Thought Leaders

Thought Leaders
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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- VIEWS 160

Thought Leaders
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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- VIEWS 160

Thought Leaders
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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- VIEWS 160

Thought Leaders
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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- VIEWS 160

Thought Leaders
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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- VIEWS 160

Thought Leaders
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
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- VIEWS 160

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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- VIEWS 160

Thought Leaders
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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- VIEWS 160

Thought Leaders
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
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- VIEWS 160

Thought Leaders
The increase in ransomware attacks during the COVID-19 pandemic may lead to a new internet
The future of the internet may be intranets, say Michael Parent and David R. Beatty
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- VIEWS 160

Thought Leaders
Tooth or Consequences: The Perils of Online Tax Filing
Allan Lanthier explains a recent case in the UK Supreme Court, HMRC v Tooth, and its consequences in a Canadian context
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- VIEWS 160

Thought Leaders
Entrepreneurs aren’t taking their companies public — and it’s a problem for our economy
Corporate governance and executive compensation regulation is at fault, say Calgary academics
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- VIEWS 160