Beyond Tax Gimmicks - Canada Needs “Big Bang” Personal Tax Reform - Episode 35

In the Mood with Kim G C Moody: Canada Shouldn’t Build Fences to Attract Talent - Episode 36

In this episode of In The Mood With Kim G C Moody Podcast, Kim discusses why policies that trap residents of a country - “adhesive residency” - is not a good idea. Whether that trap is by way of high tax rates, making it difficult to extricate from a country’s tax system - like Australia proposed in 2023 - or by way of making Canadian educated graduates pay an “exit fee” to reimburse government for the taxpayer portion of their funded education if they take positions outside of Canada (as former Google CFO Patrick Pichette recently proposed). Instead, doesn’t it make more sense for governments to develop great tax and economic policies that make wanting to stay in Canada a no-brainer? Kim discusses this and more.

Beyond Tax Gimmicks - Canada Needs “Big Bang” Personal Tax Reform - Episode 35

In this episode of In the Mood With Kim G C Moody podcast, Kim makes the case that political tax gimmicks should be minimized notwithstanding tax and politics are like wine and cheese. He walks through some recent history of poor political tax gimmicks and reviews the latest - an enhanced GST credit / cash handouts rebranded as the Groceries and Essentials Rebate.  He makes the case for “Big Bang” personal tax reform (which would include material tax reduction and simplification) with significant reduction of government spending as a starting point to pay for such reductions.

2025 Tax Year Breakdown with Kim G C Moody - Episode 34

In this episode of In The Mood With Kim G C Moody Podcast, Kim takes the listener through a 2025 Canadian tax policy in review.  He starts off in January 2025 with the capital gains proposal saga, the spring election and parliamentary session all the way through to the November 4, 2025 federal budget and some December CRA announcements.  He ends the podcast with a brief 2026 crystal ball peek.  Happy listening!

A Review of the November 4, 2025 Canadian Federal Budget, the Deceptive Budgeting Practice and Results of the CRA "100-Day Plan" - Episode 33

In this episode of In the Mood With Kim G C Moody Podcast, Kim G C Moody discusses the November 4, 2025 Canadian federal budget with an emphasis on the tremendous spending.  He discusses the minor tax content contained in the budget but states emphatically that the spending is the highlight reel matter.  It will have impacts for decades to come.  He also reviews the deceptive budgeting trick of “separating the capital budget and operating budget” which is designed to mislead the financially illiterate voter.  He ends the podcast with some comments on the conclusion of the “100-Day Plan” of the Canada Revenue Agency to improve its call centres and service standards….spoiler alert…the “Plan” was nothing more than a political exercise despite some modest efforts to deal with some symptomatic issues caused by long-standing and systemic issues within the CRA that need to be attacked and dealt with to improve services standards for the benefit of ALL Canadians.

“The Canadian Government’s New “Capital Budgeting Framework” - a Masterclass in Deception - Episode 32

In this episode, Kim G C Moody describes the proposal to change the way Canadian federal budgets are reported.  First proposed during the Liberal Party leadership campaign, Mr. Carney expressed his desire to “separate the capital budget from the operating budget”.  This old accounting trick has a long history that Kim wrote about in a March 2025 Financial Post article.  The obvious question is what is considered “capital” vs “operating” for purposes of classification since, obviously, the intention would be to shift expenditures to the capital column so as to reduce the overall “operating budget deficit”.  On October 6, 2025, the Department of Finance released its proposed definition of “capital” and, as expected, it is expansive and broad.  Overly broad.  And the independent Parliamentary Budget Officer agrees; it released a statement about that on October 7, 2025.  Kim discusses all of this and concludes by asking Canadians to not fall for this simple accounting trick and to be aware of this deceptive practice.