As Certain as Death and Taxes

Norman Rockwell, The Accountant, 1924

I lost my job of fifteen years, and as I was filling out my tax return to explain this loss, I thought, Well, this was the one constant that had never changed. Taxes were always there. Every April, the forms explained what had happened to me that year, where I was living and what I was doing. There was a box for every loss and every gain, and there was a box for the things that would always remain the same. There was a record of everything.

I signed up for classes at a tax-prep company. In the first session, we went around the room to introduce ourselves. Many of the other students had been accountants in other countries, others had degrees in economics, some had MBAs or owned their own businesses. All said they didn’t know how to prepare a Canadian tax return and just wanted to learn.

The job I had before was for an investment advice publisher, where I learned that I liked numbers. I