Time for Tax Reform?

Following the release of the Department of Finance’s private corporation tax proposals on July 18, 2017, which was far more controversial than the government anticipated, over 21,000 letters containing comments, criticisms and suggestions were sent to Finance.  A common theme contained in many of the letters was that the tax proposals should be abandoned in […]

Authors:

Mike Dolson
Michael Dolson is a Partner at Felesky Flynn LLP in Edmonton, Alberta.
 

The Politicized Complexity of the Canadian Income Tax Act

An effective tax system in theory operates with objectivity in a fair, transparent and simple manner, and is used to maintain government expenditures to support and stimulate the economy. Unfortunately, this has never been the case in Canada. Since the introduction of the tax system in 1917, there has been an elaborate evolution that has […]

Authors:

Matthew Peddie
Matthew Peddie
Matthew Peddie is a Senior Associate at Gallo and Company Professional Chartered Accountants focusing on public accounting with experience in corporate and personal taxes, reviews, audits, and advisory and consulting work. He holds a CPA designation and a Masters of Professional Accounting from the University of Saskatchewan.
 

Reforming our Tax System: What Prime Minister Trudeau Can Learn from the Carter Commission (and his Father)

On July 18, 2017, the Federal Government, under the leadership of Prime Minister Justin Trudeau, released a consultation paper entitled “Tax Planning Using Private Corporations” (Consultation Paper), which identified three tax strategies that shareholders of private corporations may be able to use to reduce their personal income taxes, increase their wealth, or do both, namely: […]

Authors:

Chris Sprysak
Chris Sprysak, BCom, CA-CPA, LLB, LLM, is an Associate Professor of Law and the current Associate Dean of Research & Faculty Development at the Faculty of Law at the University of Alberta.
 

Public Interest Law Clinic at the University of Calgary

The forces shaping the access to justice crisis are deeply connected to the forces shaping the future of legal practice and legal education. Marginalized people are chronically deprived of access to legal services. The expanding role of the administrative state has created opportunities for public engagement that have increased the need for individuals and organizations […]

Authors:

Christine Laing
Christine Laing is a sessional instructor and Public Interest Legal Clinic staff lawyer at the University of Calgary.
 

Drew Yewchuk
Drew Yewchuk is a research assistant and articling student at the Public Interest Legal Clinic at the University of Calgary.
 

Defending the Court Challenges Program

After much anticipation, the federal government has announced the reinstatement of the Court Challenges Program. Set to cost $12 million over five years, the CCP will assist Canadians with legal challenges to advance and protect their Charter rights. The decision is a welcome one. The program’s history spans some 40 years. It was introduced in […]

Authors:

Institute for Research on Public Policy (IRPP)
 


A Publication of CPLEA