisdiction: USA
RIA (U.S.A.)
39
New Edition
RIA Guide to Sales and Use Taxes,
2015 Edition
For times when you need a quick look-up rather than
comprehensive research, or when you need an answer for a new
state, RIA’s Guide to Sales and Use Taxes provides state-by-state
summaries of sales and use taxes. The Guide uses a uniform
format for easy access to information on liability, exemptions,
basis, rates, returns, payments, refunds, and other important
issues, including:
• Overview of sales and use tax concepts
• State by state summaries of who, what, and when
-- Who collects or pays the tax
-- What’s taxable
-- When is the payment due
• Rules for out-of-state sellers
• Requirements for exemption certificates
• Vendor licensing and registration
• Penalties and interest
The Tax Advisor’s Guide to the Canada –
U.S. Tax Treaty
Editors: David Kerzner, LL.M. (Tax) NYU, LL.M. (Intl. Legal
Studies) NYU, Ph.D Queen’s, Vitaly Timokhov, LL.B., LL.M. (Tax)
NYU, and David Chodikoff, B.A. (Spec. Hons.), M.A., LL.B.
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 Guide is an essential resource for any state tax professional
with clients who sell in multiple states (published annually
in print).
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 # L68593-15-65014 $130.45 USD
Order # 981689-65014 $470
12/14 softcover IR1P
Jurisdiction: USA
RIA (U.S.A.)
Jurisdiction: Canada/U.S.A.
Carswell
New Edition
RIA Federal Tax Regulations,
Winter 2016 Edition
All final, temporary and proposed Treasury
Regulations are easily accessible with RIA’s Federal Tax
Regulations, a comprehensive, eight-volume desk set. Speed
your research with two comprehensive topic indexes, and get
a complete picture on Federal Tax Regulatory topics since
Proposed and Final Regulations under the same Code Section
are published together. Editorially added cautions provide you
with key information about special rules and effective dates
needed to properly apply the Regulation.
You’ll receive the critical information you need to easily get
answers to your questions with:
• Editorial value-adds, including Effective Date Cautions and
Special Rules Cautions
• Deep Cite Running heads and Detailed Topical Running
heads to aid your research
• Complete Final and Temporary Regulation Topic Index with more than 10,000 entries helps you find your answer
• Complete Proposed Regulation Topic Index - with more
than 4,500 entries helps you find your answer
• Preambles for all current Notices of Proposed Rulemaking
• Cross-references from Proposed Regulations to Preambles
Order # L67981-BK-65014 $219.35 USD
02/16 softcover RG1P
Order # L67982-PV-65014 $219.35 USD
ProView only RG1V2016
Jurisdiction: USA
RIA (U.S.A.)
40
New Edition
SEC Guidelines: Rules and Regulations
(2015 Edition)
This useful desk reference is a compilation of Forms,
Regulations, and Interpretative Guidance issued, and reflects
the latest requirements for preparing financial statements and
related disclosure documents filed with the SEC. The 2015
edition of SEC Guidelines: Rules and Regulationsincludes the
reference materials most frequently used by accountants and
legal professionals whose clients must comply with the SEC’s
registration and reporting requirements.
All of the information you need to complete your
annual, quarterly, or registration filing is available at your
fingertips, and is organized into three main sections: Forms
and Schedules, Rules and Regulations, and Interpretive
Guidance. SEC Guidelines: Rules and Regulations includes the
full-text of Regulations S-K, S-X, and S-T, plus selected rules
and forms under the 1933 and 1934 Acts.
All of the SEC’s relevant rulemaking published through
October 2014 is reflected in the 2015 edition, including:
• Significant amendments to Regulation AB and other rules
governing the offering process, disclosure, and reporting for
asset-backed securities;
• Amendments to Form PF designed to address money market
funds’ susceptibility to heavy redemptions in times of stress
and to improve those funds’ ability to manage and mitigate
potential contagion from such redemptions; and
• Amendments to the Codified Financial Reporting Releases
(FRRs) to add new Section 220, Cash Equivalents, and new
Section 404.05.c,Guidance on the Amortized Cost Method
of Valuation and Other Valuation Concerns.
You’ll also find popular interpretive guidance such as Industry
Guides, Staff Accounting Bulletins (SABs), Staff Legal Bulletins
(SLBs) and codified FRRs.
Order # L40708-15-65014 $293.60 USD
01/15 softcover SGRP
Jurisdiction: USA
RIA (U.S.A.)
New Edition
Small Business Quickfinder® Handbook
The Small Business Quickfinder® Handbook is your first-stop
tax resource for preparing tax returns for all small businesses,
whether they’re corporations, LLCs or partnerships.
But that’s not all – the Handbook also:
• Is valuable even if you do not prepare partnership and
corporation tax returns – it’s not limited to small business
tax considerations.
• Covers income tax returns for estates and trusts, plus taxexempt organizations, payroll, and estate and gift returns.
• Uses easy-to-read explanations of the rules supported by
practice tips and numerous examples.
• Features filled-in tax forms and line-by-line explanations.
• Provides concise guidance on employee benefit, depreciation,
formation, disposition, tax credit and accounting issues.
• Includes a comparison of which form of business
organization could be best for your clients.
Order # A73702-BK-65014 $49 USD
12/15 softcover QSBP
Jurisdiction: USA
RIA (U.S.A.)
Taxation of Canadian Business Expansion
into the United States
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 General
Policy Considerations • Basic Concepts • Foreign Accrual
Property Income and Income from an Active Business •
Imputation of Foreign Accrual Property Income • Foreign
Affiliate Distributions • Foreign Affiliate Reorganizations •
Partnerships and the Foreign Affiliate Rules • Tax Avoidance.
Order # 928584X-65014 $532
Jurisdiction: Canada/International
Carswell
New Edition
Transfer Pricing in Canada, 2015 Edition
Dr. Linda Stillabower, Ph.D., C.P.A.
François Vincent, LL.L., M.Fisc.
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.
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.
Contents include discussion of:
• Basic structure of tax system (domestic and international)
• U.S. and Canadian taxation of Canadian-owned U.S. investment
• Doing business in U.S. through permanent establishment
and through no permanent establishment
• Financing U.S. business activity
• 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 # 9573799-65014 $448
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 # 986312-65014 $138
11/15 softcover 1250 pages 978-0-7798-6312-9
Carswell
Carswell
41
Managing Payroll
Canada and Quebec Pension Plan and
Employment Insurance Acts: Quick
Reference – 2015 Edition
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 work-sharing program, private pension plans, and the
future of Employment Insurance.
Order # 986594-65014 $81
Carswell
Canadian Benefits Administration Manual
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 Administration • New Employee • Changes • Change
of Beneficiary • Termination of Employment • Death of an
Active Employee (and Death of a Dependant) • Retirement
• Disability: Short-Term • Disability: Long-Term • Death
of a Pensioner • Leaves of Absence • Part-Time and
Temporary Employment • Lay-off, Strike and Lockout •
Claims Administration • Contributions and Premiums •
Relationship with Insurers • Relationship with Retirement Plan
Administrator • Relationship with Employees • Exhibits and
Tables • Part 2 Providing Retirement Income • Sources of
Retirement Income • Funding Retirement Plans • Implementing
a Plan • Exhibits and Tables • Part 3 Providing Benefits •
Government-Sponsored Programs • Employer-Sponsored
Plans • Funding (Underwriting) Benefit Plans • Implementing
42
and Revising Benefit Plans • Flexible Benefit Plans • Exhibits
and Tables • Part 4 Special Situations • Employers Operating
in Several Provinces • Multi-Employer Pension and Benefits
Plans • Mergers and Acquisitions • Plan Termination • Saving
for Retirement: The Income Tax Act Provisions • Social Security
in Other Counties • Forms.
Order # 9563513-65014 $445
1 volume looseleaf annual subscription service
Updated quarterly
0-459-56351-3
Carswell
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 # A20186-65014 $179
Annual subscription newsletter 12 issues annually 0847-3404
Carswell
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 wagehour, garnishments, child support withholding and much more.
See page xvii to learn more about Checkpoint
Managing Payroll
The Canadian
Payroll Manual
Ontario Workplace Insurance: Claims
Management and Return to Work
Edited by: Carswell Payroll Consulting Group
Editor: Michael Moher
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.
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.
See page xviii for full product details.
This book outlines all of the management requirements under
the legislation when an injury occurs.
Manuel de paie canadien
Contents: Index • Organization and Administration • Employer
Premiums and Finances • Injury and Disease Prevention •
Insurance Benefits Entitlement • Insurance Payments • Claims
Management • Return to Work • Chapter 8 Appeals Framework
and Strategies • Appendices.
Publié sous la direction du groupe
des conseillers à la paie de Carswell
Trouvez les réponses à toutes vos questions au sujet de la paie
dans ce manuel de référence complet. Idéal pour les entreprises
qui comptent des employés dans plus d’une province, cette
unique publication met tous les renseignements dont vous
avez besoin à portée de main. Tirez parti de l’expérience de
professionnels qui comprennent pleinement les subtilités et les
complexités de l’administration de la paie au Canada.
See page xviii for full product details.
Order # 9563416-65014 $395
Carswell
The Owner/Manager’s
Payroll Manual
Editors: Carswell Payroll Consulting Group
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 forms;
Definition of Key Terms: a comprehensive, practical and easyto-use glossary of terms in the employee benefits field.
Order # 9563572-65014 $424
1-2 updates per year included with annual subscription price
Carswell
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 Payroll Source represents
the ultimate research tool for the busy Canadian payroll professional.
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.
Order # 9562479-65014 $610
Jurisdiction: Canada (Alberta)
Carswell
British Columbia Edition
Order # 9562460-65014 $610
Jurisdiction: Canada (British Columbia)
Carswell
Ontario Edition
Order # 9562452-65014 $610
Carswell
See page xvi for full product details.
43
Managing Payroll
Manuel de paie du propriétaire
/dirigeant – Québec
Carswell’s Pension Manual
Rédacteurs : Carswell Payroll Consulting Group
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.
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
: Procédures d’embauche • Normes d’emploi • Retenues
statutaires • Revenus et bénéfices imposables • Allocations et
remboursement de dépenses • Indemnisations des accidents du
travail • Exigences relatives à la cessation d’emploi.
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-65014 610 $
2 volumes à feuilles mobiles Service d’abonnement annuel
Territoire : Canada (Québec)
Carswell
New Edition
Payroll FAQs 2015
Payroll Consulting Group (Annie Chong, Theodora Lindsey,
Patricia Joncas, Elle Kamensky) and Sheila Brawn
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.
Davies Ward Phillips & Vineberg LLP
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 # 986357-65014 $1342
12/14 7 volume looseleaf annual subscription service 978-0-7798-6357-0
Carswell
Carswell’s Pension Manager
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. 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
Order # 986616-65014 $26
Carswell
44
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 nonprofit 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 # A20246-65014 $318
Annual subscription newsletter 1195-1729
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
non-professionals 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 # 982231-65014 $46
11/09 softcover 244 pages 978-0-7798-2231-7
Carswell
Among the legal, tax and administrative issues highlighted are:
• The tax benefits of charitable giving
• Issues with charitable receipting
• Considerations in testamentary charitable giving
• Various types and forms of charitable gifts
• Issues pertaining to donor-restricted gifts
• Documentation of charitable gifts
• Due diligence practices for donors and charities
• Corporate philanthropy issues
• Strategies for involved donors
Order # 985499-65014 $108
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-for-profit 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:
• Discussion of the basic concepts relating to accounting and
financial reporting standards for NFPOs
• Definitions and terminology
• Example statements, sample forms and checklists
• Commentary and tips from the author
Order # 9563211-65014 $428
(1-2 supplement per year) Supplements invoiced separately
Carswell
45
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:
• Membership issues, including admission of members, types
of membership, rights of members, transferability
of membership, termination of membership and liability
of members
• 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
• Record keeping and access to corporate records
• Maintaining the corporation, including annual meetings,
directors’ meetings, audit requirement, record keeping and
reporting requirements
• Fundamental changes in both federal and provincial
jurisdictions including amalgamation, continuance,
changing the charter and by-laws, and dissolution; and
extra-provincial registration.
Part III of this publication examines operational issues
affecting these corporations, including:
• Issues for charities operating outside of Canada
• Intellectual property issues
• Provincial investment power issues
• Privacy law issues
• Fundraising issues for charities, issues when drafting
restricted charitable purpose trusts
• Anti-terrorism and money laundering issues for charities
• Issues for advising charities.
Order # 985452-65014 $395
Carswell
46
Charities Taxation, Policy and Practice
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.
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.
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 # 981260-65014 $335
Order # 981256-65014 $156
5 volume looseleaf supplemented book
Archival Bound Volume also available (not sold separately)
978-0-7798-1256-1
Expert
Author
Team
Caselaw Collection
Order # 981258-65014 $156
Federal and Provincial Legislation
Order # 981257-65014 $136
Four Product Set
Order # 981950-65014 $737
Carswell
New
Understanding Accounting for
Not-For-Profit Organizations
Catherine I. Seguin, MBA, CPA, CGA
The purpose of this book is to provide guidance to people who
are responsible for the bookkeeping of a small not-for-profit
organization but have no accounting background. It covers
the accounting cycle and the practical day-to-day handling
of accounting and business transactions. It includes setting
up and designing an accounting system, as well as a brief
explanation about internal control and budgeting and ends
with a discussion on payroll.
Become a part of
Carswell’s expert
author team
Great new publications come from
people like you – people with expertise
and an inclination to write. If you have
an idea or suggestion for a product or
service, we want to hear from you.
For more information visit:
www.carswell.com/customer/authors
It is intended to serve as a source of information and not to
replace or act as a substitute for the accounting rules that
govern all not-for-profit organizations. Since this book targets
small not-for-profit organizations, the accounting rules still
apply but do not affect the contents of this book.
Order # 986794-65014 $19
Carswell
47
New Edition
Personal Tax Return Guide,
2015 Taxation Year (T1) Paula Ideias, B.A., LL.B., LL.M.
The Personal Tax Return Guide, 2015 Taxation Year provides
line-by-line instructions to assist you in completing and filing
the 2015 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
2015 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.
The most in-depth personal tax return preparation guide is
Order # 986800-65014 $62
Order # L7798-6800BE-65014 $74
Print + ProView
Order # A09063-15ON-65014 $62
ProView only
Carswell
Nouvelle édition
Année d’imposition 2015 (T1)
Le Guide de l’impôt des particuliers, Année d’imposition 2015
présente les instructions ligne par ligne pour vous aider à
remplir et à produire votre Déclaration de revenus canadienne
des particuliers 2015. Le Guide est offert dans un format
48
linéaire facile à suivre, et présente une analyse distincte ainsi
que des instructions pour remplir chaque ligne de votre
déclaration de revenus. Vous y trouverez une section « Voir
également » pour chaque ligne de la déclaration de revenus
d’un particulier référant aux articles de la Loi de l’impôt sur
le revenu, du Règlement de l’impôt sur le revenu ainsi qu’aux
d’information, les Nouvelles techniques en matière d’impôt sur
le revenu, les formulaires, les guides et les brochures en matière
d’impôt. En outre, des Conseils pratiques sont insérés dans
le Guide afin de fournir des renseignements supplémentaires
dans le cadre d’une bonne planification fiscale.
particuliers le plus détaillé sur le marché est maintenant offert
No de commande 986313-65014 62 $
Carswell
New Edition
2016 Edition (T2)
Corporate Tax Return and Provision Guide, 2016 Edition is
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
Administration (ATRA) publications; IFRS, CICA and FASB
tax accounting standards; and other relevant sources.
Order # 986801-65014 $92
Order # L7798-6801BE-65014 $110
Print + ProView
Order # A06229-16ON-65014 $92
ProView only
Carswell
Nouvelle édition
Guide de l’impôt des sociétés,
édition 2016 (T2)
L’édition 2016 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 qui y
sont 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 aide-mémoire 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.
sociétés le plus détaillé sur le marché est maintenant offert
No de commande 986314-65014 92 $
Carswell
New Edition
Trust Tax Return Guide, 2016 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 line-by-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 include:
• Guidance on calculating income
• Summary and explanation of tax and credits
• Discussion of filing requirements
• Discussion of tax filings for non-resident trusts and
foreign reporting
The most in-depth trust tax return preparation guide is
Order # 986799-65014 $45
01/16 softcover/coil approx. 160 pages 978-0-7798-6799-8
Annual volumes supplied on stqnding order subscription
Carswell
Nouvelle édition
Guide de l’impôt des fiducies,
édition 2016 (T3)
Grace Chow, CPA, CA, FCCA, FTIHK, TEP et
Ian Pryor, LL.B., B.Comm, B.A., TEP
Editor: Paula Ideias
Le Guide de l’impôt des fiducies, édition 2016 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
49
Sommaire et les feuillets T3 qui s’y rapportent. Le Guide est
annoté de citations de jurisprudence et de références aux
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.
fiducies le plus détaillé sur le marché est maintenant offert sur
Taxnet Pro™, le service de recherche en ligne en matière
No de commande 986315-65014 45 $
Carswell
A Tax Guide for American Citizens in Canada
Richard W. Pound, O.C., O.Q., Q.C., FCPA, FCA and
Max Reed, B.A., B.C.L., LL.B.
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 # 985364-65014 $26
Jurisdiction: Canada/USA
Carswell
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.
50
New in this edition
• OAS benefits, including changes to the age of eligibility as
well as the opportunity to defer receipt of benefits
• New refundable tax credits for home renovations introduced
by BC and Ontario to help seniors make their homes more
accessible as they age
• Taxation of testamentary trusts and treatment of charitable
donations on death proposed in the 2014 Federal Budget
• Introduction of PRPPs in Quebec, BC, Alberta
and Saskatchewan
• Benefits of early conversion of RRSPs to RRIFs
Order # 986363-65014 $53
Carswell
New Edition
Tax Planning for You and Your Family 2016
KPMG LLP, Paul B. Hickey, CPA, CA (Toronto),
Peter J. Bangs, CPA, CA (Ottawa), and
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’s net worth.
Revised and updated for 2016 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:
• Creating a sound financial plan for your family’s future and
your retirement
• Making the most of the special tax breaks available for
students, working parents, first-time home buyers, seniors,
and people with disabilities
• Developing an investment strategy and planning for
investments in tax-effective vehicles like stocks, bonds,
mutual funds, and life insurance products
• Deferring taxes through popular savings vehicles like
Registered Retirement Savings Plans, Tax-Free Savings Accounts,
Registered Education Savings Plans and Registered Pension Plans
• Reducing taxes on your income from your job or your
business by maximizing your claims for items like
automobiles, moving costs, and home office expenses
• Structuring your charitable donations, both during your
lifetime and in your will, to help maximize the value of the
gift to the charity and the tax benefits to you or your estate
• Shielding your earnings and property from U.S. income and
estate taxes
• Creating a plan to leave more to your heirs and less to the tax
authorities through strategies such as estate freezing, family
trusts, and business succession planning
• Fulfilling your obligations to a deceased person’s estate and
beneficiaries as an executor and estate trustee
• Dealing with the tax collectors, from filing your return to
launching an appeal of taxes in dispute
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 2016
New Edition
cover options.
Order # 986641-65014 $26.95
Carswell
Nouvelle édition
Vous, votre famille et le fisc 2016
KPMG s.r.l./S.E.N.C.R.L., 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 de 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 permettrant de trouver rapidement les
renseignements dont vous avez besoin.
L’ouvrage Vous, votre famille et le fisc 2016, à jour en date de juillet
2015, comprend les principales stratégies fiscales suivantes:
• Profiter des allégements fiscaux offerts aux étudiants, aux
parents qui travaillent, aux acheteurs d’une première maison,
aux personnes âgées et aux personnes handicapées
• Partager le fardeau fiscal entre les membres de la famille
• Investir dans des mécanismes d’épargne fiscale comme
les actions, les obligations, les fonds communs, les fonds à
revenu fixe et les produits d’assurance-vie
• Reporter l’impôt au moyen d’options d’épargne comme les
REER et les RPA
• Réduire l’impôt sur le revenu en tirant profit des déductions
pour les frais de transport, d’automobile et de bureau à
domicile
• Planifier les dons de façon à maximiser les avantages fiscaux
• Faire profiter davantage les héritiers au moyen de stratégies
comme le gel successoral, les fiducies familiales et la
planification de la succession d’une entreprise
Canadians Resident Abroad 2016
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.
Canadians Resident Abroad 2016 will support your efforts
with a solid foundation of expert analysis and commentary on
critical issues, including:
• Emigration
• Departure tax
• Non-resident status
• Non-resident tax – RRSP, RRIF, DSPSP, LIF
• Treaties
• Health insurance
• Overseas employment tax credit
• Moving expenses and relocation benefits
• Immigration
• Foreign property reporting rules
New in this edition
• April 2015 Federal Budget
• T1135 relief
• Canada/USA new entry/exit initiative
• Canada Border Service rules for returning expatriates
Order # 986634-65014 $67
09/15 softcover 450 pages 978-0-7798-6634-2
Jurisdiction: Canada (International)
Carswell
Capacity and Undue Influence
John E.S. Poyser, B.A., LL.B., TEP
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.
Capacity and Undue Influence is divided into the following
four parts:
Vous, votre famille et le fisc est le guide qui vous permettra
d’économiser temps et argent pendant la période des impôts et
tout au long de l’année.
Part I
Part II
Part III
Part IV
Également offert en anglais : Tax Planning for You and Your
Family 2016
Order # 986266-65014 $361
No de commande 986296-65014 26,95 $
Carswell
Law Applicable to Testamentary Dispositions
Law Applicable to Inter Vivos Dispositions
General Issues
Selected Practice Issues Relating to Planning
Jurisidiction: Canada (National)
Carswell
51
New Edition
The Fingertip Guide: Taxation and
Financial Planning 2015
This pocket-sized guide provides financial planners with
fingertip access to key financial planning information. As a
highly portable item, the pocket guide can be taken to client
meetings as a ready reference. 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 # 986626-65014 $17
This edition of Tax Guide for Investment Advisors has been
completely updated to reflect the provisions of the 2015
Federal Budget.
cover options.
Order # 986643-65014 $63
Carswell
Carswell
New Edition
Guide to Personal Financial Planning
When I Die: Financial Planning for Life
and Death, 2016
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:
• 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
• Quarterly summary of new developments in financial planning
• The Best Practices System – step-by-step assistance in
developing a financial plan and documenting the process
• 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 # 9573810-65014 $553
3 volume looseleaf supplemented book + interactive CD-ROM
0-459-57381-0
Carswell
New Edition
Tax Guide for Investment Advisors,
2016 Edition
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.
52
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.
Order # 986633-65014 $36.95
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:
• Explaining how the Ontario Teachers’ Pension Plan
(OTPP) works
• Preparing teachers for an ‘85 Factor’ retirement
• Exploring reduced pensions, the pros and cons of taking CPP
early, and why over 90% of teachers elect to receive CPP early
• Helping teachers to understanding the rules around credit buy
backs and taking the commuted value of their pension
• Explaining the integration of different pension plans
(e.g. OTPP, CPP, OAS)
• Demonstrating the need for teachers to supplement their
retirement income and how to prepare for retirement
• Understanding survivor pension benefits, and alternative
strategies for surviving spouses
• Strategies for minimizing the tax implications of receiving a
Retirement Gratuity
• Providing guidelines for planning ‘X over Y’ leaves
and sabbaticals
• Providing a guide to other financial resources available to
Ontario teachers
Order # 985020-65014 $24
03/12 softcover 346 pages 978-0-7798-5020-4 New editions supplied on standing order subscription
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 # 985486-65014 $47
11/13 softcover 582 pages 978-0-7798-5486-8
Carswell
Business Succession Guide, Third Edition
By: A. Paul Mahaffy, B.A. (Hons.), LL.B., M.B.A., F.I.C.B.
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 # 985394-65014 $59
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.
New Edition
Taxation of Trusts and Estates: A
Practitioner’s Guide 2016
Grace Chow, CA, FCCA, FTIHK, TEP and
Ian Pryor, LL.B., B.Comm., B.A., TEP
Taxation of Trusts and Estates: A Practitioner’s Guide 2016 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.
The most in-depth trust tax return preparation guide is
Order # 986644-65014 $104
12/15 softcover approx. 740 pages + supplement 978-0-7798-6644-1
Carswell
53
Tax & Estate Planning Centre 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 administrationrelated 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
how-to 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.
Centre de planification fiscale et
successorale sur Taxnet Pro™
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 Cuccessorale 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.
Taxation and Estate Planning
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 areas
such as: taxation in the year of death; taxation of the estate,
testamentary trusts and beneficiaries; will planning, gifts and
trusts; estate freezing, buy/sell arrangements and international
taxation; transfers as consequences of death, attribution rules;
and much more.
A comprehensive overview of all major issues that must be
considered in an effective estate planning strategy. A must-have
text for all financial planners, trust and insurance companies,
tax specialists in law and accounting firms as well as those
in academia.
Also available on Taxnet Pro, Canada’s most comprehensive
online tax research service that delivers more in every search,
combining superior content with powerful research tools that
deliver relevant results quickly and effortlessly.
Visit page xii to learn more.
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 # 9573403-65014 $470
Carswell
Taxation At Death:
A Practitioner’s Guide 2015
Grace Chow, CPA, CA, FCCA, FTIHK, TEP and
Michael Cadesky, B.Sc., M.B.A., FCPA, F.C.A., TEP
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.
Order # 985690-65014 $98
Annual editions supplied every two years on standing order subscription
Carswell
Order # 9574752-65014 $484
Carswell
54
New Edition
Canadian Taxation of Life Insurance,
Eighth 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 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. Also available on Taxnet Pro, Canada’s most comprehensive
online tax research service that delivers more in every search,
combining superior content with powerful research tools that
deliver relevant results quickly and effortlessly.
Visit page vii to learn more.
Order # 987188-65014 $119
Carswell
Nouvelle édition
Fiscalité spécialisée, 29e édition 2016
Michael Lafontaine, CPA, CGA, M. Fisc,
Marie-Andrée Babineau, CPA, CA, M. Fisc,
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 :
• Rédaction par des auteurs chevronnés et reconnus dans leur
discipline;
• Le volume aborde en détails les concepts de fiscalité
• 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 986302-65014 66,95 $
Carswell
Nouvelle édition
Fiscalité spécialisée – Problèmes d’impôt
solutionnés, 29e édition 2016
Michael Lafontaine, CPA, CGA, M. Fisc,
Marie-Andrée Babineau, CPA, CA, M. Fisc,
Complément indispensable au volume Fiscalité spécialisée,
cet ouvrage permet à l’étudiant de tester et valider, par
l’intermédiaire de cas concrets les notions apprises dans
l’ouvrage de référence.
Les solutions proposées détaillées afin d’assurer de la bonne
compréhension de la démarche de résolution du problème.
No de commande 986303-65014 45,95 $
Carswell
Taxes, Health & Disabilities
Canada’s tax systems (both income tax and GST) contain
many provisions designed to assist disabled persons and others
with health problems. These include: tax credits for disabled
person; credits for medical expenses and a wide variety of
health-related expenses; special rules for various kinds of
disability payments; tax credits for disabled dependants; rules
for disabled employees; no GST on certain drugs, health care
services, other services related to disabled people and medical
devices; special rules throughout the tax 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 # 9574620-65014 $45
11/95 softcover 424 pages 0-459-57462-0
Carswell
55
The Practical Guide to Ontario Estate
Administration, Fifth Edition
Consolidated Ontario Estates Statutes
and Regulations 2016
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.
Consolidated Ontario Estates Statutes and Regulations 2016 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.
The 5th edition includes:
• A new Power of Attorney section in Chapter 1
(Last Will and Testament)
• A completely updated library of current forms in Chapter 3
(Letters Testamentary)
• Fully revised Chapters 5 (Court Disputes) and 6 (Passing
of Accounts)
• Updated statutory extracts and references throughout
the book
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.
New in this edition
Under the Rules of Civil Procedure:
• Form 53, Acknowledgment of Expert’s Duty
Recent Amendments
• Family Law Act, amended by 2014, c. 7, Sched. 9
• Old Age Security Act, amended by 2014, c. 20
• Insurance Act, amended by 2014, c. 7, Sched. 14
Order # 986523-65014 $98
Carswell
Order # 9243020-65014 $112
Carswell
New Edition
New Edition
Christine Van Cauwenberghe
Tax Planned Will Precedents,
4th 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-65014 $512
3 volume looseleaf + CD-ROM precedents 0-459-32621-X
Order # L95315-65014 $451
ProView only
Order # L95314-65014 $512
Print + ProView
Carswell
56
Wealth Planning Strategies
for Canadians 2016
Wealth Planning Strategies for Canadians 2016 is a unique
publication, offering:
• Coverage of the relevant laws in every
Canadian jurisdiction
• Comprehensive consideration of the strategies required
to cover off financial planning, tax planning, disability
planning, estate planning, insurance planning and family
law issues
• Discussion of not just the tax aspects, but also the legal
implications of properly and improperly executed
wealth plans
• Comprehensive case studies to show how the various rules
work, or don’t work together in particular situations
• An approach that takes as its starting point the life scenario
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.
This edition incorporates the latest federal income tax changes
such as the introduction of the Family Tax Cut, Graduated Rate
Estates, and Qualified Disability Trusts as well as detailing the
changes to the taxation of spousal and alter ego trusts.
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 # 986568-65014 $67
Annual volumes supplied or standing order subscription
Carswell
Miller Thomson on
Estate Planning Financial Principles
of Family Law Miller Thomson LLP
Andrew J. Freedman, Sue C. Loomer, Vivian M.
Alterman and Paula G. White of Cole & Partners,
Chartered Business Valuators & Corporate Financial Advisors
Editor-in-Chief: Marty Rochwerg
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 # 984927-65014 $530
Order # L95291-65014 $530
Print + ProView
Order # L95292-65014 $466
ProView only
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, relationship-selling, reward and
recognition.
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:
• 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
• How to calculate income under the Federal Child
Support Guidelines
• An entire section devoted to practical issues, including
disclosure requirements, structuring and financing the
equalization payment, and domestic contract provisions
relating to value
• A comprehensive section devoted to the taxation aspects
of marital dissolution
• All the latest developments in the law relevant to valuation,
child support and taxation
• A newly revised chapter on child support and the Federal
Child Support Guidelines
• A “Words and Phrases” section consisting of terms that
are pertinent to financial principles of family law and their
judicial interpretations
Order # 9239856-65014 $414
Order # L95373-65014 $414
Print + ProView
Order # L95374-65014 $364
ProView Only
Carswell
Order # 9280279-65014 $72
03/04 softcover 250 pages 0-459-28027-9
New editions supplied on standing order subscriptions
Carswell
57
Provincial Tax Library
New Edition
Practitioner’s British Columbia Taxes
Annotated, 2016 Edition
Edward Campbell, B.Comm. LL.B.
Que ce soit pour confirmer une règle de droit, clarifier une
question ou alimenter un dossier litigieux, cet ouvrage pratique
et efficace, publié deux fois par année, vous offre l’information
essentielle et à jour concernant la Loi sur les impôts du Québec,
ses règlements et lois connexes.
Offert sur Thomson Reuters ProView™
Accès en ligne maintenant offert sur Thomson Reuters
ProView. Cette plateforme professionnelle vous permet
d’accéder au contenu de ce livre par le biais d’une variété de
navigateurs et de périphériques. Consultez la page xiv pour en
savoir plus, ou visitez le carswell.com/proview
Presented in an easy-to-use format, the Practitioner’s British
Columbia Taxes Annotated 2016 Edition includes the core tax
statutes and regulations of British Columbia – 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 the
legislation in each area of tax and a comprehensive directory of
British Columbia’s Ministry of Finance-Revenue Division.
* Les options ProView ne s’appliquent pas aux librairies, aux
établissements d’enseignement et aux étudiants.
Order # 986789-65014 $95
No de commande 986299-65014 120 $
Jurisdiction: Canada (British Columbia)
Carswell
Deux éditions par année distribuées en
commande permanente
Livre - Commande permanente disponible
New Edition
Livre numérique
Practitioner’s Ontario Taxes Annotated
2015 Fall Edition
Livre imprimé + Livre numérique
Editor: Giselle Feldman, M.B.A., MTax
Practitioner’s Ontario Taxes Annotated 2015 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.
Order # 986640-65014 $115
Jurisdiction: Canada (Federal/Ontario)
Carswell
Nouvelle édition
La Loi du Praticien – Loi sur
les impôts du Québec 2015,
19e édition – Commentée
Marc Lesage, LL.B., LL.M. Fiscalité
Cette nouvelle édition de La Loi du Praticien – Loi sur les impôts
du Québec, inclut les modifications législatives sanctionnées
et proposées au 1er septembre 2015. Cet outil de référence
indispensable contient désormais des commentaires détaillés
rédigés par Me Marc Lesage, avocat au contentieux de Revenu
Québec, inclus sous les articles les plus consultés de la Loi.
58
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:
• Maximize your opportunities for refunds and rebates
• Understand the rules to support your position on audits
• Get the latest information on software taxation
• Explains how provincial retail sales taxes work in the five
Canadian provinces that impose the tax
• Practical commentary, advice, examples and suggestions for
improvement across the whole spectrum of issues
Order # 983455-65014 $102
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
Provincial TaxPartner™ – Alberta,
Northwest Territories and Nunavut
legislation and regulations relevant to Alberta, Northwest
Territories and Nunavut.
• 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
Also includes budget documents, provincial bulletins, news
releases and case law.
• 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 TaxPartner™ –
Atlantic Provinces
Includes the full text of the primary tax legislation,
regulations, budgets, Interpretation Bulletins and guides of the
Atlantic provinces.
• 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
• 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
• 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
• 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
Provincial tax cases and tax reference tables are also included.
Jurisdiction: Canada (Alberta/Northwest Territories/Nunavut)
Carswell
59
Provincial TaxPartner™ – British
Columbia and Yukon Territory
Provincial TaxPartner™ – Manitoba
and Saskatchewan
legislation and regulations relevant to British Columbia and
Yukon Territory. The British Columbia module includes:
This series provides electronic access to the full text of
all legislation and regulations relevant to Manitoba and
Saskatchewan.
• 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
• Full text of the primary Manitoba tax statutes and
regulations:
-- The Corporation Capital Tax Act
-- The Fuel Tax Act
-- The Income Tax Act
-- The Insurance Corporations Tax Act
-- The Mining Tax Act
-- The Oil and Gas Act
-- The Retail Sales Tax Act
-- The Tobacco Tax Act
• A number of other Acts related to fuel tax, income and
capital tax, property tax, resource tax and tobacco tax
• Annotations for each legislative provision, including
cross-references to other sections and forms, definitions and
history of recent amendments
• Provincial budgets
• Interpretation bulletins and guides
• Topical indexes for each statute
• 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.
• Full text of the primary Saskatchewan tax statutes
and regulations:
-- The Corporation Capital Tax Act
-- The Fuel Tax Act
-- The Income Tax Act
-- The Insurance Premiums Tax Act
-- The Mineral Taxation Act
-- The Oil and Gas Conservation Act
-- The Provincial Sales Tax Act
-- 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
Jurisdiction: Canada (British Columbia/Yukon)
Carswell
60
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-by-province
modular approach. The Ontario module includes:
• 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
• Annotations for each legislative provision, including crossreferences to other sections and forms, definitions and
history of recent amendments
-- Topical indexes for each statute
-- Ontario budget documents
-- Interpretation bulletins and guides
-- Provincial tax cases and tax reference tables are recent
additions to this module
Carswell
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.
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 highlights the hot topics
in provincial tax, and features new government documents and
provincial budgets. Provincial & Territorial Tax News provides
Carswell customers with expert analysis and commentary on
important provincial tax developments and trends.
Provincial & Territorial Tax News is available in print, online
and on the Provincial Tax Partner DVD.
Order # A20213-15-65014 $95
01/15 annual subscription newsletter 14–16 pages per issue print or
online A20213-15
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).
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 # 982795-65014 $88
04/10 softcover 854 pages 978-0-7798-2795-4
Jurisdiction: Canada (Federal/Ontario)
Carswell
Jurisdiction: Canada (Québec)
Carswell
61
Tax Court Practice
New Edition
and Gordon Bourgard, LL.B., LL.M.
Portable Tax Court Practice, Act and
Rules 2015
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:
• Hypertext linking
• Folio functionality
• Legislation and cases linking to our premier online tax
service, Taxnet Pro™
This publication’s looseleaf format is updated at least twice per
year, ensuring that it always reflects current information and
changes. Contents include:
• Updated full text of the Tax Court of Canada Act, complete
with sectional annotations, case summaries and statutory
cross-references
• Annotated General and Informal Procedure Rules made
under the Tax Court of Canada Act
• 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
• Complete history of appeals to the Tax Court, both income
tax and GST
• Tax Court of Canada Practice Notes and Notices to
the Profession
• Current directory and contact information for the
Tax Court, Canada Revenue Agency and the Department
of Justice
• 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 # 9574612-65014 $605
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62
Robert McMechan, B.A., LL.B., LL.M., Ph.D., and
Gordon Bourgard, LL.B., LL.M.
Portable Tax Court Practice, Act and Rules 2015 / 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:
• Tax Court of Canada Act and rules
• Quick Reference tool to use in Tax Court
• Easy to carry
• 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 # 986632-65014 $45
05/15 softcover cerlox bound approx. 500 pages 978-0-7798-6632-8
Carswell
Nouveau
Le litige fiscal au Québec et au Canada
Étienne Gadbois, LL.B., M. Juris (Oxford), LL.M., Stephen
Solomon, Marie-Hélène Tremblay, et Caroline Desrosiers
Rédigé par une équipe de spécialistes chevronnés, voici le
premier guide en français consacré au litige fiscal au Québec et
au Canada. Les lecteurs y trouveront, dans un langage clair axé
sur la pratique, les derniers développements dans le domaine
ainsi que des analyses et commentaires de situations pouvant
survenir dans le cadre d’une contestation.
La recherche de l’équilibre
Alors que la contestation fiscale est probablement aussi vieille
que l’impôt lui-même, le litige fiscal contemporain occupe
un rôle déterminant dans le maintien d’un équilibre entre la
nécessité de surveiller l’exercice du pouvoir de taxation délégué
aux autorités fiscales québécoises et fédérales, sous l’égide
d’objectifs de récupération fiscale fixés par les élus provinciaux
et fédéraux, et le besoin d’assurer la conformité fiscale des
contribuables québécois et canadiens.
Une approche pratique
Ce livre se veut un outil indispensable pour les praticiens
qui ne sont pas nécessairement experts dans le domaine
du litige fiscal et qui désirent comprendre ou parfaire
leurs connaissances procédurales et techniques fédérales et
québécoises à l’égard de l’impôt sur le revenu et des taxes à la
consommation (TPS/TVQ). Tout au long de cet ouvrage, les
auteurs ont adopté une approche pratique accompagnée de
plusieurs exemples et tableaux, permettant ainsi d’en faciliter la
lecture et la compréhension. Ils ont divisé l’aspect procédural,
qui couvre le processus de cotisation, la vérification fiscale,
les processus d’opposition et d’appel ainsi que les mesures
de perception, des thèmes contemporains qui s’étendent
au fardeau de la preuve, à la responsabilité fiscale des tiers,
aux procédures impliquant la faillite ou la proposition
concordataire, aux divulgations volontaires et aux principes
d’interprétation des lois fiscales.
No de commande 986311-65014 89 $
11/15 couverture souple env 400 pages 978-0-7798-6311-2
Territoires : Canada (Québec)
Carswell
Tax Aspects of Litigation
Contributing Editor: Bernie Aron, B.A., J.D., 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 # 8202091-65014 $449
Carswell
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:
• The tax and criminal legislative provisions and policies that
determine whether conduct constitutes tax evasion
• The cases where the legislation has been interpreted and
applied, including the latest line of decisions regarding
the impact of the Charter of Rights
• A survey of the defences available to those charged with
tax evasion, in particular the effect of relying on
professional advisors
• 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
• 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:
• Comprehensive approach – Covering all aspects of tax
evasion with respect to income taxes, GST and provincial tax
• In-depth analysis – Exhaustive treatment of the legislation
and case law
Order # 9574655-65014 $465
(1-3 supplements per year)
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.
Order # 982822-65014 $65
Jurisdiction: International
Carswell
63
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 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, le Centre de l’APFF,
et dans le Centre des douanes et de l’accise. 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.
Consultez la page viii pour obtenir une
description complète.
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 8202504-65014 $629
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Income Tax References
Références à la Loi de l’impôt sur
le revenu
André Yelle, B. Comm., CPA, CGA
This is the perfect solution for practitioners seeking a
convenient source of law and expert opinion to supplement
their research.
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.
64
References include:
• Court cases: Tax Court of Canada, Federal Court, Supreme
Court of Canada and the upper courts of the provinces
• 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
• Canada Revenue Agency publications: Information Circulars,
Interpretation Bulletins, Income Tax Technical News
• 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 etrevues 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
Order # / No de commande L90850-65014 $958
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Updated 4 times per year / Quatre mises à jour par année
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4 releases per year / Quatre mises à jour par année 0-88820-121-4
Online/En ligne
Please contact your account representative for detailed product and
pricing information.
Canadian Tax Research: A Practical
Guide, 5th Edition
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 valuable
resource for students and new tax practitioners who 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:
• 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
• The Act: description of the structure of the Act and how to
approach the interpretation of its provisions
• Other Statutes: description of other statutes such as the
Charter, Excise Tax Act, tax treaties and provincial tax
legislation that may be relevant in conducting tax research
• Case Law: sources, citation, reading and interpretation
Order # 982863-65014 $72
08/10 softcover 272 pages 978-0-7798-2863-0
Carswell
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
tant aux étudiants en fiscalité qu’aux professionnels dans ce
domaine, qu’ils soient juristes, administrateurs, comptables
ou économistes.
No de commande 985402-65014 75 $
Carswell
Consultez votre conseiller ou votre conseillère aux ventes pour
plus de renseignements sur ce produit ou pour connaître les
coûts d’abonnement.
Jurisdiction/Territoires: Canada (Federal)
Carswell
65
Les règles d’équité en droit fiscal
québécois et canadien
The Quest for Tax Reform Continues:
The Royal Commission on Taxation Fifty
Years Later
Normand Bérubé
Kim Brooks, B.A., LL.B., LL.M.
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.
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.
No de commande 9267892-65014 49 $
Carswell
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 administration and enforcement.
The tax system plays a fundamental role in a democratic
society. This text is vital for tax scholars, practitioners, and
policy makers interested in questions of tax reform.
Order # 985491-65014 $136
10/13 hardcover 372 pages 978-0-7798-5491-2
Carswell
Canada Tax Cases
Page 7
Corporate Tax Centre
Page x
Miller Thomson on Estate Planning
Page 57
Tax & Estate Planning Centre
66
Page xi
Valuation/Corporate, Finance/Insolvency Library
The Acquisition Value Cycle™:
Creating Shareholder Value Through
Strategic Acquisition
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
value can be created at each stage of the acquisition process,
from corporate strategy development, through to identifying
acquisition candidates, target company analysis, valuation and
pricing, negotiations, due diligence, closing and integration.
Guide to Canadian Business Valuations
Richard M. Wise, B.Com., FCBV, FASA, FRICS, MCBA, CVA,
CFE, C.Arb., Jay E. Fishman, FASA, Shannon P. Pratt, CFA,
FASA, ARM, ABAR, MCBC, CM&AA
This three-volume looseleaf guide has been specifically
designed to:
• Provide practical information that is easy to understand
and use – Incorporates a unique “engagement approach” to
the valuation process, an accessible, step-by-step system.
• Give you the entire picture – Offers valuable insight into
the practices, concepts, and procedures for a variety of
valuation engagements.
• Help you fully understand each step of the valuation
process with “real life” examples – Includes detailed case
studies, sample engagement letters, computation worksheets,
questionnaires, checklists, and forms.
All professionals in this area will find the complete set
of easy-to-use practice aids extremely helpful in their
day-to-day activities.
Order # 9573829-65014 $469
Carswell
Order # 981889-65014 $87
03/09 hardcover 360 pages 978-0-7798-1889-1
Special Bundle Offer
Take advantage of our Special Bundle Offer and save $25 with
the purchase of both The Acquisition Value Cycle™ and Corporate
Finance for Canadian Executives (summary, page 1).
Order # 982232-65014 $176
Carswell
Canada Valuation Service
Ian R. Campbell, BBA, FCA, FCBV, Howard E. Johnson,
MBA, FCPA, FCA, FCMA, CBV, CPA, CFA, ASA, CF, C.Dir.,
Christopher Nobes, HBA, CPA, CA, CBV
With this landmark two-volume service, you are receiving
the most comprehensive guidance on the issues regarding
the principles and approaches to business valuation. Canada
Valuation Service provides in-depth coverage of contentious
valuation issues, including valuation methodologies, rates of
return and minority discounts. This is the indispensable research
saving handbook for business valuators, accountants and lawyers
who demand timely and complete coverage of the practical
issues of valuation and the legislation that affects it.
Taxation, Valuation and Investment
Strategies in Volatile Markets
Editors: James Horvath, MBA, CPA, CA, FCBV, ASA, CFE 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 # 982797-65014 $132
09/10 hardcover 1328 pages 978-0-7798-2797-8
Carswell
Order # 8200501-65014 $669
Carswell
67
Valuing a Business in Volatile Markets
James Horvath, MBA, CPA, CA, FCBV, ASA, CFE
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
change, the economic environment raises new valuation
issues and requires the application of valuation principles and
methodologies in different ways, or in ways that are informed
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).
www.carswell.com/valuation
Order # 982286-65014 $102
06/10 hardcover 848 pages 978-0-7798-2286-7
Carswell
New Edition
The 2015-2016 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 quick
reference you can rely on for immediate access to primary law
and concise commentary.
Features include:
• Full text of the Bankruptcy and Insolvency Act plus a Table
of Concordance
• In-depth commentary and case annotations for each section
of the Act that explains how the legislation applies in practice
• An individual Table of Contents for the General Rules under
the Bankruptcy and Insolvency Act
• Full text of federal legislation, including the Companies
Creditors Arrangement Act, the Wage Earner Protection
Program Act and Regulations, and the Farm Debt
Mediation Act
68
• Position papers and directives issued by the federal
Superintendent of Bankruptcy, preceded by a Table of
Contents for ease of reference
• A comprehensive index to the legislation, commentary,
forms, precedents, tariffs and Superintendent of Bankruptcy
policy statements and directives
Order # 986540-65014 $184
11/15 softcover + eBook approx. 1890 pages 978-0-7798-6540-6
Carswell
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
parties to obtain a much better understanding of how to plan
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
reader with a detailed outline of how a restructuring under the
Companies’ Creditors Arrangement Act (the “CCAA”) is planned
and implemented. It includes sample precedents and genuine
documents from real-life restructurings such as Air Canada,
Algoma Steel, and Nortel.
Order # 982245-65014 $123
Biennial volumes supplied on standing order subscription
Carswell
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
for resolving all of these issues, along with in-depth analysis 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
and Alberta’s highly discretionary division remedy. The scope
is also international, as the text covers relevant case law from all
other common law jurisdictions.
The second and significantly expanded edition of Robert
Klotz’s book is a valuable resource for lawyers seeking to
identify and address the legal implications of insolvency or
bankruptcy occurring in the context of a family breakdown.
“Overall, this book is a valuable resource for practitioners
and judges. It occupies an important niche in the legal
literature by bridging the doctrinal chasm between family
law and the law of bankruptcy. …Klotz accomplishes the
not inconsequential task of sorting through and sorting out
a very large and often discordant body of case law for the
benefit of his readers.”
Tamara M. Buckwold, Professor
Faculty of Law, University of Alberta
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
provincial jurisdictions is practical not only for exporters
involved in cross-border and inter-provincial commerce, but
also for attorneys, export insurers and financial institutions, and
collections agencies whose clients conduct business in Canada.
Order # 804606-65014 $108
Canada Law Book
Order # 9211161-65014 $353
Carswell
Bennett on Collections, 5th Edition
Frank Bennett
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:
• Instructing the Lawyer
• Collection Litigation
• Enforcement of Judgment Debts
• Proceedings in Small Claims Court
• Collection Against Deceased Estates
• Construction Liens
• Bankruptcy.
With forms and precedents for each chapter, along with
legislative cross-references.
Order # 9241001-65014 $126
08/03 softcover 480 pages 0-459-24100-1
Carswell
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
practical guidance along with a detailed range of actions that
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:
• Assemble all the correct information
• Recognize potential problem areas
• Analyze all pertinent facts
• Select the right option and forum in which to
pursue payment
• Guide the case to a satisfactory solution
Order # 981336-65014 $167
01/08 softcover 900 pages 978-0-7798-1336-0
Carswell
69
International Commercial
Secured Transactions
Merchants of Enterprise – Private Equity
in Canada: The Colour and Controversy
David Franklin, Ad.E. and Steven A. Harms
Fidrisk Collection
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.
Miriam Varadi
Topics covered for each country include:
• Differences in the handling, attachment or perfection
• Advantages of being a secured creditor in a global economy
• International letters of credit
• Laws creating Secured Transactions
• Types of personal property which may be secured
• Documents used in the creation of secured transactions
• Priorities of liens
• Secured creditor rights in bankruptcy court
• Tax liens
• Recovery/repossession of collateral upon default in payment
• Deficiency balance claims
In addition, the handbook includes helpful articles on:
• Secured Parties in United States Bankruptcy Proceedings
• Secured vs. Unsecured Creditors
• Trade Credit Insurance
• Intellectual Property and Secured Transactions
• Securitization of Court Judgments
• Trusts
Order # 982391-65014 $120
Carswell
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 # 982130-65014 $136
Order # 982228-65014 $187
Carswell
Private equity firms burst onto the investment scene in a big
way over a decade ago but kept a low profile. When people saw
big household names such as Shoppers Drug Mart and Yellow
Pages being scooped up, they began to ask “Who are those
guys?” Now, Merchants of Enterprise provides the answers.
Miriam Varadi, a professional investment advisor for more
than 25 years, takes you behind the curtain and exposes the
inner workings of private equity firms. Ms. Varadi’s account is
all the more authoritative because she gained unprecedented
on-the-record access to many of the biggest deal-makers in
private equity.
The book deals with the vital issues raised by private equity.
Why did it often outperform public markets? How does private
equity compare to public markets? Did it contribute to the
meltdown? This easy-to-understand book will be of interest
not only to entrepreneurs, investors and their advisors, but also
to everyone concerned with the health
of our financial system.
Order # 981940-65014 $58
Carswell
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 # 985537-65014 $149
Carswell
70
Author Index
A
ALEXANDER, Merle
Taxation and Financing of Aboriginal Businesses
in Canada, The...................................................................................... 25
ALLARD, Marie-Pierre
Recherche en fiscalité canadienne, 4e édition, La.............................17, 65
ALTERMAN, Vivian M.
Financial Principles of Family Law........................................................... 57
APFF
Solutions fiscales - Collection de l’APFF...................................................18
ARON, Bernie
Tax Aspects of Litigation........................................................................... 63
ASTAIDIS, Elisabeth
Practical Guide to Ontario Estate Administration,
Fifth Edition, The...................................................................................56
AWERBUCK, Risa
B
BABINEAU, Marie-Andrée
Fiscalité spécialisée, 29e édition 2016.....................................................55
Fiscalité spécialisée – Problèmes d’impôt solutionnés,
29e édition 2016...................................................................................55
Impôt sur le revenu des particuliers et sociétés
32e édition, 2015-2016...........................................................................11
Impôt sur le revenu des particuliers et des sociétés –
Problèmes d’impôt solutionnés Tome I,
31e édition 2014-2015............................................................................12
Problèmes d’impôt solutionnés Tome II,
31e édition 2014-2015............................................................................12
Réussir la fiscalité à l’EFC, 2e edition........................................................ 17
BAIRD, David E.
Creditors Arrangement Act..................................................................68
BANGS, Peter J.
Tax Planning for You and Your Family 2016....................................... 21, 50
Vous, votre famille et le fisc 2016........................................................22, 51
BOURGARD, Gordon
Portable Tax Court Practice, Act and Rules 2015 / Loi et
Règles de procédure de la Cour canadienne de l’impôt....................62
Tax Court Practice......................................................................................62
BOWEN, Jane
Designing and Using Effective Analytical Procedures.............................. 2
Guide to Preparing Financial Statements.................................................. 3
BRAWN, Sheila
Payroll FAQs 2015......................................................................................44
BROOKS, Kim
Quest for Tax Reform Continues: The Royal Commission
on Taxation Fifty Years Later, The........................................................66
BROWN, Catherine A.
Taxation and Estate Planning...................................................................54
BURKE-ROBERTSON, Jane
Corporate and Practice Manual for Charities and
Not-For-Profit Corporations.................................................................46
BUTLER, Alison Scott
Tax Planned Will Precedents, 4th Edition................................................56
C
CABANA, Paul
GAAR Interpreted: The General Anti-Avoidance Rule.............................10
CADESKY, Michael
Taxation at Death: A Practitioner’s Guide 2015.......................................54
CALVERLEY, C. Anne
Canadian Resource Taxation..................................................................... 24
Introduction to Resource Taxation in Canada.......................................... 24
CAMPBELL, Colin
Administration of Income Tax 2015.............................................................7
Taxation of Corporate Reorganizations, 2nd Edition...............................19
CAMPBELL, Edward
Practitioner’s British Columbia Taxes Annotated, 2016 Edition.............58
CAMPBELL, Ian R.
Canada Valuation Service......................................................................... 67
CANADA BORDER SERVICES AGENCY
Harmonized Tariff Schedule of Canada, The.....................................32, 35
BARETTE, François
CANTIN, Daniel
Loi de Praticien - Loi sur l’administration fiscal 2015,
15e edition – Commentée, La ............................................................. 32
BATES, Paul K.
Sales Force Management in the Financial Services,
2nd Edition............................................................................................ 57
CAPLAN, Kenneth J.
Designing and Using Effective Analytical Procedures.............................. 2
BEAUREGARD, Claude
Principes de fiscalité : Affaires, placements,
financement et situations personnelles – édition 2015......................16
Principes de fiscalité : Affaires, placements, financement
et situations personnelles – Problèmes et solutions,
édition 2015............................................................................................ 17
Spécial Principes de fiscalité (UQAM) : Affaires, placements,
financement et situations personnelles, Édition 2014........................ 17
BENNETT, Frank
Bennett on Collections, 5th Edition..........................................................69
BÉRUBÉ, Normand
Règles d’équité en droit fiscal québécois et canadien, Les...............26, 66
BETHUNE, Carol
BISCOTT, Lynn
Boomers Retire – A Guide for Financial Advisors
and their Clients, 4th Edition, The.......................................................50
Fingertip Guide: Taxation and Financial Planning 2015, The................. 52
Guide to Personal Financial Planning...................................................... 52
CARR, Brian R.
Canadian Resource Taxation..................................................................... 24
Introduction to Resource Taxation in Canada.......................................... 24
CARSWELL
Provincial & Territorial Tax News................................................................61
CARSWELL, APFF
Solutions fiscales - Collection de l’APFF...................................................18
CARSWELL PAYROLL CONSULTING GROUP
Canadian Payroll Manual, The.................................................................. 43
Manuel de paie canadien.......................................................................... 43
Manuel de paie du propriétaire/dirigeant – Québec..............................44
Owner/Manager’s Payroll Manual, The................................................... 43
Payroll FAQs 2015......................................................................................44
CARTER, Terrance S.
Not-For-Profit Corporations.................................................................46
CHODIKOFF, David
Tax Advisor’s Guide to the Canada-U.S.
Tax Treaty, The.......................................................................................40
71
Author Index
Taxation, Valuation and Investment Strategies in
Volatile Markets..................................................................................... 67
FOERSTER, Ronald
Accountants’ Liability in Canada.............................................................. 27
CHONG, Annie
Payroll FAQs 2015......................................................................................44
FRANKLIN, David
Commercial Debt Collection in Canada: A Legal Handbook..................69
International Commercial Secured Transactions..................................... 70
CHOW, Grace
Guide de l’impôt des fiducies, édition 2016 (T3)................................. 11, 49
Taxation at Death: A Practitioner’s Guide 2015.......................................54
Taxation of Trusts and Estates: A Practitioner’s Guide 2016.................. 53
Trust Tax Return Guide, 2016 Edition (T3).........................................22, 49
COCKFIELD, Arthur
Manager’s Guide to International Tax...................................................... 38
Materials on Canadian Income Tax, 15th Edition...................................... 13
COLLISON, Daniel
Financial Advisor’s Guide to Excellence - Becoming a
World-Class Practitioner, The.............................................................. 53
FREEDMAN, Andrew J.
G
GADBOIS, Étienne
Litige fiscal au Québec et au Canada, Le.................................................62
Loi du Praticien – TPS-TVQ – 21e édition 2015 –
Commentée, La...................................................................................... 31
GAMBLE, Ian J.
Taxation of Canadian Mining.................................................................... 24
COOK, Ted
Canadian Tax Research:
A Practical Guide, 5th Edition..............................................................65
GIAKOUMAKIS, John
Crossing Borders: International Acquisitions and
Related Tax Issues, 2nd Edition........................................................... 36
CRONKWRIGHT, Stephen J.
Records and Information Management..................................................... 6
GIBBS, Karen M.
CUERVO-LORENS, Ralph
Tax Evasion................................................................................................. 63
D
DAVIES WARD PHILLIPS & VINEBERG LLP
Carswell’s Pension Manager.....................................................................44
Carswell’s Pension Manual........................................................................44
DESROSIERS, Caroline
DORVAL, Thierry
Responsabilité des administrateurs
pour les déductions à la source, La.....................................................26
DRACHE, Arthur B.C.
Canadian Not-for-Profit News..................................................................45
Canadian Taxpayer, The.............................................................................. 8
Charities Taxation, Policy and Practice.....................................................46
DUNCAN, Garry
Canadians Resident Abroad 2016.......................................................36, 51
Migration to Canada 2016......................................................................... 38
When I Die: Financial Planning for Life and Death, 2016....................... 52
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..............................................................................................14
H
HANLY, Kathleen S.M.
HANSELL, Carol
What Directors Need to Know: Corporate Governance........................... 27
HARMS, Steven A.
International Commercial Secured Transactions..................................... 70
HARVEY, Frédéric
Guide 2012..............................................................................................14
HAYDEN, Peter R.
Foreign Investment in Canada.................................................................. 37
HAYHOE, Robert B.
HICKEY, Paul G.
HOFFSTEIN, Elena
Charitable Giving in Canada.....................................................................45
Principles of Canadian Income Tax Law, 8th Edition............................... 17
HORVATH, James L.
Volatile Markets..................................................................................... 67
Valuing a Business in Volatile Markets.....................................................68
HOULDEN, Lloyd W.
Annotated Bankruptcy and Insolvency Act, The 2015-2016...................68
HULL, Barry
GST & Commodity Tax...............................................................................30
F
I
FASKEN MARTINEAU DUMOULIN
IDEIAS, Paula
Canadian Tax Compliance Guide for Registered
Charities and Non-Profit Organizations............................................. 45
Année d’imposition 2015 (T1).......................................................... 11, 48
Personal Tax Return Guide, 2015 Taxation Year (T1)......................... 16, 48
Practitioner’s Guide to Ontario Corporate Tax 2010................................61
FELDMAN, Giselle
Practitioner’s Ontario Taxes Annotated 2015 Fall Edition......................58
FISHMAN, Jay E.
Guide to Canadian Business Valuations................................................... 67
FLEMING, Jason
CFE/UFE Tax: A Guide to Understanding the Basics of
Canadian Income Taxation, 4th Edition................................................ 9
UFE Case Writing, A Guide to Essential Case Writing Skills
for the Uniform Evaluation................................................................... 22
72
INNES, William I.
Tax Evasion................................................................................................. 63
Author Index
J
L
JENSET, John M.
Guide to Estate & Trust Accounting.........................................................54
LABELLE, André
édition 2015............................................................................................ 17
JOEL, Danielle
JOHNSON, Howard E.
Acquisition Value Cycle™: Creating Shareholder Value
Through Strategic Acquisitions, The................................................. 1, 67
Corporate Finance for Canadian Executives............................................... 1
JOHNSTON, Nigel
Guide 2012..................................................................................................14
JOLIN, Marc
Canada Tax Words, Phrases & Rules/
Dictionnaire fiscal canadien.................................................................64
JONCAS, Patricia
Payroll FAQs 2015......................................................................................44
JUNEJA, RAJ
LAFONTAINE, Michael
Fiscalité spécialisée, 29e édition 2016.....................................................55
Fiscalité spécialisée – Problèmes d’impôt solutionnés,
29e édition 2016...................................................................................55
32e édition, 2015-2016...........................................................................11
Impôt sur le revenu des particuliers et sociétés –
32e édition 2015-2016...........................................................................12
Impôt sur le revenu des particuliers et sociétés –
32e édition 2015-2016...........................................................................12
Réussir la fiscalité à l’EFC, edition 2015-2016.......................................... 17
K
LAMARRE, Paul
KAM, André Fok
From Conflict to Trust: How Mutual Funds Manage
Conflicts of Interest................................................................................. 5
LAY, Ryan
KAMENSKY, Elle
Payroll FAQs 2015......................................................................................44
LESAGE, Marc
Loi du Praticien – Loi sur les impôts du Québec,
19e édition 2015 – Commentée, La.....................................................58
KEEY, Ryan
Canada Tax Manual......................................................................................7
Corporate Tax Return and Provisions Guide,2016 Edition (T2).....10, 22, 48
Guide de l’impôt des sociétés, édition 2016 (T2)...............................23, 49
McCarthy Tétrault’s Canada Tax Service Depreciable
Property Guide.......................................................................................14
McCarthy Tétrault’s Canada Tax Service Tax Elections Guide 2012........14
McCarthy Tétrault’s Canada Tax Service Foreign
Affiliates Guide, 2nd Edition..................................................................15
Practitioner’s Guide to Ontario Corporate Tax 2010................................61
Practitioner’s Guide to Retail Sales Tax and the
Transition to Harmonized Sales Tax 2010 Edition........................33, 58
L’HEUREUX, Louis
Fiducie réputée de la Loi de l’Impôt sur le revenu, La............................... 9
LI, Jinyan
LINDSEY, Theodore
Payroll FAQs 2015......................................................................................44
LOBO, Otto Eduardo Fonseca
World Insolvency Systems: A Comparative Study................................... 70
LOOMER, Sue C.
KERSHMAN, Stanley J.
Credit Solutions: Kershman on Advising Secured and
Unsecured Creditors, 2nd Edition........................................................69
LORANGER, Richard
Records and Information Management..................................................... 6
KERZNER, David
Manager’s Guide to International Tax...................................................... 38
Tax Advisor’s Guide to the Canada-U.S.
Tax Treaty, The.......................................................................................40
MACDONALD, J. Bruce
Carswell’s Benefits Guide.......................................................................... 43
KISELBACH, Daniel
Annotated Customs Act, The 2016........................................................... 33
Canadian Customs Law............................................................................. 32
KLOTZ, Robert A.
Bankruptcy, Insolvency and Family Law, 2nd Edition.............................68
KNIGHT, Jamie
Canada and Quebec Pension Plan and Employment Insurance
Acts: Quick Reference – 2015 Edition..................................................42
KPMG ENTERPRISE™
Canadian Family Business Guide, The....................................................... 8
KPMG LLP
KRISHNA, Vern
Fundamentals of Canadian Income Tax, 9th Edition, The.......................10
Volume I: Personal Tax...........................................................................10
M
MAGEE, Joanne E.
Insight Into Canadian Income Tax 2015-2016..........................................12
Insight into Canadian Income Tax: Problems and
Solutions Manual 2015-2016................................................................12
MAHAFFY, A. Paul
Business Succession Guide, Third Edition................................................ 53
Business Transactions Guide....................................................................... 4
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..........................................................46
MANN, Shari
Compilation Engagements: A Guide........................................................... 1
Guide to Preparing Financial Statements.................................................. 3
Guide to Review and Compilation Engagements...................................... 2
MARINO, Florence
Canadian Taxation of Life Insurance, Eighth Edition...............................55
73
Author Index
MANULIFE FINANCIAL, TAX, RETIREMENT
& ESTATE PLANNING SERVICES
McCARTHY TÉTRAULT LLP
Canadian Federal Budget 2015.................................................................. 8
McCarthy Tétrault’s Canada Tax Service...................................................14
Property Guide.......................................................................................14
Affiliates Guide, 2nd Edition..................................................................15
Guide de référence rapide 2015............................................................15
Quick Reference Guide, 2015................................................................15
McCarthy Tétrault’s Canada Tax Service Tax
Elections Guide 2012.............................................................................14
McMECHAN, Robert
An International Perspective............................................................9, 36
Règles de procédure de la Cour canadienne de l’impôt......................... 62
Tax Court Practice......................................................................................62
MILLER THOMSON LLP
Miller Thomson on Estate Planning......................................................... 57
MOHER, Michael
Ontario Workplace Insurance:
Claims Management and Return to Work.......................................... 43
MONAGHAN, Siobhan
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, 29e édition, 2016....................................................55
Fiscalité spécialisée Problèmes d’impôt
solutionnés 29e édition, 2016..............................................................55
Impôt sur le revenue des particuliers et sociétés
32e édition, 2015-2016...........................................................................11
Impôt sur le revenu des particuliers et des sociétés – Problèmes
d’impôt solutionnés Tome I, 31e édition 2014-2015............................12
Impôt sur le revenu des particuliers et des sociétés – Problèmes
d’impôt solutionnés Tome II, 31e édition 2014-2015...........................12
Principes de fiscalité : Affaires, placements, financement et
situations personnelles – Problèmes et solutions, édition 2015........ 17
MORRIS, D. Bernard
Taxation of Corporations, Partnerships and Trusts,
4th Edition..............................................................................................19
MOTT, John R.
Tax Guide for Investment Advisors, 2016 Edition.................................... 52
MUNRO, Gary H.
Taxation of Farmers and Fishermen......................................................... 25
N
NASSAR, Carla
Canada and Quebec Pension Plan and Employment
Insurance Acts: Quick Reference – 2015 Edition................................42
NATALE, John
74
NICHOLLS, Christopher C.
Corporate Finance and Canadian Law, Second Edition............................ 2
NIKOLAKAKIS, Angelo
Taxation of Foreign Affiliates.....................................................................41
NOBES, Christopher
NOBREGA, Ronald
O
O’BRIEN, Martha
OELSCHLAGEL, Kurt
Taxation of Farmers and Fishermen......................................................... 25
P
PAPILLON, Marc
Fiscalité spécialisée, 29e édition, 2016....................................................55
Fiscalité spécialisée Problèmes d’impôt solutionnés
29e édition, 2016..................................................................................55
32e édition, 2015-2016...........................................................................11
Impôt sur le revenu des particuliers et sociétés – Problèmes
d’impôt solutionnés Tome I, 32e édition 2015-2016............................12
Impôt sur le revenu des particuliers et sociétés – Problèmes
d’impôt solutionnés Tome II, 32e édition 2015-2016...........................12
Principes de fiscalité : Affaires, placements, financement et
situations personnelles – Problèmes et solutions, édition 2015........ 17
PETTIT, Paula
Insurance Acts: Quick Reference – 2015 Edition................................42
POUND, Richard W.
Canada Tax Cases.........................................................................................7
Pound’s Tax Case Notes.............................................................................15
Stikeman Income Tax Act Annotated 2016, 59th Edition........................18
Tax Guide for American Citizens in Canada, A.................................. 35, 50
POYSER, John E.S.
Capacity and Undue Influence...................................................................51
PRATT, Shannon P.
PRYOR, Ian
Guide de l’impôt des fiducies, édition 2016 (T3)........................................11
Taxation of Trusts and Estates: A Practitioner’s Guide 2016.................. 53
Q
QUIGLEY, Ian
Compensation and Tax Strategies............................................................... 1
R
RABINOWITZ, Archie J.
Practical Guide to Ontario Estate Administration, Fifth Edition, The....56
RANGER, Alain
RAUTENBERG, L. Allan
Taxation of Corporations, Partnerships and Trusts, 4th Edition..............19
RAYMOND, James
Writing for the Court.................................................................................. 63
REED, Max
Tax Guide for American Citizens in Canada, A.................................. 35, 50
RICHARDS, Gabrielle M.R.
McCarthy Tétrault’s Canada Tax Service Tax Elections Guide 2012........14
Author Index
RICHARDSON, Elinore J.
Taxation of Financing Arrangements........................................................19
ROCHWERG, Marty
Miller Thomson on Estate Planning......................................................... 57
ROSSITER, Gary
Business Legal Adviser ............................................................................. 27
RUSSELL, Bruce
Tax Hyperion™ - Electronic Newsletter.....................................................21
THAW, Mitchell
Taxation of Mutual Fund Trusts and
Corporations in Canada........................................................................ 24
TIMOKHOV, Vitaly
Tax Advisor’s Guide to the Canada-U.S. Tax Treaty, The.........................40
TKACHENKO, Larissa V.
S
TOBIAS, Norman C.
4th Edition..............................................................................................19
SARRA, Janis P.
Rescue! The Companies’ Creditors Arrangement Act, Second Edition.... 70
TREMBLAY, Isabelle
15e edition - Commentée, La............................................................... 32
SCHOBER, Frank
TREMBLAY, Marie-Hélène
SCHWARTZ, Alan M.
V
SEGUIN, Catherine I.
Guide to Accounting for Not-For-Profit
Organizations, Revised Edition............................................................45
Understanding Accounting for Not-for-Profit Organizations................. 47
SHEPHERD, Nick A.
Governance, Accountability, and Sustainable Development:
A New Agenda for the 21st Century....................................................... 2
VAIR, Peter W.
VAN CAUWENBERGHE, Christine
Wealth Planning Strategies for Canadians 2016................................56
VARADI, Miriam
Merchants of Enterprise – Private Equity in Canada:
The Colour and Controversy................................................................. 70
SHERMAN, David M.
Canada GST Cases....................................................................................29
Canada GST Service..................................................................................28
Canada GST Service Commentary...........................................................29
Canada GST Service Primary....................................................................29
Department of Finance Technical Notes:
Income Tax, 27th Edition, 2015.............................................................. 9
GST & HST Case Notes............................................................................... 31
GST & HST Times........................................................................................ 31
GST Memoranda, Bulletins, Policies &
Info Sheets, 22nd Edition, 2015............................................................ 31
GST Partner................................................................................................30
Lawyer’s Guide to Income Tax and GST/HST – 2015 Edition, The.......... 13
Loi du praticien – Loi de l’impôt
sur le revenue 2016, 33e édition, La..................................................... 13
Practitioner’s Goods and Services Tax Annotated with
Harmonized Sales Tax 2015, 32nd Edition..........................................28
Practitioner’s Income Tax Act 2016, 49th Edition.....................................16
Taxes, Health & Disabilities.......................................................................55
VIDAL, Jean-Pierre
Introduction à la fiscalité internationale au Canada 2015,
4e édition............................................................................................... 37
Introduction to International Tax in Canada, 2nd Edition....................... 37
SHERMAN, Jeffrey D.
Volume I: Planning and Reporting........................................................ 4
Volume II: Operations and Control........................................................ 4
Canadian Treasury Management, Fourth Edition..................................... 4
WHITE, Paula G.
SIGEN, Wayne
Guide to Expense Management................................................................. 5
SINGH, Susan
Canadian Benefits Administration Manual.............................................. 42
SOLOMON, Stephen
SORENSEN, Martin A.U.
Taxation of Corporations, Partnerships and Trusts, 4e Edition...............19
STEVENS, David P.
STILLABOWER, Linda
Taxation of Canadian Business Expansion into the United States..........41
T
TAB PRODUCTS OF CANADA LIMITED
FILELAW® (National)................................................................................... 5
Records Retention: Statutes and Regulations.......................................... 6
VINCENT, François
Transfer Pricing in Canada, 2015 Edition..................................................41
VINER, Earl
Guide to the Taxation of R&D Expenses.................................................. 25
W
WALDRON, John
Wealth Ed: Money Management for Ontario Teachers,
2nd Edition............................................................................................ 52
WERTSCHEK, Rosemarie
Guide 2012..............................................................................................14
WEST, Laura E.
Charitable Giving in Canada.....................................................................45
WISE, Richard M.
WONG, Stephanie
WORLD CUSTOMS ORGANIZATION COUNCIL
Harmonized Tariff Schedule of Canada
Explanatory Notes, The..................................................................32, 36
X
XILINAS, Angelos
Canadian Customs Law............................................................................ 32
XILINAS, Katherine
Canadian Customs Law............................................................................ 32
Y
YELLE, André
Income Tax References / Références à la
Loi de l’impôt sur le revenue................................................................64
YIP, Kevin
75
Title Index
A
Accountants’ Liability in Canada . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Acquisition Value Cycle™: Creating Shareholder
Value Through Strategic Acquisitions, The . . . . . . . . . . . . . . . . . . 1, 67
Administration of Income Tax 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
All States Quickfinder . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
Annotated Bankruptcy and Insolvency Act, The 2015-2016 . . . . . . . . . 68
Annotated Customs Act, The 2016 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
APFF Centre on Taxnet Pro™ / Centre de l’APFF . . . . . . . . . . . . . . . . . . . . x
B
Creditors Arrangement Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68
Bankruptcy, Insolvency and Family Law, 2nd Edition . . . . . . . . . . . . . . 68
Bennett on Collections, 5th Edition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69
Boomers Retire – A Guide for Financial Advisors
and their Clients, 4th Edition, The . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Business Legal Adviser . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Business Succession Guide, Third Edition . . . . . . . . . . . . . . . . . . . . . . . . 53
Business Transactions Guide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
C
Insurance Acts: Quick Reference – 2015 Edition . . . . . . . . . . . . . . . . 42
Canada GST Cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
Canada GST Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
Canada GST Service Commentary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
Canada GST Service Primary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
Canada Income Tax Law and Policy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Canada Tax Cases Index & Citator . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Canada Tax Manual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Canada Tax Manual/Canada Income Tax
Law and Policy Combo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Canada Tax Words, Phrases & Rules/
Dictionnaire fiscal canadien . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
Canada Valuation Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67
Canada’s Tax Treaties 2011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8, 35
Canadian Benefits Administration Manual . . . . . . . . . . . . . . . . . . . . . . . . 42
Canadian Controllership Guide Volume I: Planning and Reporting . . . . 4
Canadian Controllership Guide Volume II: Operations and Control . . . . 4
Canadian Credit and Collection Guide, 2nd Edition, The . . . . . . . . . . . . . 5
Canadian Customs Law . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Canadian Family Business Guide, The . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Canadian Federal Budget 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Canadian Not-for-Profit News . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
Canadian Payroll Manual, The . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xviii, 43
Canadian Payroll Reporter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
Canadian Resource Taxation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Canadian Tax Compliance Guide for Registered Charities
and Non-Profit Organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
Canadian Tax Research: A Practical Guide, 5th Edition . . . . . . . . . . . . . 65
Canadian Taxation of Life Insurance, Eighth Edition . . . . . . . . . . . . . . . . 55
Canadian Taxpayer, The . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Canadian Treasury Management, Fourth Edition . . . . . . . . . . . . . . . . . . . 4
Canadian Value-Added Taxation – A Practitioner’s Guide . . . . . . . . . . . 29
Canadians Resident Abroad 2016 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
Capacity and Undue Influence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
Carswell Payroll Source™ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xvi, 43
Carswell’s Benefits Guide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
Carswell’s Pension Manager . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
Carswell’s Pension Manual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
CFE/UFE Tax: A Guide to Understanding the
Basics of Canadian Income Taxation, 4th Edition . . . . . . . . . . . . . . . . 9
Charitable Giving in Canada . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
Charities Taxation, Policy and Practice . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
Checkpoint® . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xvii
Checkpoint® Catalyst . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xvii
Commercial Debt Collection in Canada: A Legal Handbook . . . . . . . . . 69
Compensation and Tax Strategies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Compilation Engagements: A Guide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Consolidated Customs Statutes and Regulations 2016 . . . . . . . . . . . . . 34
76
Consolidated Ontario Estates Statutes and
Regulations 2016 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56
Not-For-Profit Corporations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
Corporate Finance and Canadian Law, 2nd Edition . . . . . . . . . . . . . . . . . 2
Corporate Finance for Canadian Executives . . . . . . . . . . . . . . . . . . . . . . . . . 1
Corporate Tax Centre on Taxnet Pro™ / Centre de fiscalité
des sociétés . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . x, xi, 25, 26
Corporate Tax Return and Provisions Guide,
2016 Edition (T2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10, 22, 48
Credit Solutions: Kershman on Advising Secured and
Unsecured Creditors, 2nd Edition . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69
Crossing Borders: International Acquisitions and Related
Tax Issues, 2nd Edition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
Customs and Excise Centre / Centre des douanes
et de l’accise . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xii, xiii, 34
D
Department of Finance Technical Notes:
Income Tax, 27th Edition, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Designing and Using Effective Analytical Procedures . . . . . . . . . . . . . . . 2
E
An International Perspective . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9, 36
Estates&TrustsSource™ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xv
F
Fiducie réputée de la Loi de l’impôt sur le revenu, La . . . . . . . . . . . . . . . 9
FILELAW® (National) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Financial Advisor’s Guide to Excellence - Becoming a
World-Class Practitioner, The . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
Financial Principles of Family Law . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57
Fingertip Guide: Taxation and Financial Planning 2015, The . . . . . . . . 52
Fiscalité spécialisée, 29e édition, 2016 . . . . . . . . . . . . . . . . . . . . . . . . 55
Fiscalité spécialisée/ Problèmes d’impôt solutionnés
29e édition, 2016 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
Foreign Investment in Canada . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
From Conflict to Trust: How Mutual Funds Manage
Conflicts of Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Fundamentals of Canadian Income Tax, 9th Edition, The . . . . . . . . . . . 10
Volume I: Personal Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
G
GAAR Interpreted: The General Anti-Avoidance Rule . . . . . . . . . . . . . . 10
Governance, Accountability, and Sustainable Development:
A New Agenda for the 21st Century . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
GST & Commodity Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
GST & HST Case Notes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
GST & HST Times . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
GST Memoranda, Bulletins, Policies and Info Sheets,
22nd Edition, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
GST Partner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
GST Partner Basic . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
GST Special Releases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
Guide de l’impôt des fiducies, édition 2016 (T3) . . . . . . . . . . . . . . . . . 11, 49
Année d’imposition 2015 (T1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11, 48
Guide de l’impôt des sociétés, édition 2016 (T2) . . . . . . . . . . . . . . . . 23, 49
Guide to Accounting for Not-For-Profit Organizations,
Revised Edition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
Guide to Canadian Business Valuations . . . . . . . . . . . . . . . . . . . . . . . . . . 67
Guide to Estate & Trust Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
Guide to Expense Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Guide to Personal Financial Planning . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52
Guide to Preparing Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . 3
Guide to Review and Compilation Engagements . . . . . . . . . . . . . . . . . . . 2
Guide to the Taxation of R&D Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Title Index
H
Harmonized Tariff Schedule of Canada, The . . . . . . . . . . . . . . . . . . . 32, 35
Harmonized Tariff Schedule of Canada Explanatory Notes, The . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32, 36
I
32e édition, 2015-2016 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
32e édition 2015-2016 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
32e édition 2015-2016 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Income Tax References / Références à la loi de l’impôt
sur le revenu . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
Income Tax Special Release Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Insight into Canadian Income Tax 2015-2016 . . . . . . . . . . . . . . . . . . . . . . 12
Insight into Canadian Income Tax: Problems and
Solutions Manual 2015-2016 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
InsolvencySource™ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xvi
International Commercial Secured Transactions . . . . . . . . . . . . . . . . . . . 70
Introduction à la fiscalité internationale au Canada 2015,
4e édition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
Introduction to International Tax in Canada, 3rd Edition . . . . . . . . . . . . 37
Introduction to Resource Taxation in Canada . . . . . . . . . . . . . . . . . . . . . 24
J
Journal of International Taxation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
Journal of Taxation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
L
Lawyer’s Guide to Income Tax and GST/HST
– 2015 Edition, The . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Litige fiscal au Québec et au Canada, Le . . . . . . . . . . . . . . . . . . . . . . . . . 62
Loi du Praticien – Loi de l’impôt sur le revenue 2016,
33e édition, La . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
15e edition - Commentée, Le . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Loi du Praticien – Loi sur les impôts du Québec,
19e édition 2015 – Commentée, La . . . . . . . . . . . . . . . . . . . . . . . . . . . 58
Loi du Praticien – TPS-TVQ – 21e édition 2015 –
Commentée, La . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
M
Manager’s Guide to International Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
Manuel de paie canadien . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xviii, 43
Manuel de paie du propriétaire/dirigeant – Québec . . . . . . . . . . . . . . . 44
Materials on Canadian Income Tax, 15th Edition . . . . . . . . . . . . . . . . . . . . 13
McCarthy Tétrault’s Canada Tax Service . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Property Guide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Affiliates Guide, 2nd Edition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
– Guide de référence rapide 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
McCarthy Tétrault’s Canada Tax Service Quick Reference
Guide, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Guide 2012 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Merchants of Enterprise – Private Equity in Canada:
The Colour and Controversy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70
Migration to Canada 2016 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
Miller Thomson on Estate Planning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57
O
Ontario Workplace Insurance: Claims Management
and Return to Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
Owner/Manager’s Payroll Manual, The . . . . . . . . . . . . . . . . . . . . . . . . . . 43
P
Payroll FAQs 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
Personal Tax Return Guide, 2015 Taxation Year (T1) . . . . . . . . . . . . . 16, 48
Règles de procédure de la Cour canadienne de l’impôt . . . . . . . . . . 62
Pound’s Tax Case Notes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Fifth Edition, The . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56
Practitioner’s Core Tax Library . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Practitioner’s British Columbia Taxes Annotated, 2016 Edition . . . . . . 58
Practitioner’s Goods and Services Tax Annotated with
Harmonized Sales Tax 2015, 32nd Edition . . . . . . . . . . . . . . . . . . . . . 28
Practitioner’s Guide to Ontario Corporate Tax 2010 . . . . . . . . . . . . . . . 61
Practitioner’s Guide to Retail Sales Tax and the
Transition to Harmonized Sales Tax 2010 Edition . . . . . . . . . . . 33, 58
Practitioner’s Income Tax Act 2016, 49th Edition . . . . . . . . . . . . . . . . . . 16
Practitioner’s Ontario Taxes Annotated 2015 Fall Edition . . . . . . . . . . . 58
Premium Quickfinder® Handbook . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
et situations personnelles – édition 2015 . . . . . . . . . . . . . . . . . . . . . 16
Principes de fiscalité : Affa ires, placements, financement
édition 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Principles of Canadian Income Tax Law, 8th Edition . . . . . . . . . . . . . . . . 17
Private Company: A Legal and Business Guide for Owners
and Managers, Second Edition, The . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Provincial & Territorial Tax News . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61
Provincial TaxPartner™ – Alberta, Northwest Territories
and Nunavut . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
Provincial TaxPartner™ – All Provinces . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
Provincial TaxPartner™ – Atlantic Provinces . . . . . . . . . . . . . . . . . . . . . . 60
Provincial TaxPartner™ – British Columbia and
Yukon Territory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59, 60
Provincial TaxPartner™ – Manitoba and Saskatchewan . . . . . . . . . . . . . 59
Provincial TaxPartner™ – Ontario . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61
Provincial TaxPartner™ – Québec . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
Q
Quest for Tax Reform Continues: The Royal Commission on Taxation
Fifty Years Later, The . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66
Quickfinder® Handbook, 1040 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
R
Recherche en fiscalité canadienne, 4e édition, La . . . . . . . . . . . . . . . 17, 65
Records and Information Management . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Records Retention: Statutes and Regulations . . . . . . . . . . . . . . . . . . . . . . 6
Règles d’équité en droit fiscal québécois et canadien, Les . . . . . . . . . 26, 66
Rescue! The Companies’ Creditors Arrangement Act,
Second Edition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70
Responsabilité des administrateurs pour
les déductions à la source, La . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
Réussir la fiscalité à l’EFC, edition 2015-2016 . . . . . . . . . . . . . . . . . . . . . . 17
RIA Complete Internal Revenue Code (Winter 2016 Edition) . . . . . . . . . 39
RIA Federal Tax Handbook, 2016 Edition . . . . . . . . . . . . . . . . . . . . . . . . . 39
RIA Federal Tax Regulations, Winter 2016 Edition . . . . . . . . . . . . . . . . . 40
RIA Guide to Sales and Use Taxes, 2015 Edition . . . . . . . . . . . . . . . . . . . 40
S
Sales Force Management in the Financial Services,
2nd Edition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57
SEC Guidelines: Rules and Regulations (2015 Edition) . . . . . . . . . . . . . 40
Small Business Quickfinder® Handbook . . . . . . . . . . . . . . . . . . . . . . . . . . 41
Solutions fiscales – Collection de l’APFF . . . . . . . . . . . . . . . . . . . . . . . . . 18
Solutions fiscales – Impôt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Solutions fiscales – Taxes à la consommation . . . . . . . . . . . . . . . . . . . . . 32
financement et situations personnelles, Édition 2014 . . . . . . . . . . . . 17
Stikeman Income Tax Act Annotated 2016, 59th Edition . . . . . . . . . . . . 18
77
Title Index
T
Tax Advisor’s Guide to the Canada
– U.S. Tax Treaty, The . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
Tax Aspects of Litigation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63
Tax Court Practice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .62
Tax Evasion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63
Tax Guide for American Citizens in Canada, A . . . . . . . . . . . . . . . . . . 35, 50
Tax Guide for Investment Advisors, 2016 Edition . . . . . . . . . . . . . . . . . . . 52
Tax Hyperion™ - Electronic Newsletter . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Tax Planned Will Precedents, 4th Edition . . . . . . . . . . . . . . . . . . . . . . . . . 56
Tax Planning For You and Your Family 2016 . . . . . . . . . . . . . . . . . . . . 21, 51
Tax Times . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Tax & Estate Planning Centre on Taxnet Pro / Centre de planification
fiscale et successorale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xi, xii, 54
Taxation and Estate Planning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
Taxation and Financing of Aboriginal Businesses
in Canada, The . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Taxation at Death: A Practitioner’s Guide 2015 . . . . . . . . . . . . . . . . . . . . 54
Taxation of Canadian Business Expansion
into the United States . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
Taxation of Canadian Mining . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Taxation of Corporate Finance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Taxation of Corporate Reorganizations, 2nd Edition . . . . . . . . . . . . . . . 19
4th Edition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Taxation of Farmers and Fishermen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Taxation of Financing Arrangements . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Taxation of Foreign Affiliates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
Taxation of Mutual Fund Trusts and Corporations
in Canada . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Taxation of Real Estate in Canada . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Taxation of Trusts and Estates: A Practitioner’s Guide 2016 . . . . . . . . . 53
Volatile Markets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67
Taxes, Health & Disabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
Taxnet Pro™ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . vii, viii, 64
TaxPartner™ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
TaxPartner™ Basic . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
TaxPartner™ Basic+ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Thomson Reuters ProView™ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xiii, xiv
Transfer Pricing in Canada, 2015 Edition . . . . . . . . . . . . . . . . . . . . . . . . . 41
Trust Tax Return Guide, 2016 Edition (T3) . . . . . . . . . . . . . . . . . . . . . . . . 22
U
UFE Case Writing, A Guide to Essential Case Writing Skills for
the Uniform Evaluation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Understanding Accounting for Not-for-Profit Organizations . . . . . . . . .47
V
Valuing a Business in Volatile Markets . . . . . . . . . . . . . . . . . . . . . . . . . . . 68
Vous, votre famille et le fisc 2016 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
W
Wealth Ed: Money Management for Ontario Teachers, 2nd Edition . . . 52
Wealth Planning Strategies for Canadians 2016 . . . . . . . . . . . . . . . . . . . 56
What Directors Need to Know: Corporate Governance . . . . . . . . . . . . . .27
When I Die: Financial Planning for Life and Death, 2016 . . . . . . . . . . . . 52
World Insolvency Systems: A Comparative Study . . . . . . . . . . . . . . . . . . 70
Writing for the Court . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63
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XYZ Model Financial Accounts: Preparing Financial Statements
Under IFRS and Canadian Accounting Standards 2012 . . . . . . . . . . 3
XYZ Model Financial Accounts Workbook 2012 . . . . . . . . . . . . . . . . . . . . 3
78
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committed to continuing its partnership with the professional
community in promoting access to Carswell products.
6.4 Confidentiality
All pricing information related to this agreement is confidential
pricing information of Carswell. Customer agrees that disclosure
of any pricing information related to this agreement would
cause immediate harm to Carswell. Thus Customer agrees to
keep all such pricing information confidential, and Customer will
take all reasonable precautions against any disclosure of such
pricing information to any third person.
6.5 Online
Access to online services is provided subject to a Licence
Agreement which is available for viewing on the related product
website. “Customer” in these terms & conditions is “Subscriber”
or “User’ in the Licence Agreement.
6.6 Amendment
With effect after the expiry of the notice to the Customer (which
shall be deemed to have been given by Carswell upon posting
online on www.carswell.com or any other general or product
specific website of Carswell), Carswell may amend these Terms
and Conditions, other than with respect to price, during any
Term of the contract, by giving at least 30 days prior notice
of the amended Terms and Conditions to the Customers in
writing or online, subject to the Customer’s termination rights
below. Customer may terminate this Agreement immediately
upon giving written notice to Carswell within 30 days of being
deemed to have received notice from Carswell of amended
Terms and Conditions. Any other amendment must be in writing
and signed by both Carswell and the Customer.
Catalogue prices are current to January 1, 2016 and are subject to change without notice. Prices are subject to a shipping and handling charge
and applicable taxes. Customers located outside of Canada will be invoiced in equivalent U.S. funds.
83
Training: Online Services and Electronic Products
Carswell Learning Consultants deliver professional, customized
programs for our electronic products and online services. We
cater to your unique learning style by providing you with a
selection of course formats and materials.
For training information, please visit the Customer Learning
Centre at www.carswell.com/learning
My
Account
MyAccount is a free service
on www.carswell.com that
provides easy access to
account information and
our new secure online
payment features.
To request your password,
call us at 1-800-387-5164
(416-609-3800 for GTA
customers)
84
Doing Business with Carswell
Contact Us
Telephone
Fax
General inquiries
8:30 a.m. to 5:30 p.m. (Eastern Time)
Toronto and International 416-298-5082
Canada and U.S.
1-877-750-9041
Canada and U.S.
1-800-387-5164
Mail
Technical Support
8:00 a.m. to 8:00 p.m. Monday to Friday
9:00 a.m. to 5:00 p.m. Saturday and Sunday
(all Canadian time zones)
Canada and U.S.
1-800-387-5164
Reference Support
8:00 a.m. to 9:00 p.m. Monday to Friday
(Eastern Time)
Canada and U.S.
1-800-387-5164
Please note WestlawNext Canada technical
support is available 24 hours a day,
seven days a week.
Product Returns
Carswell, a Thomson Reuters business
Attention: Customer Relations
One Corporate Plaza
2075 Kennedy Road
Toronto, ON M1T 3V4
Canada
Online
www.carswell.com
MyAccount (including online payment)
Direct and easy access to your Carswell account
information on www.carswell.com is a simple
click away. Contact a Customer Relations
representative at 1-800-387-5164
(or 416-609-3800 in Toronto) to register for
our MyAccount service.
All product returns are to be shipped prepaid via
traceable method to ensure proof of delivery, to:
Carswell, a Thomson Reuters business
Distribution Centre
245 Bartley Drive
Toronto, ON M4A 2V8
Regional Offices
Toronto
Montréal
Distribution Centre
One Corporate Plaza
2075 Kennedy Road
Toronto, ON M1T 3V4
Phone:416-609-3800
1-800-387-5164
Fax:416-298-5082
1-877-750-9041
430, rue St-Pierre
Montréal, QC H2Y 2M5
Téléphone : 514-842-3937
1-800-363-3047
Télécopieur : 514-842-7144
245 Bartley Drive
Toronto, ON M4A 2V8
Phone: 416-759-4411
Fax: 416-759-5415
Vancouver
Phone:1-877-685-1109
Fax:1-877-750-9041
85
Fax Order Form – Master Copy
Ordered By:
Deliver To: Name:
Name:
Title:
Title:
Company:
Company:
Address:
Address:
City:
Prov.:
Postal Code:
Same address as Ordered By
City:
Prov.:
Postal Code:
Payment Method:
Bill my Carswell Account #:
P.O. #:
YES, I would like to stay current and receive emails featuring
special offers, new product announcements and the latest
Telephone #: (
Fax #: (
)
ext.
)
news from Carswell.
Email Address:
We are pleased to accept credit payments by phone during standard business
hours, Monday to Friday. Customers can also use our MyAccount online self
serve system to pay an invoice using a credit card.
Signature:
(Order must include signature and telephone number to be processed.)
My Order: Please send me the following:
Qty
Product
Order Number
Shipping and handling are extra. Price(s) subject to change without notice and subject to applicable taxes.
86
Price
Ordering
Secure ordering www.carswell.com Search the Catalogue to find your product description. Enter the quantity and
select “Add to Cart.” Select “Proceed to Checkout” to place your order – or choose “Continue
Shopping” to add more products to your order.
Online
www.carswell.com
Telephone
Please have your order number ready when ordering.
Toll-Free (Canada and U.S.): 1-800-387-5164
Toronto/International: 416-609-3800
Fax
Complete enclosed fax order form:
Toll-Free (Canada and U.S.): 1-877-750-9041
Toronto/International: 416-298-5082
Three convenient delivery options
Shipping Terms: FOB shipping point
1. Standard Delivery
Our experienced Shipping Team will select the carrier that provides the most efficient and
economical delivery from our warehouse to your door.
2. Rush Delivery – Subject to Product Availability
For print and CD-ROM products rush delivery is available on request at an additional cost.
Place your order before 11:00 a.m. Eastern time to have the order shipped to arrive the next
business day at any major city in Canada or the U.S.
3. Customer pick-up – GTA only
You can arrange to pick up your order directly from our Toronto Distribution Centre. Please
advise the Customer Relations Department when you place the order. For pickup orders,
credit card payment is required.
Satisfaction Guarantee
If you are not completely satisfied, simply return the invoice, along with any material received (in
resaleable condition), within 30 days of the invoice date.
One Corporate Plaza, 2075 Kennedy Road, Toronto Ontario Canada M1T 3V4
Toll Free: 1-800-387-5164 • Fax: 1-877-750-9041 • Online: www.carswell.com

1-800-387-5164 (416-609-3800 for GTA customers)

Transcription

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