Thought Leaders

Thought Leaders
Opinion: The future of a unified Canadian accounting profession
There was a time when the Canadian accounting profession looked like it was headed towards specialization. What happened?, asks Nick A. Shepherd
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Thought Leaders
Wealthy but worried: why the UK’s top 10% are turning their backs on the rest of society
A thought leadership article on high income earners in the UK may hold some insights into Canadian attitudes towards inequality and taxation among the wealthy
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Thought Leaders
IRS is using $60B funding boost to ramp up use of technology to collect taxes — not just hiring more enforcement agents
After a decade of underfunding, the Internal Revenue Agency is receiving a cash injection, similar to the reinvestment in the CRA by the Trudeau government
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Thought Leaders
Benefits of paperless processing for taxpayers: Lessons for CRA from the IRS
Canadian taxpayers will benefit if the CRA follows the IRS in the paperless processing of income tax returns but not at the expense of customer service
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Thought Leaders
Challenges to free trade reveal a big change in conservative ideology
A shift in conservative ideology towards protectionism, not free trade, is not new in Canada and could have profound effects for business leaders such as CPAs
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Thought Leaders
The shift to working from home will be difficult to reverse
White collar workers, including managers and executives, prefer to work from home. Employers now face the challenge of accommodation and inequities
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Thought Leaders
GAAR Clips Westminster’s Wings
Vern Krishna, whose work was cited in the Deans Knight decision by the Supreme Court of Canada, explains the history of the Westminster principle and GAAR
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Thought Leaders
Alberta: Why we need to rewrite the script on corporate taxes
Corporate tax cuts did not save jobs in Alberta and wealthy people do not choose where to live based on taxes, says economics professor Junaid B. Jahangir
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Thought Leaders
Will Danielle Smith veer back to the right and towards Alberta separatism?
The taxation and economic issues to watch for in the coming months from a newly elected majority government in Alberta, according to Robert L. (Bob) Ascah
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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
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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
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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
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Thought Leaders
The Revenue Rule In Tax Law
Vern Krishna of TaxChambers LLP on the history of international tax and trade law
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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
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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
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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
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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
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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
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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
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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
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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
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Thought Leaders
Few of South Africa’s chartered accountants are black: hearing their stories suggests what to fix
In recognition of Black History Month, this article from South Africa provides insight into systemic barriers to the accounting profession for black accountants
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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
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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
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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
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