Thought Leaders

Thought Leaders

CEOs are hindering LGBTQ+ equality in the workplace

Should securities regulators require boards of directors to have LGBTQ+ representation?
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
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
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
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
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
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
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
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
Thought Leaders

Twelve rules that protect the tax collector

Taxpayers have minimal procedural rights says Vern Krishna of TaxChambers LLP
Thought Leaders

Alberta oilpatch may face lending crunch as financial regulators worry about the risks of climate change

Banks, lenders will be less keen to lend to the oilsands, says Alberta economist
Thought Leaders

The Robillard decision:  The uncertain world of death and taxes

Allan Lanthier on confusion in surplus stripping and the post-mortem pipeline, due to a recent Tax Court of Canada decision