Thought Leaders

Thought Leaders

Why tax literacy should be a national priority in Canada

Now is the time for Canada to advance tax literacy, as both authorities and society as a whole can strengthen democracy and build a more informed public
Thought Leaders

Who really killed Canada’s carbon tax? Friends and foes alike

While the tax could be replaced by an equally effective tool, its repeal increases uncertainty about Canada’s ability to support climate change mitigation
Thought Leaders

CPAs in 2025: Frustrated, overworked, and underappreciated

From uncertainty to compliance to staffing, Chartered Professional Accountants say their stress is not offset by client appreciation, reports Dean Blachford
Thought Leaders

Trump’s tariffs threaten Indigenous businesses in Canada — the government must take action

Accounting Professor Douglas A Stuart and Indigenous Business Professor Andrew J. Karesa on supporting Indigenous business during a trade war and tariffs
Thought Leaders

Trump, tariffs and Canadian tax strategies: There must be 50 ways to leave your country

Allan Lanthier explains how some Canadian corporations have redomiciled to the United States and why there may be more to come unless changes are made
Thought Leaders

Why Trump’s plan to cut national debt by selling ‘gold card’ visas for US$5 million each won’t work

"If you’re a billionaire, you don’t need it," said one Canadian billionaire. "I don’t have to come to the United States to invest in the United States."
Thought Leaders

Protecting CPAs using solicitor-client privilege

Chartered Professional Accountants may be enveloped into privilege if they are the client’s agent, pursuant to an agency agreement, explains Dean Blachford
Thought Leaders

Trump’s push to shut down USAID shows how international development is also about strategic interests

A Canadian accounting professor explains that development relationships like USAID are shaped by both the interests of donors and those of the recipients.
Thought Leaders

What is the 90-year-old tax rule Trump could use to double US taxes on foreigners?

Like Canada, Australia created a digital tax that US President Trump could deem as discriminatory or extraterritorial, and subject to retaliatory tariffs
Thought Leaders

Why accountants should recognize the bias in accounting standards and use it to our advantage

Accounting standards have focused on the balance sheet, says Philip Maguire, CPA, CA, yet the effort to match book value to market value has been a failure
Thought Leaders

The carbon tax needs fixing, not axing — Canada needs a progressive carbon tax

A progressive tax that punished the wealthy for their outsized emissions would be more palatable than a flat steering tax that hurts low-income Canadians
Thought Leaders

Trump’s proposed tariffs against Canada and Mexico may be illegal, but that’s not the real problem

To integrate further through appeasement with a country that has rejected the rule of law would be to surrender Canadian sovereignty to the United States