Thought Leaders
Thought Leaders
The push to standardize ESG scores could make corporate greenwashing easier, not harder
Does the current patchwork system dissuade CEOs from gaming the system of ESG standards set by Canadian Sustainability Standards Board and others?
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- VIEWS 160
Thought Leaders
The OAS clawback is due for reform – but not the reform you may think
The Old Age Security Recovery Tax is not based on a pure measure of economic capacity and should be replaced with a smarter measure of economic capacity
- COMMENTS 13
- LIKES 149
- VIEWS 160
Thought Leaders
When companies face hostile takeover threats, they turn to ESG — and the whole community benefits
UM accounting professor and CPA Canada research fellowship recipient Lingyi Zheng asserts ESG investment works as a takeover defence for three main reasons
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- VIEWS 160
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
- COMMENTS 13
- LIKES 149
- VIEWS 160
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
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- VIEWS 160
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
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- VIEWS 160
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
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- VIEWS 160
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
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- LIKES 149
- VIEWS 160
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
- COMMENTS 13
- LIKES 149
- VIEWS 160
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
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- VIEWS 160
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
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- VIEWS 160
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
- COMMENTS 13
- LIKES 149
- VIEWS 160
