Thought Leaders

Thought Leaders
How Canada’s new credit card surcharge will affect consumers and businesses
Surcharges or cash discounts could be the solution to hidden interchange fees
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Thought Leaders
An open letter from David Marquis, VP and Canada Country Manager, Intuit
Today is International Accounting Day — an opportunity for all of us to pause, reflect and celebrate the work and investment you put into your clients
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Thought Leaders
To clean up Hockey Canada, financial transparency is a must
Transparency in financial disclosure is a crucial part of ethical, responsible governance, say Canadian accounting professors
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Thought Leaders
An ethical workplace culture can prevent corporate fraud by aiding whistleblowers
Four Canadian accounting professors say corporate codes of conduct can offset the failures of audit committees in helping to prevent fraud
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Thought Leaders
The Accounting Profession: Generally Accepted Unethical Conduct?
As a profession, accountants are aiding and abetting unethical tax avoidance, yet feel that our behaviour falls within our code of ethics, says Nick Shepherd
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Thought Leaders
Pension priorities in insolvency: Will Bill C-228 finally make them a reality?
Despite legitimate concerns from the insolvency community, a private member's bill has quietly gained traction says David Bish of Torys LLP
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Thought Leaders
If accounting had been invented in the 21st century, would we do the same again?
Nick A. Shepherd on the constraints of accounting in the knowlege economy
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Thought Leaders
Indigenous people pay taxes: Demythologizing the Indian Act tax exemption
Most Indigenous people in Canada pay tax. Do they get the same level of service?
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Thought Leaders
Valuing your workforce: Why the accounting profession should focus on intangibles, not operating costs
Nick A. Shepherd on assessing the value of a workforce in an asset-light economy
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- VIEWS 160

Thought Leaders
The United States has rejected the OECD minimum tax. Canada should as well – Part II
Allan Lanthier: The OECD rules were developed by committee after committee and compromise after compromise, and it shows
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Thought Leaders
The United States has rejected the OECD minimum tax. Canada should as well – Part I
Allan Lanthier: We should not hamstring our job creators at the precise time when our giant competitor to the south has rejected the tax
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Thought Leaders
Corporation tax: Why plans to set a global rate are too complicated and need a new approach
The multilateral plan for a global minimum corporate tax is too complex to work. The OECD should adopt minilateralism instead
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- VIEWS 160

Thought Leaders
Most companies buying renewable energy certificates aren’t actually reducing emissions
Accounting sustainability standards must change say academics
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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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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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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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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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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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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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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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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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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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