Associate Professor, Taxation & Accounting
Department of Management
Email:
sonia.dhaliwal@uoguelph.ca
Office:
Macdonald Hall (MAC), Room 214
Sonia Dhaliwal
Sonia Dhaliwal is an Associate Professor of Taxation & Accounting at the Lang School of Business, University of Guelph. After receiving her undergrad degree, Sonia started her career at the Auditor General of Ontario’s office where she worked on financial and value-for-money audits for various Ministry programs such as the Ontario Ministry of Finance, Financial Responsibility Office, Ontario Lottery and Gaming Corporation, etc. Sonia articled at the big four firms to obtain her Chartered Accountant (CA) designation where she continued working for over a decade in various tax roles.
Sonia specializes in the feild of corporate taxation and has a Masters of Taxation degree from the University of Waterloo. While in public practice, Sonia's role included advising corporate clients on income tax and sales tax related matters. With a wealth of experience spanning financial & value-for-money audits for major Ministries to advising corporate clients on tax matters, Sonia Dhaliwal brings real-world insights to the classroom.
Sonia Dhaliwal is the recipient of the 2020 Paul MacPherson Teaching Award of Excellence.
Sonia Dhaliwal's research interest span in three broad categories. Firstly, her research aims to produce knowledge that is directly pertinent to issues faced by industry, policy setters and regulators. Sonia focuses on research areas that are of interest and relevance to accounting and tax practitioners with a goal to mobilize the knowledge beyond the academic world. Finally, Sonia's research interest extend to the scholarship of teaching and learning with a vision to lead and assist students develop the skills needed to excel in the field of taxation and accounting.
Sonia also works on Independent Research Projects (IRPs) with undergraduate students where she collaborates and advises them on common research interest.
Recent Projects
Sonia is an associate professor in the Department of Management specializing in corporate taxation. She brings extensive practical experience to her academic role and has been recognized for her teaching excellence with the 2020 Paul MacPherson Teaching Award of Excellence.
In her recent article "Knowledge Transfer and Innovation: Universities as Catalysts for Sustainable Decision Making in Industry," published in *Sustainability*, Dr. Dhaliwal and her co-authors explore the crucial role that universities play in promoting sustainable decision-making within industries, particularly small and medium enterprises. The paper presents a case study of the collaboration between the Guelph Turfgrass Institute (GTI) and the turfgrass industry, which led to the development of the "Turf Net Present Value Model." This model assists turfgrass installers, managers, and local municipalities in determining the structure of their turfgrass systems, whether natural or artificial, and estimating the net present value (NPV) over an extended period.
The study highlights the GTI's role in facilitating effective knowledge transfer and innovation, emphasizing how academic-industry partnerships can drive sustainable practices. By evaluating the knowledge transfer between academia and industry using a conceptual model, the authors showcase a framework that can improve decision-making and sustainability in sports facilities. This framework is essential in addressing the urgent need for sustainable decisions in response to the climate crisis.
The research underscores the importance of structured knowledge-transfer frameworks that enhance decision-making processes and promote sustainability in various sectors. The case study of GTI's collaboration with the turfgrass industry exemplifies how universities can act as catalysts for innovation and sustainability, significantly impacting industry practices. Dr. Dhaliwal's work continues to contribute to the fields of sustainability and industry-academia collaboration, providing valuable insights into how academic research can inform and improve practical applications in the industry.
Foti, L., Warwick, L., Lyons, E., Dhaliwal, S., & Alcorn, M. (2023). Knowledge Transfer and Innovation: Universities as Catalysts for Sustainable Decision Making in Industry. Sustainability, 15(14), 11175. https://doi.org/10.3390/su151411175.
Degrees
2008 Master of Taxation, University of Waterloo
1999 Bachelor of Commerce, Ryerson University
Designations
2012 Chartered Professional Accountant (CPA)
2003 Chartered Accountant (CA)
Scholarly Journal Publications (peer reviewed)
Dhaliwal, S.; Azam, Sehar; Hafer, Bryn; Hafer, Keeley; Sohail, Dua, Digitalization of Tax Administration: A review of the Organization for Economic Co-operation and Development (OECD) guidelines, Accounting & Taxation, Volume 17, Issue 1 (United States, 2023) https://www.theibfr2.com/RePEc/ibf/acttax/at-v15n1-2023/AT-V15N1-2023-4.pdf
Dhaliwal, Sonia ; Jagoda, Kalinga; Osakwe, Carlton, Use of Government Assisted Financing by SMEs: An Empirical Examination of Canadian SMEs Using the Financial Growth Cycle, International Journal of Accounting and Business Finance, Volume 9, Issue 1, 167-187 (2023)
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Dhaliwal, Sonia; Alcorn, Mike; Foti, Lianne; Lyons, Eric; Warwick, Lance, Bridging the Gap: Universities as Catalysts for Sustainable Decision-Making in the Turfgrass Industry, Sustainability, Volume 15, Issue 14 (MDPI, 2023) https://doi.org/10.3390/su151411175 Open Access, |
Dhaliwal, Sonia; Farrar, Jonathan; Hausserman, Cass, Rewards and Fear of Being Labelled as Racist: A Tax Fraud Whistleblowing Investigation, Accounting Perspectives (Wiley, Canada, May 2022) https://doi.org/10.1111/1911-3838.12296 Open Access
Dhaliwal, S.; Currie, E.; Lianne, Fotti, The future for Ontario cider production and consumption: Assessment of Ontario’s excise tax regime, World Food Policy, Volume 8, Issue 1, 38-61 (Wiley, February 2022) Open Access, https://doi.org/10.1002/wfp2.12035
Dhaliwal, Sonia, ; Farrar, Jonathan, ; Donnelley, Maurine Procedural Aspects of Tax Fairness: A Content Analysis of Canadian Tax Jurisprudence, Journal of Legal Tax Research, Volume Volume 11, Issue 2, 21-37 (The ATA Journal of Legal Tax Research, United States, 2013) http://dx.doi.org/10.2308/jltr-50552 Open Access
Introduction to Financial Acconting - ACCT 1220
Management Accounting – ACCT 2230
Financial Management - MGMT 3320
Intermediate Accounting - ACCT 3330
Taxation – ACCT 3350
Advance Taxation – ACCT 4350
Tax Elective, Graduate Diploma in Accounting – ACCT 6300
Area of Research
Accounting
education/pedagogy
policy/strategy
sustainability