2010/2011 CICA Product Catalogue

Te ch

R is

no

ch Ma ch ed o ce nc nc is k te &R la su Te Ma no na no dC te e Co e  ra ch el na Ma na lo ge l B d ll no nc o at o us g g B ge B n m C g l lo ec em us y us ag ed en ol e le in e me gy ti o in e y  ine log ct le Co Prac ent nt ss Prac t  y  em e c i  n s s o l t Ta s s& &F  s le ns Prac  Ta io &F Prac nt  Ta tic x i na ns Fin  Acc ina tice x Ta e Ma x  Acc tic  C nc a t IC A Ma x nc ou nc ice Acc CIC CIC e Ma e ou na na e e nt Ha Ma AH AH ou nt ge Inf i g na n nd Inf Inf na em nt an ing an m g& or ge bo g or ing en or db db m a ent me &A As o t m m o o  k & s ti o nt  a a o ss ok u &R As R is ti o tio k& R is ra ura  nT &R su nT R is nc k Ma ela Re ech k Ma ra nc e e l t k Ma ela ch at ed na nc  e na no te ed no B ge e Co ge dC na lo Bu C l m l me gy ge og Bu ol sin ol en l ec nt me l y sin le  t es Prac  Ta ect ct nt s& es Prac  Ta i io o s  Fin x ns n &F x tic Ta tic an  i na x s CIC e Ma A e A c cc nc cc AH e Ma CIC na ou ou e n an AH Inf ge n n d Inf tin tin an me or bo o db g nt ma g& ok r oo ti o  As & R & As R is k& nT s su e ura la k Ma ra ech Re te nc la d n n te ag e ol Co dC og e Bu ol y  m en s in e le Prac t  ct ss io & tic ns Fin e  Acc anc e ou nt ing & Ma

2010 / 2011 CICA product catalogue

k Ma

na ge me at As nt ed su  Co ra Ta ll x nc at ec e io CIC ti o nT AH ns me ech Bus  an in e nt n A db o cc s  s& lo nd oo R is o un Fin bo k& k Ma gy  tin ok a Re n P g n rac c ou &R la ag e &A nt te el em tic ss Inf ing dC at e u e an n e ra o Ma ol t dC &A rm ce n le n c ss ol a Ta a  rac ct e t ge ura io Inf le x  io m tic n c B o ns e t u n T C nt io e Ma rm ech sin ce IC A n at   e  s n H s n R is io Ta  o Bu s ag nT Acc and x k Ma log sin em b e y o o ch e C e ec ss na un IC A  ok nt no tio &F ge ti n  &R Ha lo ns R i g n us el nd is k gy an &A  in e at bo  Acc Ma ce ss ed ss P o n u rac  k& ou ag r &F lo I n nt Re tic em f gy i na ing la en e Ma orm  Ma te t Prac nce a&A na  dC na  ge Ta ss Inf ol ge t u x m ic at ra le en  e Ma or ed ct CIC nc t ma i Co n o e A tio Ta ag ns  su ll x nT Bu em  ra ec s e e tio nc CIC in e ch nt e ns n AH s at  s& ol R is io  Bu nT Acc and k Ma ogy s i ne bo ech me  ou ss na ok nt no nt & g &  i e lo Fin ng Re an R is an la &A db k Ma gy  t c o s ed cc su Prac e  ok na ou rInf &R ge nt t ice or me el ing nc at nt ma Ma ed &A e  n a C Ta s Inf su ge ol x ice ra l or  ec Ma CIC n ma ti o na A ti o c e  Ta n g s x nT Bu em  s e e CIC in e ch nt on no AH ss  s R is & l a nd Acc k Ma ogy sin b  o o e &R

el

CAstore.ca

CIC A Prac Han db tic o  e Ma ok Bu &R s i Re ne na el la ss g at em te & ed me e d F n i Co na nt Co t n l   le ce R is R is Inf c  tio Inf k Ma Acc orm k Ma ns or na at ou  ma io Acc Ta n T g em x  ntin e o e nt g& un ch C   ti no Prac ICA As Ta s l H o u x  a tic ra gy n  Bu C nc e Ma dbo  sin Re Prac e o e na k& la ss Bu te ge t &F Re me sin dC me la i n nt es ol an nt t e  s  le dC ce  R is Inf ct R is  ol io I k Acc orm k Ma n l ns ec fo Ma na at ou  rm na io g A Ta n a e g cc nT tio tin me em x ou ech nt g& nT  CIC n  t ech no Prac As ing AH Ta su lo n x  an &A tic ra g Bu y ss CIC nc e Ma dbo sin u Prac e AH ok ra es na an s& Bu &R ge t ic d sin el Fin me e Ma b at es an nt ed s& na ce 

Ma on Prac ed Ha &A n &F na Co nd Te i na ss ge tic ll ch u b &A n ra o m ec e no ce ok en ss tio lo  ura Man t &R me I n g n a s el y nt fo ge Ta nc a r m  e Acc  Prac te ma en Ta Inf d tio t Bu o x Co or tic Re ll Ris unti CIC si n e ma e la e n Ma k Ma ct ss ti o AH g& Prac ted io na &F nT an As na Co g i n e d e s g t a l ch m u b &A ice e le nc ra oo en no ct ss e  m en nc k& lo io ura Man t me e Inf ns  gy Re ag  nt Ta nc la B or   em x  e A t  P m e e cc rac  Ta Inf n a d C tio t Bu o x Co IC or tic Re Ris unti CIC si n e ma e Ma llec n Te la n k ss ch ti o AH g& tio Ma Prac ted na &F n nT an As ns na Co g i n e d e s g tic  a ll ch m u b &A em n ra oo Acc en ec e no en ss t nc tio k & ce  lo ura Man t me e Inf ns  R is gy Re ag  nt Ta nc la Bu or  k  em x  e A t  P s m e e cc rac  i Ta n n a Inf d C t es t Bu o x Co IC A io or tic Ris unti CIC si n e ma Ha e Ma llec n Te n k ss ch ti o nd g& AH tio Ma na &F no nT a As ns na g i na l ech ndb e s o ge  me ura nc oo Acc gy no nt e  m en nc k& o lo  t e un Inf  R is gy Re Ta la Bu or k Ma t  x t Prac sin ma  ed na CIC tio es Co g tic s& A n l Ha Te e Ma lec Fin ch n t a db io na no About the CICA Contents ns oo ge lo  k& me g A y The CICA together with the provincial, territorial Introduction..................................................................

1 nt cc  o P  rac un and Bermuda Institutes/Ordre of Chartered AcCICA Handbook & Related Collections...............3 R is tin k Ma countants, represents a membership of approxiCICA Handbook ..........................................................

4 g& As mately 75,000 CAs and 12,000 students in Canada CICA Handbook Collections.................................... 5 nag em and Bermuda. The CICA conducts research into Accounting & Assurance .........................................7 en t current business issues and supports the setting Audit and Assurance.................................................. 8 of accounting, auditing and assurance standards Financial Reporting . ................................................ 10 for business, not-for-profit organizations and govFeatured Authors........................................................13 ernment. It issues guidance on control and goverBusiness & Finance................................................15 nance, publishes professional literature, develops Business Financing . ..................................................16 continuing education programs and represents Financial and Business Management................. 17 the CA profession nationally and internationally.

Financial Planning.......................................................18 Featured Authors........................................................19 To learn more, visit www.cica.ca Information Technology.......................................21 Audit and Security ...................................................22 Management.................................................................22 Practice Management..........................................23 Practice Management..............................................24 Practice Development..............................................25 CA Tools for Success................................................26 Practice Tools............................................................... 27 Featured Authors.......................................................28 Risk Management .................................................31 Risk Oversight and Governance Collection....32 Tax...........................................................................35 Income Tax....................................................................36 GST/HST & Excise Tax...............................................41 Customs..........................................................................43 Provincial Taxes.......................................................... 44 Featured Authors.......................................................45 Index — by title......................................................47 Index — by subject................................................49 Order Information.................................................51 Order Form............................................................52

2010 / 2011 CICA product catalogue

Hn An db en Ce nA  gy on  ol oo t Ce AC  ge tA s  og Co bu k&  x me R A I I y s u s nF nt An CC Re I k n  CIC n oR tIn mA ou Ce lA PR  A H ess mA R Is g te nA AC nt  & A d t b Ax km ge Ing FIn tIC nd Io us Co n e  A A bo In e &A ll nC nA te mA CIC ok eC ss ss CH on e ge nA AH t u & & n m I ge te on RA ol FIn en An CH m n s o t An db en Ce  gy on no oo t Ce AC  tA s  lo C b k  x R Is gy ou us &R AC  InF nt I k n  C n Co el oR tIn IC A mA es PR  At un s& mA R Is g nA AC HA e tIn d t bu km g FIn nd Io Co eg & tICe sIn n A An b ll nC te mA oo es As Ag eC CA CH e nA k& s& su em t n I HA g on RA ol FIn en em nd n s o t An en Ce  gy no bo t Ce AC  tA  lo ok Co bu  x R gy &R  Is k InF sIn un CC  C el oR tI n IC A mA es ou PR At s& mA g nA AC nt HA ed t km g Ing F tIC nd Io I nA Co en e An b &A ll nC te mA oo Ag eC ss ss e nA k& em tIo CHn uR &F g ol en em An ns I nA o t db en Ce  gy nC  oo t AC  tA  e Co bu k& x R  Is k InF y sIn un Re C oR tI n IC A mA es lA PR s& mA g te nA AC HA tIn d t g F t nd Io I nA ICe Co eg& n b ll nC te mA oo As eC e ge nA k& su tIo CHn me ge RA o n lo nt me nC s An gy nt  Introduction e Ce AC tA   Co bu  x R  CICA s Isservices InF the ungroup is committed to providing you member Re I k C n oR IC A mA andtIservices es products lA ng with to help your productivity s& mA innovative te nA HA Ct d t ginformation F nd professional needs. this past year, we ICe I nA on your Co and Imeet ebo llaunched nC tethe updated mA le knotia.ca online research platform, making o C ss e C nA k& Hn tIo for users uR geit easier to search, save, and share documents from more o An n l me CIC s og and tax titles that Ce than 100 accounting on the site. nt  Areside y AC  tA HA  t C bu x I R n o o Iskcontinually also expanding our dbof products to asn t range un CIC WesIare ne oo t eC mA Ing new Cfinancial ss o you by providing many and related Asist k &services that H l nA HA n l &F eC professionals. ol gof Rthe meet the demands nd I nA e- today’smfinancial el transit o A Io nA gy At oo andnthe n tion to b IFRs adoption of accounting standards Ce ge ed s  for private As k& P m Cof s RA AC preparation enterprises will have a significant en on the uR impact ol C C t m le A t o n e financial statements for bothn publicly accountable and private I Ct u C C R Is nt em t e Io I k enterprises. throughout  the year, we will continue to introduce ng ns An tA bu InF m A A  & x saInsmooth ge nA new and enhanced products toohelp transition As AC Rm youmake e m g C s Co s e e I u At CA private s &enterprises, to IFRs and the new accounting standards for n m R un t Io en An H F n tIn A I t Ce and leverage the new practices to provide services, nA more  R Is tebetternd g& n  tA k bo to provide Ce Hn cost effectively. In these changing times, it’sCimportant bu mA As x ok  ol s n su In e InF value, and it is our commitment to help you do justothat.

CIC Ag &R RA gy s e o e A s nC m lA Rm  of the HA &F en e te the 2010/2011 CICA Product Catalogue contains a selection PR A n I t t n d d AC Io  An bu bo Co more popular resources that we have available. For a more extennt t tIC C A sIn ok ll e x e e C e es sive list of the products and services that are available through m &R Ct Hn InF C An s& I I e ol CA on l o the CICA, visit our website at www.cica.ca, or our store website Ag At og Rm s HA em e y At dC nd at CAstore.ca.

AC en Io ol PR t Co nt l A un eC eC R Is tIn CtIC tIo H km sincerely, e g n m An s &A A nA Ag ss A ge em uR me en An nt t Ce  tA bu x sI CIC AH A brian loney director, Publishing, member services

1

G]c` `SaSO`QV Sf^S`WS\QS Xcab U]b PSbbS` 4]` []`S bVO\ % gSO`a 1VO`bS`SR /QQ]c\bO\ba ]T 1O\ORO VOa PSS\ O b`cabSR ^cPZWaVS` ]T OQQ]c\bW\U O\R bOf W\T]`[ObW]\ =c` `Sd]ZcbW]\O`g Y\]bWO QO `SaSO`QV ^ZObT]`[ Wa \]e SdS\ TOabS` O\R SOaWS` b] caS ´ OZZ]eW\U g]c b] aSO`QV aOdS O\R aVO`S R]Qc[S\ba T`][ []`S bVO\ bWbZSa 8]W\ bVS `SaSO`QV `Sd]ZcbW]\ DWaWb Y\]bWO QO `Sd]ZcbW]\ b]ROg

&R ok &R dC tIo ed on HA A tIo HA Co HA el nd el ol &R s Co ns nd ns ll nd At CIC At le bo l e b e   C l l C o e e bo Ct e AH ICA A CIC C ok d t d o C te Io ICA Io k& Co ok tIo Co An A &R n d H n s l H A HA l s n C & R db l l  el An nd ol s  el eC eC Re nd C oo At C d b l A t I t l C I C e t o b C b I I e A o A o Ct k& ICA ed oo AH ok dC te ns ns H Io An d Co k& An Re ol HA &R  n  C db s lA ll ol le db CIC n Re CIC el eC te oo Ct le oo lA At A CIC A tIo dC Io C k t H e H k tIo ed AH d An ns &R An &R ns ol Co ns Co db db  el le el  ll CIC A o l oo  Ct At C le te eC ok CI AH Io ed k& Ct dC tIo ICA &R ns Io Co A H o R n A n n e  l e s l n d l l s lA le CIC  db b At eC te Ct CIC ed tIo  oo A H ook d I o A C k ns C & An ns ol ol HA &R Re  db  l l n l e e e CIC At db Ct oo lA Ct e o I t A I o k& dC on ed ok n s  HAn ol Re Co &R d le lA l bo CIC el le Ct te At ok C A Io dC e H n & d A ol s R n C el db le o CIC At Ct ed A H ook Io ns Co An &R  db el CIC At oo AH ed k& An Re db lA oo t k& Re

With the changes to Canadian financial reporting, audit and assurance standards, CAs need a trusted source for all their professional standards information. the CICA Handbook & Related Collections section includes CICA’s official pronouncements, and other key resources to aid in the transition to International standards, Accounting standards for Private enterprises, and the new Canadian Auditing standards.

CICA Handbook & Related Collections

ns 

3

CICA Handbook & Related Collections

CICA HANDBOOK

4

Completely restructured to reflect the new accounting and assurance changes, the CICA Handbook – Accounting and Assurance contains the official pronouncements of both the Accounting Standards Board and the Auditing & Assurance Standards Board.

CICA Handbook – Assurance Completely restructured to reflect the Auditing & Assurance Standards Board’s adoption of the International Standards on Auditing (ISAs) as Canadian Auditing Standards (CASs), the CICA Handbook – Assurance contains CSQC 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements; 36 Canadian Auditing Standards; retained Sections and Guidelines; and a complete set of the existing Handbook contents.

Internet/DVD/Download

Print (softcover)

CAstore.ca/hbkaa-cat2

CAstore.ca/hbkas-cat2

CICA Handbook – Accounting (CICAACC) Completely restructured to implement the Accounting Standards Board strategy for adopting different sets of standards for different categories of entities, CICA Handbook – Accounting contains the up-to-date information necessary to meet the changing professional standards.

CICA Public Sector Accounting Handbook (PSACC) The CICA Public Sector Accounting Handbook provides you with all the information you need on accounting and assurance as it relates to the public sector. It contains standards and guidance with respect to matters of accounting and financial reporting in the public sector, as issued by the Public Sector Accounting Board (PSAB).

CICA Handbook – Accounting and Assurance (CICAA&A)

Internet/DVD/Download/Print (softcover)

CAstore.ca/hbkacc-cat2

Internet/DVD/Download/Looseleaf

CAstore.ca/psacc-cat2

Chartered Accountants of Canada 2010/2011 Product Catalogue

CICA HANDBOOK COLLECTIONS CICA Standards and Guidance Collection, (CICAHB), Electronic A complete electronic collection of CICA’s official pronouncements, this comprehensive collection provides up-to-date information on the changes to the accounting and assurance standards, and the transition to IFRs, Accounting standards for Private enterprises, as well as the new Canadian Auditing standards. It allows you to easily move between hundreds of cross references, search for any word or phrase, find all the relevant references at once and copy text from your database, then transfer it to a file which can be used by any word processing package. Includes: • Accounting Handbook • Assurance Handbook • Public sector Accounting Handbook • Plus additional reference information

CICA Standards and Guidance Collection, Print Edition A complete collection of CICA’s official pronouncements, the CICA standards and guidance Collection gives you all the information you need on the changes affecting accounting and assurance standards. this broad collection includes the CICA Handbook – Accounting, CICA Handbook – Assurance, and Management’s Discussion and Analysis.

CICA Handbook & Related Collections

171/ AbO\RO`Ra O\R 5cWRO\QS 1]ZZSQbW]\

Print (softcover)

CAstore.ca/hbkprint-cat2 CICA Handbook Plus (HBPLS), Electronic

Internet/DVD/Download 

A broad electronic collection of CICA’s official accounting pronouncements, including CICA Handbook – Accounting and Canadian Accounting and Auditing Reference Service (CAARs), CICA Handbook Plus addresses the changes affecting accounting and assurance standards in Canada today.

CAstore.ca/cicahb-cat2

Internet/DVD/Download 

CAstore.ca/hbpls-cat2

For more information or to order, visit: CAstore.ca

5

Research Monitor

RM

CICA Handbook & Related Collections

Management’s Discussion and Analysis (MD&A) Management’s Discussion and Analysis provides principles and a framework to help preparers identify and organize appropriate information for their md&A disclosures, emphasizing aspects of existing regulation and, in places, adding dimensions that go beyond existing regulation. the framework provides a structure for preparing a fact-based disclosure document that gives a reader the ability to look at the issuer “through the eyes of management”.

Internet/DVD/Download/Print

CAstore.ca/mda-cat2

this complimentary e-newsletter is a valuable source of research reports on various topics relevant to the CA profession. distributed bimonthly, each issue features summaries of, and links to research reports on the web. subscribe to Research monitor today — it’s free. bimonthly email newsletter www.cica.ca/researchmonitor Risk Oversight and Governance Collection Part of an ongoing series of boardroom briefings written under the guidance of prominent business leaders, these publications will help board members to ask tough questions, recognize signs of success and signs of imminent problems and also reflect and learn for the future.

Internet/DVD/Download/Print

CAstore.ca/rogc-cat2 (see pages 32-33 for further details) Professional Accountant’s Reference Service (PARS) this extensive collection includes some of CICA’s most comprehensive titles, including: CICA Handbook – Accounting, Federal Income Tax Collection Lite, and The Complete Guide to the Goods and Services Tax. Internet/DVD/Download

CAstore.ca/pars-cat2

6

Chartered Accountants of Canada 2010/2011 Product Catalogue

CICA’s Accounting and Assurance publications address the changes taking place in financial reporting and assurance. Whether you are part of a not-for-profit organization, private or publicly accountable enterprise, we have many products which provide comprehensive guidance and practical systems to help practitioners implement the changes to comply with the professional standards.

Accounting & Assurance

As ou un tIn &A g& CC As As AC su n tIn su ou g& su ss Co As RA RA RA uR g & tIng nt un A s n u ss nC nC An I Ce & n R tIn A uR An g& As ss e e Ce  g A su C u A  &A n A e R AC ss AC RA CC Ce An  AC u ss Co Co A ou n  C R C C C uR e ou An un AC un Co e nt A C n C tIn tIn u Ing A e t o A n CC I  A nCe un CC g tIn g & A ng & o &A  & o t CC un g& Ing As AC As ss ss ou tIn untI A su u s & u ss nt ng uR RA As RA g& RA u I A n ng su &A nC RA nC n C A Ce e RA ss e nC ss e uR nC  uR e AC AC A An AC e C C C  A C Co C ou ou C o A e Co CC un un nt  nt un ou tIn tIn Ing Ing tIn nt g& g & & g& & As As As As As su su su su R R R RA An An An nC Ce Ce Ce e   AC AC AC Co Co un un t tIn g &

7

PRACTICE DEvELOPMEnT matters

Accounting & Assurance

AuDIT AND ASSuRANCE

Bob Stewart, BSc, MBA

Coming Summer 2010!

Canadian Professional Engagement Manual (C•PEM) Stuart Hartley, CA•IT, FCA the comprehensive Canadian Professional Engagement Manual (C•Pem) is designed to assist practitioners in conducting audit, review and other assurance and compilation engagements for small- and medium-sized entities.

Volume 1 provides a summary of key requirements and concepts, including the new Canadian Auditing standards (CAss); Volume 2 provides a practical step-by-step approach to completing an engagement, including two illustrative case studies. C•Pem also includes a Cd with PdFs of the sample letters, reports, engagement forms, and the general Purpose model Financial statements.

C•Pem subscribers may also order the sample letters, forms, and reports in Word and excel formats.

Practice Development Matters offers timely guidance and strategies for getting the best results from your investment in practice development and marketing activities. the articles in each issue offer practical steps that firms of any size can implement to ensure: • prospect pipelines are being replenished; • leads and referral sources are well nurtured; and • the firm’s market position is recognized, maintained and even enhanced. marketing is an important business activity for every CA firm. Practice development matters can help you succeed.

Quarterly newsletter For more information or to order, visit: CAstore.ca/pdm-cat2

Internet/DVD/Download/2 Volumes – Print includes CD

CAstore.ca/cpem-cat2

Coming Summer 2010! exCluSively For C•Pem SubSCriberS Canadian Professional Engagement Manual Electronic Templates Customize the C•Pem practice aids to meet the circumstances of the specific engagement with these fillable electronic templates (Word or excel), including engagement forms, sample letters and reports as contained in the manual. these templates can save you time and money while ensuring completeness and consistency.

Available only to current C•Pem subscribers.

Internet/CD

CAstore.ca/cpemt-cat2 Quality Assurance Manual (QAM) Stuart Hartley, CA•IT , FCA ; Marcus A. Guenther, CA, MBA updated to address the changes to the quality control standards, the CICA’s comprehensive Quality Assurance Manual (QAm) will help firms to implement compliance measures, and develop and document their own policy manuals and systems of quality control. QAm includes sample Quality Control Policy manuals, commentary and guidance on quality control objectives, practice aids and other reference materials, as well as a Cd with sample policy manuals, letters, forms and worksheets.

Internet/DVD/Download/Looseleaf

CAstore.ca/qam-cat2 8

Chartered Accountants of Canada 2010/2011 Product Catalogue

Canadian Accounting and Assurance Reference Service (CAARS)

Application of Computer-Assisted Audit Techniques

A complete electronic collection of the most popular CICA accounting, financial reporting and assurance titles, CAARS is automatically updated to include new accounting, assurance and financial reporting titles issued by the CICA Studies and Standards department.

Each title is completely cross-referenced to the CICA Handbook for instant access.

Designed to assist internal and external auditors of both large and small enterprises, as well as CFOs, CIOs and other executives and their staff who can benefit from the use of computer-assisted audit techniques (CAATs) perform more effective and efficient risk assessment, certification, and compliance audits.

Internet/DVD/Download

CAstore.ca/acaat-cat2

Print (softcover)

Accounting & Assurance

CAstore.ca/caars-cat2

Interactive Data — Building XBRL Into Accounting Information Systems

A comprehensive research study, Interactive Data — Building XBRL Into Accounting Information Systems explores the implementation and business process implications of using Extensible Business Reporting Language (XBRL) at different levels in an organization’s information structure.

Integrity in the Spotlight: Audit Committees in a High Risk World

J. L. Goodfellow, FCA; M. J. Sabia, BA, JD This book focuses on the critical necessity of establishing, managing and nurturing effective relationships among the board of directors, the audit committee, management and the external auditors.

Print (softcover)

CAstore.ca/integrity-cat2

Print (softcover)

CAstore.ca/xbrl-cat2 Solutions for Today’s Privacy Issues Privacy is a key concern to all Canadian organizations.

Solutions for Today’s Privacy Issues provides both a clear roadmap and practical tools to address privacy issues and risks which are critical to your business.

Looseleaf

CAstore.ca/solutions-cat2

For more information or to order, visit: CAstore.ca

9

Accounting & Assurance

FINANCIAL REPORTING Byrd & Chen’s Canadian Advanced Accounting Clarence Byrd; Ida Chen Written in an easy-to-understand style, Canadian Advanced Accounting provides coverage of key advanced financial accounting topics — with an analysis of the impact of the transition from Canadian GAAP to IFRS. It contains over 600 pages of comprehensive guidance, covering all areas that are a standard part of advanced financial accounting courses, and giving you the background you need to prepare for the incorporation of IFRS into Canadian GAAP. Internet/DVD/Download/Print (softcover)

CAstore.ca/caa-cat2

NEW Financial Reporting in Canada under IFRS (FRICIFRS) Nadi Chlala, FCA, FCMA; Andrée Lavigne, CA; Maryse Vendette, CA Financial Reporting in Canada under IFRS (FRICIFRS) is designed to help preparers of financial statements, practitioners and students gain a better understanding of IFRS. It examines and explains IFRS requirements illustrating their application using real-world extracts of financial statements from companies that have already adopted IFRS. Packed with over 1,000 pages of comprehensive guidance, this practical guide provides an overview of IFRS and discusses how the requirements differ under the Canadian reporting system.

International Financial Reporting Standards (IFRS) This searchable collection provides you with the complete set of International Financial Reporting Standards incorporating International Accounting Standards and Interpretations. Additionally, it includes all current IASB Exposure Drafts, Draft Interpretations, and a Glossary of Terms. Subscribers also have access to monthly updates, which incorporate revisions and amendments of Standards and Interpretations that have been issued.

Internet/DVD/Download

CAstore.ca/ifrs-cat2 Canadian Securities Reporting Advisor (CSRA) Practical reference service designed to assist public companies meet securities reporting and disclosure obligations, including prospectus and continuous disclosure filings. Intended for senior financial reporting managers, securities practitioners, and corporate finance analysts, the service is also an indispensable reference resource for professional staff engaged in public company audits or regulated transactions.

Includes Canadian Securities Update semi-weekly email news service.

Internet/DVD/Download (plus annual email subscription)

CAstore.ca/csra-cat2

Internet/DVD/Download/Print (softcover)

CAstore.ca/fricifrs-cat2 Financial Reporting in Canada (FRIC) Andrée Lavigne, CA; Diane Paul, CA; John Tang, CA Financial Reporting in Canada (FRIC) provides a detailed discussion and illustration of Canadian GAAP, and a comprehensive survey and analysis of the financial reporting practices of 200 Canadian corporations. With your FRIC subscription you will also receive the Supplement to Financial Reporting in Canada. The supplement highlights the changes to Canadian accounting standards and helps FRIC readers find the appropriate resources for understanding the 2009 Canadian GAAP requirements.

Internet/DVD/Download/Print (softcover)

CAstore.ca/fric-cat2

10

Chartered Accountants of Canada 2010/2011 Product Catalogue

designed for private enterprises, including manufacturing or commercial enterprises, Model Financial Statements — General Purpose for Private Enterprises will give you the guidance you need to prepare consistent financial statements that reflect the professional standards.

Print (softcover) plus templates on CD

CAstore.ca/mfsgp-cat2 Model Financial Statements — not-for-Profit Organizations Model Financial Statements — Not-for-Profit Organizations provides examples of the various financial statement disclosure and presentation options offered by the professional standards, as well as not-for-profit-specific notes and comments.

Print (softcover) plus templates on CD

CAstore.ca/mfsnp-cat2

neW Model Financial Statements — IFRS/IAS Model Financial Statements — IFRS/IAS is designed to help publicly accountable enterprises prepare for the implementation of IFRs and comply with the new financial reporting obligations.

Report On Industry

ROI

Accounting & Assurance

Model Financial Statements — General Purpose for Private Enterprises

A bi-monthly newsletter for CAs in industry Report on Industry e-newsletter is a valuable source of timely synopses of news, research, events, best practices, standards and regulations, recent publications and more — with links to the web-based sources.

Subscribe today — it’s free.

Visit: www.cica.ca/roi

Print (softcover) plus templates on CD

CAstore.ca/mfsifrs-cat2

For more information or to order, visit: CAstore.ca

11

Accounting & Assurance

NEW

Coming Spring 2010!

Corporate Reporting to Stakeholders This research study on corporate reporting to stakeholders aims to promote effective communication between a company and its stakeholders by providing useful guidance to preparers of corporate reports. The study, prepared by current and former Corporate Reporting Awards judges, is based on an in-depth review of the annual reports and websites of 125 companies that have participated in the CRA program.

The Canadian REIT Handbook The Canadian REIT Handbook answers your questions on the challenging issues that face the Canadian REIT sector and a broad spectrum of other matters from a legal, tax, financial, securities and business perspective.

Print (softcover)

CAstore.ca/crs-cat2

NEW Using Graphics in Corporate Reporting Using Graphics in Corporate Reporting sets out basic principles and best practices for preparing graphics. It will help management ensure that graphics are accurately and effectively portrayed in an easily understood manner for investors and other stakeholders. The report offers a framework for preparing accurate graphics. Purchasers also receive a complimentary companion booklet entitled Practical Guidance for Preparing Graphics.

CAstore.ca/reit-cat2

Coming Spring 2010!

REALpac Handbook: Recommended Accounting Practices for Real Estate Investment and Development Entities Reporting IFRS

Teresa Neto, CA A comprehensive guide for real estate investment and development entities in applying IFRS. This handbook outlines recommended accounting practices, policies and disclosures in applying relevant IFRSs, as issued by the International Accounting Standards Board, and related accounting interpretations, as issued by the International Financial Reporting Interpretations Committee, for those transactions common to the real estate industry.

CAstore.ca/realifrs-cat2

Print (softcover)

CAstore.ca/ugcr-cat2

12

Chartered Accountants of Canada 2010/2011 Product Catalogue

Stuart Hartley, CA•IT, FCA

Nadi Chlala, FCA, FCMA

Canadian Professional Engagement Manual, Quality Assurance Manual

Financial Reporting in Canada under IFRS

Stuart Hartley is the President of FocusROI Inc., a specialized consulting firm that provides value to professionals through training, accounting firm monitoring, project management, risk management and internal auditing services. Stuart is a chartered accountant in the UK and in Canada and has worked extensively in the United States. Prior to joining FocusROI, he was a senior audit Partner with BDO Dunwoody LLP. During that time, he was the National Director of Accounting and Auditing and a member of the CICA’s Auditing Standards Committee. He helped develop BDO’s international audit methodology and has trained extensively on auditing practice and CaseWare implementation around the world. Before BDO, he spent two years with the Auditor General of Canada where he developed methodology for performing value-for-money assignments. He is also a popular speaker and has written many articles and professional training courses.

Marcus A. Guenther, CA, MBA Quality Assurance Manual Marcus Guenther is a Vice President at FocusROI Inc. He has extensive experience in performing audits and being audited. He works with corporations and accounting firms to improve office workflow and maximize the benefit from accounting and auditing automation tools.

Prior to joining FocusROI, Marcus was a Senior Audit Manager at BDO Dunwoody LLP. He was responsible for audit, tax and accounting engagements for entities in municipal government, manufacturing, high-tech and distribution. Prior to BDO, he spent several years working for a large multinational automotive parts manufacturer as the Manager of Financial Reporting.

Nadi Chlala has been a full professor at the École des sciences de la gestion of Université du Québec à Montréal since 1978. He was an academic partner at Fujitsu Canada (2008-2009) and at Raymond Chabot Grant Thornton (2001-2008). Nadi is the author of a number of books, articles and research papers in the field of accounting. In 1995, he received the L.S. Rosen Award presented by the Canadian Academic Accounting Association in recognition of his exceptional contribution to accounting education in Canada.

Clarence Byrd & Ida Chen Byrd & Chen’s Canadian Advanced Accounting, Byrd & Chen’s Canadian Tax Principles — Professional Edition

Accounting & Assurance

Featured Authors

For over 20 years, Clarence Byrd & Ida Chen have been developing and publishing materials on income taxation and financial reporting. Their books and textbooks are widely used by accountants and professional accounting organizations in Canada, as well as in university and college courses, and by accounting students studying for professional examinations.

Clarence Byrd has been teaching tax and financial reporting at Canadian universities since 1969 and is currently a Professor at Athabasca University. In addition to his teaching and writing, he has lectured extensively to accounting professionals and students across Canada.

Ida Chen is the Vice-President of Clarence Byrd Inc., an organization that provides accounting education materials and services.

For more information or to order, visit: CAstore.ca

13

Accounting & Assurance

Featured Authors (continued) AnDRéE LAvIGnE, CA Financial Reporting in Canada under IFRS, Financial Reporting in Canada Andrée lavigne, has been a principal in the research studies department of the Canadian Institute of Chartered Accountants since 1994. she is responsible for conducting research projects designed to stimulate discussion and debate and to provide guidance on issues of importance to the accounting profession. before joining the CICA, Andrée taught and participated in research projects at the university level. In her early career, she practiced public accounting for several years. Andrée is the author of a number of books, articles and research papers.

MARySE vEnDETTE, CA Financial Reporting in Canada under IFRS maryse Vendette is an Associate Partner with deloitte & touche llP (montreal), where she specializes in helping clients resolve complex accounting issues under Canadian gAAP, us gAAP and IFRs. In her 20 years with deloitte, maryse has spent the past eight years in the montreal gIos group serving public and private companies alike across various industries.

TERESA nETO, CA REALpac Handbook teresa neto is responsible for advising ReAlpac, its Financial best Practices Committee and members, in regard to national and international real estate accounting policy and financial reporting, including managing updates to the ReAlpac Accounting Practices Handbook and authoring a new, soon to be published, ReAlpac IFRs Accounting Practices Handbook. she is also responsible for the planning, development and delivery of ReAlpac’s training program for real estate accounting professionals in the areas of Canadian gAAP and IFRs. teresa is the ReAlpac liaison on the Real estate equity securitization Alliance (ReesA) regarding IFRs work.

In addition, teresa runs ReAlpac’s Insurance and Risk management Committee and manages the accounting administration and financial reporting for ReAlpac. teresa has over twenty years of varied work experience and joined ReAlpac in January 2006 after nine years in the telecommunications industry. teresa held various senior Finance roles and most recently was the director, treasury at mts Allstream Inc. Previous to her telecommunications career, teresa worked in the Consumer Packaged goods and newspaper industries.

maryse is a subject matter expert on IFRs, revenue recognition and business combinations issues for deloitte Canada, which means that she is consulted on a regular basis to establish the firm’s positions on these issues.

As a montreal leader for IFRs initiatives, maryse also provides IFRs conversion services and training. she assists many large entities in their IFRs conversion efforts, is a frequent speaker at several internal and external conferences, actively participates in publication efforts including translation and is at the forefront of IFRs initiatives within the Canadian firm.

14

Chartered Accountants of Canada 2010/2011 Product Catalogue

bu FIn s& nA es e us es us e FIn sIn Ce  s& An nC s& Ine Ine FIn An bu bu es e bu Ce FIn FIn ss ss A F Ce s s s I nC Ine sIn nA Ine  A &F An & & b  nC e bu us nC FIn FIn ss e ss bu Ce InA s e Ine sIn s& e &F An An bu &F sIn  n e s Ce FIn InA Ce Ce sIn bu bu InA s& ss es bu s sIn  A  es nC &F sIn  nC Ine FIn nC bu b s b es e I e e u nA us ss &F e An sIn ss  sIn  s& Ine nC bu &F InA Ce bu &F es es FIn e s s I s s  s n n I Ine s&  nA In &F An C An &F bu bu ss nC Ce Ce InA ess InA sIn e  b sIn e & &   nC es us nC  FIn es bu bu s& Ine e  FInA e s& An sIn sIn n s F C FIn bu Ce bu s I es es sIn sIn e  b nAn An  s& s& C bu es Ce e u e F FIn ss sIn InA sI s&  An &F es bu nC FIn ness Ce s I s n e An Ine An &F   Ce bu Ce ss bu InA sIn  sIn & nC bu es es e  FInA sIn s s& nC bu es FIn e s s  In &F An InA ess Ce &  nC bu sIn e  es s&

In today’s fast-paced environment, your business strategy must continually evolve. this means being up-to-date on the latest business, financing, and financial planning techniques, trends and legislation.

Whether it’s for your own business, or you are advising clients, CICA’s business & Finance publications are your best source for practical guidance and time-saving resources.

Business & Finance

es s&

15

Business & Finance

BUSINESS FINANCING The Canadian Business Financing Handbook (CBFH) Gary A. Fitchett, CA; John Alton, CA, MBA With insightful commentary and practical, real-world planning considerations, The Canadian Business Financing Handbook is your primary resource when you need to research the financial marketplace, identify the obstacles and pitfalls of financing, and understand the legal and tax implications of financing in Canada.

Internet/DVD/Download/Looseleaf

CAstore.ca/cbfhb-cat2

Purchase & Sale of Privately-Held Businesses

W.P. Albo, FCA; A. Bryk, CA; A.D. Pigott, MBA The most practical examination of the purchase and sale process available in Canada today, the Purchase & Sale of Privately-Held Businesses is a key resource for business owners, corporate executives and their professional advisors.

Print (hardcover and softcover)   — Templates on CD also available

CAstore.ca/psphb-cat2 Selling Your Private Company Howard E. Johnson, CA, MBA, FCMA, CBV, CPA, CFA, ASA This straightforward and practical guide provides business owners with a sound understanding of the stages involved in the private company sale process and what they can do when planning and executing the sale to better achieve their personal and financial objectives.

Print (softcover)

CAstore.ca/sellcomp-cat2 The Valuation of Business Interests I.R. Campbell, FCA; Howard E. Johnson, CA, MBA, FCMA, CBV, CPA, CFA, ASA Valuation and pricing are comprehensive tasks that require rigorous analysis and judgment. The Valuation of Business Interests can help you understand the practical application of underlying concepts and principles involved in business valuation and pricing.

Print (softcover)

CAstore.ca/vbi-cat2

16

Chartered Accountants of Canada 2010/2011 Product Catalogue

Professional Services Checklist Collection Brian J. Wilson, CA, B COMM, LL B, TEP; Nancy Jane Bullis, BA, LL B, LL M

Coming Spring 2010!

With over 140 ready-to-use checklists, the Professional Services Checklist Collection is designed to assist you in preparing or reviewing common commercial business transactions as well as tax and financial planning engagements. The accompanying CD includes Word files for customizing your engagement and Adobe PDF files for reference and printing.

The Canadian Business Compliance Manual* Brian J. Wilson, CA, B COMM, LL B, TEP; Nancy Jane Bullis, BA, LL B, LL M Written in a clear, topical format, The Canadian Business Compliance Manual provides practical guidance on a broad range of day-to-day business issues that confront financial professionals in both industry and public practice. It is the general business information reference resource for professionals who need a comprehensive overview of the legal requirements and associated administrative and compliance information being used in Canadian business today. *formerly The Accountant’s Manual

Internet/Looseleaf — both versions include Word and PDF templates

CAstore.ca/pscc-cat2

NEW

The Accountant’s Handbook of Fraud Prevention and Detection

Linda A. Robinson, CA•IFA, CPA

Internet/DVD/Download/Looseleaf

CAstore.ca/cbcm-cat2

Business & Finance

FINANCIAL AND BUSINESS MANAGEMENT

Model Agreements, Resolutions and Contracts (MARC)

Brian J. Wilson, CA, B COMM, LL B, TEP; Nancy Jane Bullis, BA, LL B, LL M Model Agreements, Resolutions and Contracts is a practical collection of more than 300 sample agreements, letters, resolutions and commercial contracts, designed to assist financial professionals, in both industry and public practice, who need straightforward sample agreements or other documents to meet a variety of commercial, corporate, tax and other business needs.

The accompanying CD includes customizable Word files and Adobe PDF files for reference and printing.

Designed to help manage the risk of fraud, deal with suspected fraud, and protect against liability exposure, The Accountant’s Handbook of Fraud Prevention and Detection is an invaluable tool in the fight against fraud.

It provides a comprehensive discussion of the many issues that face businesses today, including case studies based on real-world fraud cases, a sector-by-sector discussion of key vulnerabilities and preventative controls, as well as an accompanying CD of practical checklists.

Internet/DVD/Download/Looseleaf

CAstore.ca/fraud-cat2

Internet/Looseleaf

CAstore.ca/marc-cat2

For more information or to order, visit: CAstore.ca

17

Business & Finance

FINANCIAL PLANNING Personal Financial Planner’s Manual David R. Gobeil, CA this two-volume, 1,500-page comprehensive, practical guide gives you fingertip access to the myriad of facts, figures, definitions, strategies and general information required to do a financial plan today. updates keep you current with all the changes that affect this rapidly growing field.

Looseleaf  

CAstore.ca/pfp-cat2

1/

74 B

5

Recruiting Canada’s premier financial professionals has never been easier.

www.casource.ca

18

Chartered Accountants of Canada 2010/2011 Product Catalogue

@2

CA source is the exclusive national job source for Chartered Accountants: • Immediate resume database access for instant results • Highly targeted advertising to reach financial professionals • new advertising and sponsorship opportunities

Gary A. Fitchett, CA

Brian J. Wilson, CA, B COMM, LL B, TEP

The Canadian Business Financing Handbook, The Financing Toolkit for Small & Medium Businesses A chartered accountant for over 40 years, Gary Fitchett has practiced with specialization in Financial Consulting, 11 years as a partner of a national accounting firm and most recently as managing partner of Management Synergistics. Gary’s particular areas of focus are entrepreneurship, new business formation and expansion, technology development, financing, mergers and acquisitions, and strategic planning. Gary is well-known across Canada for his seminar presentations on a broad range of finance topics in which he translates theory into practical application. He has been Chairman of the Business Financing Congress presented in Montreal, Vancouver and Toronto and co-sponsored by The Canadian Institute of Chartered Accountants and the Society of Management Accountants of Canada.

The Canadian Business Compliance Manual, Le Manuel de conformité des entreprises canadiennes, The CICA Tax Practice Manual, Professional Services Checklist Collection, Model Agreements, Resolutions and Contracts, The Family Trust Guide, The Personal Tax Planner Guide, Tax Planning Using Family Trusts, Registered Charities Guide Brian J. Wilson practices tax as a partner in the law firm of Wilson Vukelich LLP. His areas of practice include domestic and international tax planning for individuals and businesses. He has written and spoken extensively to various business and professional groups including the Ontario Institute of Chartered Accountants, the Canadian Institute of Chartered Accountants, The Canadian Bar Association, the Law Society of Upper Canada, the Canadian Tax Foundation and York University. He is the co-author of several CICA publications and is also past lecturer and coordinator of the CICA In-Depth Tax Course and the Wealth Preservation and Accumulation for Canadians tax course.

Business & Finance

Featured Authors

John Alton, CA, MBA The Canadian Business Financing Handbook

Nancy Jane Bullis, BA, LL B, LL M

John Alton has extensive experience in all aspects of corporate finance. His operations background includes successful leadership involvement in major corporate financings, corporate turnarounds, refinancings, mergers and acquisitions, financial feasibility studies, operational audits, corporate valuations, planning of corporate objectives, and the design and implementation of management information systems. He has taught management, financing, and accounting courses at Durham College of Applied Arts and the Diamond Management Institute. In addition, John has conducted professional seminars with a variety of national organizations including the Business Development Bank of Canada, Bank of Montreal, and the Canadian Institute of Chartered Accountants.

The Canadian Business Compliance Manual, Le Manuel de conformité des entreprises canadiennes, The CICA Tax Practice Manual, Professional Services Checklist Collection, Model Agreements, Resolutions and Contracts, The Family Trust Guide, The Personal Tax Planner Guide, Tax Planning Using Family Trusts, Registered Charities Guide Nancy is co-author of several CICA publications and is a contributor to CICA Development & Management of a PrimePlus Practice Self Study Course, and A Guide to Financial Decisions Implementing an End-of-Life Plan.

Prior to attending law school, Nancy worked as an editor and journalist. During that time she earned her Certificate in Magazine Journalism from Ryerson Polytechnic Institute. She entered the research and writing Master of Laws program in Tax Law at Osgoode Hall, York University in 2001, which she completed in 2004. Nancy is a member of the Law Society of Upper Canada, League of Canadian Poets, Canadian Coalition for the Rights of Children, and the Canadian Tax Foundation.

For more information or to order, visit: CAstore.ca

19

Business & Finance

Featured Authors (continued) LInDA A. ROBInSOn, CA•IFA, CPA The Accountant’s Handbook of Fraud Prevention and Detection linda Robinson has practised exclusively in the area of forensic accounting for 15 years. Her career has encompassed a broad range involving fraud investigation, commercial litigation and regulatory reviews in both the private and public sectors. Her cases have involved all types of industries including financial services, mining, construction and high technology. she has been accepted by the courts as an expert in forensic accounting and has given testimony on a number of occasions. since 2003, linda has taught a masters level course in Forensic Accounting at the university of Waterloo, school of Accounting and Finance as well as the Advanced Investigative Related matters course for the diploma in Investigative & Accounting program (dIFA) at the university of toronto. linda is a member of the IFA education and standards committees for the CICA.

DAvID R. GOBEIL, CA, MSC, CFP® Personal Financial Planner’s Manual david gobeil obtained a master of science degree from the university of toronto, completed his articles with Price Waterhouse in montreal, joined the Faculty of mcgill university administering the Chartered Accountancy program and spent several years with Coopers & lybrand as an educator. For the last few years, he has been developing study aids and courses for those who are aspiring to obtain their Certified Finance Planner® designation. since the first edition was released in 1986, david has edited the CICA’s Personal Financial Planner’s Manual through 59 updates.

Directors Source A new and easy way to find Chartered Accountants for your not-for-profit board A free service for not-for-profits, directors source gives you access to Canada’s only national database of CAs interested in serving on not-for-profit boards. CAs have the skills that every not-for-profit board needs: Financial expertise, strategic thinking, business Insight and leadership.

Instant results with immediate access to our resume database Focused search with options to limit applicants based on specific experience and skills Free e-newsletter and webinar series on best practices and regulatory changes related to for-profit and not-for-profit governance

www.directorssource.com

20

Chartered Accountants of Canada 2010/2011 Product Catalogue

CICA’s information technology products give you practical guidance for working in today’s digital environment.

Information Technology

nF Hn y CH oR tIo on y mA og lo y no  oR ol no  mA tIo nt y te lo InF InF og mA InF gy   lo tIo CH gy e nt oR o C I t y g o n n R I H n I n y o eC   Rm Fo mA ol mA no te Fo I nt I InF Hn n R A o tIo t C lo nF R F m t e I g H o o m ol oR Io CH At y no gy nt oR n Rm At n og I mA n o t l I m e  A t o o I e n o n C y At tIo eC CH n lo In F gy Hn Fo te I H t o n g n oR Rm eC ol InF CH no ol y nt  te Hn og In F mA At lo oR og CH InF Io ol y  eCHn tIo gy o mA n y n R o o o  mA nt tIo ol lo  InF Rm te gy og gy InF tIo CH eC nt At oR  n Hn y Io  o n eC I mA n o R n  F o l mA Hn InF tIo og oR te lo I n t ol CH oR nt Fo mA y gy Io og no n mA Rm tIo te y  eCHn lo tIo  In A n CH Fo gy ol te InF nt no Rm CH og  eC oR l I A y o n Hn tIo mA I Fo gy ol tIo nF nt Rm  og oR nt A eC tIo y mA Hn eC n tIo InF ol Hn og nt oR ol y og e mA y  CHn tIo ol n InF og oR y mA tIo n

21

Information Technology

AUDIT AND SECURITY

Application of Computer-Assisted Audit Techniques

MANAGEMENT

Interactive Data — Building XBRL Into Accounting Information Systems

Designed to assist internal and external auditors of both large and small enterprises, as well as CFOs, CIOs and other executives and their staff who can benefit from the use of computer-assisted audit techniques (CAATs) in their work, to perform more effective and efficient risk assessment, certification, and compliance audits.

A comprehensive research study, Interactive Data — Building XBRL Into Accounting Information Systems explores the implementation and business process implications of using Extensible Business Reporting Language (XBRL) at different levels in an organization’s information structure.

Print (softcover)

Print (softcover)

CAstore.ca/acaat-cat2

CAstore.ca/xbrl-cat2 Secure IT Infrastructure for E-commerce This research report describes the components of a secure IT infrastructure for e-commerce. The aim is to provide a comprehensive perspective on security issues to help business professionals enhance their understanding of this critical area.

Print (softcover)/PDF Download

CAstore.ca/secureit-cat2

20 Questions Directors Should Ask about Information Technology Outsourcing

Developed to guide the members of boards of directors in evaluating information technology outsourcing issues that might arise while they discharge their board responsibilities.

Print (softcover)

CAstore.ca/ito-cat2

22

Chartered Accountants of Canada 2010/2011 Product Catalogue

managing a successful practice is a challenge. the practice management and development resources from CICA are an invaluable way to enhance the consistency and efficiency of your firm’s work, as well as provide clients with value-added materials to help develop lasting client relationships.

Practice Management

mA An t  em AC nA PR nt Ag em AC t PR nA Ag en tIC AC ge tIC em P PR An AC PR ge em t tIC me em en A em R A AC tIC C A me en ge nt t em tIC Ct PR An An tIC em nt t m I  A e A A C A e  P e C ge em nA mA ge nt RA An  PR tIC PR mA m m g PR C n A A Ag  AC em en em en tIC nA Ct Ag nA AC P e t t t ICe en RA ge em ge An em ICe  tIC t Ct me me en PR Ag A m P e m nICe An R nt AC t nt em An mA PR  Ag tIC  P ACtI en  Ag mA AC nA PR e C PR em t R e t ge n m e AC ICe me A  Ag AC en An me PR tIC nt em t  CtIC tIC mA Ag nt A e e e C  em nA em mA nt PR tIC  PR ge en An AC nA PR em  AC m t Ag AC g P en tIC An RA em em tIC PR t A e C en g  t en AC e m ICe em t An mA t tIC en Ag mA PR nA em t P em AC RA nA ge A nA en tIC Ct me ge t ICe ge nt em me An mA  PR nt PR A nA Ct  AC PR ICe tIC gem A e Ct e nt mA I Ce  nA PR ge A C me nt 

23

Practice Management

PRACTICE MANAGEMENT

Marketing Professional Services

Bob Stewart, BSc, MBA

The CICA Tax Practice Manual Brian J. Wilson, CA, B COMM, LL B, TEP; Nancy Jane Bullis, BA, LL B, LL M

Marketing Professional Services is designed to help the sole practitioner and small-to medium-sized firms understand how a professional-services marketing program works. It includes 12 chapters of professionspecific advice plus sample proposals.

The CICA Tax Practice Manual is a unique source of practical information, time-saving practice aids, and the howto’s of a successful tax practice. A must-have resource for tax practitioners, it focuses on how to run a tax practice, whether you are preparing simple tax returns, handling appeals on complicated tax matters or assisting clients to arrange their tax affairs.

Internet/DVD/Download/Looseleaf

CAstore.ca/taxprac-cat2

NEW Clients4Life Clients4Life is the definitive guide to delivering outstanding service in your firm. The book has been written by seasoned professionals and provides practical recommendations that have been tested in the real world of accountancy. It’s an invaluable read for everyone in your office with in-depth advice on how to make small changes that will have a big impact on your client management and retention.

Print (softcover)

CAstore.ca/mps-cat2

The Professional’s Guide to Preparing Winning Proposals

Bob Stewart, BSc, MBA The Professional’s Guide to Preparing Winning Proposals provides the information you need to plan and prepare winning proposals, starting from the moment the Request for Proposal (RFP) arrives on your desk through to the final production and oral presentation.

Print (softcover)

CAstore.ca/tpgpwp-cat2

Print (softcover)

CAstore.ca/c4life-cat2

24

Chartered Accountants of Canada 2010/2011 Product Catalogue

The Family Trust Guide, Third Edition Brian J. Wilson, CA, B COMM, LL B, TEP; Nancy Jane Bullis, BA, LL B, LL M

The Personal Tax Planner Guide Brian J. Wilson, CA, B COMM, LL B, TEP; Nancy Jane Bullis, BA, LL B, LL M A useful resource for attracting and retaining tax clients, The Personal Tax Planner Guide provides clients with pertinent tax planning strategies for the current tax year.

It explains tax implications in simple language, making clients better prepared to discuss their concerns with you.

Personal Guides (sold in multiples of 25)

The Family Trust Guide is a client booklet explaining the tax and estate planning benefits of creating a family trust and preparing them to discuss their plans with you. This marketing tool is available in packages of 5, 10 or 25 booklets. Attach your business card or personalized label on the back cover as a reminder of your value-added services.

Practice Management

PRACTICE DEVELOPMENT

Print (softcover)

CAstore.ca/ftg-cat2

CAstore.ca/ptp-cat2

The Personal Automobile Log The Personal Automobile Log is an ideal tracking tool for your firm to provide to clients. Sold in packages of 50, The Personal Automobile Log is designed to help clients keep detailed records of automobile expenses, as required by CRA guidelines.

Business Matters Richard Fulcher, CA

Automobile Logs (sold in multiples of 50)

A dynamic marketing tool to help strengthen your relationship with clients and attract new ones, Business Matters is a bi-monthly newsletter covering taxation, management, technology and other pertinent topics.

Available only to CAs, this practical newsletter can help you and your firm communicate with your clients on a regular basis.

CAstore.ca/pal-cat2

Newsletter/email Newsletter

CAstore.ca/busmat-cat2 The Registered Charities Guide Brian J. Wilson, CA, B COMM, LL B, TEP; Nancy Jane Bullis, BA, LL B, LL M

Practice Development Matters Bob Stewart, BSc, MBA

A valuable practice tool for advising your clients, The Registered Charities Guide provides an introduction to registered charities in Canada and the rules that govern them. Practically organized into four main sections, it describes the role and operations of registered charities, issues for consideration by individuals who donate to charities, the steps to take to create a new charity, and more.

Print (softcover)

Practice Development Matters offers timely guidance and strategies for getting the best results from your investment in practice development and marketing activities.

The articles in each issue offer practical steps that firms of any size can implement to ensure prospect pipelines are being replenished; leads and referral sources are well nurtured; and the firm’s market position is recognized, maintained and even enhanced.

Published quarterly: Newsletter

CAstore.ca/rcg-cat2

CAstore.ca/pdm-cat2

For more information or to order, visit: .CAstore.ca

25

Practice Management

CA TOOLS FOR SUCCESS

NEW

NEW The Estate Planning Toolkit for Business Owners

Peter B. Lillico, BA, LL B; Steven Bark, CA, BA, B Comm; Pina Melchiona,BA, LL B

The CICA’s Estate Planning Toolkit for Business Owners takes into account the many aspects of the estate planning process, from business to personal — so that you can help your clients develop a forward-looking plan that reflects their unique goals for themselves, their family and their business. With 21 easy-to-read chapters and practical checklists on an accompanying CD, the Toolkit will help clients assess where they are and where they are headed.

Print (softcover) plus CD

CAstore.ca/estateplan-cat2

The Canadian Privacy and Data Security Toolkit for Small and Medium Enterprises

Claudiu Popa, CISSP, PMP, CISA, MCP; Nicholas F. Cheung, CA, CIPP/C With a foreword written by the Privacy Commissioner of Canada and an Introduction by the Information and Privacy Commissioner of Ontario, this easy-to-understand Toolkit outlines the privacy issues faced by business in today’s world of high-speed communications and massive data gathering. It shows management how to assess their organization’s security risks, develop a security policy, educate employees and implement the software and testing practices required to secure data. And in the event that privacy is breached, it indicates how to respond.

Print (softcover) plus CD

CAstore.ca/pdst-cat2

The Financing Toolkit for Small & Medium Businesses

Gary A. Fitchett, CA The Financing Toolkit for Small & Medium Businesses provides clients with alternatives to the traditional financing options and helps to get them better prepared to discuss their options with you. The Toolkit will walk them through practical information on financing structures, drafting a business plan, and case studies based on real-world experiences. The accompanying CD includes checklists and worksheets to help clients analyze their financing needs and prepare to take the necessary steps with greater confidence.

Print (softcover) plus CD

CAstore.ca/financing-cat2 Succession Planning Toolkit for Business Owners Luanna McGowan; Corina Weigl; David L. Wilton This Toolkit walks business owners through a structured process for analyzing their options and building a succession plan. It provides guidelines for creating and discussing their plans with family members and other key stakeholders. The accompanying CD of checklists will give clients a basis for discussion when they need professional guidance to finalize and document their succession plan.

Print (softcover) plus CD

CAstore.ca/succession-cat2 Succession Planning Toolkit Stephen J. McIntyre-Smith, Ph D, MIDM As a Chartered Accountant you often advise your clients on succession planning issues, now it’s time to get some advice yourself on charting the best path for your accounting practice. The CICA Succession Planning Toolkit has the tools you need to plan, implement and execute an effective exit strategy. It provides you with comprehensive step-by-step strategies for maximizing the profitability of your practice, self-assessment checklists, planning forms, and useful Word templates on CD that you can customize to meet the specific circumstances of your accounting practice.

Print (softcover) plus CD

CAstore.ca/spt-cat2

26

Chartered Accountants of Canada 2010/2011 Product Catalogue

Practice Management

PRACTICE TOOLS CA Research Plus exclusively for Chartered Accountants, CA Research Plus provides online access to a complete business library. search and view the full text of current and archived issues of 3,000 leading Canadian and International business journals and magazines; and access 10,000 company profiles, 7,500 industry and market research reports and 8,000 business books.

Internet

CAstore.ca/carp-cat2 Business Book Review (BBR) Business Book Review (bbR) provides comprehensive, yet concise summaries and reviews of more than 700 of the top business books from the last 20 years. the summaries present the key concepts and relevant business thoughts to people with no time to read the entire book. Available in 300, 600 and 4,500 word versions, bbR provides coverage of relevant topics, including economics, business strategy, and finance.

Internet

CAstore.ca/bbr-cat2

For CAs in public practice distributed quarterly, this e-newsletter is a valuable source of timely synopses of information about trends and views, standards and regulations, client development, technology, marketing your services, professional resources, events and other information relevant to CAs in public practice — with links to the web-based sources.

Subscribe today — it’s free.

Visit: www.cica.ca/capa

Small Business enuggets the Small Business eNuggets offers a library of over 50 short, web-based, interactive presentations (enuggets) which you can send to your existing and prospective small business clients. this powerful online learning service supports your delivery of advice and information to your clients by educating them on a variety of business topics.

Preview the 50 learning enuggets and make ones that are timely and relevant available to each of your clients.

Sold as internet licenses for 100, 250 or 1000 users

CAstore.ca/enuggets-cat2

For more information or to order, visit: CAstore.ca

27

Practice Management

Featured Authors Bob Stewart, BSc, MBA The Professional’s Guide to Preparing Winning Proposals, Marketing Professional Services, Practice Development Matters Bob Stewart is a Proposal Director with KPMG in Toronto.

He has over 25 years of experience in management consulting and marketing and has published a number of articles on professional services marketing in CAmagazine. He is a graduate of the Royal Military College of Canada and has an MBA from the University of California, Berkeley.

Peter B. Lillico, BA, LL B The Estate Planning Toolkit for Business Owners Peter Lillico has been a lawyer in private practice in Peterborough, Ontario for over 30 years. He focuses on the areas of estate planning, trusts, wills and estate administration. Peter writes on various legal related topics for magazines and newspapers. He regularly conducts seminars on estate planning for the federal and Ontario governments, corporations, financial service providers, charities and community organizations. He has developed and presented courses at Trent University, St. Clair College and Sir Sandford Fleming College. He is a past President of the Peterborough Law Association and the Peterborough Estate Planning Council.

28

Steven C. Bark, CA, BA, B Comm The Estate Planning Toolkit for Business Owners Steven Bark has managed a public accounting practice for over 20 years. The practice focuses on providing strategic planning services for owners of small-to medium-sized businesses. The firm specializes in developing business goals and growth plans and maximizing profits by effective financing, cash flow management, and personnel motivation. As part of his business outreach, Steve has conducted staff seminars for a national insurance company and a chartered bank on a variety of tax and client care topics and been a guest instructor at Trent University. Along with his co-authors and other members of the Peterborough Estate Planning Council, Steve has designed and filmed a series of estate planning lectures for cable television entitled Your Estate Matters. He is a past President of that organization.

Claudiu S. Popa, CISSP, PMP, CISA The Canadian Privacy and Data Security Toolkit for Small and Medium Enterprises Claudiu Popa is an information risk professional, a published author, respected speaker and media resource.

As a Certified Information Systems Security Professional, Project Management Professional and Certified Information Systems Auditor, Claudiu delivers real value to customers by integrating complex methodologies and internationally recognized standards, offering multidisciplinary capabilities and unlocking opportunities that span a vast array of business activities and disciplines. As president of Informatica Security, Claudiu oversees privacy assessments and security audits and provides consulting services to growing businesses and multinational organizations. Claudiu designs much of Informatica’s educational content including courses and workshops in information risk management, e-business security, data confidentiality and information privacy compliance for national and international firms.

Chartered Accountants of Canada 2010/2011 Product Catalogue

Corina Weigl

The Canadian Privacy and Data Security Toolkit for Small and Medium Enterprises Nicholas Cheung leads the Privacy Services area of the Canadian Institute of Chartered Accountants (CICA), where he is responsible for the development and implementation of projects related to assurance services. In this capacity, Nicholas focuses on raising awareness of privacy resources and services offered by Chartered Accountants. Nicholas is a member of the AICPA/ CICA Privacy Task Force, which includes privacy and IT specialists from the major accounting firms in North America. He has also been named to the Advisory Board for IAPP Canada, the Canadian arm of the International Association of Privacy Professionals (IAPP). The Board provides strategic direction for all of the IAPP’s involvement in Canada, including the CIPP/C privacy certification program and the annual Canadian Privacy Summit.

Nicholas has given numerous presentations on topics involving privacy and data protection at conferences and related events across Canada.

Luanna McGowan Succession Planning Toolkit for Business Owners Luanna McGowan is the Partner responsible for PricewaterhouseCoopers’ Centre for Entrepreneurs and Family Business, specializing in the areas of succession planning, communication and governance for entrepreneurs, families in business and family offices. She is a lawyer and skilled facilitator with a Master of Laws in Alternative Dispute Resolution (ADR) from Osgoode Hall Law School.

Succession Planning Toolkit for Business Owners Corina Weigl is a partner with the Trusts, Wills, Estates and Charities group of the Toronto office of Fasken Martineau DuMoulin LLP. Her practice focuses on estate planning, including resolving the complexities associated with family business succession planning. Corina is a frequent lecturer and speaker on related topics.

She is a member of the international organization, Society of Trust & Estate Practitioners, as well as other professional organizations. Corina is ranked by Lexpert as “up and coming” in the Estate Planning and Personal Tax area.

Practice Management

Nicholas F. Cheung, CA, CIPP/C

David L. Wilton Succession Planning Toolkit for Business Owners David Wilton has served in a variety of management positions over his 29 year tenure with Scotiabank. His experience has been gained working with personal, small business and commercial customers in both urban and rural markets. Trained in financial planning, personal and business lending, and human resources management, David holds an MBA in financial services from Dalhousie University and is a Fellow of the Institute of Canadian Bankers.

David is a frequent speaker to small business audiences.

He has also acted as mentor to small business incubator programs and as a resource to Regional Business Development initiatives. His practical experience and academic background provide a broad frame of reference and a unique perspective and understanding of the challenges that small businesses face and the ways they can maximize their success.

Luanna has worked with many clients from a wide variety of industry sectors to help them to develop succession and strategic plans. She facilitates discussions to identify the needs and objectives of the business owners, management teams, family members and key businesspersons and assists them in devising plans to meet those needs and objectives and to resolve identified issues. Luanna is a frequent speaker and writer on succession planning, communication, governance and other issues of importance to families in business and family offices.

For more information or to order, visit: CAstore.ca

29

CA Tools for Success Series Help your clients build on their success the CA tools for success series are valuable resources that deliver guidance on key issues affecting small and medium businesses in Canada today. these cost-effective guides can be used to help build your own practice, or can be distributed to clients to promote your services as a CA. Choose the right toolkit for the job: • The Estate Planning Toolkit for Business Owners provides business owners and managers with a framework for working with their professional advisors to create a viable plan that protects their future and the future of their business and their family.

BOf AcWbS >`S[Wc[

• The Canadian Privacy and Data Security Toolkit for Small and Medium  Enterprises provides clients with practical information to aid them in complying with Canadian privacy legislation and securing their businesses against privacy breaches.

@SaSO`QV [ORS SOag O\R OTT]`ROPZS

• The Financing Toolkit for Small & Medium Businesses is a practical resource to help business owners access the many financing alternatives, services and solutions available in the formal marketplace.

171/¸a BOf AcWbS >`S[Wc[ ]TTS`a O `]Pcab Q]ZZSQbW]\ ]T `SaSO`QV [ObS`WOZa

• Succession Planning Toolkit for Business Owners is a helpful guide to developing and implementing strategies to address the transitions eWbV QZSO` OcbV]`WbObWdS Q][[S\bO`g T`][ 3`\ab G]c\U ]\S ]T 1O\ORO¸a required to successfully and seamlessly exit a business.

Plus

b]^ ORdWa]`g ¿`[a ´ Ob # ]TT ]c` `SUcZO` ^`WQW\U each toolkit comes with a Cd of practical checklists that help business owners to develop a strategy for success — and B] ZSO`\ []`S ]` b] ]`RS`( Y\]bWO QO ab]`S bOfacWbS^`S[ position you, their CA, as the primary source of expertise to implement solutions.

see page 26 for more information on the CA tools for success series

the Risk oversight and governance Collection is an informative series of guidance materials for boards of directors and senior managers. these guides provide a practical approach to help directors fulfill their responsibility for governance and the oversight of risk management.

Risk Management

Ag km me Ag ge g RIs ge RIs km Isk en RIs em em nt me An me km t k m eme An km mA en en nt nt Ag nt  A A A n RIs t t A nA R g n e  A    n  I me em Ag ge sk k RIs Ag ge RIs RIs RIs R n e e m I mA sk em me km nt me t  mAn km km km en n e n m n Ag An t  An nt An An Ag t RIs An t RIs e Ag  Ag Ag e A  k A R m g R ge Isk RIs km em mA RIs em em Isk en em m en km n en t en An km mA en en mA t t t t Ag An nA t An nA RIs RIs e Ag ge RIs RIs Ag g RIs me k RIs em me km em em km km nt km km en nt en An e A A  n A t A t nA nA  Ag t nA nA  RIs ge ge RIs em ge ge RIs RIs m m k k en m en en mA km mA en t  k mA t t t n n A  n A RIs nA  Ag g RIs RIs RIs km ge em km k m eme m k An en n en An An t Ag t t Ag Ag em RIs R e e Isk en me me k t mA nt nt mA nA  RIs nA R g km ge Isk eme An mA nt Ag nem  RIs en t k RIs k

31

Risk Management

Risk Oversight and Governance Collection

32

Part of an ongoing series of boardroom governance briefings written under the guidance of prominent business leaders, the Risk Oversight and Governance Collection will help board members to ask tough questions, recognize signs of success and signs of imminent problems and reflect and learn for the future. Choose just the titles you need, or subscribe to receive the entire package, including:

20 Questions Series ff 20

Questions Directors Should Ask about Building a Board

ff 20

Questions Directors Should Ask about CEO Succession

ff 20

Questions Directors Should Ask about Codes of Conduct

ff 20

Questions Directors Should Ask about Crisis Management

ff 20

Questions Directors Should Ask about Crown Corporation Governance — NEW

ff 20

Questions Directors Should Ask about Director Compensation

ff 20

Questions Directors Should Ask about Directors’ and Officers’ Liability Indemnification and Insurance — NEW

ff 20

Questions Directors Should Ask about Executive Compensation

ff 20

Questions Directors Should Ask about Governance Assessments

ff 20

Questions Directors Should Ask about Internal Audit, 2nd Edition

ff 20

Questions Directors and Audit Committees Should Ask about IFRS Conversions — NEW

ff 20

Questions Directors Should Know about IT

ff 20

Questions Directors Should Ask about Management’s Discussion and Analysis, 2nd Edition

ff 20

Questions Directors Should Ask about Responding to Allegations of Corporate Wrongdoing — NEW

ff 20

Questions Directors Should Ask about Risk

ff 20

Questions Directors Should Ask about the Role of Human Resources and Compensation Committees — NEW

ff 20

Questions Directors Should Ask about their Role in Pension Governance

ff 20

Questions Directors Should Ask about Special Committees

ff 20

Questions Directors Should Ask about Strategy, 2nd Edition

Chartered Accountants of Canada 2010/2011 Product Catalogue

Risk Management Director Briefings

Not-for-Profit Series

ff Climate

ff 20 Questions Directors of Not-for-profit Organizations

Change Briefing: Questions for Directors to Ask— NEW

Should Ask about Fiduciary Duty

ff Long-term

Performance Briefing: Questions for Directors to Ask — NEW

ff 20 Questions Directors of Not-for-profit Organizations

Should Ask about Governance ff 20 Questions Directors of Not-for-profit Organizations

CFO Series

Should Ask about Risk ff 20 Questions Directors of Not-for-profit Organizations

ff Deciding

to Go Public: What CFOs Should Know

ff Financial

Aspects of Governance: What Boards Should Expect from CFOs

ff How

CFOs are Adapting to Today’s Realities

ff IFRS

Conversions: What CFOs Should Know and Do

Should Ask about Strategy Planning and Budgeting ff 20 Questions Directors of Not-for-profit Organizations

Should Ask about Board Recruitment, Development and Assessment

ff Risk

Management: What Boards Should Expect from CFOs

ff Strategic

Planning: What Boards Should Expect from CFOs

Annual subscription: Internet/DVD/Download/Print (softcover) For more information or to order, visit CAstore.ca/rogc-cat2 33

B Of AcWbS >`S[Wc[ B Of AcWbS >`S[Wc[ Tax Suite Premium @SaSO`QV [ORS SOag O\R OTT]`ROPZS

@SaSO`QV [ORS SOag O\R OTT]`ROPZS research made easy and affordable

171/¸a BOf AcWbS >`S[Wc[ ]TTS`a O `]Pcab Q]ZZSQbW]\ ]T `SaSO`QV [ObS`WOZa

171/¸a BOf AcWbS >`S[Wc[ ]TTS`a O `]Pcab Q]ZZSQbW]\ ]T `SaSO`QV [ObS`WOZa CICA’s tax suite Premium offers a robust collection of research materials

eWbV QZSO` OcbV]`WbObWdS Q][[S\bO`g T`][ 3`\ab G]c\U ]\S ]T 1O\ORO¸a

eWbV QZSO` OcbV]`WbObWdS Q][[S\bO`g T`][ 3`\ab G]c\U ]\S ]T 1O\ORO¸a with clear, authoritative commentary from ernst & young, one of Canada’s

b]^ ORdWa]`g ¿`[a ´ Ob # ]TT ]c` `SUcZO` ^`WQW\U

topb]^ ORdWa]`g ¿`[a ´ Ob advisory firms — at 25%# ]TT ]c` `SUcZO` ^`WQW\U off our regular pricing.

B] ZSO`\ []`S ]` b] ]`RS`( Y\]bWO QO ab]`S bOfacWbS^`S[

to B] ZSO`\ []`S ]` b] ]`RS`( Y\]bWO QO ab]`S bOfacWbS^`S[ learn more or to order: CAstore.ca/taxsuiteprem

!&' !&



 tA x

x x x tA x tA tA tA  x x x tA x tA tA tA tA x x x tA x tA t x t t A A A     x x x x t x tA tA Ax tA tA       x x t t t x tA t tA x  A  A A A    x x x x x x tA tA tA tA tA x x tA tA x   tA tA tA x x x x x   tA x x tA tA tA   x x tA tA tA x   tA tA x x x x x x tA tA tA tA  x x tA tA tA x tA x  x x x x tA tA tA x   tA x tA tA tA x  x x x x tA tA tA  x   tA tA tA x x x  x x tA tA x   tA tA tA x x x x tA tA x   tA tA x x x tA tA x   tA x x tA tA x x  tA x

tA x

tA x





CICA’s tax resources offer Canada’s most up-to-date tax coverage on a wide variety of federal and regional taxes. Written and edited by tax professionals for tax professionals, this collection provides insight into an ever changing environment.

Whether you access an annual publication, an electronic tax product, or an email news service, you will always be on top of the latest developments in tax.

Tax

tA x

35

Tax

INCOME TAx Tax Suite Premium Ernst & Young Comprehensive, in-depth coverage of federal income tax, gst/Hst, and provincial taxes. this robust collection of research materials and clear, authoritative commentary from ernst & young, one of Canada’s top tax advisory firms, is offered at 25% off our regular pricing. Includes FItAC Platinum, eARl, PeRl, daily email news service, as well as TaxMatters@EY and Commodity Tax News newsletters.

Internet/DVD (plus annual email subscription)

CAstore.ca/taxsuiteprem-cat2 Tax Suite — East, Ontario, Quebec, or West Ernst & Young Condensed collection of legislation, administrative materials, and commentary for federal income tax, gst/ Hst, and one province or region at 25% off our regular pricing. Includes FItAC lite; eARl lite; PteAst, Ptont, PtQue, or PtWest; daily email news service; as well as TaxMatters@EY and Commodity Tax News newsletters.

Internet/DVD (plus annual email subscription)

CAstore.ca/taxsuite

Choose the Tax Suite that suits your research needs…

Tax Suite Premium

Tax Suite

extensive library incorporating insightful commentary, annotated legislation, current and archived government publications, and forms for all Canadian jurisdictions

Condensed collection of commentary, legislation, and government publications and forms for one province or region

Federal Income tax

Federal Income tax

Federal Income Tax Collection Platinum (FITAC Platinum)

Federal Income Tax Collection Lite (FITAC Lite)

gst/Hst & excise

gst/Hst & excise

Excise Automated Reference Library (EARL)

Excise Automated Reference Library Lite (EARL Lite)

Provincial taxes

Provincial taxes

Provincial Taxes Electronic Reference Library (PERL)

one of: PTWEST • PTONT • PTQuE • PTEAST

knotia news taxmatters@ey Commodity tax news

36

Chartered Accountants of Canada 2010/2011 Product Catalogue

Federal Income Tax Collection (FITAC) There are several FITAC titles available. Choose your level of coverage…

FITAC Platinum a The essential federal income tax collection, FITAC Platinum combines all the reference materials included in FITAC Plus with the in-depth commentary and analysis of Ernst & Young’s Complete Guide to Income Tax, Ernst & Young’s Guide to Tax Research and Writing, and Accounting for Income Taxes. Annotations include case law; commentary; CRA forms, publications and rulings; Finance explanatory notes and comfort letters; and legislation (including regulations and related provisions).

Includes TaxMatters@EY and Commodity Tax News newsletters. Available as part of Tax Suite Premium package (25% savings).

Internet/DVD

Ernst & Young

Tax

Knotia Federal Income Tax News

Ernst & Young

Stay up-to-date on all the latest income tax developments with customized email calerts that bring you the critical information you need, when you need it — insights and commentary from Ernst & Young tax professionals, as well as relevant releases from Canada Revenue Agency, the Department of Finance, and the courts. Choose HTML or BlackBerry®-friendly format. Includes 90-day searchable archive.

Annual email subscription CAstore.ca/fitnews-cat2

CAstore.ca/fitacpl-cat2 Federal Income Tax Collection (FITAC Plus) Canada’s most up-to-date source of federal income tax reference materials, FITAC Plus includes the Income Tax Act and related legislation, administrative materials, case law, commentary and analysis (Canadian Tax Principles and Ernst & Young’s Guide to Preparing Personal Tax Returns), CRA rulings, fillable forms, Finance comfort letters and explanatory notes, tax rates and tools, tax treaties, and much more. Includes TaxMatters@EY and Commodity Tax News newsletters.

Internet/DVD/Download

CAstore.ca/fitacplus-cat2 Federal Income Tax Collection (FITAC Lite) FITAC Lite includes the Income Tax Act and regulations, administrative materials (current versions), commentary and analysis (Canadian Tax Principles and Ernst & Young’s Guide to Preparing Personal Tax Returns), CRA rulings, tax rates and tools, and much more. Includes TaxMatters@EY and Commodity Tax News newsletters.

Available as part of Tax Suite — East, Ontario, Quebec, or West package (25% savings).

Internet/DVD/Download

CAstore.ca/fitacl-cat2

For more information or to order, visit: CAstore.ca

37

Tax

Ernst & young’s Complete Guide to Income Tax

Ernst & young’s Guide to Preparing Personal Tax Returns — Internet Edition

Maureen De Lisser, CA, et al.

Clear, authoritative guidance on the income tax rules in Canada. Written in plain language by ernst & young tax professionals, the guide reflects current and proposed tax law. Also available as part of Federal Income tax Collection Platinum (FItAC Platinum). updated monthly.

Internet/DVD/Download

CAstore.ca/cgit-cat2

Maureen De Lisser, CA; Gena Katz, FCA; Myriam Pairault, CA; Yves Plante, CA the online guide busy tax professionals depend on for fast answers when preparing personal tax returns. Written by tax professionals for tax professionals, the guide combines clear, authoritative commentary with a powerful research platform.

Find answers to your tax preparation questions quickly and easily—improving your productivity and saving valuable time.

Contains all the reference material you need in one searchable collection with full coverage of the latest tax measures.

Internet

CAstore.ca/gpptr-cat2

need answers to your HST questions? get Canada's leading publication on HST: ernst & young's guide to the Harmonized Sales Tax. For more information or to order, visit: CAstore.ca/Hstg-cat2 Print • Internet • dVd • download

38

Chartered Accountants of Canada 2010/2011 Product Catalogue

Tax

c

Ernst & Young’s Annotated Federal Income Tax Act (FITA)

Greg Boehmer, CA; Trent Henry, FCA Edited by tax professionals for tax professionals, FITA provides complete coverage of Canada’s Income Tax Act and Regulations. Thoroughly annotated and indexed, FITA includes insights from Ernst & Young, one of Canada’s top tax advisory firms, including editorial notes on anomalies, corrections, and indexed amounts; foreign affiliates section 95 election scenarios; case law summaries; and handy reference tables.

Print (softcover)

Ernst & Young’s Guide to Corporate Reorganizations

Greg Boehmer, CA; Nik Diksic, LL B, BCL; Warren Pashkowich, CA Clear, authoritative guidance on corporate reorganization provisions, including transfers of property to a corporation, reorganizations of share capital, amalgamations, wind-ups, safe income, and selected topics on purchase-and-sale transactions and the deduction of transaction costs.

Print (softcover)

CAstore.ca/gcr-cat2

CAstore.ca/fita-cat2

Ernst & Young’s Guide to Capital Cost Allowance Allan Bonvie, CA; Lokesh Chaudhry, ACA, CGA; Maureen De Lisser, CA; Joyce Hoeven, CA; Paul Singleton, FCA

Ernst & Young’s Guide to Scientific Research & Experimental Development

Paul Bertrand, CA, CMA; Susan Bishop, CA; Winnifred Brown, PEng; Denis Lajoie, CA

Print (softcover)

The SR&ED rules for investment tax credit claims and deductions from income are detailed and complex, and their application often involves questions of law and fact, especially when determining whether SR&ED work has occurred and what expenditures are eligible for tax benefits. This guide takes you through the SR&ED rules in Canada and contains extensive cross-references to CRA forms, policies, and publications, as well as case law and legislation.

CAstore.ca/cca-cat2

Print (softcover)

Discusses the capital cost allowance and eligible capital expenditure rules that determine the income tax treatment and classification of capital assets and outlays. Includes commentary, illustrative examples, descriptions of various CCA classes, and cross-references to legislation, case law, and administrative materials, as well as CCA lookup tables and relevant bulletins.

CAstore.ca/gsred-cat2 Ernst & Young’s Guide to Capital Gains

Maureen De Lisser, CA; Gena Katz, FCA; Elise Rees, FCA In-depth look at the rules on the taxation of capital gains and losses in Canada. Practical guidance provided through illustrative examples. Relevant bulletins and circulars are reproduced.

Print (softcover)

CAstore.ca/gcg-cat2

For more information or to order, visit: CAstore.ca

39

Tax

Ernst & Young’s Guide to the Taxation of Banks and Securities Dealers in Canada

Craig Bates, CA; Fraser Gall, CA; Ian Hunter, CA; Marjorie Tang, CA Thorough discussion of the various income and capital tax provisions applicable to banks (including foreign bank branches) and securities dealers in Canada. Includes unique provincial capital tax summary schedules and industry-specific examples.

Print (softcover)

Ernst & Young’s Guide to the Taxation of Students Jennifer Horner, CA; Gena Katz, FCA; Yves Plante, CA; Martha Tory, FCA Clear, authoritative guidance on the student taxation rules in Canada. Includes discussion on awards, prizes, and research grants; tax credits and deductions; RRSP withdrawals and RESPs; withholding and reporting requirements; and non-resident students.

Print (softcover)

CAstore.ca/gts-cat2

CAstore.ca/gtbsdc-cat2

Ernst & Young’s Guide to the Taxation of Employment Income

Mary-Lynn Desmeules, LL B, M Fisc; Jennifer Horner, CA; Jim Kahane, CA; Dina Papadopoulos, CA This guide provides an in-depth look at the determination of income or loss from office or employment, including a discussion of employee versus independent-contractor tests, taxable benefits, stock options, and deductions.

Includes new appendix on immigration from Canadian and American perspectives.

Print (softcover)

Ernst & Young’s Guide to Tax Research and Writing

Robert Neale, CA; Murray Pearson, CA; Lucie Hétu, CA Learn the tax research process, how laws are enacted, and how to communicate your findings to your clients. Written for accountants, lawyers, and other professionals in public practice, industry, education, and government with a basic familiarity with the concepts and principles of Canadian income tax. Includes CICA’s Knotia Quick Reference Guide.

Print (softcover)

CAstore.ca/gtrw-cat2

CAstore.ca/gtei-cat2

40

Chartered Accountants of Canada 2010/2011 Product Catalogue

The CICA Tax Practice Manual is a unique source of practical information, time-saving practice aids, and the how-to’s of a successful tax practice. A must-have resource for tax practitioners, it focuses on how to run a tax practice, whether you are preparing simple tax returns, handling appeals on complicated tax matters or assisting clients to arrange their tax affairs.

Internet/DVD/Download/Looseleaf

CAstore.ca/taxprac-cat2

Byrd & Chen’s Canadian Tax Principles — Professional Edition

Clarence Byrd; Ida Chen Published annually, you can turn to this up-to-date, easy to understand guide when you need straightforward answers to common personal, corporate or GST tax questions. It’s a reliable source for identifying the key issues in a tax problem, providing straightforward answers to personal and corporate tax questions and explaining complex tax issues to clients.

Internet/DVD/Download/Print (softcover)

CAstore.ca/ctp-cat2

Excise Automated Reference Library (EARL)

Tax

GST/HST & Excise Tax

The CICA Tax Practice Manual Brian J. Wilson, CA, B COMM, LL B, TEP; Nancy Jane Bullis, BA, LL B, LL M

Ernst & Young There are two EARL titles available. Choose your level of coverage…

EARL Canada’s premier GST/HST reference library includes the Excise Tax Act, GST/HST regulations, excise legislation, as well as related legislation, administrative and interpretative materials, commentary and analysis, case law, and CRA HQ rulings. Annotations to all Excise Tax Act provisions provide easy access to cross-referenced materials. Includes Commodity Tax News and TaxMatters@EY newsletters. Available as part of Tax Suite Premium package (25% savings).

Internet/DVD/Download

CAstore.ca/earl-cat2 EARL Lite Includes the Excise Tax Act, GST/HST regulations, administrative materials, commentary, and annotations to the Excise Tax Act. Includes Commodity Tax News and TaxMatters@EY newsletters. Available as part of Tax Suite — East, Ontario, Quebec, or West package (25% savings).

Internet/DVD/Download

Tax Planning Using Family Trusts, Second Edition Revised

CAstore.ca/earllite-cat2

Brian J. Wilson, CA, B COMM, LL B, TEP; Nancy Jane Bullis, BA, LL B, LL M This self-study program and information resource will help you to learn about the tax planning opportunities using family trusts as well as to recognize and avoid the common pitfalls. It will teach you about the common uses of family trusts, the tax issues that can arise and some proven methods for dealing with them.

Print (softcover)

CAstore.ca/tpuft-cat2

Knotia GST/HST & Excise News Ernst & Young

Stay up-to-date on all the latest GST/HST developments with customized email alerts that bring you the critical information you need, when you need it — insights and commentary from Ernst & Young tax professionals, as well as relevant releases from Canada Revenue Agency, the Department of Finance, and the courts. Choose HTML or BlackBerry®-friendly format. Includes 90-day searchable archive.

Annual email subscription CAstore.ca/gstnews-cat2

For more information or to order, visit: CAstore.ca

41

CICA’s Standing Order Option

Tax

Commodity Tax news Mike Robillard, CA; Michael Zender, LLB your best way to keep up-to-date with the latest important developments in gst/Hst, as well as provincial sales taxes, and customs and trade. Includes Case Corner, which summarizes all recent commodity tax decisions, and What’s new, which lists recent government releases.

A convenient way to stay up-to-date get automatic delivery on CICA publications as soon as they become available.

For more information call our customer service department today!

1-800-268-3793

Newsletter/Internet Newsletter (searchable)

CAstore.ca/commoditytaxnews-cat2 Ernst & young’s Complete Guide to the Goods and Services Tax Irene David; Mike Robillard, CA Canada’s leading guide on gst includes Hst commentary and legislation, as well as a gst-Qst comparison.

Written in non-technical language and organized by topic for those who do not have an extensive background in commodity tax, the guide provides clear, authoritative guidance and extensive examples on gst/Hst legislation and administrative practice. bold legislative marginal notes provide easy reference for experienced tax professionals. Volume 1 includes commentary and analysis, lists of all CRA gst publications, and index. Volume 2 includes annotated excise tax Act, gst regulations, and index.

Ernst & young’s Complete Guide to the Goods and Services Tax — Internet Edition Irene David; Mike Robillard, CA online access to regularly updated version of Ernst & Young’s Complete Guide to the Goods and Services Tax ensures you have the most up-to-date legislation, commentary and analysis, and administrative policy. use CICA’s knotia’s powerful search platform to find the gst/Hst information you need, quickly and easily.

Internet

CAstore.ca/gstge-cat2

neW Ernst & young’s Guide to the Harmonized Sales Tax

DVD/Download/Print (softcover — two volumes)

Bruce Goudy, CMA; Mike Robillard, CA

CAstore.ca/cgtgst-cat2

Written by the authors of Canada’s leading guide on gst, this new guide is an important reference tool addressing the implementation of the harmonized sales tax (Hst) by ontario and british Columbia, effective July 1, 2010. the guide serves as a companion to Ernst & Young’s Complete Guide to the Goods and Services Tax, focusing on the Hst rules in ontario, british Columbia, new brunswick, newfoundland and labrador, and nova scotia, and outlining where the rules follow the gst and where they differ (including differences among the Hst provinces). Written in non-technical language and organized by topic, the guide provides clear, concise, and authoritative guidance on Hst legislation and administrative practice. bold legislative marginal notes provide easy reference for further research. the guide includes commentary and analysis, bill C-62 (which implements the Hst in ontario and british Columbia), Hst regulations, and relevant CRA Hst publications.

Internet/DVD/Download/Print (softcover)

CAstore.ca/hstg-cat2

42

Chartered Accountants of Canada 2010/2011 Product Catalogue

Tax Virtual Professional Library For accounting and tax professionals looking for an offline search solution, CICA offers a complete range of Folio Views searchable databases available on dVd or download.

CuSTOMS

Knotia Customs and Trade News

Customs Automated Reference Library (CARL) Ernst & Young there are two CARl titles available. Choose your level of coverage…

CARL Plus CARl Plus provides importers and customs brokers accurate, up-to-date customs information that’s easily searchable. Contains all relevant legislation, the complete Customs tariff and schedules, administrative materials, case law and findings by Canadian courts and tribunals, selected us and international materials such as nAFtA legislation and us tariff and customs rulings, as well as the Harmonized system explanatory notes issued by the World Customs organization. Includes TaxMatters@EY and Commodity Tax News newsletters.

Internet/DVD/Download

CAstore.ca/carlplus-cat2

Ernst & Young

stay up-to-date on all the latest customs and trade developments with customized email alerts that bring you the critical information you need, when you need it — insights and commentary from ernst & young tax professionals, as well as relevant releases from Canada border services Agency, Canada Revenue Agency, the department of Finance, and the courts. Choose Html or blackberry®friendly format. Includes 90-day searchable archive.

Annual email subscription CAstore.ca/ctnews-cat2

CARL For customs and trade professionals who do not require the Harmonized system explanatory notes issued by the World Customs organization. Includes Commodity Tax News and TaxMatters@EY newsletters.

Internet/DVD/Download

CAstore.ca/carl-cat2

For more information or to order, visit: CAstore.ca

43

Tax

Provincial Taxes Provincial Taxes Electronic Reference Library (PERL) Ernst & Young Canada’s most up-to-date source of provincial tax reference materials — including corporate and personal income tax, fuel tax, sales tax, tobacco tax, and much more. Contains commentary and analysis; statutes and regulations; bulletins, forms, guides, and memoranda; comparative tables that compare the tax rates and treatments of similar items under different jurisdictions; tax rates and tools. Includes Commodity Tax News and TaxMatters@EY newsletters.

Provincial Taxes — Quebec (PTQUE) Quebec. Available as part of Tax Suite — Quebec package (25% savings).

Internet/DVD/Download

CAstore.ca/ptque-cat2 Provincial Taxes — Western Provinces (PTWEST) British Columbia, Alberta, Saskatchewan, Manitoba, Northwest Territories, Yukon, and Nunavut. Available as part of Tax Suite — West package (25% savings).

Internet/DVD/Download

CAstore.ca/ptwest-cat2

Available as a complete collection or by region. Choose your level of coverage…

Knotia Provincial Taxes News

Provincial Taxes Electronic Reference Library (PERL)

All provinces and territories. Available as part of Tax Suite Premium package (25% savings).

Internet/DVD/Download

CAstore.ca/perl-cat2 Provincial Taxes — Atlantic (PTEAST) New Brunswick, Nova Scotia, Newfoundland and Labrador, Prince Edward Island, Northwest Territories, Yukon, and Nunavut. Available as part of Tax Suite — East package (25% savings).

Internet/DVD/Download

Ernst & Young

Stay up-to-date on all the latest provincial taxes developments with customized email alerts that bring you the critical information you need, when you need it — insights and commentary from Ernst & Young tax professionals, as well as relevant releases from Canada Revenue Agency, the Department of Finance, provincial governments, and the courts. Choose HTML or BlackBerry®-friendly format. Includes 90-day searchable archive.

CAstore.ca/pteast-cat2

Annual email subscription Provincial Taxes — Ontario (PTONT) Ontario. Available as part of Tax Suite — Ontario package (25% savings).

CAstore.ca/ptnews-cat2

Internet/DVD/Download

CAstore.ca/ptont-cat2

44

Chartered Accountants of Canada 2010/2011 Product Catalogue

Tax

Featured Authors Robert Couzin, AB, AM, BCL, MA

Trent Henry, FCA

Ernst & Young’s Complete Guide to Income Tax

Ernst & Young’s Annotated Federal Income Tax Act

Robert Couzin is counsel to Couzin Taylor LLP, the allied tax law practice of Ernst & Young LLP in Canada.

Robert is chair of the Permanent Scientific Committee of the International Fiscal Association (IFA) and chair of the Taxation Commission of the International Chamber of Commerce. He previously served as president of the Canadian branch of the IFA and as a governor of Canadian Tax Foundation. He has lectured in the law faculties of the University of Toronto, McGill University and Osgoode Hall, and has spoken and written extensively on international and corporate taxation.

Trent Henry is managing partner of Ernst & Young’s Canadian tax practice. He has been leader of the firm’s international tax group, market leader of the Calgary tax practice, and spent two years with Ernst & Young’s Canadian Tax Desk in New York, where he advised multinational enterprises on global tax planning. Trent provides tax consulting services to multinational corporations, with a focus on cross-border issues. He has served on Canadian Tax Foundation’s board of governors since 2006, chairing the finance committee and sitting on its executive committee. He also sits on the board of the Canadian Council of the International Fiscal Association, and volunteers with the Toronto Region Immigrant Employment Council’s mentoring program. Trent is currently the technical tax editor for CA magazine.

Maureen De Lisser, CA, CFP Ernst & Young’s Complete Guide to Income Tax, Ernst & Young’s Guide to Preparing Personal Tax Returns, Ernst & Young’s Guide to Capital Cost Allowance, Ernst & Young’s Guide to Capital Gains Maureen De Lisser is a senior manager with Ernst & Young Electronic Publishing Services Inc. in Toronto. Maureen leads the group’s editorial board and is editor of Ernst & Young’s Complete Guide to Income Tax, co-editor of Ernst & Young’s Guide to Preparing Personal Tax Returns, assistant editor of Ernst & Young’s Annotated Federal Income Tax Act, and contributing editor to Ernst & Young’s Guide to Capital Cost Allowance and Ernst & Young’s Guide to Capital Gains. She has written for various newsletters and publications, including the Canadian Tax Journal and TaxMatters@EY, and has presented on a number of Ernst & Young tax webcasts. With more than 15 years of experience in Canadian corporate and personal income tax, Maureen has developed and presented seminars and training sessions on tax research and writing and is a member of Canadian Tax Foundation’s technology committee.

Lucie Hétu, CA Ernst & Young’s Complete Guide to Income Tax, Ernst & Young’s Guide to Tax Research and Writing Lucie Hétu is a partner with Ernst & Young’s business tax services group and is the tax account leader for many large corporate clients in manufacturing, distribution and communications. A tax advisor since 1981, Lucie works with companies of all sizes, at both the national and international level, on corporate reorganization, mergers and acquisitions, and income and capital tax planning. Lucie has been a governor and member of the planning committee of Canadian Tax Foundation and has written numerous tax articles. She was a member of CICA’s task force on accounting for income taxes and has been chairperson of the taxation committee of the Ordre des comptables agréés du Québec. She has led a number of tax seminars, and spoken at conferences and symposiums organized by the Association de planification fiscale et financière.

For more information or to order, visit: CAstore.ca

45

Tax

Featured Authors (continued) WARREn PASHkOWICH, CA

ELISE REES, FCA

Ernst & Young’s Guide to Corporate Reorganizations

Ernst & Young’s Guide to Capital Gains

Warren Pashkowich is a partner in ernst & young’s transaction advisory services group. He has experience in the taxation of corporate reorganizations in the natural resources industry, focusing on the financing and structuring of Canadian inbound and outbound investments, royalty trust and income fund corporate conversion transactions, acquisitions of Canadian public and private corporations, post-acquisition restructuring, and tax due diligence. Warren has authored several articles and is a frequent speaker for Canadian tax Foundation, Canadian Petroleum tax society, Canadian bar Association, In-sight, and Federated Press. He is a member of the board of governors of Canadian tax Foundation and is the director of CICA’s advanced course on corporate reorganizations.

elise Rees is a partner in ernst & young’s Canadian tax practice and is the firm’s market leader for transaction advisory services and transaction tax in Vancouver. With more than 25 years’ experience in tax, elise advises clients on corporate acquisitions, divestitures and reorganizations, including a number of large cross-border takeovers and sales of private companies to strategic parties or financial sponsors. elise is a frequent lecturer and has presented papers at conferences for Canadian tax Foundation, Federated Press, and CICA.

MIkE ROBILLARD, CA

MURRAy PEARSOn, CA Ernst & Young’s Guide to Tax Research and Writing murray Pearson is a partner of ernst & young and leads the business tax services group with 26 years of experience. murray has responsibility for Canadian tax preparation and outsourcing services and advice relating to tax compliance. He has extensive experience in many aspects of corporate, personal, and trust income tax, including planning, compliance, mergers and acquisitions, and cross-border issues. murray is currently a member of CICA’s tax course committee and past member of the toronto Centre Canada Revenue Agency & Professionals group.

46

Commodity Tax News, Ernst & Young’s Complete Guide to the Goods and Services Tax, Ernst & Young’s Guide to the Harmonized Sales Tax mike Robillard is a partner in ernst & young’s Canadian commodity tax practice. mike is responsible for the firm’s national sales tax recovery practice. He has more than 25 years’ experience in commodity tax, including consulting and overall commodity tax reviews. mike has given numerous presentations to both clients and industry groups, and has been a speaker at CICA’s commodity tax symposium. mike is editor of CICA’s Commodity Tax News.

Chartered Accountants of Canada 2010/2011 Product Catalogue

# 20 Questions Directors Should Ask about Information Technology Outsourcing.........................................................................22

CICA Standards and Guidance Collection, Print Edition..................................................................................................... 5 Clients4Life................................................................................................... 24

index

INDEX — by title

Commodity Tax News.............................................................................. 42

A The Accountant’s Handbook of Fraud Prevention and Detection................................................................................................17

Corporate Reporting to Stakeholders................................................12 Customs Automated Reference Library (CARL) ....................... 43

Application of Computer-Assisted Audit Techniques...........9, 22

E

B

EARL................................................................................................................. 41

Business Book Review (BBR)................................................................27

EARL Lite........................................................................................................ 41

Business Matters.........................................................................................25

Ernst & Young’s Annotated Federal Income Tax Act (FITA)............ 39

Byrd & Chen’s Canadian Advanced Accounting ......................... 10

Ernst & Young’s Complete Guide to Income Tax............................... 38

Byrd & Chen’s Canadian Tax Principles — Professional Edition.......41

Ernst & Young’s Complete Guide to the Goods and Services Tax...42

C

Ernst & Young’s Complete Guide to the Goods and Services Tax — Internet Edition.......................................................................................... 42

CA Practice Advantage (CAPA)...........................................................27

Ernst & Young’s Guide to Capital Cost Allowance...................... 39

CA Research Plus ......................................................................................27

Ernst & Young’s Guide to Capital Gains........................................... 39

Canadian Accounting and Assurance Reference Service (CAARS)........................................................................................................... 9

Ernst & Young’s Guide to Corporate Reorganizations.............. 39

The Canadian Business Compliance Manual...................................17 The Canadian Business Financing Handbook (CBFH)............... 16 Canadian Professional Engagement Manual (C•PEM)................. 8 Canadian Professional Engagement Manual Electronic Templates................................................................................... 8 Canadian Securities Reporting Advisor (CSRA).......................... 10 The Canadian Privacy and Data Security Toolkit for Small and Medium Enterprises..................................................... 26

Ernst & Young’s Guide to Preparing Personal Tax Returns — Internet Edition....................................................................................... 38 Ernst & Young’s Guide to Scientific Research & Experimental Development............................................................................................... 39 Ernst & Young’s Guide to Tax Research and Writing.................40 Ernst & Young’s Guide to the Harmonized Sales Tax................ 42 Ernst & Young’s Guide to the Taxation of Banks and Securities Dealers in Canada.......................................................40 Ernst & Young’s Guide to the Taxation of Employment Income....40

The Canadian REIT Handbook...............................................................12

Ernst & Young’s Guide to the Taxation of Students...................40

The CICA Tax Practice Manual .....................................................24, 41

The Estate Planning Toolkit for Business Owners...................... 26

CARL............................................................................................................... 43

Excise Automated Reference Library (EARL)............................... 41

CARL Plus..................................................................................................... 43 CICA Handbook — Accounting (CICAACC).....................................4 CICA Handbook — Accounting and Assurance (CICAA&A).....4 CICA Handbook — Assurance.................................................................4 CICA Handbook Plus (HBPLS), Electronic........................................ 5 CICA Public Sector Accounting Handbook (PSACC)..................4 CICA Standards and Guidance Collection (CICAHB), Electronic......................................................................................................... 5

F The Family Trust Guide, Third Edition...............................................25 Federal Income Tax Collection (FITAC)............................................37 Federal Income Tax Collection (FITAC Lite)...................................37 Federal Income Tax Collection (FITAC Plus)..................................37 FITAC Platinum............................................................................................37 Financial Reporting in Canada (FRIC).............................................. 10

For more information or to order, visit: CAstore.ca

47

index

INDEX — by title (continued) Financial Reporting in Canada under IFRS (FRICIFRS)............ 10

Purchase & Sale of Privately-Held Businesses............................... 16

The Financing Toolkit for Small & Medium Businesses............. 26

Q

I

Quality Assurance Manual (QAM)......................................................... 8

Integrity in the Spotlight: Audit Committees in a High Risk World.................................................................................... 9

R

Interactive Data — Building XBRL Into Accounting Information Systems.............................................................................9, 22

REALpac Handbook: Recommended Accounting Practices for Real Estate Investment and Development Entities Reporting IFRS.............................................................................................12

International Financial Reporting Standards (IFRS)................... 10

Research Monitor.......................................................................................... 6

K

Registered Charities Guide.....................................................................25

Knotia Customs and Trade News........................................................ 43

Report on Industry.......................................................................................11

Knotia Federal Income Tax News........................................................37

Risk Oversight and Governance Collection...............................6, 32

Knotia GST/HST & Excise News........................................................... 41

Risk Oversight and Governance Collection — 20 Questions Series...............................................................................32

Knotia Provincial Taxes News............................................................... 44

Risk Oversight and Governance Collection — CFO Series........33

M Management’s Discussion and Analysis (MD&A)........................... 6 Marketing Professional Services......................................................... 24 Model Agreements, Resolutions and Contracts (MARC)..........17 Model Financial Statements — General Purpose for Private Enterprises.......................................11 Model Financial Statements — IFRS/IAS............................................11 Model Financial Statements — Not-for-Profit Organizations....11

Risk Oversight and Governance Collection — Director Briefings...................................................................................33 Risk Oversight and Governance Collection — Not-for-Profit Series..............................................................................33

S Secure IT Infrastructure for E-commerce........................................22 Selling Your Private Company.............................................................. 16 Small Business eNuggets........................................................................27

P

Solutions for Today’s Privacy Issues.................................................... 9

The Personal Automobile Log..............................................................25

Succession Planning Toolkit................................................................. 26

Personal Financial Planner’s Manual.................................................. 18

Succession Planning Toolkit for Business Owners..................... 26

The Personal Tax Planner Guide..........................................................25

T

Practice Development Matters........................................................8, 25 Professional Accountant’s Reference Service (PARS)................ 6

Tax Planning Using Family Trusts, Second Edition Revised........................................................................... 41

The Professional’s Guide to Preparing Winning Proposals.... 24

Tax Suite Premium..................................................................................... 36

Professional Services Checklist Collection......................................17

Tax Suite — East, Ontario, Quebec, or West................................... 36

Provincial Taxes — Atlantic (PTEAST)............................................... 44

U

Provincial Taxes — Ontario (PTONT)................................................. 44

Using Graphics in Corporate Reporting............................................12

Provincial Taxes — Quebec (PTQUE)................................................. 44 Provincial Taxes — Western Provinces (PTWEST)....................... 44 Provincial Taxes Electronic Reference Library (PERL)............. 44

48

V The Valuation of Business Interests................................................... 16

Chartered Accountants of Canada 2010/2011 Product Catalogue

CICA Handbook & Related Collections.................3

Report on Industry.......................................................................................11

CICA Handbook — Accounting and Assurance (CICAA&A).....4

Corporate Reporting to Stakeholders................................................12

CICA Handbook — Accounting (CICAACC).....................................4

Using Graphics in Corporate Reporting............................................12

CICA Handbook — Assurance.................................................................4

The Canadian REIT Handbook...............................................................12

CICA Public Sector Accounting Handbook (PSACC)..................4

REALpac Handbook: Recommended Accounting Practices for Real Estate Investment and Development Entities Reporting IFRS.............................................................................................12

CICA Standards and Guidance Collection (CICAHB)................... 5

index

INDEX — by subject

CICA Standards and Guidance Collection, Print Edition............ 5 CICA Handbook Plus (HBPLS), Electronic........................................ 5 Management’s Discussion and Analysis (MD&A)........................... 6 Risk Oversight and Governance Collection...................................... 6 Professional Accountant’s Reference Service (PARS)................ 6 Research Monitor.......................................................................................... 6

Business & Finance.................................................. 15 The Canadian Business Financing Handbook (CBFH)............... 16 Purchase & Sale of Privately-Held Businesses............................... 16 Selling Your Private Company.............................................................. 16 The Valuation of Business Interests................................................... 16 The Canadian Business Compliance Manual...................................17

Accounting & Assurance..........................................7

Model Agreements, Resolutions and Contracts (MARC)..........17

Canadian Professional Engagement Manual (C•PEM)................. 8

Professional Services Checklist Collection......................................17

Practice Development Matters............................................................... 8

The Accountant’s Handbook of Fraud Prevention and Detection................................................................................................17

Canadian Professional Engagement Manual Electronic Templates................................................................................... 8

Personal Financial Planner’s Manual.................................................. 18

Quality Assurance Manual (QAM)......................................................... 8 Canadian Accounting and Assurance Reference Service (CAARS)........................................................................................................... 9

Information Technology......................................... 21 Application of Computer-Assisted Audit Techniques................22

Interactive Data — Building XBRL Into Accounting Information Systems.................................................................................... 9

Interactive Data — Building XBRL Into Accounting Information Systems..................................................................................22

Application of Computer-Assisted Audit Techniques.................. 9

Secure IT Infrastructure for E-commerce........................................22

Integrity in the Spotlight: Audit Committees in a High Risk World.................................................................................... 9

20 Questions Directors Should Ask about Information Technology Outsourcing.........................................................................22

Solutions for Today’s Privacy Issues.................................................... 9 Byrd & Chen’s Canadian Advanced Accounting ......................... 10 Financial Reporting in Canada under IFRS (FRICIFRS)............ 10 Financial Reporting in Canada (FRIC).............................................. 10 International Financial Reporting Standards (IFRS)................... 10 Canadian Securities Reporting Advisor (CSRA).......................... 10

Practice Management............................................ 23 The CICA Tax Practice Manual ........................................................... 24 Clients4Life................................................................................................... 24 Marketing Professional Services......................................................... 24 The Professional’s Guide to Preparing Winning Proposals.... 24 The Personal Tax Planner Guide..........................................................25

Model Financial Statements — General Purpose for Private Enterprises.......................................11

The Personal Automobile Log..............................................................25

Model Financial Statements — Not-for-Profit Organizations....11

Registered Charities Guide.....................................................................25

Model Financial Statements — IFRS/IAS............................................11

The Family Trust Guide, Third Edition...............................................25

For more information or to order, visit: CAstore.ca

49 49

index

INDEX — by subject (continued) Business Matters.........................................................................................25

Ernst & Young’s Guide to Capital Cost Allowance...................... 39

Practice Development Matters.............................................................25

Ernst & Young’s Guide to Capital Gains........................................... 39

The Estate Planning Toolkit for Business Owners...................... 26

Ernst & Young’s Guide to Corporate Reorganizations.............. 39

The Canadian Privacy and Data Security Toolkit for Small and Medium Enterprises..................................................... 26

Ernst & Young’s Guide to Scientific Research & Experimental Development.............................................................. 39

The Financing Toolkit for Small & Medium Businesses............. 26

Ernst & Young’s Guide to the Taxation of Banks and Securities Dealers in Canada.......................................................40

Succession Planning Toolkit for Business Owners..................... 26 Succession Planning Toolkit................................................................. 26 CA Research Plus ......................................................................................27 Business Book Review (BBR)................................................................27 Small Business eNuggets........................................................................27

Ernst & Young’s Guide to the Taxation of Employment Income....40 Ernst & Young’s Guide to the Taxation of Students...................40 Ernst & Young’s Guide to Tax Research and Writing.................40 The CICA Tax Practice Manual.............................................................. 41

CA Practice Advantage (CAPA)...........................................................27

Byrd & Chen’s Canadian Tax Principles — Professional Edition ............................................................................. 41

Risk Management.................................................... 31

Tax Planning Using Family Trusts, Second Edition Revised.... 41

Risk Oversight and Governance Collection....................................32

EARL................................................................................................................. 41

Risk Oversight and Governance Collection — 20 Questions Series...............................................................................32

EARL Lite........................................................................................................ 41

Risk Oversight and Governance Collection — Director Briefings...................................................................................33

Knotia GST/HST & Excise News........................................................... 41

Risk Oversight and Governance Collection — CFO Series.................................................................................................33 Risk Oversight and Governance Collection — Not-for-Profit Series..............................................................................33

Tax............................................................................. 35 Tax Suite Premium..................................................................................... 36 Tax Suite — East, Ontario, Quebec, or West................................... 36 Federal Income Tax Collection (FITAC)............................................37 Federal Income Tax Collection (FITAC Lite)...................................37 Federal Income Tax Collection (FITAC Plus)..................................37 FITAC Platinum............................................................................................37 Knotia Federal Income Tax News........................................................37 Ernst & Young’s Complete Guide to Income Tax......................... 38 Ernst & Young’s Guide to Preparing Personal Tax Returns — Internet Edition....................................................................................... 38

Excise Automated Reference Library (EARL)............................... 41

Commodity Tax News.............................................................................. 42 Ernst & Young’s Complete Guide to the Goods and Services Tax...42 Ernst & Young’s Complete Guide to the Goods and Services Tax — Internet Edition.......................................................................................... 42 Ernst & Young’s Guide to the Harmonized Sales Tax................ 42 Customs Automated Reference Library (CARL)......................... 43 CARL Plus..................................................................................................... 43 CARL............................................................................................................... 43 Knotia Customs and Trade News........................................................ 43 Provincial Taxes Electronic Reference Library (PERL)............. 44 Provincial Taxes — Atlantic (PTEAST)............................................... 44 Provincial Taxes — Ontario (PTONT)................................................. 44 Provincial Taxes — Quebec (PTQUE)................................................. 44 Provincial Taxes — Western Provinces (PTWEST)....................... 44 Knotia Provincial Taxes News............................................................... 44

Ernst & Young’s Annotated Federal Income Tax Act (FITA).............................................................................................................. 39

50

Chartered Accountants of Canada 2010/2011 Product Catalogue

For your convenience, CICA offers products in a variety of formats. Choose the delivery method that best suits your needs…

Internet Subscription — knotia.ca • Perform fast searches with clear, customizable results • Search templates and wizards help focus your searches • Search across all of your subscriptions • Quickly “fetch” a document if you know its number • Save documents and searches • Email documents to clients and colleagues • Updated regularly DVD Subscription (Folio Views) • Folio Views search software provides an excellent offline search solution • Simply insert the DVD, install the software, and start using the linked and fully-searchable information • Updated regularly

Download Subscription (Folio Views) • Folio Views search software provides an excellent offline search solution • Convenient email service informs you when your subscription service is updated • Easy download and install process • Once the information is downloaded, it’s available on your desktop without an Internet connection • Updated regularly LooseLeaf Service • Product binders provide convenient reference tools for your library • Updates are mailed directly to the subscribers’ home or office address

order information

Choose the format that’s best for you:

Print • CICA publications come in hardcover or softcover formats • Standing order option makes it easy to receive the most up-to-date editions as soon as they become available

Order information No-Risk Guarantee If you are not completely satisfied with your CICA publication, you may return your order to the CICA within 30 days of receipt to receive a full refund.

Express Shipping and Handling Express orders are shipped via courier with the associated cost, plus the following handling fee: • Under $250: 15% • $250 and over: 10%

Orders Under $75 All orders under $75 must be charged to a valid credit card, or an additional $5 administration fee will apply.

Discounts Volume Discounts are available on specified CICA products. Discounts are applied as follows:

Regular Shipping & Handling Shipping and handling is calculated on regular orders in Canada* as follows: • Under $250: 15% shipping and handling • $250 and over: 10% shipping and handling *Outside Canada: As above, or actual cost if greater. Please allow 3-4 weeks for delivery.

Note: Regular shipping orders require someone to be present to accept delivery.

Number of Copies

Discount Value

10-49

10%

50-99

15%

100 and over

20%

Volume discounts do not apply to all products. To enquire, please contact Marcia Hamilton at (416) 204-3364.

Returns Multiple copy orders are sold on a no return basis and returns made without the prior written authorization of CICA will NOT be accepted for refund or credit.

Educational and Trade Discounts A discount of 20% is available on orders from recognized educational institutions and book dealers received on a purchase order or letterhead.

Notes: 1. No discounts available on: forms for professional offices; subscriptions; books from other publishers; software.

2. Volume discounts apply only to individual titles and are not applicable in conjunction with trade discounts.

3. Educational and trade discounts not applicable to any binder and tabs.

Changes The Canadian Institute of Chartered Accountants reserves the right to withdraw any publication or product. All prices are subject to change without notice.

General Information For general information on publications, products, prices or sales policy, please contact Customer Service at: 1-800-268-3793.

For more information or to order, visit: CAstore.ca

51

order form

Complete order form and mail to:

Order Department, The Canadian Institute of Chartered Accountants 277 Wellington Street West, Toronto, CANADA, M5V 3H2

Or Fax:

416-204-3416

Or call direct:

416-977-0748 Toronto calling area 1-800-268-3793 Rest of Canada

Or Internet:

www.CAstore.ca

Name

Title

Company Company Address City

Province

Postal Code

Telephone ( )

ext.

Fax ( )

Payment method (check one):

 Payment enclosed  Bill me*

Card Number

Expiry Date

Cardholder Name

Signature

Email

 VISA

 MasterCard

* Orders under $75.00 that are not paid by credit card or cheque are subject to a $5.00 administrative fee.

QUANTITY

TITLE

FORMAT

PRICE

TOTAL

** Shipping and handling charges where applicable.

Prices subject to change without notice and subject to applicable taxes.

Subtotal Shipping & Handling Taxable Total

NO RISK GUARANTEE I understand that if I am not satisfied, I may return my order within 30 days of receipt to receive a full refund.

PRIVACY CONSENT In placing this order I consent to CICA collecting and using the above information and disclosing it to other third party providers for the purpose of: (1) providing me with the service for which I have contracted; (2) providing me with information as to products and services which CICA feels may be of interest to me.

Please check  if you do not wish to receive future promotional information on products or services that the CICA believes may be of interest to you.

**See shipping and handling policy on page #51 for details

52

Should you have any questions on the collection, use and disclosure of your information, please view the CICA’s privacy policy at www.cica.ca

GST/HST #106861578 QST #1010544323 TQ 0001 SS

w

Contact Us: For information on products, pricing, payments, or to order, contact the CICA Customer Service Department at: Chartered Accountants of Canada

Technical Support:

277 Wellington St. W. Toronto, ON M5V 3H2

Telephone: 1-800-919-CICA (toll-free)

(416) 977-0748 (Toronto)

Telephone: 1-800-268-3793 (toll-free)

(416) 977-0748 (Toronto)

Fax:

(416) 204-3416

Email:

vpl.support@cica.ca

Fax:

(416) 204-3416

Email:

customerservices.group@cica.ca

Internet:

CAstore.ca

Choose the that’sRepresentative: best for you: Contact Yourformat Local Sales CIC

Help Desk: Telephone: 1-866-256-6842

Choose the format that’s best for you:

AH • Toronto North & West an na db oo Norm Hawley ge Ma me kTelephone: 1-888-371-0730 na Wayne Taylor n g t  & Re no em la Telephone: 1-888-217-0039 norm.hawley@accountingresources.ca lo en Ta te gy x t  dC wayne.taylor@accountingresources.ca Inf  R C ol Prac is k IC A or Bu le • Toronto Central, ma Ma ct & Western Ontario Ha East, sin t ic t io n n • British Columbia, North West Territories, i e o &A ePaul ag db ns ss nT Ma Kneebone em oo ss &  Nunavut & Yukon e n F ura ch Telephone: en Acc 1-866-430-8623 k& ag tio i na t no em n n R ou n s Rebecca Taylor paul.kneebone@accountingresources.ca e c c l e Ta l e og e  &R nt nt at x Acc ing y el e Telephone: 1-866-948-9702  Bu Inf  dC  at R C o s  &A P i or IC A sk in e ol un rac ed rebecca.taylor@accountingresources.ca CIC ss ma le Ma t s C H i A s t ura n ol an ct ti o Ma ice na &F g& Ha l i d o na nT ec ge nc i na nd Ma b n A oo ge s ti o ss me ech • Alberta & Saskatchewan Ma e bo na ura nce k me n n na o A g n Bu &R t s k cc e n o   ge Marilyn Genth  me nc t no &R sin lo el ou Inf Ta A m n e at gy cc el en Ta x nt t or  Telephone: 1-877-790-2422log e a o  x t Bu ing  dC te y ma C   Prac Ris Inf sin d C unti marilyn.genth@accountingresources.ca ol ti o CIC & k Ma ICA Prac Ris or ng es ol l Bu H n k A ec tic an ma s& Ma Te le &A Ha n sin t t e a db io ct ice ch tio na F nd ss ge Ma es &A oo io no ura ina nT ge me Ma bo s& na ns ss n k l m n e o n c g o Fin ura & nc ch en  t k& ag e tio em gy Acc e t an no em en ns  nc Ta Re Inf c l t P e o Ta Bu x la e og e  &R rac nt or  un x te Acc sin y R is el ma  Bu tin Inf tic dC e at R C k o t s  ss Prac isk g& or IC A io e Ma in e ol un Ma ed CIC &F nT ma le Ma As tin ss Co Ha AH t n i e c t Ma n s ic n & a g ch io nd ll ti o ura an ag ge e Ma an Fin &A na nT ec no bo ns ce em m db nc an ge tio ss ech Ma l o n   e o o ura ag k& e me ce nt ns gy na ok I A n n cc e n ol fo   Re ge Bu  me  t no &R ou Inf Ta og rm Acc nce la me sin nt lo el Ta x nt or te  y a n e a  g o t  x t Bu ing  dC ss te io y ma C Prac Ris Inf sin d C unti &F ol ti o CIC &A k Ma ICA Prac Ris or n e i o l Bu H n n k Ma g& AH ss ss ec tic ll an ma Te si ura an tio ec tic &F e Ma nag an As db ch tio na t & A n ess i e n s d e n o i nc n on ura nT ge s me Ma bo an na ok ol ss &F e me s n e o n c g o A u & n ch t k a e e tio i na gy cc ra nt ce Re ge me   Acc &R no o ns  nc Ta l nc Inf   me un at el lo Prac nt  ou Ta Bu x e e  &R nt or at ed gy x Acc sin nt R el e m  C B I C i n tic dC  s IC A ing us at ol es at fo CIC ou  Prac Risk io e Ma k Ma in e ol s& l ed rm CIC Ha &A nt AH nT l Ma s n C F a e n ing AH s& s tic a n i ol a e c tio Ma d n s ge ag ch nd ti o ura bo an e Ma nag le an Fin &A na nT me em no bo ns ce ct em db nc a ge s n e e Ma l o n n i s ch   t e n on oo ag k& ura me ce nt t  na Inf ogy Acc e  no s k& em nt Ta   Re ge Bu  nc or R is no l o I e Ta o n  A l P R me sin un nt e at ma gy fo rac cc lo k Ma el x Ta n t e e  a  gy o tio rm  x t ing Bu  dC ss te tic C Prac Ris Inf at  nT sin d C unti &F ol R is e Ma CIC &A k Ma ICA P i o o n e rac e i l o B H n n k g ch r A s s e t • Ontario North, South, East, Maritimes, Quebec & Manitoba

Ma

la te dC ra ol nc le ct e io nT B ech usin ns  es Acc no R is s& ou k Ma log F nt i na y na ok ing Prac nce ge &R &A m  el en ss tic Inf &A at ura t e o ss  ed Ma r Ta ura ma nc C n o x nf ti o e ag ll nc  or e e n CIC e Bu me ct T ma Ma e A sin i nt on ch Bu tio H na es a  n s sin nd nT ge o  s& R is lo es A b me ech  k cc o Fin gy s& CIC o Ma nt ou no k& a  F AH n  i n Prac nce na lo ag Re R is tin an g n  e l  y k Ma ce me g& at db Acc tic Inf e n  o P A d e t or na ou ok rac Inf ss Ma  Co s& ma g u n Ta &R or n ll em ra tic ti n Fin ag ti o x ec ma el en n e g a e c nT ti o at  Ma ti o me t &A CIC e Prac nce e ech n n n n d s A Ta a s t B s  Te Co ge Ha us ura   no x I t n ch A R l m i ic  en nd ne le cc lo is k en nc e Ma for no CIC t b s c ou gy t oo s& e ti o ma Ma lo AH Ta n n  k& ti o gy Co na Fin ns R is tin ag Bu an x Prac ll g  n e a R k  s g d e m i e n Te ec Ma ne Prac CIC bo Acc &A me la en ce t ch  tio s n o t n AH t ss s&  ed ou ag t  ice Ma Bu k& no t n u I ic a n s em nt Fin sin ra R is Co l n fo Ta e Ma na i n g R el en nc ll k Ma ogy an es x rm Acc dbo ech at ge e t s& e n c c &  a o  e a  e m C o t t n no k A d P g I i i F  Ta u a C B o o s rac & e i C nt ge na us A H ent su lo nT ns Inf me ol x RSt. R is 277 Wellington W. e i i m  ra g n n n t an nt ech  le la or y k Ma en ce ice g es R CIC nc Acc ct te db  ma Toronto, ON,&Canada t s n  Ma P A A e i d R & o o o na ok rac t I o s i  n H C l Fin ns sk o io Ta su na un og an M5Vt 3H2 fo ol ge Bu nT &R x ra Ma  an ge tin k rm le db y me ice sin A e el n m c n c g& ch cc o C g a n ce ag ti o es en at Ma Prac e  ti o IC A ok t &A ou no s& As ed Toll-free: t  em na ns Inf nT &R Ha Ta 1-800-268-3793 nt lo B su e t C F g u  R ice nt ech or x ol i na el ing gy Inf em sin ra is k Acc ndb 416-977-0748 at ma le  en Ma nc  nc Telephone: or es no C &A oo Ma e Ta ct I o Ma P C t s d e e n m l rac un AH Fax: 416-204-3416 n s k x io  & o a  C at  na s ag ge &R  gy ol Fin ns ura R is ti n Inf Bu io an tic ge CIC em m le el nT an k Ma  P  sin g& or db n me e c e a A A c c n e Ma t rac te es IC A oo m cc H e A nt i ch e t o n at an ss www.cica.ca dC  s&   na ou ns ag k& no  tic Ha io ura Bu Inf Ta ge ol em nt Fin RisCAstore.ca  nT lo nd Re e s x  o m A l i i e n Ma ne ng k Ma an  gy ec l e rm cc Acc bo en nt ce CIC ss na tio ce o & A ated at t  chn  ok   ou na & A g P o i  Ta n B o s rac &R e C i na R F l H nt s ge u s n I m o o i i x nf a ura na sin sk  en Te gy ll el ing me  nc tic o Acc ndb Ma es ch ec at t CIC nt nc  e e Ma rma o s t ed n n P o A Prac  In & As e io ok  R is &F o rac ag un ti o Ha Co ns Ta su na fo i na k Ma log em &R Bu ti n nT nd x ll ra tic  g rm y e me s e n e g ec Acc nt bo ech in e la  nc na me e Ma Tont CIC at &A tio Prac ce  te ok  e ss ge nt ol io ou no AH ss d n n I n m & & n s  Ta n a s l u C B e t f T a R C o F  t g o u ra  R is ndo ice nt or ech i na x el ing g em sin ll Acc ndb nc at k Ma y  ma le IncoC  e Blu en Ma nc es no &A oo e e Ta I o t P sc m C t d s e e n t  io lo rac ineio un ss na k& eA x  ag &F s Di Co   B n Ta H g u n R t u In ge em in Te y ll tic Re ing is k ra CIC sBcus ss sMa xa nd  me ch ec en la nc e Ma for Ma AH Prac anc bo &A gTyech usin n t no t t m sieoss nAacc GST e i e t e o n o  a a s d    n g  n l o n ag ti o su nd R is tic &F ag emun /HkST& Co s Bu Inf Ta ol n a e ra Ris Au b n Re k e e Ma me ina entin nd l s x o dio o A m ngk & T l in e Ma nc ok  ec e rm cc en tgy nt An nc t g & Elxa CIC e aMa ss na ti o ou at t  chn citsed &R  ndn an ale  FinA & P d A g o i Ta n n a B o eD el em Co Fin R is Asge l Ha tin Srac y In s u assu e Ta nT x a ev en sume ecut sis fo ncia k Ma ogy ra an g& xl ech sine le Acc ndb ice  el t ra C ri r n n  c R c s IC A l Pc  A op t o t y Ma ismka C e s t n n na P n o ss ok R is &F  o rac on ag ce Ta un tio lea ICiA me nci Ma Inf i na k Ma log em &R s  Han  x  In tin nt n T nnBiu TaMa tic n ng g o A d y e Ha s e  agech ngin n em g&  Acc nt bo e Ma rm la  na  Prac udiC nd es Prac ce  a te ok  tIa CA naeg As Fin nt emeno ge ou bo s na d Ta s I n m n e & & n Ha an  nf tic n l u C ok m t d x g e t f o R F tin ol ra ice nt e Ri or em i na nd el or cia As  gy eT  le nc g& CIC at ma  subo ntsk ma oo Ma nc  la Ma c  Ma e e Ta ra t t P A o A tio nT d e ls na  nd io na io rac na ss x Ha nkc& Bu ns nT ech  nT ge g ura Col Bu Inf ge tic e Re Inc s C m  e l ech eme i s I m n n ch e CA en la in e nc e Ma or Acc ct om en t ol es nt no te t ma no Ha e io s& t ss e ’s Acc ogy dC na l n t lo n Di Ma R o i Fin s Bu on Ta d is k gy ol  sc gy me ou nsin x  g em an Au Acc boo Te us le  Ma nt  nt en e d c ch k s P A C ss na ing ti o it i rac  o t o & u I C n un dit n an  Prac Re or &F AH ge ol ns an tic R is tin la me ti n og i na an an  d A d Se k t tic g nt y A g e d d n Ma c Ex d & cc s  b  uri eD  su As oo Co na cis Prac ce  ou Bu Ta ra ty ev su ll k& ge sin NIIPR012 nt Inf e n ra e cia e Ta m t l c i c R e n o ic o e t e x nc el ss g& pm nt lP e Ma rm at e  io Fin en at CIC la  As ed Ma n i Ta a t n B o s AH ag nci nin na u ura Co  nT x em an ge ll ng ech s g n C e e