CURRICULUM VITAE

ACADEMIC AND PROFESSIONAL QUALIFICATIONS

• Honours Bachelor of Commerce
  University of Toronto
  May 1986
• Ontario Securities Course
  December 1987
• Chartered Accountant
  Institute of Chartered Accountants of Ontario September 1988
• In-Depth Income Tax Course
  Canadian Institute of Chartered Accountants
  January 1991
• Chartered Business Valuator
  Canadian Institute of Chartered Business Valuators
  December 1993
  (3rd highest mark in Canada)

EXPERIENCE

• 1996 to Present Partner, Marmer Penner Inc.
• 1992 to 1996 Associate, Marmer Penner Inc.
  Commenced association with Marmer Penner Inc., a firm providing a wide range of litigation support, forensic accounting, quantification of damages, and valuation services.
• 1991 Manager, GST Department
  Peat Marwick Thorne
• 1989 to 1990 Manager, Income Tax
  Peat Marwick Thorne
• 1986 to 1988 Auditor
  Peat Marwick Thorne

LECTURES, PUBLIC APPEARANCES AND PUBLISHED MATERIALS

2007 Co-authored article for Money and Family Law “Tax Savings Opportunities Where There is a U.S. Resident Payor”

2007 Co-authored article for Money and Family Law “2007 Federal Finance Minister’s Economic Statement”

2007 Lectured on Non-Traditional Valuation Issues in Matrimonial Litigation at the Law Society of Upper Canada's Income Tax and Family Law Seminar

2007 Co-chaired the seminar for "Valuation and Income Determination of Trusts and lectured o The Valuation of Trust Interests at the Law Society of Upper Canada

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 “Trust Valuation Issues: A Primer"

2007 Co-authored article for Money & Family Law “Trust Income Issues: A Primer "

2007 Lectured on Non-Traditional Valuation Issues at the Law Society of Upper Canada's Continuing Legal Education Program "6th Annual Family Law for Law Clerks"

2007 Participated as the expert witness in "Demonstration: The Expert in the Trial Process" at Osgoode Hall Law School's Continuing Legal Education Program "Experts in Family Law Proceedings"

2007 Lectured on Business Valuation and Effective Use of a Valuation Expert at Osgoode Hall Law School's Continuing Legal Education Program "Experts in Family Law Proceedings"

2007 Lectured on "Trust Valuation Issues: A Primer" at the Ontario Bar Association's Continuing Legal Education Program "The Six-Minute Estates Lawyer 2007"

2007 Co-authored article for Money & Family Law “Court of Appeal Endorses Use of Black-Scholes Formula in Valuing Employee Stock Options"

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 “Universal Child Care Benefits"

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

2006 Lectured at the Marmer Penner Seminar on “The Role of the Accountant/Valuator in Family Law (2006)” on  “Ten Income Tax Issues that Every Family Law Lawyer Should Know (Plus 2006 Federal Budget Impact on Family Law” and “Update on Ten Matrimonial Income Tax Issues”

2006 Lectured on "Getting the Most from Corporate Income Tax Returns" at the Ontario Bar Association's Continuing Legal Education Program "Fundamental Figuring: An Income Tax Primer for Family Law Practitioners"

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 “Marcus Welby Ltd."

2005 Contributed two papers entitled Valuation of Professional Practices and Valuation of Stock Options in Cole, Stephen, and Freedman, Andrew, Valuation Principles of Family Law, in McLeod, James G. and Mamo, Alfred A. (Editors), Matrimonial Property Law in Canada, pp. V-22 - V-45, Toronto, Thomson Carswell

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 Lectured on "Determination of Income for Family Law" at the Law Society of Upper Canada Program "Valuation and Calculations of Income for Family Law Lawyers"

2004 Authored the article "You Ask, We Answer" in September 2004 issue of the National Post

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

2004 Lectured on "Business Valuation - General", "Valuation of Professional Practices" and "Valuation of Employee Stock Options" at the National Family Law Programme in La Malbaie, Quebec

2004 Lectured at the Law Society of Upper Canada 3rd Annual Family Law for Law Clerks on "Business Valuation and Income Determination"

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 Interviewed by Julius Melnitzer for the Focus section of Law Times on "Taxes and Family Law for Dummies"

2003 Authored article on "When It Comes to Matrimonial Disputes Look for Tax Liabilities" in the October issue of TheTaxLetter   “

2003 Lectured at the Marmer Penner Seminar on “The Role of the Accountant/Valuator in Family Law (2003)” on  “Income tax: What Every Family Law Specialist Needs to Know”

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

2003 Lectured at the Law Society of Upper Canada seminar on Tax and Calculation Issues Made Simple for Family Lawyers

2003 Lectured at the Law Society of Upper Canada 2nd Annual Family Law for Law Clerks on "Determination of Income Under the Child Support Guidelines "

2003 Authored article on Income Splitting and Tax Saving Opportunities with Children in June 2003 issue of Moneysense Magazine

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

2003 Lectured at the Law Society of Upper Canada Continuing Legal Education Seminar on "Splitting the Pie: Dividing Assets When Married and Unmarried Partners Separate "

2003 Authored Retirement Planning article in January 2003 issue of Moneysense Magazine

2002 Authored article for Money & Family Law “The Fallout from Gallien v. the Queen: the Deduction of Legal Fees”

2002 Lectured at Waterloo Law Association on “Income Determination”

2002 Lectured at Marmer Penner Inc. seminar on Income Tax on Deferred Pension Income

2002 Authored article “Houseproud” for October issue of Moneysense Magazine

2002 Lectured at the Law Society of Upper Canada on "Family Law and Procedure"

2002 Lectured at the Epstein, Cole seminar on "Valuation of Unincorporated Professional
Practices "

2002 Authored article on tax planning for downsized employees in June issue of Moneysense Magazine

2002 Co-authored article for Money & Family Law “Proposed Ontario Education Tax Credit”

2002 Authored article for Money & Family Law “Tax Shelters and Income for the Child Support Guidelines”

2002 Authored article on personal income tax loopholes in December issue of Moneysense Magazine

2002 Co-authored article for Money & Family Law “When is a Business Expense not a Business Expense”

2002 Co-authored article for Money & Family Law “Contingent Tax on Retirement Savings Plans”

2001 Co-authored the article "Ask the Experts" in November 2001 issue of Moneysense Magazine

2001 Authored article on employment expenses for October issue of Moneysense Magazine

2001 Lectured at the Institute of Law Clerks of Ontario Seminar on "Determination of Income under the Child Support Guidelines"

2001 Lectured at York Region Family Law Association on "Income Determination"

2001 Co-authored article for Money & Family Law "Ontario Budget "

2001 Co-authored article for Money & Family Law "Child Support and the Travelling Employee"

2001 Authored article in Moneysense Magazine "Tax Costs of Marriage and Efficient Gifting Under Family Law"

2000 Lectured at Canadian Bar Association on "Basic But Difficult Issues in Family Law"

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 for The Canadian Bar Association for  Bulls, Bears & Family Law program on Valuation of Employee Stock Options and he Income Treatment Thereof

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

2000 Authored article for Moneysense Magazine "Debunking Tax Myths" and the French translation "Vérités et Mensonges" in L'actualité

2000 Lectured at the Marmer Penner Family Law Seminar on "Tax Shelters and Income for the Child Support Guidelines"

1999 Lectured for The Canadian Bar Association for the Older & Wiser program on "Ten Tax Tips for Elderly Clients"

1999 Authored article for Money & Family Law "Legal Fees:   Greater Deductibility makes them Less Expensive"

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

1999 Lectured at Federated Press with Sheila Holmes of Chappell Bushell Stewart on "Divorce Proofing for the High Net Worth Individual"

1999 Authored article for Money & Family Law "Income Tax Rates for Top Marginal Rate Ontario Taxpayers"

1999 Authored article entitled "Valuation of Employee Stock Options" for Federated Press' publication Pension Intelligence

1999 Authored article for Money & Family Law "Last Month's Tax Planning Is This Month's History Lesson"

1999 Authored article for Matrimonial Affairs "Maybe the Expression Should Have Been "Looking at Gift Houses in the Mouth""

1998 Authored article for Money & Family Law "Keeping the Tax Savings All in the Family:  Using Family Trusts in Family Law"

1998 Lectured at the Federated Press on "Dealing With the Lost Tax Shield"

1998 Lectured at the Federated Press on "The Valuation of Employee Stock Options"

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

1998 Authored article for Matrimonial Affairs "Use of the Tax-free RRSP Roll-over Provision"

1998 Co-authored article for Money & Family Law "Income Tax Rates for Top Marginal Rate Ontario Taxpayers"

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

1998 Authored article for Money & Family Law "More than the Price was Right at Loblaws"

1997 Co-authored article for Family Law "Valuing Stock Options:   Variations in Vesting"

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

1997 Authored article for Money & Family Law "The Rice Stuff"

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

1997 Authored article for Money & Family Law "One More Clause"

1997 Authored article for Money & Family Law "Don’t Get Caught by the Principal Residence Exemption"

1997 Lectured at the Canadian Bar Association of Ontario on "The Taxation of Child Support Under the New Guidelines"

1996 Authored article for Family Law, "Taxation of Support Payments"

1995 Authored article for Money & Family Law "Deductibility of Support Payments Set Off Against Capital Payments - An Update"

1995 Authored article for Money & Family Law "Valuing Artwork: The Application of Blockage Discounts"

1995 Authored article for Money & Family Law "How Not To Value a Business"

1995 Co-authored article for Family Law "Tracing Co-Mingled Properties"

1995 Authored article for Money & Family Law "What is Pursuant to a Written Agreement"

1995 Authored article for Money & Family Law "What's It Worth?"

1994 Authored article for Ontario Real Estate Economist "End of the $100,000 Capital Gains Exemption"

1992 Authored article for Money & Family Law "Who Pays the Tax on the Tax?"

1992 Authored article for Money & Family Law "When is Alimony Paid?"

1992 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" and the French translation "Traitement aux Fins de L'Impot sur Le Revenue et de la TPS des Transferts a Un Ex-Conjoint en Reglement De Droits Decoulant du Marriage" used by Revenue Canada, Taxation (January 1993)

1994 to 1998 Involved in setting marking key and actual marking of the Canadian Institute of Chartered Business Valuators entrance exam.

1992 to 1997 Lectured at Toronto Sun Seminar "Real Estate Investment"

1991 to 1998 Lectured at Toronto Sun RRSP Annual Seminar

1990 to 2004 Author of weekly column in the Toronto Sun entitled "A Matter of Tax"

1990 to 2000 Numerous appearances on CFRB Radio and CITY-TV's "Breakfast Television" on tax preparation tips, budget analysis, real estate and tax.

1989 Lectured at the University of Toronto "Financial Accounting"