Thought Leaders
Thought Leaders
Crystallizing capital gains before June 25: What about the GAAR?
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
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Thought Leaders
The new game in town: Capital gains and the alternative minimum tax
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
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Thought Leaders
A Privilege Primer, Part I: Gaudreau reminds that there is no accountant-client privilege in Canada. But why?
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
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Thought Leaders
Economic growth tops the priority list for Canadian policymakers — here’s why
There's nothing wrong with challenging our assumptions, say academics from the University of Saskatchewan, but interest rates are higher than growth rates
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Thought Leaders
Canadian federal budget 2024: Does it deliver on ‘generational fairness’ promise for Gen Z and Millennials?
Whether the federal budget will help millennials and Gen Z through tax initiatives, says Gustavson accounting professor Douglas A. Stuart, is subject to speculation
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Thought Leaders
An economist explains: Textbook economics is badly flawed when it comes to climate change
Double standards abound on the carbon tax, says MacEwan University economics professor Junaid B. Jahangir, despite the support (and limits) of textbook economics
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Thought Leaders
Stock markets signal a growing gap between Canadian and American clean tech firms
Canadian taxpayer-supported clean tech startups may move south of the border due to regulatory risk and political uncertainty despite substantial tax benefits
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Thought Leaders
Fossil fuel subsidies cost Canadians a lot more money than the carbon tax
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
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Thought Leaders
PwC Australia ethics breach: Differences in Canadian and Australian CPA regulation
Though similiar, there are important differences between Australian and Canadian professional rules of conduct explains accounting professor George Gonzalez
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Thought Leaders
Ethnic diversity is still a serious issue at the top level in accounting firms
Research suggests women and minorities are under-represented at senior positions in Canadian accounting firms despite measures to improve diversity
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Thought Leaders
Taxes aren’t just about money — they shape how we think about each other
Research shows taxpayers perceive paying income tax, but not regressive sales taxes, as contributing as a citizen for the purpose of the common good
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Thought Leaders
10 reasons why Canadians are still dissatisfied with the economy, despite the upswing
Four accounting academics explain the disconnect between the pessimism of Canadians and an economy that seems headed for a soft landing
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