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

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

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Shipping August 2010

Please note that our CCH Canadian Income Tax Act with Regulations, Annotated – Academic 90th Edition is only available to post-secondary students or institutions and can be purchased alone, or as part of a tax bundle for even greater savings.  For more information, please follow the links below:

Introduction to Federal Income Taxation in Canada, 31st Edition

Federal Income Taxation: Fundamentals, 3rd Edition

The 90th edition of the Canadian Income Tax Act with Regulations, Annotated – Academic is filled with accurate, up-to-date content and highlights proposed legislative changes that make it indispensable for tax professionals.

Editorial Notes

This edition continues the CCH practice of providing valuable cross-references and editorial notes from leading tax experts to assist you with Canada’s complex tax laws. In-depth commentary and cross-references to various types of related information are clearly identified, making it even easier to find the answers you need to make smart decisions quickly.

The Canadian Income Tax Act with Regulations, Annotated – Academic  encompasses the latest developments that are essential to your practice, including:

The full text of the Income Tax Act and Regulations as amended to July 5, 2010

• Proposed amendments from Bill C-9 to implement certain proposals from the 2010 federal Budget including:
  • Changes to the definition of “taxable Canadian property” affecting the taxation of non-residents
  • Changes to rules for certain payments made to RESPs or RDSPs through programs administered by a province or third party
  • Changes relating to refunds of overpayments for tax withheld on payments to non-residents
  • Changes regarding Canadian residents receiving U.S. social security benefits
  • Changes regarding taxation of Universal Child Care Benefits paid to single parents
  • Changes to medical expense credit for cosmetic procedures
  • Extension of mineral exploration tax credit
• Draft legislation to implement changes to TFSA rules
• Proposals on reporting tax avoidance transactions
• Bill C-288 – Private member’s bill regarding a tax credit for new graduates working in designated regions
• Remaining 2010 Budget proposals not included in Bill C-9

Regulations

• Final Regulations
  • amending provision regarding revoking, amending or extending time

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

The authoritative Income Tax Act

The Autumn 2010 edition of the Canadian Income Tax Act with Regulations, Annotated is filled with accurate, up-to-date content and highlights proposed legislative changes that make it indispensable for tax professionals.

Editorial Notes

The 90th edition continues the CCH practice of providing valuable cross-references and editorial notes from leading tax experts to assist you with Canada’s complex tax laws. In-depth commentary and cross-references to various types of related information are clearly identified, making it even easier to find the answers you need to make smart decisions quickly.

The Canadian Income Tax Act with Regulations, Annotated encompasses the latest developments that are essential to your practice, including:

The full text of the Income Tax Act and Regulations as amended to July 5, 2010

• Proposed amendments from Bill C-9 to implement certain proposals from the 2010 federal Budget including:
  • Changes to the definition of “taxable Canadian property” affecting the taxation of non-residents
  • Changes to rules for certain payments made to RESPs or RDSPs through programs administered by a province or third party
  • Changes relating to refunds of overpayments for tax withheld on payments to non-residents
  • Changes regarding Canadian residents receiving U.S. social security benefits
  • Changes regarding taxation of Universal Child Care Benefits paid to single parents
  • Changes to medical expense credit for cosmetic procedures
  • Extension of mineral exploration tax credit
• Draft legislation to implement changes to TFSA rules
• Proposals on reporting tax avoidance transactions
• Bill C-288 – Private member’s bill regarding a tax credit for new graduates working in designated regions
• Remaining 2010 Budget proposals not included in Bill C-9

Regulations

• Final Regulations
  • amending provision regarding revoking, amending or extending time to file
    elections
  • amending Schedule VIII regarding prescribed universities outside of Canada
  • implementing technical amendments to various regulationsPending amendments to the Income Tax Act
• Draft regulations regarding CCA for oil sands projects and clean energy generation equi

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

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

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

Updated Topical Coverage:

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

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Paperless trial balance and engagements.

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

Target Audience

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

Features include:

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

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

Table of Contents

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

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

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

Topics covered:

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

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

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

Chapter 2: Taxable Supplies of Real Property

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

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

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

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

This reference book is produced annually. The 2010 edition is consolidated to May 31, 2010.

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Introduction to Federal Income Taxation in Canada, 31st Edition gives you a smart learning advantage – here’s how:

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

New this year – Student Study Guide:  This guide contains the solutions to the Review Question, Multiple Choice Questions, and Exercises, as well as additional study material and a glossary.

Income Tax Act compliant

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

Reality checked

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

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

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

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

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

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

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Now in its second edition!

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

Features & Coverage:

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

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Features include:

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

Loose leaf and DVD updated monthly. Internet updated continuously.

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

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

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

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

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

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

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

Resources

• The Bottom Line Magazine: Canada's premier newspaper for accountants – The Essential GAAR Manual
• CCH Publishes First Comprehensive GAAR Manual (11/04/2006)

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