Blogs are opinion pieces and reflect their author’s views

The results of the 2018 midterm election reflect a country divided and a bicameral system that is doing exactly what the founders intended. The popular vote (served by the House of Representatives) went to the Democrats by what appears to be at least 8 points.  Regional concerns have been reflected in the Senate – where […]

Written by: Sarah Goldfeder

On August 21, 2018 the federal government introduced what it labelled as Opportunity For All: Canada’s First Poverty Reduction Strategy, a product of lengthy public consultations over two years.  The document repeats the Liberal mantra of “strengthening the middle class and helping those working hard to join it” from the federal election campaign and the […]

Written by: Wayne Simpson

Introduction The City of Calgary’s property tax conundrum has been well documented in the local print media. (See Potikin 2018 and Varcoe 2018a,b,c.)  The high vacancy rates in the downtown office buildings has resulted in a sharp decline in the assessed value of these properties.  Under the City of Calgary’s so-called revenue neutral property tax […]

Written by: Bev Dahlby

First Principles There is strong and enduring connection between trade and a country’s tax law dealing with international connections of taxpayers and their income earning activities.  Most commonly, as in Canada’s case, this connection underlies domestic tax rules to reconcile overlapping tax claims of Canada and other countries by providing suitable credit for foreign taxes […]

Written by: Scott Wilkie

Caring About Others’ Tax Systems The Minister of Finance continues to explain Canada’s commitment to multilateral trade with competitiveness in view. Recent news releases by the Department of Finance reflect this. The Minister evidently is equally aware of the possible implications of tax changes, particularly in the United States, for Canadian taxation, no doubt with […]

Written by: Scott Wilkie