Squid Game is back—and this time, the knives are out. In the thrilling Season 3 premiere, Player 456 is spiraling and a brutal round of hide-and-seek forces players to kill or be killed. Hosts Phil Yu and Kiera Please break down Gi-hun’s descent into vengeance, Guard 011’s daring betrayal of the Game, and the shocking moment players are forced to choose between murdering their friends… or dying. Then, Carlos Juico and Gavin Ruta from the Jumpers Jump podcast join us to unpack their wild theories for the season. Plus, Phil and Kiera face off in a high-stakes round of “Hot Sweet Potato.” SPOILER ALERT! Make sure you watch Squid Game Season 3 Episode 1 before listening on. Play one last time. IG - @SquidGameNetflix X (f.k.a. Twitter) - @SquidGame Check out more from Phil Yu @angryasianman , Kiera Please @kieraplease and the Jumpers Jump podcast Listen to more from Netflix Podcasts . Squid Game: The Official Podcast is produced by Netflix and The Mash-Up Americans.…
Welcome to my podcast. I’m a Canadian tax expert who has 30 years of experience at a specialist level dealing with Canada - US tax matters for the private client. I love the study of leadership. I’m passionate about entrepreneurship and how tax and economic policy impacts Canadian entrepreneurs and executives. This podcast will discuss topics relating to taxation, taxation policy, leadership, economics and the odd political comment as it relates to the previous topics.
Welcome to my podcast. I’m a Canadian tax expert who has 30 years of experience at a specialist level dealing with Canada - US tax matters for the private client. I love the study of leadership. I’m passionate about entrepreneurship and how tax and economic policy impacts Canadian entrepreneurs and executives. This podcast will discuss topics relating to taxation, taxation policy, leadership, economics and the odd political comment as it relates to the previous topics.
In this episode of In the Mood With Kim G C Moody Podcast, Kim comments on the huge federal spending commitments recently made by PM Carney. When asked by a reporter about the Parliamentary Budget Officer’s concerns about fiscal sustainability and whether or not there would need to be increased taxes to pay for such amounts, Mr. Carney rolled his eyes and proceeded to give a non-answer. Kim comments on this and the ultimate inevitable introduction of new / increased taxes.…
In this episode, Kim G C Moody dives into a high-profile tax controversy involving NHL star John Tavares and the Canada Revenue Agency’s reassessment of his signing bonus from the Toronto Maple Leafs. If you've read recent media coverage on the issue, chances are you've seen more confusion than clarity, so I'm here to set the record straight. We explore how Canadian tax law and the Canada-U.S. tax treaty actually work when it comes to non-resident athletes receiving signing bonuses, and why the CRA’s approach in this case is, in my view, deeply flawed. I also address the misinformation being circulated by media outlets and self-proclaimed social media experts, and explain why allegations of “tax games” are ridiculous. This isn’t just about John Tavares—it’s about tax policy, legal interpretation, and Canada’s ability to remain an attractive destination for global talent. I close with a call for common sense: if Canada wants more tax revenue, it should negotiate smarter treaty terms; not litigate weak positions in court. Happy listening!…
In this overdue podcast, Kim provides updates on what’s happened in the Canadian tax and economic landscape since the Canadian election call. He also discusses the need for new PM Carney to recognize the real division amongst Canadians and work hard to unify. Kim then discusses some of the early actions of the Carney government such as not presenting a spring budget, the commitment to implement the deceptive “separation of the operating budget from the capital budget” and the election promise to complete a so-called “expert review” of the corporate tax system. Kim ends the podcast by discussing some of the large taxation threats arising from the United States….they’re real and have the potential to have a significant and negative impact. Happy listening!…
In this episode, Kim G C Moody uses the famous song by the classic rock band - The WHO, “Don’t Get Fooled Again” - to discuss how taxation policy gets introduced in Canada by providing an update on the capital gains inclusion rate proposals (they are dead) and then discussing how current politics in Canada will affect the proposed solution to such issues….we need tax reform which has been proposed by The Conservative Party of Canada. Tax reform would also be helpful given the challenges Canada is facing with U.S. tariffs. The new leader of the Liberal Party is a tax and spend “leader” who does not appear interested in tax reform. Not surprising. As the famous line in Don't Get Fooled Again says "Meet the new boss, same as the old boss". Buckle up for a no nonsense episode.…
In this episode, Kim chats with a former senior member of the Department of Finance, Tax Legislation Division, Kerry Harnish. Kerry has a very interesting background and his contributions to Canada's taxation system are very impressive. He retired from the Department in 2019. During his career and after retirement, he spent significant time researching prior Supreme Court of Canada decisions as it relates to tax avoidance. His research has culminated with the release of his new book, Bench Strength. Kim read an advance copy and was very impressed with the depth of research and he learned a lot. In his view, Kerry's new book is a must read for any tax practitioner. Kim interviews Kerry regarding his taxation journey, his passions and what interested readers of his new book can expect. Kerry's passion for Canada and a good taxation system shines through this episode. Buckle up for an interesting conversation!…
In this episode, Kim spends some time describing some recent experiences of how poor the average Canadian’s knowledge is about finances. He goes further to explain why it’s important for Canadians to take this seriously (his mission for 2025 is to continue planting acorns in this area) and how that relates to the current political environment in Canada, especially with external forces like a new U.S. regime threatening to negatively impact Canada’s economy. Kim wraps up the episode by reminding people to try not to get too stressed about things they can’t control but instead simply improve their financial literacy. Happy listening!…
The Canadian capital gains proposals first introduced in the April 16, 2024 federal budget are on life support because of the political chaos that Canada is currently experiencing. While the Canada Revenue Agency has a long-standing policy to administer proposed tax law, would it be appropriate for the CRA to continue doing so if an election is called knowing that there is a high probability that the proposals would not be re-introduced if the Conservative Party takes office? Come along for a listen for Kim G C Moody’s thoughts on this matter.…
In this episode of "In The Mood With Kim G C Moody Podcast”, Kim interviews industry leading legend Paul Tompkins of Tompkins Insurance. Paul is a Vancouver raised, Calgary born, Toronto based leader in the use of life insurance as a proper and effective tool for high / ultra high net worth families in their overall planning. Kim dives into Paul’s legal background, the establishment of his firm, how it’s different than its competitors and how life insurance has an ever important role in planning given today’s tax and economic environment. Kim also discusses Paul’s love of community, entrepreneurship and beer through the establishment of his brewery based in Calgary - Last Spike Brewery. Come along for this engaging conversation!…
I n this episode of “In The Mood With Kim G C Moody Podcast”, Kim discusses the so-called recent Christmas present handed out by the Canadian federal government: the GST / HST holiday on certain “affordability” items and the $250 cash handout scheduled to be distributed to certain Canadians in the spring of 2025. Is it really a gift? Or will it come with significant costs? Short answer….it’s a costly gift that will have no lingering benefits. It’s frankly providing a sugar rush. Instead, Canada should be planting acorns for long-term economic benefits. Such “planting of acorns” should include the introduction of productivity measures and significant reductions in government spending that can have long-term benefits. Kim ends the podcast by emphasizing the need for Canadians to improve their financial literacy so as to make more informed choices in the future. Happy listening!…
This podcast with host Kim G C Moody and guest Jack Mintz discuss the need for comprehensive tax reform in Canada. Mintz outlines the history of tax reform efforts in Canada, including the Carter report and the Mintz committee's recommendations in the 1990s. He argues that since then, Canada has implemented piecemeal changes that have increased tax system complexity and distortions, rather than undertaking meaningful reform. Mintz suggests Canada should look to models like Estonia's tax system as an alternative to the incremental approach, in order to simplify the tax code and improve economic competitiveness, as Canada has fallen behind the U.S. in GDP per capita.…
In this podcast, Kim G C Moody discusses the possibility of the Canadian capital gains inclusion rate increase proposals not becoming law because of an election being called before the proposals receive Royal Assent. Might that happen? Well, the chances of that are small but what should affected taxpayers do in the meantime? What will happen if the proposals never become law? Kim discusses this and more. Come along for a listen!…
Tax is complex. That’s a given. The voluminous and horrifically complex recent August 12, 2024 draft tax legislation released by the Canadian Department of Finance is continuing evidence of that. As a recent tax commentator said “complicated rules to mitigate the impact of complicated rules doesn’t do our tax system any favors”. That’s absolutely true. Notwithstanding, there is no doubt that an attempt can be made to make our tax system simpler. In this short podcast episode, Kim briefly talks about why our tax system is complex and what could be done to help make it simpler. Happy listening!…
In this episode, Kim follows up from a July 30, 2024 article that he wrote about in the Financial Post that discusses a taxation model that Canada should consider implementing based upon what the small country of Estonia has done with great success. Kim opens up the podcast by quickly reviewing ten poorly thought-out taxation policies implemented by Canada in the last 9 years that needs to dismissed in favor of bold change like that boldly implemented by Estonia. As the eminent economist, Jack Mintz, wrote about in a 2022 paper of his, Canada should implement such a model in order to implement a “big bang” tax reform that would help invigorate Canada’s economy, encourage entrepreneurship and reward success…..something that Canada desperately needs to do to improve its productivity challenges. Happy listening!…
In this episode of In the Mood With Kim G C Moody, Kim explores the reasons why there has been a large increase in the numbers of successful CDNs leaving Canada for greener pastures. Yes, poor tax and economic policies contribute to such reasons but ultimately other reasons have more impact. Kim explores the recent history and, in particular, the messaging surrounding the attacks on successful Canadians that has contributed to the departures and offers a simple solution to stem the tide. Happy listening!…
In this episode, Kim G C Moody discusses whether or not Canada will introduce new forms of taxation like a wealth tax and / or a home equity tax. These are not new ideas but in light of the capital gains inclusion rate increase that came out of the 2024 CDN federal budget, it is obvious that the CDN government is in search of new taxation revenues to fund its reckless spending. Some left leaning “think-tanks” are proposing an annual “surtax” on CDN homes valued over $1M in order to deal with “generational fairness”. Are these ideas good ideas? No…they are terrible ideas. Come along for a listen as Kim proposes other ideas.…
As of the date of the recording of this podcast, June 4, 2024, we are exactly 3 weeks away from the proposed implementation of the Canadian capital gains inclusion rate increase. What are the lessons learned so far? What should affected Canadians do or are we still “planning in the dark” without draft legislation being released to provide necessary details for the proposals? Kim muses about these and other topics as the clock ticks towards implantation. Happy listening!…
In this episode, Kim G C Moody discusses the rhetoric of “tax the rich” and having them “pay their fair share”. This old and tired line was resurrected recently in the 2024 Canadian federal budget with the budget proposal to increase the capital gains inclusion rate. Do successful Canadians already pay their “fair share” of tax? If so, how much do they pay as a percentage of the whole? Is there room for them to pay more as the government of Canada wants them to do? What are the consequences of attacking successful Canadians? This episode discusses this and more and what Canada should do instead.…
In this episode, Kim G C Moody discusses the tax and economic highlights of the April 16, 2024 Canadian Federal Budget. The short story is it’s ugly…both on the economic side and tax policy measures. Kim’s taxation comments focus on the new capital gains inclusion rate increases and why the messaging and politics surrounding the June 25, 2024 implementation date are offensive. He also briefly comments on what’s not in the budget and the introduction of the laughable new “Canadian Entrepreneur’s Incentive” and the rules surrounding entrepreneur’s transfer of shares of a corporation to a “Employee Ownership Trust”. Happy listening and speak up if you are concerned!…
The 2024 CDN Federal Budget is about a week away. In this short podcast, Kim G C Moody makes his predictions about what tax measures might show up in the Budget. Will we see personal tax rates increase? Capital gains inclusion rate increase? Alternative minimum tax amendments? New personal tax credits? Have a listen to see what Kim predicts. Happy listening!…
In this episode, recorded on March 30, 2024, Kim G C Moody discusses the “new” Canadian trust reporting rules that have turned into a debacle given the requirement to report “bare trusts” (which are normally ignored for all purposes of the Income Tax Act) that were required to report until a last minute announcement - on March 28, 2024 - by the Canada Revenue Agency that bare trusts no longer needed to file. Huh? After all that work and struggle by tax practitioners?? Why weren’t the concerns of Canadian tax professionals - who foreshadowed these struggles - listened to up front? Kim discusses the frustrations and lessons to be learned from this (and other recent debacles like the Underused Housing Tax and the 2017 private corporation tax proposals). It starts with respect and rebuilding “trust” amongst the tax practitioner community and government.…
In this episode, Kim G C Moody discusses how artificial intelligence will disrupt and change the practice of taxation (and some other professions). He starts by admitting he is no expert in AI but is a curious student and is eagerly trying to keep up with the exhilarating pace of change. He answers the obvious and often asked question of whether or not AI will put tax professionals out of a job anytime soon (spoiler alert…absolutely not). He muses about how AI will disrupt and change how tax professionals will practice and ends the podcast with some practical suggestions on how to respond to AI.…
In this episode, Kim G C Moody discusses the silly Canadian “flipping tax” that was introduced into Canada’s Income Tax Act effective 2023 forward. Kim explains the history of capital gains taxation, the principal residence exemption and the basics of why this new rule is completely unnecessary and duplicative. He comments on the British Columbia’s February 2024 Budget proposal that basically copies the federal “flipping” rule (with an interesting twist). He concludes the podcast by making the case for the elimination of this rule so as to protect Canadian taxpayers from unexpected surprises.…
In this episode, Kim G C Moody discusses the massive C$30 billion subsidies granted to Volkswagen and Stellantis by the Canadian government (that were announced in 2023) and the tax issues surrounding it. Turn out that VW and Stellantis will receive such subsidies without Canadian corporate tax! What??!! Come along for a listen as Kim explains….and how ridiculous this is for Canadians.…
In this episode of In the Mood With Kim G C Moody, Kim discusses the broad tax exemption that is available for non-profit organizations (“NPOs”) in Canada and whether or not such broad based exemption should be better targeted and whether NPOs activities should be more transparent. Short answer…yep, it’s time for a review. Come along for a listen as Kim explores this interesting topic.…
In this episode, Kim Moody describes the CDN government supports provided to media. Kim educates listeners on the types of supports provided and the reason why these supports should be abandoned / repealed.
In this episode, Kim Moody describes recent Canadian history and tax events that have caused a significant spike in the interest in successful Canadians leaving Canada. He also describes the basic tax implications of becoming a non-resident of Canada for tax purposes.
In this episode, Kim G C Moody discusses the silly Canadian taxation proposal that will prohibit expense deductions against the short-term rental income for owner / operators of such properties that are operated in an area that prohibits such rentals. He compares this proposal with a tax compliant drug dealer who will be better off than the “evil” short-term rental owner. He argues that Canada’s housing problems won’t be solved by this silly political proposal and should be abandoned.…
In this inaugural episode of “In the Mood With Kim G C Moody”, host Kim Moody discusses Canada’s high personal tax rates and the impacts to Canada’s ability to compete for capital and talent. He argues that, despite Canada’s comparatively small size, Canada needs to compete with its neighbour to the south, the United States. He also discusses some other implications of high personal tax rates such as successful people leaving Canada. He closes the podcast with some straight forward suggestions as to what average Canadians can do to push for lower personal tax rates.…
In the latest podcast by Kim G C Moody, he reminisces on the 6th anniversary of the July 18, 2017 private corporation tax proposals. Specifically, he discusses: A short review of the July 18, 2017 tax proposals and the fury that resulted after that time. A discussion of whether or not the amendments to the tax on split income rules (“TOSI”) to curb income splitting amongst family members were necessary. A short discussion on whether or not Canada should adopt “family taxation” as first proposed by The Royal Commission on Taxation’s report released in 1966. Wouldn’t family taxation eliminate the desire to income split? Have the amended TOSI rules been effective? Happy listening!…
In this week's episode, Kim G C Moody discusses how Canada is long overdue to engage in comprehensive tax reform and review. Our country needs fresh eyes on how we tax, what we should tax, and how we improve our tax system for all Canadians. Tune into this week's podcast as Kim explores and educates listeners on this crucial Canadian topic.…
플레이어 FM에 오신것을 환영합니다!
플레이어 FM은 웹에서 고품질 팟캐스트를 검색하여 지금 바로 즐길 수 있도록 합니다. 최고의 팟캐스트 앱이며 Android, iPhone 및 웹에서도 작동합니다. 장치 간 구독 동기화를 위해 가입하세요.