Kim G C Moody’s Musings – 1-1-1 Newsletter For June 25, 2025

  One Comment About Taxation – The Ongoing Saga of NHL Hockey Player John Tavares’s Tax Battle With the CRA Regarding the Tax Treatment of Signing Bonuses   By now, many know about the taxation issues that NHL star hockey player John Tavares and others (like retired future Hall of Famer Patrick Marleau and several NBA players) have faced from…

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Kim G C Moody’s Musings – 1-1-1 Newsletter For June 18, 2025

  One Comment About Taxation – The Proliferation of Artificial Intelligence Is An Opportunity to Think Big About Our Country’s Tax System   In November 2022, I was having dinner with three of my best friends when one of them pulled out his phone to show us the just released ChatGPT, the new large language model…

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Kim G C Moody’s Musings – 1-1-1 Newsletter For June 11, 2025

  One Comment About Taxation – What Does a 21st Century Tax Reform Look Like For Canada?   Over the years, many tax practitioners, including me, have called for tax reform. But when such rallying cries fall on the ears of the average Canadian, I’ve grown to realize that it doesn’t really resonate. It should.   For…

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Kim G C Moody’s Musings – 1-1-1 Newsletter For June 4, 2025

  One Comment About Taxation – Canada’s Federal Spending is Out of Control and It’s Only a Matter of Time Before There’s New Taxes   Canada’s population has grown from 35,871,484 at the end of Q1 2016 to 41,528,680 at the end of Q1 2025.  That’s an increase in population of 5,657,196 – 15.8% – during that…

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Kim G C Moody’s Musings – 1-1-1 Newsletter For May 28, 2025

  One Comment About Taxation – Canada May Soon Be a “Bad Country” in the Eyes of the U.S. Tax Code   When Donald Trump won the U.S. election last November, many in the Canadian tax community were concerned that Canada would become even less competitive than we already are.  I wrote about that days after the…

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