About the speakers. Jeff Howald, CPA, CA, KPMG LLP, Waterloo. K. A. Siobhan Monaghan, KPMG Law LLP, Toronto

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1 Jeff Howald, CPA, CA, KPMG LLP, Waterloo Jeff is a partner in the income tax practice of KPMG LLP based in the Waterloo office. Jeff has spent more than 10 years specializing in Canadian income tax matters related to owner-managed businesses. He has been involved in numerous business matters including acquisitions, divestitures, reorganizations, and financing activities involving owner-managed businesses at various stages. Jeff is a Chartered Accountant and has tutored extensively with CPA Canada s In-Depth Tax Course at various levels. Jeff has also served as a seminar leader on numerous occasions with the Ontario School of Accountancy program (previously offered by the Ontario Institute of Chartered Accountants). Jeff is a member of the Tax Practitoner s Consultation Group which meets with senior members of CRA s Kitchener-Waterloo Tax Services Office to enhance relationships and communication between CRA and the practitioner community. He has also served as a guest lecturer at the University of Waterloo (School of Pharmacy Business & Entrepreneurship Program) and volunteers with the KW Art Gallery on a number of committees. In 2012, Jeff was awarded the Jeff J. Jutzi Memorial Award for outstanding achievement and leadership as a tutorial leader in the CICA In-Depth Tax Course. K. A. Siobhan Monaghan, KPMG Law LLP, Toronto Siobhan is a partner in the income tax practice of KPMG Canada, and in KPMG Law LLP. Siobhan has extensive transactional tax experience, including domestic and cross-border reorganizations, financings, mergers and acquisitions, spin-off transactions and securities transactions. She has also been an advocate for clients with tax authorities in the in the dispute resolution context. Siobhan is the Co-Chair of the CBA-CPA Canada Joint Committee on Taxation and Chair of the National Taxation Law Section of the Canadian Bar Association and has been a member of the Joint Committee since She is also a member of the Income Tax Education Committee of CPA Canada. Siobhan is a co-author of Taxation of Corporate Reorganizations (Carswell, 2012), a contributing author of Tax Policy in Canada (CTF, 2012) and a contributor to International Stock Options, an on-line resource published by NAASP. Siobhan is an adjunct for Osgoode Hall Law School s Professional LLM and teaches at Tax Law for Lawyers. She has written extensively on income tax topics and has spoken at conferences and law schools. Siobhan is the co-recipient of the Canadian Tax Foundation s Douglas J. Sherbaniuk Distinguished Writing Award (1996).

2 Giancarlo Di Maio, CPA, CA, PricewaterhouseCoopers LLP, Windsor Giancarlo is a tax partner in the Private Company Services group of PricewaterhouseCoopers LLP based in Windsor, Ontario working exclusively in the area of tax planning for Canadian private companies and their shareholders. He has a wealth of experience dealing with entrepreneurs in all stages of their professional and personal lives. He specializes in the manufacturing, real estate industry and automotive industries, and regularly advises clients on general corporate tax matters, cross border transactions, inbound planning, corporate reorganizations and planning for the purchase or sale of a business. Giancarlo is also a regular contributor of articles to The Canadian Tax Foundation's monthly publication Canadian Tax Highlights. Giancarlo is a finance committee member with the Windsor Essex Regional Chamber of Commerce and is member of the Canadian Tax Foundation and an organizing committee member of its annual Ontario Conference. Giancarlo is very active both within PwC and externally with teaching and other public speaking. Martin Sorensen, Bennett Jones LLP, Toronto Martin Sorensen is a Partner at Bennett Jones LLP. Martin s practice focuses on tax planning and tax litigation. He acts in matters related to corporate and international tax planning, debt financing transactions and foreign entities carrying on business in Canada. Martin also advises on general income tax matters, provincial mining tax, federal and provincial sales taxes, and payroll taxes. Martin represents both individual and corporate clients on federal and provincial tax litigation matters, including disputes under the Excise Tax Act, the Income Tax Act, the Corporations Tax Act, the Retail Sales Tax Act and the Employer Health Tax Act. Martin is a former chair of the Ontario Bar Association (Tax Section) and is a member of the Canadian Tax Foundation, the International Fiscal Association and the Advocates' Society. To complement his practice, he has completed the Canadian Institute of Chartered Accountants In-Depth Tax Course. Martin is also currently teaching corporate taxation at the Queen's University Faculty of Law and is a contributing editor to Taxation of Corporations, Partnerships and Trusts, 4th Edition (Thomson Carswell).

3 Don Desaulniers, CPA, CA, Grant Thornton LLP, Hamilton/ Niagara Don is a senior manager in Grant Thornton s tax practice and is a member of the firm s national professional services team. He has a broad range of industry experience in the privately held business segment, with a specialty focus in professional services, working closely with physicians, dentists, lawyers and other professionals, advising them on tax effective structuring including minimizing tax liability, maximizing tax deferral and structuring for organizational growth. Don is a Chartered Accountant and received his Bachelor of Commerce (Hons.) degree from the University of Manitoba majoring in Accounting and Small Business Management. He is currently the Treasurer of the Hamilton Chamber of Commerce and sits on its Executive Committee. Don has been quoted in a number of local business columns aimed at business start-ups and has made contributions to the Hamilton Spectator Business Law column aimed at taxation of physicians. Don has presented at various firm sponsored events and is also a regular presenter for the McMaster University and University of Toronto Medical Residency programs. Kevin Stienstra, CPA, CA, Grant Thornton LLP, Niagara Kevin Stienstra is a senior manager in Grant Thornton s domestic tax practice and is primarily responsible for providing tax compliance, tax advisory and tax planning services for the firm s owner-manager clients. His primary area of practice is in succession and estate planning, corporate reorganizations, remuneration planning, and structuring business acquisitions and/or sales. He has a broad range of industry experience with all types of privately held business, with extensive experience in the agricultural industry. Kevin received his Bachelor of Accounting (Hons.) degree from Brock University. He is a member of Grant Thornton s tax solutions committee, and is also a member of the Niagara Tax Consultation Group s steering committee. Kevin has written a number of tax related blogs, has been quoted in a Globe and Mail business article, and frequently presents on various tax topics and issues.

4 Dean Smith, CPA, CA, Ph.D., CFP, TEP, Cadesky U.S. Tax Ltd., Toronto Dean is the resident U.S. tax partner in the downtown office of Cadesky & Associates LLP and is the President of Cadesky U.S. Tax Ltd. In his over 25 years of experience, Dean has focused on providing cross border consulting and compliance needs to his clients. Dean is also a member of the Society of Trust and Estate Practitioners and has served on their Toronto chapter board. He is a past chair of the tax committee for the American Chamber of Commerce in Canada (Amcham) and he is the current president of the British Canadian Chamber of Trade and Commerce (BCCTC). Dean is a member of CPA Ontario. CPA Manitoba, the Canadian Institute of Chartered Accountants, The Canadian Tax Foundation and is a registered Certified Public Accountant (CPA) in the state of Illinois. Dean received his Ph.D. in financial accounting from the University of Waterloo s School of Accountancy in 1999 and obtained his undergraduate degree in Business from McMaster University in Dean lectures on many topics including cross-border planning, purchasing US investments, and US estate tax. He has also published numerous articles.

5 Rachel Blumenfeld, Miller Thomson LLP, Toronto Rachel Blumenfeld is a Partner at Miller Thomson LLP. Rachel s practice focuses in the areas of trusts and estates and personal tax planning, as well as charities and not-for-profit law. She advises clients on tax, trusts, estate planning and administration matters, preparation of wills, power of attorney documents, as well as business succession and insurance planning. She also offers advice to charities and donors on planned giving, philanthropic programmes, administration of bequests and other gifts. Rachel is an editor of Miller Thomson on Estate Planning (published by Thomson Reuters). She frequently presents to insurance and financial advisors, accountants, fundraising professionals, and fellow lawyers on topics involving tax and estate planning, life-insured buy-sell agreements, business succession planning and planned giving. She is committed to her community and is involved with several organizations including the Society of Trust and Estate Practitioners (STEP), the Toronto Partnership Minyan and the McMichael Canadian Art Foundation. She was Chair of the STEP Canada National Conference from and is currently Secretary of STEP Canada and serves on the executive of the Toronto Estate Planning Council. She is also a recipient of the Ontario Bar Association - Trust & Estate Section 2012 Hoffstein Book Award for leadership in the Trust and Estate Bar.

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7 Jesse Brodlieb, Dentons Canada LLP, Toronto Jesse is an Associate in Dentons' Taxation Group. His practice includes advising clients on international and domestic income taxation matters, with a focus on corporate taxation. He provides advice on establishing and reorganizing corporate structures in a tax-efficient manner. He also advises Canadian charities on obtaining and maintaining status as a registered charity.

8 Marc Graham, BDO Canada LLP, Barrie Marc is a Certified General Accountant and Chartered Professional Accountant. Marc is a senior tax manager with BDO Canada LLP working out of the Barrie office. Marc has more than 15 years of public practice experience including over 10 years solely dedicated to working closely with owner-managed businesses in supporting them with their tax planning, with a specific focus on estate and trust planning, corporate restructuring, business succession, retirement planning, and purchases and sales of businesses. Marc is a frequent presenter on tax matters to client and local contact groups. He is also active in tax education including lecturing and tutorial leading for the Chartered Professional Accountants of Canada (CPA) tax conferences and courses, and BDO s national and regional tax conferences. Lucinda (Lucy) Main, Beard Winter LLP, Toronto Lucy has a B.A. (Hons.) from the University of Western Ontario (2004) and LL.B. from Queen s University (2007). Lucy practises law at the Toronto based law firm Beard Winter LLP, having previously worked in the Tax and Wealth Management groups of a national law firm. She advises clients on a wide range of trust and estate planning and administration matters. Lucy has obtained the Trust and Estate Practitioner (TEP) designation from the Society of Trust and Estate Practitioners (STEP). She has written and co-authored articles for Trusts and Trustees, Journal of International Tax, Trust and Corporate Planning and Canadian Tax Focus among other Canadian and international publications. Lucy has presented at various conferences including for the International Association of Young Lawyers, Law Society of Upper Canada, Ontario Bar Association and American Law Institute/American Bar Association. She was an executive committee member of the Ontario Bar Association s Taxation Law Section for five years and is currently an executive committee member of its Trusts and Estates Law Section. She has been a steering committee member of the Toronto chapter of the Canadian Tax Foundation s Young Practitioners Group and is currently an organizing committee member of its annual Ontario Tax Conference. Lucy is the Canadian representative for the International Association of Young Lawyers and a member of the steering committee for the Toronto Public Library s new initiative Law at the Library.

9 Eoin Brady, CPA, CA, PricewaterhouseCoopers LLP, Toronto Eoin Brady is a PwC Partner working in the Toronto office. He is part of the firm s Mergers and Acquisitions Tax team. Eoin works on structuring projects, tax due diligence and corporate reorganization transactions. His clients span a number of industries from financial services to mining and from small private companies to multi-national public corporations and stateowned enterprises. Eoin routinely works on international M&A transactions with members of the PwC world-wide firms for world-wide private equity funds, sovereign funds and Canadian, US and European public companies. Eoin has published in articles in the Canadian Tax Journal and other tax publications and is a speaker at Conferences. Gwendolyn Watson, PwC Law LLP, Toronto Gwen is a partner at PwC Law. Gwen provides income tax advice to corporate clients, with particular emphasis on the income tax aspects mergers and acquisitions and corporate reorganizations, including butterfly and bump transactions. Gwen also has significant expertise in advising clients on the application of the Canadian foreign affiliate rules. Gwen has published articles in the Canadian Tax Journal and for Federated Press and is a tutor for the CPA Corporate Reorganization course.

10 Donald E. Carson, CPA, CA, MNP LLP, Markham Donald E. Carson, CPA, CA, is the Regional Tax Leader for MNP in the Greater Toronto Area and the National Leader of MNP s Transaction Tax Services group. Based in Markham, Ontario, Don specializes in issues affecting entrepreneurs and other high-net-worth individuals. As a skilled strategist Don has helped clients structure sales of private companies in several Canadian jurisdictions, resulting in maximum returns for the clients. He has extensive experience with Canadian personal taxation, estate planning, will and probate fee planning and corporate reorganizations. Don works closely with clients in planning for the purchase or sale of a business, charitable giving strategies and tax issues. He also brings keen insight and practical solutions for clients involved in Canadian public real estate investment trusts and corporations. Don is active member of Chartered Professional Accountants Canada and a regular contributor to national print and broadcast media. He has taught at the Institute of Chartered Accountants of Ontario s School of Accountancy and led several CPA Canada programs. As a Chartered Accountant (CA), Don is an active member of the Canadian Tax Federation. He graduated with distinction from Wilfrid Laurier University s Bachelor of Business Administration Co-Op program in Larry F. Chapman, FCPA, FCA, Canadian Tax Foundation, Toronto Larry F. Chapman is currently the Executive Director and Chief Executive Officer of the Canadian Tax Foundation. Larry graduated from the University of Toronto with a Bachelor of Commerce degree and after graduation, he joined Price Waterhouse. In 1986 was admitted to the partnership. He was national managing tax partner of PricewaterhouseCoopers LLP from 2001 to He received his chartered accountant designation in 1977, and in 2003 he was appointed a fellow of the Institute of Chartered Accountants of Ontario (ICAO). Larry has been actively involved with the Chartered Professional Accountants of Canada (CPA Canada), teaching various tax courses, chairing a task force, and serving as media spokesperson on tax matters. Larry has taught at both the University of Toronto and the University of Waterloo. Before his appointment as Executive Director he was a member of the Board of Governors and the Executive Committee of the Foundation. He is a former co-editor of the International Tax Planning feature of the Canadian Tax Journal and has spoken at numerous Foundation conferences. Larry is currently the Chair of the Board of Directors of St. Joseph s Health Centre Foundation and one of the founding members of the Joe s Team Triathlon, an annual event that supports head and neck cancer research at the Princess Margaret Cancer Centre.

11 Carol Fitzsimmons, Hodgson Russ LLP, Buffalo Carol practices in a wide range of domestic and international tax areas, including guiding Canadian and other non-u.s. clients on U.S. tax matters. She regularly counsels clients on U.S. tax and corporate issues related to business operations, mergers and acquisitions, and sales; U.S. tax issues in domestic and foreign private and public offerings; U.S. tax considerations related to investments in U.S. real estate; inversion structures; hybrid entity arrangements; business expansion into the United States from foreign jurisdictions; advantageous business structures for U.S. tax and estate planning purposes; U.S. tax consequences of relinquishment or renunciation of U.S. citizenship or lawful permanent resident ("green card") status; and U.S. tax issues affecting U.S. taxpayers resident abroad, including compliance with U.S. tax requirements, issues under the Foreign Account Tax Compliance Act (FATCA), and the U.S. anti-deferral tax regimes such as the controlled foreign corporation (CFC) and passive foreign investment company (PFIC) rules. She also advises clients on cross-border estate planning matters. Carol s clients include public and privately held businesses, business owners and investors, high-net-worth individuals and executives of multinational corporations. Carol is a member of Hodgson Russ s board of directors, and she is a frequent speaker on U.S. tax law, especially in the cross-border context and as it affects businesses and individuals in Canada and internationally. Honors Listed, Best Lawyers in America (Tax Law) Philip Friedlan, Friedlan Law, Richmond Hill Phil holds two law degrees- a JD from the University of Toronto and a BCL from McGill University, as well as an MBA from York University. He is a member of the Law Society of Upper Canada. His practice includes corporate and personal tax planning, estate planning and legal implementation of tax and estate plans. Phil is a frequent writer and speaker on taxation, estate planning and related legal matters. He is a regular contributor to the Canadian Tax Foundation s Tax for the Owner Manager. He has been involved with the Planning Committee for the Ontario Tax Conference for a number of years including this year. Phil is a former Governor and a Member of the Canadian Tax Foundation, a member of the Canadian Bar Association, the Society of Trust and Estate Practitioners and CALU.

12 Manu Kakkar, CPA, CA, Manu Kakkar CPA Inc., London Founder and President of Manu Kakkar CPA Inc., Manu Kakkar heads an independent consulting firm that provides tax consulting and tax compliance services in corporate reorganizations, mergers and acquisitions, SR&ED tax credits, executive and employee compensation, estate and trust planning, international taxation and personal and corporate tax matters. Prior to this, Manu served as both a Tax Specialist and Corporate Tax Manager with some of Canada s premiere accounting firms. Manu has written over 170 presentations and articles in the area of taxation that have been published in various publications, including CA Magazine and Tax for the Owner- Manager, and is a Lead Writer for CGA Canada s Tax Practice Manual. He is a frequent speaker at conferences including the Annual Tax Specialist Group Conference and the CICA National Conference on Income Taxes, along with lectures hosted by organizations such as the Canadian Institute of Chartered Accountants, and the Canadian Tax Foundation and Society of Trust and Estate Practitioners. He also teaches courses for varied organizations including AJAG Professional Development and the Education Consortium. Manu received both his Bachelor of Science Degree with honours in 1994 and his Diploma in Public Accounting in 1996 from McGill University. This was followed by a Master of Taxation from the University of Waterloo in which his thesis on butterfly reorganizations won 2 awards and was published in the Canadian Tax Journal. Manu holds the designation of a Chartered Professional Accountant as well as being a member of the Society of Trust and Estate Practitioners and the Tax Specialist Group. Christine Larkin, CPA, CA, CBV, Gilbert & Larkin LLP, Bracebridge Christine Larkin, CPA, CA, CBV is presently working as a partner of Gilbert & Larkin LLP to provide accounting, tax and valuation services in Bracebridge Ontario and the surrounding area. She also provides valuation services by referral, to clients, law firms and other accounting firms throughout Ontario, Quebec, Alberta and British Columbia. As both a Chartered Professional Accountant and Chartered Business Valuator, Christine has twenty-five years of combined public practice experience in financial advisory services, audit and accounting, taxation and valuation services. Her valuation practice expertise includes preparing valuations and income determinations for several industries for income tax restructuring, the purchase/sale of businesses, shareholder disputes and matrimonial division of property. Christine has attended mediations, arbitration hearings, settlement conferences, trial and other court appearances as required. She has been qualified as an expert witness, and given testimony, at trials in both Alberta and Ontario. In the past, Christine has served on the board of a public company in the aerospace industry, and on the board of Muskoka Algonquin Health Care and as Treasurer on the Board of Directors of Habitat for Humanity Muskoka. She has lectured at various medical and dental conferences, and has been a guest speaker for various financial and investment institutions.

13 Michael Friedman, McMillan LLP, Toronto Michael is a tax partner and Co-Chair of the firm's Tax Group. Michael advises clients on a diverse range of domestic and international taxation matters and has specialized expertise in structuring domestic and multinational commercial acquisitions, divestitures, reorganizations and business combinations. Michael counsels clients on the tax elements of all major aspects of ongoing business operations, including employee compensation and stock option planning, tax and reporting compliance, transfer pricing, and voluntary disclosures. Michael regularly counsels investment funds and asset managers on the establishment and administration of tax-efficient investment vehicles. Michael also advises clients on the taxation and efficient structuring of hedging transactions, derivative instruments, securities lending arrangements, and repo transactions. Michael has broad experience, and has enjoyed great success, representing clients in resolving tax disputes with both the Canada Revenue Agency and the provincial revenue authorities. He has appeared before both the Tax Court of Canada and the Federal Court of Appeal. Michael has been frequently quoted in the national print media and has appeared on both the Business News Network and the CTV National News to discuss taxation matters. Todd Miller, McMillan LLP, Toronto Todd is a partner in the Toronto office of McMillan. Todd's practice focuses on income tax, with an emphasis on domestic and cross-border financing transactions (public and private), transfer pricing and international tax treaty matters, securities offerings, mergers and acquisitions, reorganizations and business divestitures. Todd has also developed expertise in the areas of joint venture / partnership agreements, estate planning, employee compensation, and the taxation of charities and other non-profit organizations. Todd has appeared before the Tax Court of Canada, is a regular contributor to a host of Canadian and international tax publications, including the Canadian Tax Journal, Tax Notes International and the International Tax Review, has spoken on a variety of tax matters, including cross-border business acquisition strategies, outbound planning for Canadian multinationals and partnership planning opportunities, and has been a regular instructor at the annual Bar Admission Course of Ontario. Todd was previously named one of Lexpert's Rising Stars Leading Lawyers under 40 (2008), and has appeared to discuss tax matters on national media outlets such as Business News Network.

14 Joan Jung, Minden Gross LLP, Toronto As a senior partner at Minden Gross LLP since 1989, Joan Jung is a Tax Specialist for Private Enterprise with extensive experience in domestic tax planning including corporate restructuring and transactional work, tax effective distributions, the use of trusts and personal tax planning for business owners. She is a frequent lecturer and presenter for business groups and professional organizations. Joan is also widely published. She has contributed many articles for the Tax for the Owner- Manager newsletter of the Canadian Tax Foundation and the Society of Trust and Estate Practitioners (STEP) on issues ranging from shareholder agreements, downsizing and restructuring, repayment of bad debt, as well as analysis of pertinent legal implications of changes to CRA policy affecting private enterprise. In addition, Joan has been a participant in a number of webinars on tax related matters through CCH Canadian Limited. Joan is an active member of The Estate Planning Council (Toronto), the Canadian Tax Foundation and the Society of Trust and Estate Practitioners. She is a graduate of the University of Toronto Law School.

15 Kevin Wark, LL.B, CLU, TEP, President, Conference for Advanced Life Underwriting (CALU), Toronto Kevin Wark was appointed to the position of President, Conference for Advanced Life Underwriting (CALU) in October Prior to this he was Senior Vice-President, Business Development with PPI Financial Group and President/CEO of a Equinox Financial, a national insurance marketing and distribution organization. A well-known speaker and author on tax, insurance and estate planning topics, Kevin has also written and spoken extensively in the areas of estate and tax planning and is the author of the consumer book Everything You Need to Know About Estate Planning published by Key Porter Books. More recently he s published a murder mystery novel entitled Brought to Justice, which has nothing to do with tax! He is also the editor-in-chief of the Federated Press publication Insurance Planning and CALU Report and a regular contributor to Advocis Forum Magazine. He has also contributed to other publications including Investment Executive and Advisors Edge. Kevin is a member of Advocis, The Institute, the Society of Trust and Estate Practitioners, the Canadian Tax Foundation and the Canadian Bar Association.