Allan Lanthier explains why the General Anti-Avoidance Rule, as amended by Bill C-59, should not apply to a planning alternative to new capital gains rules

The federal government's new capital gains rules have left taxpayers in a pickle says Allan Lanthier. But here's a planning alternative with a deadline of June 24

Can the courts compel Canadian accountants to disclose their tax analysis? In the first of a three-part series, Brian Studniberg of Henein Hutchison Robitaille LLP looks at the Gaudreau case currently before the Federal Court of Appeal in Quebec

There's nothing wrong with challenging our assumptions, say academics from the University of Saskatchewan, but interest rates are higher than growth rates

Whether the federal budget will help millennials and Gen Z through tax initiatives, says Gustavson accounting professor Douglas A. Stuart, is subject to speculation

Double standards abound on the carbon tax, says MacEwan University economics professor Junaid B. Jahangir, despite the support (and limits) of textbook economics

Canadian taxpayer-supported clean tech startups may move south of the border due to regulatory risk and political uncertainty despite substantial tax benefits

Subsidies cost Canadian taxpayers roughly $214 per taxpayer every year — and unlike the federal carbon tax, Canadians don’t get a rebate on this tax

Though similiar, there are important differences between Australian and Canadian professional rules of conduct explains accounting professor George Gonzalez

Research suggests women and minorities are under-represented at senior positions in Canadian accounting firms despite measures to improve diversity

Research shows taxpayers perceive paying income tax, but not regressive sales taxes, as contributing as a citizen for the purpose of the common good

Four accounting academics explain the disconnect between the pessimism of Canadians and an economy that seems headed for a soft landing

Inflation is a tax on households, but don’t expect prices to revert to pre-pandemic levels, as interest rates could stay where they are for several more months

Board directors develop their own oversight style and interpretations of responsibilities says accounting Professor Oriane Couchoux, PhD, CPA

Negotiating a new deal? New research suggests that a nonzero-sum game strategic approach to negotiating may produce more value creation in the long run

Geopolitical divisions with the United States will continue to cause additional friction and the role of the US dollar is almost certain to become more limited

A tax system that favours the wealthy is among perceptions of inequality that are contributing to disillusionment among Canadian workers

Where does Canada rank on the global scale of income redistribution through taxation? Jim Stanford’s article on the gini coefficient provides answers

In light of the deal between Canada and Google, we present this thought leadership article on technofeudalism, an economics term coined by Yanis Varoufakis

There was a time when the Canadian accounting profession looked like it was headed towards specialization. What happened?, asks Nick A. Shepherd

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

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

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

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

White collar workers, including managers and executives, prefer to work from home. Employers now face the challenge of accommodation and inequities