Posts by Kim

One Comment About Taxation – The Taxation of Signing Bonuses For Cross-Border Athletes; The Case of John Tavares and Patrick Marleau I’m a huge hockey fan. I love the anticipation of a game starting – two centres crouch at the face-off dot. The referee holds the puck at arm’s length, waits half a beat, and drops…

One Comment About Taxation – So Why Are Hutterite Colonies Able to Split Their Income But Private Business Owners Have TOSI? Mismatched Socks Tax Policy Last week, a young relative showed up at a family gathering in flip-flops with one white sock and one black. When I pointed it out, she shrugged – she’d been rushing…

One Comment About Taxation – Canada’s Process of Developing Tax Policy Needs Massive Change Every time I drive across a bridge, I quietly thank the engineers who designed it. They respect the laws of physics because they know gravity doesn’t compromise. Tax policy should be no different. Ignore economic gravity long enough, and reality will…

One Comment About Taxation – Foreign Artists Performing in Canada – like AC/DC – Have Significant Tax Hurdles Hells bells! On August 13, I’ll be in Vancouver for my sixth AC/DC concert. My roots, ironically, are classical – grade 10 piano, grade 6 theory, and a stretch when I thought I’d become a music teacher…

One Comment About Taxation – Transparency in Taxation Matters – Payroll Withholdings Are a Masterclass in Fiscal Illusion When my oldest son landed his first decent-paying job in the career he had long studied for, his first paycheque arrived with a phone call attached. “Dad!!! The company didn’t pay me correctly! I was supposed to…

One Comment About Taxation – Are The “Rich” Paying Enough Tax? I’m a fun guy to go out for dinner with. Just ask my wife or our friends. Before long, I’ll steer the conversation toward tax policy. I know, I know…I’m a blast at parties.   A common dinner topic is how much the so-called…