The Canadian Tax Foundation was founded in 1945 as an independent, non-partisan, non-profit tax research organization under the joint sponsorship of the Canadian Institute of Chartered Accountants and the Canadian Bar Association. It provides a forum for lawyers, accountants, academics, and other tax professionals to work together for the betterment of the Canadian tax system and the tax profession in general.
Information
The Foundation is located in downtown Toronto, Ontario. In 1987, the Foundation's Quebec office was established in Montreal to serve the Quebec tax community in both official languages and to provide francophone practitioners across Canada with access in French to the Foundation's services. The Quebec office organizes conferences, seminars, and other professional-development events; maintains working relationships with tax authorities in Quebec and Ottawa; and represents the Foundation on various committees and working groups.
The Canadian Tax Foundation has more than 10,000 members.[citation needed].
The Foundation fulfills its educational mandate through its conferences and seminars and through a wide range of events, awards, and publications. The Young Practitioners program, which has 9 regional chapters, is aimed at tax professionals with up to 10 years of experience. The Douglas J. Sherbaniuk Distinguished Writing Award, which is named after the Foundation's late director emeritus, is conferred annually on the author of the best writing undertaken for the Foundation in the previous year. The Foundation also confers up to four regional Student-Paper Awards annually: the Canadian Tax Foundation-Bert Wolfe Nitikman Foundation Award (Western Canada), the Canadian Tax Foundation-Fasken Martineau DuMoulin Award (Ontario), the Canadian Tax Foundation-Jean Potvin Award (Quebec), and the Canadian Tax Foundation-McInnes Cooper Award (Atlantic Canada).
The Foundation sponsors or directly carries out expert research in taxation and public finance and publishes the results of that research. The wide-ranging publications program includes treatises, textbooks, conference proceedings, and monographs. In addition, the Foundation publishes timely newsletters: Canadian Tax Highlights/Faits saillants en fiscalité canadienne; Tax for the Owner-Manager/Actualités fiscales pour les propriétaires exploitants; Canadian Tax Focus, which is written by and for young practitioners; and Brian J. Arnold's online column, The Arnold Report.
The Douglas J. Sherbaniuk Research Centre, located in the Foundation's Toronto office, contains one of the largest publicly accessible collections of tax information in the world.[citation needed] The centre's holdings include contemporary and historical materials on Canadian and international tax, public finance, and fiscal policy. The centre also houses a complete collection of the Foundation's publications. Research assistance services are provided to members and to the public in person, by telephone, and through the Foundation's website feature, "Ask a Librarian."
Related Research Articles
Professional certification, trade certification, or professional designation, often called simply certification or qualification, is a designation earned by a person to assure qualification to perform a job or task. Not all certifications that use post-nominal letters are an acknowledgement of educational achievement, or an agency appointed to safeguard the public interest.
An accountant is a practitioner of accounting or accountancy. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as Chartered Accountant, Chartered Certified Accountant or Certified Public Accountant, or Registered Public Accountant. Such professionals are granted certain responsibilities by statute, such as the ability to certify an organization's financial statements, and may be held liable for professional misconduct. Non-qualified accountants may be employed by a qualified accountant, or may work independently without statutory privileges and obligations.
Certified General Accountant (CGA) is a professional designation granted to Canadian accountants. A person who meets the education, experience and examination requirements of the Certified General Accountants of Canada (CGA-Canada) is entitled to use the professional designation and add the letters "CGA" to their title. A CGA is jointly a member of CGA-Canada and a provincial or territorial CGA association, or a CGA association overseas.
The Munk School of Global Affairs and Public Policy at the University of Toronto is an interdisciplinary academic centre. It offers various research and educational programs related to the field of globalization. It is located in Toronto, Ontario, offers master's degrees in global affairs and public policy, and a master's degree in European, Russian and Asia-Pacific studies. This school is a member of the Association of Professional Schools of International Affairs (APSIA). It also works in group of schools that educate students in international affairs. The Munk School's Master of Global Affairs program typically receives 500 and 600 applicants per year and offers 80 students entry into its program.
Founded in 1904, the Association of Chartered Certified Accountants (ACCA) is the global professional accounting body offering the Chartered Certified Accountant qualification (ACCA). It has 240,952 members and 541,930 future members worldwide. ACCA's headquarters are in London with principal administrative office in Glasgow. ACCA works through a network of over 110 offices and centres in 51 countries - with 346 Approved Learning Partners (ALP) and more than 7,600 Approved Employers worldwide, who provide employee development.
The C. D. Howe Institute is a Canadian nonprofit policy research organization in Toronto, Ontario, Canada. It aims to be distinguished by "research that is nonpartisan, evidence-based, and subject to definitive expert review." The institute's office is located in the Trader's Bank Building in downtown Toronto.
The Conference Board of Canada is a Canadian not-for-profit think tank dedicated to researching and analyzing economic trends, as well as organizational performance and public policy issues.
Founded in 1908, the Certified General Accountants Association of Canada (CGA-Canada) serves Certified General Accountants and students in Canada and nearly 100 countries. CGA-Canada established the designation's certification requirements and professional standards, offers professional development, conducts research and advocacy, and represents CGAs nationally and internationally. CGA-Canada joined the Chartered Professional Accountants of Canada to integrate operations under the CPA banner in 2015. CPA Canada is the new national accounting body formed by the merger of the Canadian Institute of Chartered Accountants (CICA) and the Society of Certified Management Accountants (CMA) in 2013, and now Certified General Accountants.
The Royal Canadian Numismatic Association was founded in 1950. It is a nonprofit association for coin collectors and other people interested in Canadian numismatics. It has members throughout Canada and in other countries. At times, it also works with the Canadian Association for Numismatic Education (CAFNE), an arms length organization, which is defined by the CRA as a Canadian educational and charitable organization. CAFNE provides funding for some of the RCNA's educational seminars and publications.
The Society of Management Accountants of Canada, also known as Certified Management Accountants of Canada and CMA Canada, awards the Certified Management Accountant designation in Canada.
The Montreal Economic Institute (MEI) is a non-profit research organization based in Montreal, Quebec, Canada. It aims at promoting economic liberalism through economic education of the general public and what it regards as efficient public policies in Quebec and Canada through studies and conferences. Its research areas include different topics such as health care, education, taxation, labour, agriculture and the environment. Its studies are often mentioned in the media.
The Canadian International Council is a Canadian think tank on foreign relations. It is an independent, member-based council established to strengthen Canada's role in international affairs. Its goal is to advance debate on international issues across academic disciplines, policy areas, and economic sectors.
In Canada, the federal government makes equalization payments to provincial governments of lesser fiscal capacity so that "reasonably comparable" levels of public services can be provided at similar levels of taxation. Equalization payments are entrenched in the Constitution Act of 1982, subsection 36(2).
Chartered Professional Accountant is the professional designation which united the three Canadian accounting designations that previously existed:
The Ontario government debt consists of the liabilities of the Government of Ontario. Approximately 82% of Ontario's debt is in the form of debt securities, while other liabilities include government employee pension plan obligations, loans, and accounts payable. The Ontario Financing Authority, which manages the provinces' debt, says that as of March 31, 2020, the Ontario government's net debt is CDN $353.3 billion. Net debt is projected to rise to $398 billion in 2020-21. The Debt-to-GDP ratio for 2019-2020 was 39.7%, and is projected to rise to 47.1% in 2020-21. Interest on the debt in 2019-20 was CDN$12.5 billion, representing 8.0% of Ontario's revenue and its fourth-largest spending area.
Brigitte Alepin, born in 1966, is a Canadian tax specialist. She is notable for her published works, documentaries, the TaxCOOP conferences she co-founded and her various media interventions related to tax justice, as well as philanthropic and environmental taxation.
William Francis Morneau Jr. is a Canadian businessman and former Liberal Party politician who served as minister of finance and member of Parliament (MP) for Toronto Centre from 2015 to 2020.
Ricardo L. Castro, is a Colombian-born, Canadian architectural photographer, critic, and educator. Known for his monographs on architects Rogelio Salmona and Arthur Erickson, his design philosophy was published in Syndetic Modernisms (2014). Castro was elected Fellow of the Royal Architectural Institute of Canada (FRAIC) in 2010, and to the Royal Canadian Academy of Arts in 2015. He was awarded the 1990 Prix Paul-Henri Lapointe for architectural journalism by the Ordre des Architectes du Québec. A frequent contributor to Canadian Architect Magazine and ARQ Architecture Québec, photographic expositions of his work were also held in public institutions in Bogotá, Vancouver, Toronto, Ottawa, Montreal and Quebec City.
Harry Bartel is a professor of administrative studies and economics at York University, Ontario, Canada. He is an expert in the areas of economic policy, economic policy analysis, and quantitative methods. He has over 200 publications, including journal articles and books, which have included work in applied micro and macroeconomic policies.
Canada was the second nation in the world to formally organize its accounting profession, after the United Kingdom, but it occurred in a fragmented manner by both locality and specialty. It would only begin to experience significant consolidation from 2012 onwards.
This page is based on this Wikipedia article Text is available under the CC BY-SA 4.0 license; additional terms may apply. Images, videos and audio are available under their respective licenses.
