CURRICULUM VITAE

ACADEMIC AND PROFESSIONAL QUALIFICATIONS

• Honours Business Bachelor of Arts
  York University
  April 1975
• Chartered Accountant
  The Institute of Chartered Accountants of Ontario
  December 1977
• Business and Security Valuation Course
  The Canadian Association of Business Valuators
  May 1984
• Chartered Business Valuator
  The Canadian Institute of Chartered Business Valuators
  December 1990
• Generic Mediation Course
  Arbitration and Mediation Institute of Canada Inc.
  October 1991
• Arbitration and Mediation Course
  Arbitration and Mediation Institute of Canada Inc.
  November 1991
• Accredited Senior Appraiser
  American Society of Appraisers
  November 1991
• Certified Fraud Examiner
  Association of Certified Fraud Examiners
  January 1992
• Member; Arbitration and Mediation Institute of Canada Inc.
  February 1992
• Designated Specialist in Investigative and Forensic Accounting
  The Institute of Chartered Accountants of Ontario
  July 2000
• Designated Specialist in Business Valuation
  The Institute of Chartered Accountants of Ontario
  March 2001

EXPERIENCE

• 1982 to present
  Partner, Marmer Penner Inc.
  Chartered Accountants
• 1981
  Commenced association with Marmer Penner Inc., a firm providing a wide range of litigation support, forensic accounting, quantification of damages, and valuation services.
• 1980
  Commenced practice of Chartered Accountant as sole practitioner.
• 1975 to 1980
  Practiced public accounting with chartered accounting firms.

OTHER PROFESSIONAL EXPERIENCE

• 1982 to 1987
  Appointed to the position of part-time practice inspector with The Institute of Chartered Accountants of Ontario. This position entailed the monitoring of other Chartered Accountants in the Province of Ontario to ensure uniform standards within the profession.
• 1990
  Appointed to the position of part-time investigator with The Institute of Chartered Accountants of Ontario.

LECTURES, PUBLIC APPEARANCES AND PUBLISHED MATERIALS

2007 Co-authored article for Money & Family Law “The Closing of the Interest Deductibility Loophole”

2007 Co-authored article for Money & Family Law “2007 Budget - Family Law Implications”

2007 Co-authored article for Money & Family Law “Corporations Income Trusts and the New Dividend Tax Rate”

2006 Co-authored article for Money & Family Law “Impact of Unreported Income on Business Value: Recent Case Law”

2006 Co-authored article for Money & Family Law “Recognizing the End Result of an Estate Freeze”

2006 Chaired the Marmer Penner Seminar on "The Role of the Accountant/Valuator in Family Law (2006)"

2006 Co-authored article for Money & Family Law “Impact of Unreported Income on Business Value: Recent Case Law”

2006 Co-authored article for Money & Family Law “A Tale of Two Pension Cases: Two cases. Similar issues. Different results.”

2006 Co-authored article for Money & Family Law “Home Office Expenses”

2005 Co-authored article for Money & Family Law “Recent Income Tax Cases”

2005 Co-authored article for Money & Family Law “How to Undo an Undue Hardship”

2005 Co-authored article for Money & Family Law “Oft Forgotten V-Day Tax”

2005 - Co-authored article for Money & Family Law “Computing Income for the Non-Resident Spouse”

2004 - Co-authored article for Money & Family Law “The Illiquidity of Registered Savings Plan”

2004 - Co-authored article for Money & Family Law “Principal Residence Clause in a Separation Agreement”

2004 - Co-authored article for Money & Family Law “Support Payments - Special Situations II”

2004 - Co-authored article for Money & Family Law “Taxable Spousal Support - Special Situations”

2003 - Co-authored article for Money & Family Law “CCRA Change of Position May Impact Access to Corporate Income”

2003 - Co-authored article for Money & Family Law “Attribution of Corporate Income Under Section 18 of the Guidelines - What is learned from Murray v. Murray?”

2003 - Chaired the Marmer Penner Seminar on “The Role of the Accountant/Valuator in Family Law (2003)”

2003 - Co-authored article for Money & Family Law “How to Compute Income of Self-Employed Individuals When Under-Reporting of Income is Suspected

2003 - Co-authored article for Money & Family Law "2003 Federal Budget"

2003 - Co-authored article for Money and Family "Corporate Year Ends and Income Determination for Child Support Guidelines Purposes "

2002 - Co-authored article for Money and Family "Gallien v. the Queen: the Deduction of Legal Fees"

2002 - Chaired the Marmer Penner Seminar on "The Role of the Accountant/Valuator in Family Law (2002)"

2002 - Lectured at the Ontario Bar Association Program " Top Ten Tips in Family Property Issues " on " Sample Private Valuation Problems "

2001 - Co-authored article for Money and Family "When is a Business Expense Not a Business Expense? "

2001 - Lectured to the Law Society of Upper Canada's program "Tax and Financial Issues for Family Law Lawyers"

2000 - Co-authored article for the Law Society of Upper Canada's program "Return of the Six Minute Family Lawyer" on Stock Options

2000 - Co-authored article for Money & Family Law "Effect of Incorporation on Business Valuation"

2000 - Co-authored article for Money & Family Law "October 2000 Mini Budget"

2000 - Lectured to the Canadian Bar Association on "Blockage Discounts and Control Premiums in the Public Market"

2000 - Co-authored article for Money & Family Law "2000 Federal Budget, How do these Changes Impact on Family Law Practitioners?"

1999 - Co-authored article for Money & Family Law "Out of the Closet and into the Fire"

1998 - Co-authored article for Money & Family Law "The Question of Independence"

1998 - Lectured to the Canadian Bar Association on "How is an Interest in a Trust Valued?"

1998 - Co-authored article for Money & Family Law "The Pros and Cons of Joint Valuations"

1998 - Co-authored article for Money & Family Law "No Asset and No Income May Not Mean No Value"

1998 - Co-authored article for Money & Family Law "Income Determination for Federal Child Support Guidelines"

1998 - Lectured at the Law Society of Upper Canada on the topic of "Experts in the Family Law Process".

1998 - Lectured at the Federated Press Legal Issue for the Aging Client Conference on "reverse Mortgages for the Elderly Client"

1997 - Co-authored article for the CBAO Family Law section newsletter "Spousal Support - The Tax Haven Next Door".

1997 - Lectured to the Professional Development Consortium "The Art and Science of Business Valuation".

1997 - Lectured at Federated Press Executive Wealth Preservation Conference "A Valuator’s Perspective of the Family Law Act".

1996 - Co-authored article for Family Law "A Closer Look at Recent Changes to the Taxation of Child Support".

1995 - Co-authored article for Family Law "Tracing under the Family Law Act".

1995 - Lectured to The Canadian Institute of Chartered Business Valuators on "The Role of the Valuator".

1994 - Co-produced "The Family Law Tax Calculator" with Jack Marmer, C.G.A., C.A., C.F.E., annually since 1982.

1994 - Article for Money & Family Law, "Fraud - A Family Law Perspective".

1994 - Co-authored article for CA Magazine, "When Experts Fail".

1993 - Lectured at the annual seminar for the American Society for Industrial Security ("ASIS") on "White Collar Crime and the Impact on Corporate Profitability".

1993 - Lectured at the University of Western Ontario on the topic of "The Role of the Litigation Accountant/Valuator in Family Law".

1992 - Article for Money & Family Law, "The Documents Required for Financial Disclosure".

1992 - Lectured at the Marmer Penner Seminar "The Role of the Accountant/ Valuator in Family Law (1992)".

1992 - Co-authored article for Money & Family Law, "When is Alimony Paid".

1992 - Co-authored article for Money & Family Law, "The Income Tax and GST Treatment of Transfers to a Former Spouse in Settlement of Rights arising out of a Marriage".

1992 - Lectured at the Canadian Institute's Conference "Family Law Property Disputes ... In a Recession".

1992 - Co-authored article for Money & Family Law, "Principal Residences - A Family Law Perspective".

1992 - Co-authored article for Money & Family Law, "Understanding Capital Gains and the Capital Gains Exemption".

1991 - Co-authored article for Money & Family Law, "A Grab Bag of Weird and Mysterious Terms used by Accountants and Valuators".

1991 - Article for Money & Family Law, "Accounting and Valuation Communications".

1991 - Article for Money & Family Law, "The Role of the Accountant/Valuator in Family Law".

1991 - Lectured at the Marmer Penner Seminar "The Role of the Accountant in Family Law".

1991 - Lectured at the Canadian Institute's Conference "Taxation Issues in Family Law".

1991 - Lectured to the Canadian Bar Association Conference, "Family Law Gets Involved" on the subject "A Potpourri of Accounting Issues For Family Law Lawyers".

1989 - Lectured to the Canadian Bar Association on the subject of the role of the accountant in family law at their programme "Practice Points in Family Law".

1987 - Appeared on CBC "Venture", discussing the business of divorce.

1985 - Lectured at "Woman '85, Healthy, Wealthy, & Wise", York University, on financial independence.

1985 - Appeared on CBC, "Metro Morning", discussing "The Documents Needed for Financial Disclosure in a Marriage Breakdown" and "Knowing Your Net Worth".

1984 - Appeared on CFTO, Arthur Vaile Report, on "Accounting in Matrimonial Litigation".

1983 - Lectured to the Canadian Bar Association on the subject of "Understanding and Assessing Financial Statements" as part of their programme in Family Law, "What is Whose and Who Pays What".