This document provides an agenda and commentary from Paul Young CPA on policy issues facing Canada and paths forward. It discusses areas like the economy, jobs, environment, infrastructure, social programs, taxation, and governance. For each area, it provides commentary and links to additional slides and resources on Paul Young's perspectives. The document aims to outline important issues and solutions for the next government of Canada to consider.

1. P A U L Y O U N G C P A C G A
S E P T E M B E R 6 , 2 0 2 1
WHAT IS THE
PATH FORWARD
FOR CANADA

2. Paul Young - Bio
• CPA, CGA
• Academia (PF1, FA4, FN2, MU1. and MS2)
• SME – Risk Management
• SME – Close, Consolidate and Reporting
• SME – Public Policy
• SME – Emerging Technology
• SME – Business Process Change
• SME – Financial Solutions
• SME – Macro/Micro Indicators
• SME – Supply Chain Management
• SME – Data, AI, Security, and Platform
• SME – Internal Controls and Auditing
Contact information email: Paul_Young_CGA@hotmail.com
LinkedIn: https://www.linkedin.com/in/paul-young-055632b/
SlideShare - https://www.slideshare.net/paulyoungcga
Twitter: https://twitter.com/paulyoungcpa
Youtube - https://www.youtube.com/user/youngercga1968/videos

3. AGENDA
• GDP and economy
• Job Quality
• Green Economy and the environment
• Infrastructure
• EI and CERB
• Skills Gap
• Tax fairness and reforms
• Program Spending
• Immigration
• Public Safety
• Indigenous Affairs
• New Governance model
• Foreign Affairs
• Military
• Environment
• Innovation
• Middle Class
• Cost of Living
• Healthcare
• Taxing the rich
• Daycare/Child Care
• Rural Affairs
• Housing

4. CANADA/ ECONOMY
• Canada need to focus on reshoring of the supply management areas including designated products as
strategic - https://www.slideshare.net/paulyoungcga/tranformation-of-supply-chains
• Canada should focus on trade, but fair trade and FIPA. Part of the trade reform needs to come in the form
fixing issues with WTO -https://www.slideshare.net/paulyoungcga/merchandise-trade-canada-june-2020
• Canada need to fixed issues dragging down competitiveness like excessive regulations and taxes -
https://www.slideshare.net/paulyoungcga/canada-competitiveness-analysis-of-policy
• Canada need to bring more balanced with the economy and environment -
https://www.slideshare.net/paulyoungcga/how-best-to-get-goods-to-market

5. GDP (PROTECTING THE ENVIRONMENT
THROUGH GROWING THE ECONOMY IN A
SUSTAINABLE WAY
• Next government will need to address the following areas:
• Getting goods out of the ground and to market - https://www.slideshare.net/paulyoungcga/has-justin-trudeau-
deliver-on-getting-goods-to-market
• Policies that will better support the circular economy - https://www.slideshare.net/paulyoungcga/how-to-
maximized-the-circular-economy-249924775
• Policies that will fix issues with productivity - https://www.slideshare.net/paulyoungcga/how-to-improve-
canada-global-competitiveness-250054392

6. JOB QUALITY
Every recession leads to a recovery. Many
recoveries tend to start with job-less recovery
until both the private and public sectors get a
handle on their operational models.
There are many areas of policy that can help
better support job, creators:
a) Capital cost write-offs
b) innovation/R&D tax credits
c) training credits
d) streamlining of regulations
e) aligning training with jobs of today and
tomorrow
https://www.slideshare.net/paulyoungcga/employm
ent-and-labour-market-canada-july-2021

7. GREEN
ECONOMY
• Justin Trudeau plans to take the economy to hard left with his new green agenda.
https://www.ft.com/content/26af294c-a05c-4a55-b988-5b2882c28b51
• This is same approach that Ontario took which led to exodus of jobs -
https://financialpost.com/opinion/75000-manufacturing-jobs-lost-thats-the-price-of-ontarios-
electricity-disaster
• Over 80% of the power in Canada comes clean sources -
https://www.slideshare.net/paulyoungcga/electricity-market-analysis-and-commentary
• The next government will need to focus on programs like SDTC, but need to ensure that any
programs are not subsidizing a failed business model -
https://www.slideshare.net/paulyoungcga/ontarios-failed-green-agenda-october-2019 or
https://www.slideshare.net/paulyoungcga/government-policy-clean-and-green-technology-
canada
• The next government will need to define their policies on forestry, land management, water
management and air quality - https://www.slideshare.net/paulyoungcga/global-emissions-and-
the-environment

8. INFRASTRUCTURE
• The Liberals introduced policies that did little to bring infrastructure online including the ineffective
infrastructure bank
• The next government will need to keep existing funds like Gas Tax and Build Canada. The next
government will be challenged on how to maximized infrastructure investments in areas like ports,
road, bridges, etc. The liberals put little emphasis on infrastructure that would support goods to
market - https://www.slideshare.net/paulyoungcga/canada-infrastructure-analysis-of-policy
• P3 are an option, but there needs to be proper oversight and accountability into all P3 infrastructure
projects - https://www.oag-bvg.gc.ca/internet/English/parl_oag_201304_10_e_38195.html
• There is also missing moneys from previous infrastructure. Full audit of all infrastructure projects is a
requirement of the next government- https://globalnews.ca/news/6552574/liberal-infrastructure-
program-auditor-general/
• Infrastructure gap - https://www.slideshare.net/paulyoungcga/addressing-the-issues-with-public-
infrastructure-united-states

9. EI AND CERB
• EI needs to be overall as part of better supporting income for workers displaced including revamping
training. Liberals are moving programs to UBI which will discourage people from entering the
workforce - https://www.slideshare.net/paulyoungcga/policy-analysis-guarantee-income
• EI should be spun off to a separate entity as part of providing more oversight and control of the EI
Program - https://www.slideshare.net/paulyoungcga/policy-employment-insurance-and-cerb-
canada-august-2020
• The next government will need to revisit all skills and development programs including working with
all stakeholders at the provincial and municipal level along with the private sector as part of
modernizing training - https://www.slideshare.net/paulyoungcga/human-capital-management-skills-
and-education
• Modernization of EI - https://www.slideshare.net/paulyoungcga/policy-review-ei-unemployment-
insurance

10. SKILLS GAP
@marcomendicino
Fix the job vacancy issues with recent grads and
those unemployed.
Revamp all social welfare programs as part of
reforming EI.
Stop your excessive tax and regulations.
https://www.slideshare.net/paulyoungcga/human-
capital-management-skills-development-
analysis-and-commentary-february-2021

11. TAX FAIRNESS
AND REFORMS
• The Liberals have made tax cuts to the rates, but introduced other tax changes like carbon tax or
elimination of boutique tax credits or other changes
• Middle class never truly benefited from the Liberals tax policies -
https://www.slideshare.net/paulyoungcga/middle-class-how-does-government-better-support-the-
middle-class
• The next government need to go beyond pitching boutique tax credits -
https://www.cbc.ca/news/business/peter-armstrong-taxes-federal-election-2019-1.5299707
• The focus of the next government should be on reforming the tax act, shutting down tax havens, small
business tax reforms, digital taxes and other tax reforms
• Tax havens - https://www.slideshare.net/paulyoungcga/closing-down-of-tax-havens
• Wealth Tax - https://www.slideshare.net/paulyoungcga/does-the-world-need-a-wealth-tax
• Small Business Reforms - https://www.slideshare.net/paulyoungcga/survival-or-collapse-small-
business
• The next government needs to eliminate the passive income and income sprinkling tax
changes
• The next government needs to focus on areas like training credits, hiring credits, CCA rates,
R&D and other areas.

12. SOCIAL
SPENDING
• Liberals have introduced new programs including new agencies to delivered program spending. Many of the
new agencies are duplication of existing agencies in terms of mandates -
https://www.slideshare.net/paulyoungcga/has-justin-trudeau-been-more-open-transparent-and-accountable
• Liberals continue to push pharmacare. Pharmacare would be too costly to implement. The best approach is to
refine the drug procurement policies - https://www.slideshare.net/paulyoungcga/can-canada-be-successful-
at-pharmacare
• Next governmen will need to take a complete review of all programs as part looking at ways to streamline
program spending - https://www.slideshare.net/paulyoungcga/designing-social-programs-and-tax-fairness-
policies
• CPC will need to expand the number of audits as way to better managed costs within government. Trudeau
governance model was more about feelings than sound policy -
https://www.slideshare.net/paulyoungcga/internal-audit-and-performance-base-auditing
• next government will need to ensure their policies protect those most vulnerable (low income and seniors) -
https://www.slideshare.net/paulyoungcga/how-to-fix-income-inequality-and-poverty or
https://www.slideshare.net/paulyoungcga/2019-election-who-do-you-just-more-when-it-comes-to-
retirement-planning
• next government will need to commit to military as part of modernization as well as addressing human
capital issues - https://www.slideshare.net/paulyoungcga/militarydefense-what-is-happening

13. IMMIGRATION
• next government will need to clean up the immigration back log
• next government will need to fixed issues with deportations
• next government will need to align immigration more with economy needs
• next government will need to fixed the illegal border crossings
• Source - https://www.slideshare.net/paulyoungcga/policy-review-immigration-and-border-
control

14. PUBLIC SAFETY
https://twitter.com/HonAhmedHussen/status/1294987359071752194
1. http://www.montrealgazette.com/news/gun-crimes/index.html
2. Winnipeg - https://globalnews.ca/news/7133881/gun-calls-shootings-winnipeg-police/
3. Toronto gun crimes - https://torontosun.com/opinion/columnists/goldstein-politicians-silent-as-toronto-
gun-crime-skyrockets
Violent crime has increased under your watch
https://www.slideshare.net/paulyoungcga/crime-and-public-safety-how-to-fix-a-broken-public-safety-and-
legal-system
You have not fix systemic issues with bail conditions, sentencing, and rehabilitation
• next government will need to look at the laws related to criminal offences including sentencing. The next
government had minimum sentencing shut down. More work with legal community to reforms
sentencing practices
• next government should put terms limits on judges. All judges should be voted in by local areas. Supreme
court appointments should be done without partisan appointment. There should be a committee set up
with MPs and legal profession as part of Supreme Court judge appointments
• RCMP needs to be overhaul to ensure it is effective in terms of its role as the federal police force.

15. INDIGENOUS
AFFAIRS
• Liberals have never fixed issues between Indigenous bands and the federal government
• Main issues are with housing, economic development, food prices, public safety, healthcare,
education, mental health and crime
• next government need to reshape their approach when it comes to dealing with indigenous bands
• Innovation i.e. 3D housing
• Water Treatment solutions
• Many bands want economic development. next government will need to find ways to unite all
bands in terms of balancing the traditional ways with modern ways to support economic
opportunity for all indigenous people
• Source - https://www.slideshare.net/paulyoungcga/policies-and-affairs-indigenous-canada

16. FOREIGN AFFAIRS
• Justin Trudeau ‘s team set foreign affairs back decades with their approach of feelings when it
comes to foreign policies and affairs
• Justin Trudeau foreign aid policies were a disaster.
• Source - https://www.slideshare.net/paulyoungcga/foreign-aid-bringing-more-accountability-
transparency-and-oversight or https://www.slideshare.net/paulyoungcga/is-canada-back-
foreign-affairs-and-policies
• next government will need to fixed issues with foreign affairs, especially relationships with other
countries
• next government will need to bring in more accountability when it comes to foreign aid -
https://www.slideshare.net/paulyoungcga/reforming-both-the-united-nations-and-who
• Karina Gould has handed money out in the past without asking for oversight -
https://nationalpost.com/news/politics/canada-concerned-by-allegations-of-misconduct-at-un-
agency-for-palestinian-refugees

17. AFFORDABLE DAYCARE / CHILD CARE
- PQ model has issues
- There are already issues with available sites
- There have been issues with regulating daycare
centers
- This is about more govt jobs (ECE)
- Ontario used its FDK as part of managing childcare
https://www.slideshare.net/paulyoungcga/daycare-
and-child-care-funding-canada

18. NEW GOVERNANCE MODEL
• Both the private and public sectors are looking at revamping their systems as part of adopting
governance, risk, and compliance models
• It is time to move all ombudsman and commissioners along with Attorney-General and other specialized
government officials into a governance group. This governance group would report directly into the
house and committee.
• There needs to be expansion of audit programs including more performance audits. Audits can be set up
through the use of AI
• Here is the current state of affairs - https://www.slideshare.net/paulyoungcga/governance-model-
public-sector-canada-may-22-2021
• All depts and agencies should have mandatory emergency and crisis reporting as part of their
annual reporting and fiscal management cycle -
https://ibm.box.com/s/rsp6p9tez8uru9fo0wu5d13bxt7rtrr0

19. MILITARY
• Canada governments over the past 30 years have failed to lived up to its NATO commitment. Canada is
spending about 1.2% to 1.4% on the military. The NATO commitment is 2% of GDP. It would require
Canada to spending another 10-12B per year on its military.
• Canada needs to clean up its internal processes with military, especially in areas of harassment,
bullying, etc.
• Canada needs to secure its sovereignty over the article.
• Canada needs to adapt to modernization of warfare, i.e., drones, cybersecurity threats, exoskeleton,
rail guns, etc.
• Here is my work on the military - https://www.slideshare.net/paulyoungcga/militarydefense-
what-is-happening

20. ENVIRONMENT
@johngmcnally
My approach to the environment has always been about
solutions that protect the environment as well as ensuring
GDP grows in a sustainable way.
https://www.slideshare.net/paulyoungcga/how-best-to-
address-issues-facing-the-environment
Ontario model for green energy was a failure -
https://ontario-wind-resistance.org/2013/06/27/green-
energy-job-claims-are-a-farce
Strong Environmental policies that protect the
environment while growing the economy in a sustainable
way - https://www.linkedin.com/pulse/strong-
environmental-policies-protect-environment-while-paul-
young/?published=t

21. INNOVATION
@NavdeepSBains
1. You pick and choose winners through your grant
programs.
2. You went after small businesses through tax
changes.
3. You introduced a carbon tax.
4. Your clusters have been a failure.
5. You have overregulated the private sector.
https://www.slideshare.net/paulyoungcga/path-to-
innovation-for-canada-244663371

22. MIDDLE CLASS Goods producing sector has lag the service
sector in terms of job growth since Trudeau
took office.
Inflation is on the rise.
The economy was tanking pre-covid19.
So much for helping people join the middle
class - @monafortier .
https://www.slideshare.net/paulyoungcga/mid
dle-class-canada-march-2021-244934770 or
https://www.slideshare.net/paulyoungcga/did-
justin-trudeau-support-the-middle-class-in-
canada

23. COST OF LIVING
Blog – Cost of Living – Canada – April 2021
Year-over-year consumer price growth (+3.4%) in
April rose at its fastest pace since May 2011.
Did Trudeau no run on a platform to make things
more affordable for all Canadians?
https://www.slideshare.net/paulyoungcga/cost-of-
living-canada-april-2021 or
https://www.slideshare.net/paulyoungcga/cost-of-living-
canada-july-2021

24. HEALTHCARE • There are ways to mitigate issues with healthcare
• Better healthcare management through disease
management -
https://www.medicalstartups.org/top/apps/
• More emphasis should be on training healthcare
professionals for indigenous communities –
Reducing the barriers to access to healthcare
training -
https://www.queensu.ca/gazette/stories/reducing
-barriers-medical-education
• More oversight into healthcare dollars
management through performance audits -
https://www.slideshare.net/paulyoungcga/reform
ing-healthcare-with-countries-around-the-world-
245685198 or
https://www.slideshare.net/paulyoungcga/reform
ing-healthcare-with-countries-around-the-world-
250031148
• Eliminating the duplication of healthcare
management

25. TAXING THE
RICH
• The next government will need to address issues with tax fairness
• Closing-down tax havens
• Fixing issues with the tax code
• Addressing issues with R&D tax credits
• Working with countries as part of expanding BEPS
• Providing more options for pensions, i.e., Pooling plans or extra contributions by employees
(similar to RPP)
My work: https://slideshare.net/paulyoungcga/wealth-and-taxation-fairness-july-2021

26. RURAL AFFAIRS
Blog – Rural Affairs – Canada – August 2021
The next government needs to put more focus on rural areas.
Rural areas are vital to social and economic success of Canada.
Source -
https://www.canadianmanufacturing.com/features/canadian-
election-2021-why-rural-canada-must-play-a-central-role/
Source - https://www.slideshare.net/paulyoungcga/what-is-
required-to-better-support-rural-canada

27. HOUSING
Next government will need to address issues facing housing:
- High-cost raw materials
- Availability of Land / Supply
- Urban vs. rural strategy
- Indigenous housing
- Affordable housing
- Assisted living
- Innovation (3d printing, modular, etc.)
- Re-zoning commercial and industrial to housing.
- Re-looking at smart cities planning
- Optimization of transit
https://www.slideshare.net/paulyoungcga/affordable-housing-and-homelessness-canada

28. SUMMARY
• Canada economy was in trouble before COVID19 as GDP went from about 3% into 2017 to about
1.6% in 2019 - https://www.slideshare.net/paulyoungcga/gdp-canada-industry-february-2021
• Trudeau took a YTD Nov/15 surplus and then turn that into $1B deficit within months after being
elected. Trudeau deficits did nothing to address the systemic issues with tax fairness, effectiveness
of program spending, competitiveness, infrastructure gap, etc. -
https://www.slideshare.net/paulyoungcga/canada-fiscal-management-deficit-and-debt-february-
2021
• Canada needs to have better policies that protect the environment while growing the economy in a
sustainable way - https://www.slideshare.net/paulyoungcga/global-emissions-and-environmental-
policy
• next government policies should be clear in areas of domestic and international policies including
how they will make government more accountable to the people.