Legislative Proposals and Explanatory Notes Relating to Income Tax


Book Description

Part 1 contains legislative proposals related to the Income Tax Act and part 2 contains explanatory notes for each proposal. The proposals relate to such matters as employee stock options, deductions form income, property, capital gains & losses, child care expenses, exploration & development expenses, successor rules, debt forgiveness, tax credits, partnerships, mutual fund corporations & trusts, and compliance.







Legislative Proposals, Draft Regulations and Explanatory Notes Relating to Income Tax


Book Description

Presents & explains legislative proposals & draft regulations relating to the Income Tax Act, Budget Implementation Act, Bank Act, Cooperative Credit Associations Act, Income Tax Contraventions Interpretation Act, Tax Court of Canada Act, and Trust & Loan Companies Act. Matters covered include the disability supports deduction, indexation, tax credits, mutual fund corporations & trusts, charities, penalties, non-resident investors, and appeals.










Revised Explanatory Notes Relating to Income Tax


Book Description

Provides revised explanations of provisions of proposed federal income tax legislation with regard to such matters as: leasing properties, amounts owing by non-residents, indirect loans, loans through a partnership or trust, foreign affiliate status, definitions, scientific research and experimental development, adjustments to cost base, foreign accrual property income, income earned in a province, the Canada child tax benefit, investment tax credits, tiered partnerships, transitional rules, mutual fund trusts, recovery of credits, transfer pricing, and foreign property information reporting.




Legislative Proposals and Explanatory Notes on Taxation of Non-resident Trusts and Foreign Investment Entities


Book Description

The first part of this document contains proposals for amendments to the Income Tax Act provisions related to taxation of non-resident trusts & foreign investment entities. The second part contains notes that explain the proposals. The amendments relate to such matters as the income from business or property, capital gains, definition of eligible property, foreign investment entities, amalgamation, prevention of double taxation, part-year residents, exempt corporations, deductions, penalties, withholding taxes, foreign reporting requirements, transfer of property, and disposition of capital interests.




Model Rules of Professional Conduct


Book Description

The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.