Thought Leaders

Thought Leaders

Corporation tax: Why plans to set a global rate are too complicated and need a new approach

The multilateral plan for a global minimum corporate tax is too complex to work. The OECD should adopt minilateralism instead
Thought Leaders

Most companies buying renewable energy certificates aren’t actually reducing emissions

Accounting sustainability standards must change say academics
Thought Leaders

Canada faces huge physical costs from climate change, making net zero a great investment

Tackling climate change more than pays for itself say new finance study
Thought Leaders

Substantive CCPCs: Is the tax deferral game over?

Allan Lanthier: Ottawa’s new substantive Canadian-controlled private corporation rules should end tax planning that seeks to manipulate non-CCPC status
Profession

More diversity among inductees of 2022 Canadian Accounting Hall of Fame

Selection committee addresses omissions noted by Canadian Accountant in 2021
Thought Leaders

CEOs are hindering LGBTQ+ equality in the workplace

Should securities regulators require boards of directors to have LGBTQ+ representation?
Thought Leaders

The federal budget hits private corporations with foreign affiliates

Allan Lanthier: Why Canada’s federal budget included tax measures against CCPCs with CFAs earning foreign accrual property income
Thought Leaders

The Des Groseillers decision: Charitable donations of stock options

Allan Lanthier: The resolution of a Quebec tax dispute is now in the hands of the Supreme Court, which has recently been taxpayer-friendly
Thought Leaders

Why Canadian accountants are needed in human capital reporting

Nick Shepherd explains why a recent corporate case shows the financial cost of ignoring HR intangible assets
Thought Leaders

The economic case for the mining industry to support carbon taxation

Rather than opposing carbon taxes, the mining sector should become a global advocate for aggressive carbon targets
Thought Leaders

The OECD corporate minimum tax: a disaster in the making

Allan Lanthier says it's time for accounting firms, bodies and industry groups to challenge the flaws in the OECD global corporate minimum tax plan
Thought Leaders

Everyone should have a say on the future of green accounting

Canada may adopt international sustainability reporting rules that focus on investors, not the public, warn three Canadian accounting professors