Thought Leaders

Thought Leaders

The Calm Before The Insolvency Storm?

David Bish of Torys LLP on the current insolvency climate and forecast for 2022
Thought Leaders

After a big year for cryptocurrencies, what’s on the horizon in 2022?

Three Canadian accounting academics review the year in cryptocurrencies
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The Canadian Taxpayers Federation’s politics are anti-Indigenous — so why do media outlets still quote them?

Canadian journalists should be wary of groups like the CTF, says Sociology Professor Kyle Willmott
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The pandemic and productivity silver linings

Tax Lawyer Dean Blachford on some of the ways that Ottawa-area accounting firms have adapted and innovated during the Covid-19 pandemic
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CRA applying GAAR for outside/inside ACB misalignment on 55(3)(a) transactions

In the final part of a three-part series, Doug S. Ewens and Kenneth Keung of Moodys Tax Law ask whether the CRA is over-reaching on the scope of the GAAR
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Our response to the CRA's position on creditor-proofing reorganizations – part 2 (a case study)

A three-part series from Doug S. Ewens and Kenneth Keung of Moodys Tax Law
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International Accounting Day: Thanking Canada's Accounting Professionals

An open letter from David Marquis, Country Manager, Intuit Canada
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The Pandora Papers: How punishing tax cheats can serve as a deterrent

Punishing tax evasion enablers could also compel taxpayers to comply with tax laws, says Professor Tisha King, CPA, CGA
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A Canadian tax lawyer's scary taxes for Halloween

From Halloween candy to the Halloween Massacre, David Rotfleisch on the tricks and treats of recent Canadian tax history
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The Ancient Art Of Taxation

Vern Krishna, FCPA, FCGA on the history of taxation around the world, from ancient Mesopotamia to modern-day Canada
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Will the OECD eliminate corporate tax avoidance? We’ll see

Allan Lanthier analyzes the most sweeping overhaul of global tax rules in more than a century
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Pandora Papers: “It’s time to pursue lawyers and accountants who enable tax evasion” – offshore tax expert Q&A

Professor Ronan Palan on the repercussions of the Pandora Papers
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Paid millions to hide trillions: Pandora Papers expose financial crime enablers, too

Greater transparency and accountability is needed says University of Ottawa accounting professor Marc Tassé, CPA, CA
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Corporate directors don’t see stopping wayward CEOs as their job – contrary to popular belief

A board’s ability to monitor for fraud, corruption or other problems is limited at best
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New publication from CPA Canada, ICAS and IFAC

Professional accounting bodies on "a journey to reimagine the future of the accounting profession," says CPA Canada's president & CEO
Students

More data analysis training needed for CPA PEP accounting students

CM2.0 DAIS changes to the Competency Map are welcome but students in CPA PEP need help now, says CPA program coach and mentor Gevorg Grigoryan, CPA
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Want to fix financial literacy? Focus on billionaires squandering their wealth, not school curriculum

A contrarian look at financial literacy education and its focus on individual responsibility
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Is the principal residence an endangered species?

The federal government is desperate for money, says Vern Krishna. Tax increases will follow a Liberal majority government
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When companies massage the books, the environment takes a hit

It’s time the accounting profession take earnings management more seriously, says financial accounting professors at Queen’s University in Kingston.
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Global minimum corporation tax rate: why the argument that it breaches EU law will probably fail

But legal argument just one obstacle towards implementation says Professor Rebecca Parry
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Tax relief for family business transfers: A legislative fiasco – Part II

In part two of a two-part series, Allan Lanthier outlines the strategy for legislative repeal and predicts what lies ahead for Bill C-208
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Tax relief for family business transfers: A legislative fiasco – Part I

Bill C-208 has handed tax avoiders a new surplus stripping scheme on a silver platter explains tax expert Allan Lanthier in a two-part series
Thought Leaders

Our response to the CRA's position on creditor-proofing reorganizations – part 1

Doug S. Ewens and Kenneth Keung of Moodys Tax Law LLP in a three-part series on creditor-proofing reorganizations
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4 ways companies can avoid post-pandemic employee turnover

High employee turnover is unwelcome news for employers, says Professor Erica Pimentel, CPA, CA, of the Smith School of Business, Queen's University
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G7 tax deal: if you think multinationals will be forced to pay more, you don’t understand tax avoidance

Anticipate new accounting ways around the rules, says Professor Ronen Palan