Kim G C Moody’s Musings – 1-1-1 Newsletter For November 12, 2025

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One Comment About Taxation –Remembrance Day, The 2025 Federal Budget and the Need For Tax Reform In late May 2024, I had the privilege to visit Juno Beach in Normandy, France with my Mom and sister. For those that need a reminder, that was the site that Canadian soldiers landed on D-Day – June 6, 1944 – during WWII. My visit…

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Kim G C Moody’s Musings – 1-1-1 Newsletter For November 5, 2025

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One Comment About Taxation – The Erosion of Budget Secrecy – It’s Time to Build It Back Up Once upon a time, the federal budget contents were a carefully guarded secret until the Finance Minister rose in the House of Commons to announce the budget. Secrecy is not a statutory requirement but, as pointed out by House…

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Kim G C Moody’s Musings – 1-1-1 Newsletter For October 29, 2025

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One Comment About Taxation – The Auditor General’s Report About Canada  Revenue Agency Call Centres As you’re reading this, it is day 58 or so of the Canada Revenue Agency’s (CRA) “100-Day Plan” to try to improve its call centres.    The development of a plan was announced by Minister Champagne on September 2, 2025…

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Kim G C Moody’s Musings – 1-1-1 Newsletter For October 22, 2025

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One Comment About Taxation – The Move of the Canadian Federal Budget Cycle to the Fall – Appropriate? Governments don’t like criticism. Understandable. But it’s part of the game. Governments won’t please everyone. But their policies should be transparent, open and subject to scrutiny – especially when those policies reshape how the country’s finances are presented. Over the past…

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Kim G C Moody’s Musings – 1-1-1 Newsletter For October 15, 2025

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One Comment About Taxation – The Deceptive Accounting Trick of the Canadian Government to Separate the Federal Budget into an “Operating Budget” and “Capital Budget” In his 1890 anthropological classic – The Golden Bough – Sir James Frazer observed that magic rests on the mistaken belief that human ritual can compel nature to obey. Such a mistaken…

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Kim G C Moody’s Musings – 1-1-1 Newsletter For October 8, 2025

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One Comment About Taxation – The Importance of Tax Reform And Improving the Development of Tax Policy One of the things I enjoy is hanging out with tax geeks like me who have a similar passion to see Canada’s tax system improved.    Last week, I attended the Canadian Tax Foundation’s Conference in Toronto on…

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