Thought Leaders
Thought Leaders
Deans Knight: The return of the GAAR
The Supreme Court of Canada's decision in Deans Knight is a breath of fresh air and strikes a more appropriate balance, says Allan Lanthier
Thought Leaders
Taxing the wealthy to the hilt would make us all much better off
Western University professor Tom Malleson presents five reasons for levying high taxes on the very rich, from the environment to (reduced) social friction
Thought Leaders
US banking failures: the role of big auditors in another financial crisis
A state auditor would be better than accounting firms at policing systemically important institutions such as banks
Thought Leaders
The Revenue Rule In Tax Law
Vern Krishna of TaxChambers LLP on the history of international tax and trade law
Thought Leaders
How Canadian accountants will benefit from ChatGPT
Why over 13 million users ask ChatGPT for answers daily. Randy Lasnick of Plooto explains how ChatGPT will shape the future of accounting automation
Thought Leaders
Alberta election: Is the province’s energy regulator acting in the public interest?
Canadian accounting firms like Grant Thornton and PwC Canada have had trouble in Alberta with environmental liabilities when acting as receivers
Thought Leaders
To mandate or not to mandate? Why hybrid work should be favoured, not feared
Pamela Steer, president and CEO of Chartered Professional Accountants of Canada, on why CPA Canada has adopted a hybrid work environment
Thought Leaders
OSFI’s new guidelines: A step toward making banks and insurers more conscious of their climate impacts
New sustainability reporting standards will help determine who will pay for environmental cleanup costs when oilsands producers go bankrupt
Thought Leaders
Why is it so difficult to handle whistleblower reports?
Accounting and ethics professors explain the agency theory behind effective whistleblower systems to avoid cases like LuxLeaks at PricewaterhouseCoopers
Thought Leaders
The Foix decision: The long and uncertain reach of subsection 84(2)
The broader interpretation by the Federal Court of Appeal in a tax case involving a complex hybrid sale was a breath of fresh air says Allan Lanthier
Thought Leaders
Black people bring unique perspectives to the accounting profession. Here’s how you can be an ally and why it’s important to do
Latisha Carter of Xero on bridging the opportunity gap for the Black community within accounting and other financial professions
Thought Leaders
Quasi-criminal proceedings: OSC raises stakes and grapples with results
Doug McLeod and Daniel Szirmak of Blakes on CannTrust Holdings and the Ontario Securities Commission's difficulty obtaining quasi-criminal convictions