Thought Leaders
Thought Leaders
The increase in ransomware attacks during the COVID-19 pandemic may lead to a new internet
The future of the internet may be intranets, say Michael Parent and David R. Beatty
Thought Leaders
Tooth or Consequences: The Perils of Online Tax Filing
Allan Lanthier explains a recent case in the UK Supreme Court, HMRC v Tooth, and its consequences in a Canadian context
Thought Leaders
Entrepreneurs aren’t taking their companies public — and it’s a problem for our economy
Corporate governance and executive compensation regulation is at fault, say Calgary academics
Thought Leaders
The Bank of Canada must seize the pandemic moment and do more for Canadians
The institution is more comfortable with the status quo than with serious innovation, despite its history of being an innovator in monetary policy
Thought Leaders
Mergers & Acquisitions: From Bay Street to Main Street
Due to the COVID-19 pandemic, future foreign takeovers will now be scrutinized for their local as well as national impact, explains Andrew House of Fasken
Thought Leaders
Canada should embrace Québec’s simple incorporation system for small businesses
Québec has done little to publicize a regime that other provinces should follow
Thought Leaders
Sustainability rankings don’t always identify sustainable companies
An increasing numbers of investors depend on ESG information from third parties for their investment decisions but are the rankings meaningless?
Thought Leaders
Filing tax returns, paying income tax, is saving us during COVID-19
Tax accountant and lawyer David J Rotfleisch says paying our income taxes is what keeps Canada a great country to live in
Thought Leaders
As inflation looms, here’s how real estate and farmland have protected investors
Canadian real estate and farmland have been historical inflation hedges
Thought Leaders
Imbalance: Accounting is not capturing the value of intangible assets
Accounting has an intangibles problem, says Nick Shepherd, author of How Accountants Lost Their Balance
Thought Leaders
Bounty programs: Ineffective in the war on money laundering
Think twice before extending American anti-AML programs to Canada, says UBC Allard School of Law Professor Joven Narwal
Thought Leaders
Tax ‘pandemic profiteering’ by tech companies to help fund public education
Trevor Norris says public education should receive tech sector taxation revenue
Thought Leaders
Why employees hesitate to speak up at work — and how to encourage them
The concept of employee voice and importance of higher-quality ideas
Thought Leaders
Nova Scotia first province to report Key Audit Matters in Auditor General report
KAM will provide Nova Scotians with context and transparency
Thought Leaders
The myth of CERB forgiveness
Critics of CERB forgiveness miss the point, says Allan Lanthier, FCPA, FCA
Thought Leaders
Stock traders beware of tax traps: The taxman cometh
For speculators in GameStop, the taxman awaits around the corner, says Vern Krishna, FCGA, FCPA, CM, QC of TaxChambers LLP
Thought Leaders
What is sustainability accounting? What does ESG mean? We have answers
Sprott Professor Leanne Keddie, CPA, CMA, provides an ESG primer
Thought Leaders
A brief history on the unpleasant subject of taxes
The story of income tax is rooted in war, explains Vern Krishna, FCGA, FCPA, CM, QC of TaxChambers LLP in Toronto
Thought Leaders
Financial professions must pivot to stave off technological extinction
Turning CPAs into data scientists may not be realistic, says Erica Pimentel, CPA, CA
Thought Leaders
Footing the COVID-19 bill: Economic case for tax hike on wealthy
How Canada compares to Western economies in terms of taxes and inequality
Thought Leaders
Advocates applauded as Canada zero-rates tax on face masks, shields
Cyndee Todgham Cherniak an early advocate of zero-rated PPE
Thought Leaders
Canada’s fiscal update falls short in facing climate change and income inequality
A passing pandemic grade but no urgency in the Throne Speech update
Thought Leaders
Canada should repeal the small business deduction
There is little evidence supporting the efficacy of the SBD, says Allan Lanthier
Thought Leaders
What Canada’s top CEOs think about remote work
Professor Jean-Nicolas Reyt has studied recent comments by Canadian CEOs
Thought Leaders
What Joe Biden’s climate plan means for Canada
Professor Robert O'Brien of McMaster University details three economic implications of the Biden climate plan