Thought Leaders

Thought Leaders

How large corporations make huge profits from hidden markups at the expense of consumers

Compound markups are inflating the costs of products at every point in the Canadian supply chain due to monopolistic practices says economics professor
Thought Leaders

How a proposed app called TaxTrack could make taxes more democratic

Participatory budgeting is a direct opportunity for public involvement in how taxpayer dollars are spent and can revive trust in governments
Thought Leaders

Gender diversity on corporate boards can improve organizational performance

Female board members are more likely to challenge ideas and opinions in a way the men were not, say Canadian accounting professors
Thought Leaders

How hiring more women IT experts improves cybersecurity risk management

Two Canadian accounting professors on the role of gender in mitigating cyber risk
Thought Leaders

Despite soaring profits, oil companies are not paying enough for their environmental damage

Oilsands producers are spending their windfall on buybacks and debt reduction rather than reinvestment, with implications for Alberta economy, taxation
Thought Leaders

How Canada’s new credit card surcharge will affect consumers and businesses

Surcharges or cash discounts could be the solution to hidden interchange fees
Thought Leaders

An open letter from David Marquis, VP and Canada Country Manager, Intuit

Today is International Accounting Day — an opportunity for all of us to pause, reflect and celebrate the work and investment you put into your clients
Thought Leaders

To clean up Hockey Canada, financial transparency is a must

Transparency in financial disclosure is a crucial part of ethical, responsible governance, say Canadian accounting professors
Thought Leaders

An ethical workplace culture can prevent corporate fraud by aiding whistleblowers

Four Canadian accounting professors say corporate codes of conduct can offset the failures of audit committees in helping to prevent fraud
Thought Leaders

The Accounting Profession: Generally Accepted Unethical Conduct?

As a profession, accountants are aiding and abetting unethical tax avoidance, yet feel that our behaviour falls within our code of ethics, says Nick Shepherd
Thought Leaders

Pension priorities in insolvency: Will Bill C-228 finally make them a reality?

Despite legitimate concerns from the insolvency community, a private member's bill has quietly gained traction says David Bish of Torys LLP
Thought Leaders

If accounting had been invented in the 21st century, would we do the same again?

Nick A. Shepherd on the constraints of accounting in the knowlege economy
Thought Leaders

Indigenous people pay taxes: Demythologizing the Indian Act tax exemption

Most Indigenous people in Canada pay tax. Do they get the same level of service?
Thought Leaders

Valuing your workforce: Why the accounting profession should focus on intangibles, not operating costs

Nick A. Shepherd on assessing the value of a workforce in an asset-light economy
Thought Leaders

The United States has rejected the OECD minimum tax. Canada should as well – Part II

Allan Lanthier: The OECD rules were developed by committee after committee and compromise after compromise, and it shows
Thought Leaders

The United States has rejected the OECD minimum tax. Canada should as well – Part I

Allan Lanthier: We should not hamstring our job creators at the precise time when our giant competitor to the south has rejected the tax
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