In 2022, Quebec鈥檚 so-called 鈥榳elcome tax鈥� generated more than $1.4 billion for municipalities, with Montreal alone pulling in more than $410 million. Though it sounds like a penalty for new arrivals, its name is actually derived from former Quebec cabinet member Jean Bienvenue, who tabled the bill proposing the tax; Bienvenue鈥檚 surname translates into English as 鈥榳elcome鈥�. These municipal-level real estate transfer taxes can range from a few thousand to tens of thousands of dollars, and property buyers must pay within 30 days of closing their purchase.
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Published on: 18 Dec 2024
Authors: Sam (Sunghan) Lee, Steven R. Matsunaga, Peter (Seung Hwan) Oh, Hyun A. Hong
Publication: Contemporary Accounting Research
Articles in advance 鈥� published online: January 7, 2024
Abstract::
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Published on: 29 Apr 2024
础耻迟丑辞谤蝉:听Yuqi Han, Connie X. Mao, Hongping Tan and Chi Zhang
Publication:听Contemporary Accounting Research
Articles in advance 鈥� published online: December 7, 2023
Abstract:
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Published on: 19 Mar 2024
Congratulations to Yongoh Roh,听Assistant Professor in Accounting, who has been听awarded the听2023-2024 FRQSC New Academics Grant听(Soutien 脿 la recherche pour la rel猫ve professorale)
鈥淐oncurrence sur le march茅 du travail et politique de divulgation de renseignements par les soci茅t茅s鈥�
(鈥淟abor Market Competition and Corporate Disclosure Policy鈥�)
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Published on: 5 May 2023
Congratulations to Seung Hwan (Peter) Oh,听Assistant Professor in Accounting,听awarded a 2022-2023 SSHRC Insight Development Grant
鈥淚ncentive System Design When Earnings Congruence is Low鈥�
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Published on: 14 Apr 2023
Congratulations to Hongping Tan,听Associate Professor in Accounting听and听Guang Ma, former 捆绑SM社区 Desautels Assistant Professor in Accounting who were awarded a 2022 SSHRC Insight Grant.
鈥淧rivate Interaction with Management: Evidence from Textual Analysis of Analyst Reports鈥�
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Published on: 13 Oct 2022
Congratulations to听Seung Hwan (Peter) Oh, Assistant Professor in Accounting, who has been awarded the 2022-2023 FRQSC New Academics Grant听(Soutien 脿 la recherche pour la rel猫ve professorale) for his project titled听鈥淗ow Do You Want to Evaluate Your CEO? The Role of Subjective Evaluation when Objective Indicators Malfunction鈥� (鈥淐omment souhaitez-vous 茅valuer votre chef de la direction? R么le de l鈥櫭﹙aluation subjective en pr茅sence d鈥檌ndicateurs objectifs inefficaces鈥�).
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Published on: 26 Aug 2022
While tax policies are complicated and often seem unfair, new global solutions can both simplify how corporations pay their taxes and make payment more equitable for countries owed their share of tax revenue.
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Published on: 23 Jun 2022
