Thought Leaders
Thought Leaders
GAAR Clips Westminster’s Wings
Vern Krishna, whose work was cited in the Deans Knight decision by the Supreme Court of Canada, explains the history of the Westminster principle and GAAR
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Thought Leaders
Alberta: Why we need to rewrite the script on corporate taxes
Corporate tax cuts did not save jobs in Alberta and wealthy people do not choose where to live based on taxes, says economics professor Junaid B. Jahangir
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Thought Leaders
Will Danielle Smith veer back to the right and towards Alberta separatism?
The taxation and economic issues to watch for in the coming months from a newly elected majority government in Alberta, according to Robert L. (Bob) Ascah
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Thought Leaders
Deans Knight: The return of the GAAR
The Supreme Court of Canada's decision in Deans Knight is a breath of fresh air and strikes a more appropriate balance, says Allan Lanthier
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Thought Leaders
Taxing the wealthy to the hilt would make us all much better off
Western University professor Tom Malleson presents five reasons for levying high taxes on the very rich, from the environment to (reduced) social friction
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- VIEWS 160
Thought Leaders
US banking failures: the role of big auditors in another financial crisis
A state auditor would be better than accounting firms at policing systemically important institutions such as banks
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Thought Leaders
The Revenue Rule In Tax Law
Vern Krishna of TaxChambers LLP on the history of international tax and trade law
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Thought Leaders
How Canadian accountants will benefit from ChatGPT
Why over 13 million users ask ChatGPT for answers daily. Randy Lasnick of Plooto explains how ChatGPT will shape the future of accounting automation
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- VIEWS 160
Thought Leaders
Alberta election: Is the province’s energy regulator acting in the public interest?
Canadian accounting firms like Grant Thornton and PwC Canada have had trouble in Alberta with environmental liabilities when acting as receivers
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- VIEWS 160
Thought Leaders
To mandate or not to mandate? Why hybrid work should be favoured, not feared
Pamela Steer, president and CEO of Chartered Professional Accountants of Canada, on why CPA Canada has adopted a hybrid work environment
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- VIEWS 160
Thought Leaders
OSFI’s new guidelines: A step toward making banks and insurers more conscious of their climate impacts
New sustainability reporting standards will help determine who will pay for environmental cleanup costs when oilsands producers go bankrupt
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- VIEWS 160
Thought Leaders
Why is it so difficult to handle whistleblower reports?
Accounting and ethics professors explain the agency theory behind effective whistleblower systems to avoid cases like LuxLeaks at PricewaterhouseCoopers
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- VIEWS 160