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Calgary is a big, diverse, vibrant city. We’re proud of our western heritage, but we’re also keen for outsiders to recognize that Calgary is more than just cowboys and pickle corn dogs. Still, in one important respect, people across the country regularly call Calgary the “wild west” – campaign finance. As we’ll see, they’re probably right […]

On July 26, 2017, the Supreme Court of Canada handed down two rulings: Clyde River (Hamlet) v. Petroleum Geo-Services Inc. ([2017] SCC 40), and Chippewas of the Thames First Nation v. Enbridge Pipelines Inc. ([2017] SCC 41). These companion decisions have important implications for the Crown’s duty to consult and accommodate Indigenous Peoples, particularly the […]

The addition of GHG emissions to the Energy East Hearing List of Issues, and TransCanada’s response. Late last month, the NEB issued a letter outlining some changes to the List of Issues it would consider in its hearings on TransCanada Pipeline’s (TCPL) Energy East Application.[1] In response, TCPL has asked for[2] and been granted[3] a […]

I have run a small business (consulting) for 20 years and my business has benefited by the small business tax rate, which, as government spokespersons and many in the media have been continuously emphasizing, is considerably less than the individual rate.  However, that is the rate of tax paid by my business.  My business is […]

In Romeo and Juliet, Shakespeare penned that famous quote “What’s in a name? That which we call a rose by any other name would smell as sweet.” The reference is often used to imply that the names of thing don’t affect what they are, but can we apply this to public finance? Namely, does the […]

During our recent vacation in Argentina, Canada appeared in the news three times.  There was a television report on the forest fires in British Columbia, a two-page newspaper article on a terminally ill Victoria man’s assisted suicide, and an article in LA NACION on the price of milk in Canada.  Well, the story was motivated […]

In another round of consultations, the Trudeau Government released on June 29, 2017 a discussion paper on environmental and regulatory reviews, responding to a series of consultations held in recent months on the environmental assessment process and the National Energy Board.  Canadians have until August 28, 2017 to provide their feedback on the paper.  Like a great compilation […]