Business
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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Business
Carbon rebate could bode well for businesses: advocate
Small businesses are pleased to see the carbon rebate being rolled out but are nervous about the repercussions of the capital gains tax changes
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Business
Queen's profs weigh in on federal budget
Two Queen's University professors question whether the Liberals have thought through the implications of their changes to capital gains taxation
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Business
Unpaid taxes by oil and gas companies remains a concern for rural municipalities
In recent years, the issue of oil and gas companies owing money to Alberta municipalities has become a significant concern, with millions in unpaid taxes
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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
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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Thought Leaders
Here’s what we can learn from Canada’s response to inflation in the 1980s and 1990s
Inflation is a tax on households, but don’t expect prices to revert to pre-pandemic levels, as interest rates could stay where they are for several more months
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Thought Leaders
Driving the best possible bargain now isn’t the best long-term strategy, according to game theory
Negotiating a new deal? New research suggests that a nonzero-sum game strategic approach to negotiating may produce more value creation in the long run
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Practice
Director held personally liable for unremitted and uncollected GST/HST — due diligence defence judged insufficient
Case commentary from Canadian tax accountant and lawyer David J Rotfleisch on the Tax Court of Canada decision in Hall v The King
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Practice
Ontario Court holds that a recent former auditor cannot act as CCAA Monitor in the absence of extenuating circumstances
David Bish and Mike Noel of Torys LLP on circumstances that would cause a court to exercise its discretion to appoint a former auditor as Monitor
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Thought Leaders
Why the world is turning away from the US dollar
Geopolitical divisions with the United States will continue to cause additional friction and the role of the US dollar is almost certain to become more limited
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