Thought Leaders

Thought Leaders
Canada faces huge physical costs from climate change, making net zero a great investment
Tackling climate change more than pays for itself say new finance study
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Thought Leaders
Substantive CCPCs: Is the tax deferral game over?
Allan Lanthier: Ottawa’s new substantive Canadian-controlled private corporation rules should end tax planning that seeks to manipulate non-CCPC status
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- VIEWS 160

Profession
More diversity among inductees of 2022 Canadian Accounting Hall of Fame
Selection committee addresses omissions noted by Canadian Accountant in 2021
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- VIEWS 160

Thought Leaders
CEOs are hindering LGBTQ+ equality in the workplace
Should securities regulators require boards of directors to have LGBTQ+ representation?
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- VIEWS 160

Thought Leaders
The federal budget hits private corporations with foreign affiliates
Allan Lanthier: Why Canada’s federal budget included tax measures against CCPCs with CFAs earning foreign accrual property income
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- VIEWS 160

Thought Leaders
The Des Groseillers decision: Charitable donations of stock options
Allan Lanthier: The resolution of a Quebec tax dispute is now in the hands of the Supreme Court, which has recently been taxpayer-friendly
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- VIEWS 160

Thought Leaders
Why Canadian accountants are needed in human capital reporting
Nick Shepherd explains why a recent corporate case shows the financial cost of ignoring HR intangible assets
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- VIEWS 160

Thought Leaders
The economic case for the mining industry to support carbon taxation
Rather than opposing carbon taxes, the mining sector should become a global advocate for aggressive carbon targets
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- VIEWS 160

Thought Leaders
The OECD corporate minimum tax: a disaster in the making
Allan Lanthier says it's time for accounting firms, bodies and industry groups to challenge the flaws in the OECD global corporate minimum tax plan
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- VIEWS 160

Thought Leaders
Everyone should have a say on the future of green accounting
Canada may adopt international sustainability reporting rules that focus on investors, not the public, warn three Canadian accounting professors
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- VIEWS 160

Thought Leaders
10 things everyone should know about taxation
Why Québec Premier François Legault’s ethically and legally questionable tax on the unvaxxed was not a tax but a levy
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- VIEWS 160

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
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- VIEWS 160

Thought Leaders
Twelve rules that protect the tax collector
Taxpayers have minimal procedural rights says Vern Krishna of TaxChambers LLP
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- VIEWS 160

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
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- VIEWS 160

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
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- VIEWS 160

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
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- VIEWS 160

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
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- VIEWS 160

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"
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- VIEWS 160

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
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- VIEWS 160

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
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- VIEWS 160

Thought Leaders
The Calm Before The Insolvency Storm?
David Bish of Torys LLP on the current insolvency climate and forecast for 2022
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Thought Leaders
After a big year for cryptocurrencies, what’s on the horizon in 2022?
Three Canadian accounting academics review the year in cryptocurrencies
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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
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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
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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
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- VIEWS 160