It’s time for a change: “Grandfathered share”
The term “grandfathered” continues to be used in various contexts – including tax – despite its segregationist roots. We examine this issue more closely while suggesting alternatives for tax professionals.
Canada inflation remains elevated amid high gas prices
Canada’s consumer price index in October rose by 6.9% on a year-over-year basis, matching September’s increase.
This week in energy: Methane emissions, oil demand, taxing share buybacks
We take a look at a proposed U.S. rule for methane emissions, the oil demand outlook, and the Canadian government”s plan to introduce a tax on share buybacks.
Middle market companies refocus ESG their efforts
Support for ESG initiatives continues to be high among middle market companies. However, the nature of that support is evolving.
Economic statement 2022
On Nov. 3, 2022, Canada’s Minister of Finance released the Fall Economic Statement, which provides an overview of Canada’s finances and sets out new tax measures.
A non-refundable credit is a terrible thing to waste
Non-refundable credits from the SR&ED program may provide certain planning opportunities.
Global insurance accounting practices converge, but differences between IFRS 17 and U.S. GAAP remain
Global insurance accounting and actuarial practices are becoming more aligned than ever. However, significant differences remain between IFRS 17 and LDTI.
Creating EV ecosystems – How technology will improve mobility
The electric vehicle (EV) era is arriving. Manufacturers are already transitioning their business models in anticipation of the full global adoption of EVs, hybrids, and new client service models.
More than data: Three companies find success in the cloud
Making the most of a move to the cloud, three companies find success.
Tax planning: 2022 year-end considerations for businesses and individuals
This tax planning guide for 2022 and beyond reflects considerations that may create risk or opportunity for Canadian businesses and individuals.
Bank of Canada announces smaller-than-expected 50-basis-point hike
Reasons for increasing interest rates are plentiful amid strong core inflation, high inflation expectations, and excess demand in the economy.
Concerns over Canada’s housing market weigh on real estate investors
The growing uncertainty facing Canada’s housing market was the focus of the 6th Annual Real Estate Canada Forum held on Oct. 6 in Toronto. The closed-door forum brought together real estate investors amid concerns over continued interest rate hikes and the resulting market cool-down.
How the supply chain crisis is affecting global workforce mobility
How global workforce mobility is being challenged by supply chain shocks and what organizations can do about it.
Why cybersecurity due diligence is critical
With cyberattacks on the rise, cybersecurity needs to be a due diligence priority when considering an investment.
Is your managed service provider as secure as you think?
Cyberthreats are constant, and they include everything from hackers trying to take over your systems through ransomware attacks to scam artists sending phishing emails.
Economic headwinds: Law firms
Without making significant progress on improving productivity, firms in all sectors risk a sharp decline in profits in 2022 amid the increase of direct expenses and inflation.
Canada positioned to thrive in EV landscape-and other takeaways from EV/VE 2022
When it comes to further embracing electric mobility, Canada has significant competitive advantages and immense market opportunities.
Canada’s job market shows little sign of slowing
Canada’s economy in September reversed the slowing labour market of the summer, adding 21,100 jobs while unemployment fell to 5.2%, according to government data released Friday.
After a strong recovery, economic headwinds set in
Interest rates are on the rise to tame inflation and bring the economy back on track. Will these measures work? Our economist anticipates a challenging time ahead for the middle market.