Thought Leaders

Thought Leaders

Corporate taxes can be good for shareholders: Why some actually want their companies to pay tax

Accounting Professor Andrew Bauer on non-integrated tax systems
Thought Leaders

Twelve rules that protect the tax collector

Taxpayers have minimal procedural rights says Vern Krishna of TaxChambers LLP
Thought Leaders

Alberta oilpatch may face lending crunch as financial regulators worry about the risks of climate change

Banks, lenders will be less keen to lend to the oilsands, says Alberta economist
Thought Leaders

The Robillard decision:  The uncertain world of death and taxes

Allan Lanthier on confusion in surplus stripping and the post-mortem pipeline, due to a recent Tax Court of Canada decision
Partner Posts

The importance of community in accounting

Professional networks lead to continuous innovation and camaraderie in the accounting profession, says Twyla Verhelst, Director of the Accountant Channel at FreshBooks
Thought Leaders

The latest Canadian tax scam has a Caribbean flavour

Allan Lanthier looks at the BVI Switch tax avoidance scheme used by wealthy Canadians and what action could be taken by the federal finance minister
Thought Leaders

The irony behind Québec’s proposed health tax 

Fred O'Riordan, National Leader of Tax Policy at EY Canada, on whether Quebec's health tax on the unvaccinated can "move the needle"
Thought Leaders

Alta Energy: Has the GAAR become toothless? – Part II

In part two of his two-part series, Allan Lanthier highlights areas of the Supreme Court's Alta Energy decision that are open to vigorous debate
Thought Leaders

Alta Energy: Has the GAAR become toothless? – Part I

In part one of a two-part series, Allan Lanthier looks at the details of the Alta Energy tax avoidance decision by the Supreme Court of Canada
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
Thought Leaders

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
Thought Leaders

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
Thought Leaders

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
Thought Leaders

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
Thought Leaders

International Accounting Day: Thanking Canada's Accounting Professionals

An open letter from David Marquis, Country Manager, Intuit Canada
Thought Leaders

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
Thought Leaders

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
Thought Leaders

The Ancient Art Of Taxation

Vern Krishna, FCPA, FCGA on the history of taxation around the world, from ancient Mesopotamia to modern-day Canada
Thought Leaders

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
Thought Leaders

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
Thought Leaders

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
Thought Leaders

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
Thought Leaders

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