One Comment About Taxation – Lessons For Canada to Learn From the Ill-Conceived California Ballot-Initiative to Introduce a One-Time “Billionaires Tax” About 15 years ago, one of my sons got into trouble at his elementary school. His crime? He didn’t like a particular teacher so, with the encouragement of some of his friends, he started a…

One Comment About Taxation – Taxation Policies Matter – Especially When it Comes to the Fluidity of Capital Recently, I’ve been using Amazon a lot. From books and Christmas gifts to preparing my own book for release on their platform, it’s a slick platform that millions of people around the world use. And it made its creative…

One Comment About Taxation – Why Are Some Canadians Motivated to Engage in Tax Evasion? Last week, I visited one of my favorite restaurants. The food and service, as usual, were out of this world: something a food delivery service cannot replicate. But the restaurant has a strict “cash only” policy. I always need to remind myself…

One Comment About Taxation – Santa Claus’s Tax Gifts, Tax Lumps of Coal and My Tax Wishes Well, Santa Claus’s arrival is right around the corner! I can barely contain my excitement!  Throughout the year, I wrote monthly letters to Santa to present my wish list of excellent tax policy ideas that I’ve gathered over the…

One Comment About Taxation – The CRA’s 100-Day Plan  Treated Symptoms, Not the Structural Rot   I was chatting with a friend last week who asked me, “Why do you dislike the Canada Revenue Agency so much?”. I was a bit shocked since I really don’t. I actually quite admire and respect the important job that the…

One Comment About Taxation –Tax Reform is Much More Than Tax Rate Reductions or Surgical Fixes   Do you have a 1972 Chevrolet half-ton sitting in your driveway? Or a 1987 Ford Tempo? Or how about a 1999 Toyota Corolla? If you have those vehicles and still drive them regularly, they’re likely not efficient and require a…

One Comment About Taxation –You Can’t Fix Canada’s Fiscal Crisis by Rewriting the Accounting Rules   I finally had a chance to review The 2025 Public Accounts of Canada which was released on November 7, 2025. It reports on the revenues and expenses of the Government of Canada for the fiscal year ending March 31, 2025. It’s not…