Blogs are opinion pieces and reflect their author’s views

Canada’s arrest of Huawei CFO Meng Wanzhou on a provisional US Department of Justice warrant on December 1, and the subsequent retaliatory detention in China of two Canadians, Michael Kovrig and Michael Spavor (and now reports of a third Canadian detainee), raise the obvious question as to what damage has been done to Canada-China relations […]

Written by: Hugh Stephens

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