Thought Leaders

Thought Leaders

The great power shift inside accounting firms

Seasoned partners are losing their grip on raw recruits. Will they get it back? A study by Bertrand Malsch of the Smith School of Business provides clues
Thought Leaders

Structural flaw in Canada’s tax code harms workers when employers drag out collective bargaining

Retroactive pay system of collective agreements contains compounding financial penalty invisible in headline settlement figures but visible in take-home pay
Thought Leaders

Canada is spending billions to fix the wrong productivity problem

Canadian financial policy has crowded out the risk-taking that drives productivity asserts professor of finance and chartered professional accountant Manbo He
Thought Leaders

Meet a millionaire who wants Canada to tax the rich

Tech entrepreneur Avi Bryant is a member of the Patriotic Millionaires, a group of wealthy Canadians advocating for changes to the country's taxation system
Thought Leaders

Why can’t accountants prevent fraud?

How can the accounting profession prevent fraud — and protect both investors and the public — or is this a Sisyphean task?, asks Philip Maguire, CPA, CA
Thought Leaders

‘We got lazy and complacent’: Swedish pensioners explain how abolishing the wealth tax changed their country

For much of the 20th century, Sweden enjoyed a justifiable reputation as one of Europe’s most egalitarian countries. It’s changed over the past two decades
Thought Leaders

As Alberta separatists court the U.S., prosperity is fuelling a sovereigntist turn

The separatist movement and its grievance politics ignore the poor choices Alberta itself has made in terms of taxation, royalties and economic investment
Thought Leaders

Modernizing the GST/HST small-supplier threshold: A compliance fix hiding in plain sight

The issue is not whether GST/HST should exist. It’s whether the threshold governing its application still reflects sound administration in today’s economy
Thought Leaders

Filing taxes for someone else? Here’s how to do it safely

An academic study reveals that informal tax preparers — friends and family, not professional accountants — are not using the Canada Revenue Agency’s RepID
Thought Leaders

Why is the CRA still targeting pandemic aid recipients?

Continued collection attempts against people who received pandemic benefits shows a punitive logic that doesn’t fit the scale of the alleged transgressions
Thought Leaders

What’s missing from the Davos agenda: taxing the rich

New polling shows that taxing the wealthy maintains majority support, even among the wealthy themselves. That should be reflected in international priorities
Thought Leaders

Canada: Tax reform or tax collection?

Tax reform has received a lot of attention recently, without addressing the thorny issue of tax collection or enforcement, asserts Philip Maguire, CPA, CA