opinion
Everyone knows Santa is a Canadian. He lives at the North Pole, and his postal code is HOH 0H0. And in 2008, the Minister of Citizenship and Immigration, Jason Kenney at the time, granted Santa honorary Canadian citizenship. Santa belongs here.
The Canada Revenue Agency knows it, too. As a Canadian resident, Santa pays tax here. And so, Santa understands the value of good tax planning.
Last week, I had the privilege of joining a meeting of the North Pole Finance Office – Santa’s team that looks after his financial affairs. Here’s a summary of the key things that were discussed. Maybe we can all learn from Santa’s story.
Elves’ collective bargaining
Although the elves aren’t unionized, Santa wants to treat them fairly and meets regularly with the Elves Leadership Team to check

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