Income Tax

Diana Swain is CBC News' senior investigative correspondent. A Gemini Award-winner, Swain most recently hosted CBC Toronto's supperhour newscast. She joined Canada's national public broadcaster in 1990, quickly moving from local news reporter to The National as a correspondent in 1993, covering Manitoba and Saskatchewan. Swain then anchored the award-winning local TV news program in Winnipeg until 2001. Following that, Swain became co-host of CBC's investigative news magazine program Disclosure, where her work took her to news stories unfolding around North America, Europe and Central America.

Swain has also hosted CBC's coverage of the 2008 Olympics from Beijing, and frequently fills in for Peter Mansbridge on The National.

She has been recognized at the New York Festivals television awards in the News Documentary category, and won the annual media award from B'Nai Brith Canada for human rights reporting in 1991. Her work has twice been included in winning submissions for the Michener Award, Canada's award for meritorious public service in journalism.

Swain is a seven-time Gemini nominee, recognized for her reporting, writing and hosting on CBC News programs, and won the Gemini for Best News Anchor in 2000, 2009 and 2010, the first and, to-date, only woman to be so honoured.

Bruce Ball, FCA, CFP, TEP is a Chartered Accountant (Fellow), Certified Financial Planner and Estate and Trust Practitioner. Bruce is National Tax Partner for BDO Canada LLP, and is head of the firm's National Tax Department and oversees the firm's tax practice. Bruce has over 20 years experience as a chartered accountant, providing tax advice to entrepreneurial businesses. Bruce holds a Bachelor of Mathematics degree from the University of Waterloo.

Bruce is a frequent speaker on tax issues for the owner-manager, and on estate planning. He is currently Co-Chair of the Joint Committee on Taxation of the Canadian Bar Association and the Canadian Institute of Chartered Accountants and a member of the CICA Tax Policy Committee, CICA Tax Education Task Force and CICA Tax Courses Committee.

Bruce is a former member of Canada Revenue Agency's Action Task Force on Small Business Issues. Bruce has also been active in tax education, including participating as a lecturer and Course Coordinator for the CICA's Advanced Tax Issues for the Owner-Manager Business course. Bruce has authored several articles for the Canadian Tax Journal, the Bottom Line and various trade publications, as well as co-authoring the Guide to the Family Business, Canadian Edition.

Ed Kroft is a Partner in the Tax Group and leader of our Tax Controversy & Litigation Group. He has appeared on behalf of clients before the Supreme Court of Canada, the Tax Court of Canada, the Federal Court of Canada, the Federal Court of Appeal and the Supreme Court of British Columbia and has represented clients frequently in tax disputes involving Canada Revenue Agency (CRA) and other tax authorities. He is involved in negotiations with "Competent Authority" in major transfer pricing disputes and has been, and continues to be, involved in a number of tax cases for major Canadian and multinational corporations.

Ed is a member of the Rules Committee of the Tax Court of Canada and the Canadian Bar Association (CBA) (B.C. Tax Section) - CRA Liaison Committee. He is a former governor of the Canadian Tax Foundation and a former chairperson for the Tax Subsection of the British Columbia branch of the CBA. Ed was also a research officer for the House of Commons Standing Committee on Finance and Economic Affairs during the hearings on the income tax portion of the White Paper on Tax Reform in 1987.

Ed was the 2006 recipient of the Canadian Institute of Chartered Accountants Award for Excellence in Income Tax Practice and Education for outstanding contribution to the profession and the Canadian Tax Community. In 2002, he was awarded an honorary CGA designation by the Certified General Accountants Association of British Columbia for outstanding contributions to the Association. He received a Queen's Counsel designation in January 2009.

Ed has written more than 60 articles and papers on taxation and corporate law subjects for the Canadian Tax Foundation and other organizations. For over 20 years, he has been an adjunct professor in the Law Faculty at the University of British Columbia (UBC) and has taught tax courses for the Canadian Institute of Chartered Accountants, the Institute of Chartered Accountants of British Columbia and the Certified General Accountants Association of British Columbia. Since 2008, Ed has been the course director of tax administration and litigation at Osgoode Hall Law School (LL.M. program). In 2006, he was the recipient of the Adam Albright Award for Outstanding Teaching in the Law Faculty at UBC. Ed is a member of the Trial Lawyers Association of British Columbia.

Jason Ubeika, CA, CPA is a Chartered Accountant and a Certified Public Accountant. Jason is an Associate in tax at BDO Canada LLP based in Mississauga. Jason's primary focus is the cross-border taxation of individuals, an area he has specialized in since 2003. Jason holds a Bachelor of Mathematics degree and a Masters of Accounting degree, both from the University of Waterloo.

Jason has a key role in managing BDO Canada's US personal tax and expatriate tax compliance work in the Greater Toronto Area. This includes related planning and advisory services. He is also actively involved in the development of policies and standards for BDO Canada's national US tax practice.

Trevor Parry is the Executive Vice President for Sales and Marketing for GBL nationally. Trevor and all of the GBL representatives work with the overall financial planning team to bring real value and exceptional advice and service to the end client. Working with the banker, financial advisor, accountant to prepare a comprehensive solution to client needs is the first order of business with GBL.

Trevor holds undergraduate and graduate degrees from the University of Toronto and a law degree from Queen's University. He was called to the Ontario Bar in 1996. Trevor has published several articles in national publications, including The Bottom Line, has been interviewed extensively by the National Post and has contributed several chapters to The Essential IPP Guide. Trevor was formerly and investment advisor with an IDA firm until joining GBL in 2002.

Jennifer Horner, CA, CPA is a Chartered Accountant and a Certified Public Accountant. Jennifer is a Senior Manager in National Tax at BDO Canada LLP. Jennifer has over 20 years experience as a chartered accountant, providing tax advice to entrepreneurial business, Canadian businesses expanding overseas, foreign businesses with operations in Canada and internationally mobile employees and their employers. Jennifer holds a Bachelor of Commerce degree from McMaster University.

Jennifer has been a tutor at the CICA's in-depth tax course and has written articles on various personal and employment tax matters for CA Magazine, the Canadian Tax Journal, Canadian Tax Highlights and Checkmark. Jennifer was a contributing author to Ernst & Young's Guide to the Taxation of Employment Income. Jennifer has spoken about tax issues at the Canadian Association of University Business Officers Annual Conference, and is a member of the CICA Tax Learning and Development Advisory Committee.

Ken Laloge is an Incorporated Tax Partner in Kelowna. He has a Bachelor of Commerce Degree from the University of Alberta and holds the Chartered Accountant Designation. He is a consulting partner for tax and corporate finance issues. Ken has practiced in Kamloops, Edmonton and Kelowna. He provides tax and business consulting services to a wide range of businesses, primarily to owner/managers. His consulting services include purchase and sale of businesses, estate and trust work, Canada Revenue Agency appeal work, tax planning, cross-border transactions and public company compliance services. Ken has assisted in arbitrations, court services and dispute resolution work as well as public hearings. Ken often provides seminars, courses and presentations at the local, provincial and national level to Chartered Accountants and the public on taxation and related matters. He has participated in Provincial and Canadian Institute (currently on the Tax Force on Tax Education) and Canada Revenue Agency National committees related to taxation.

Sarah Noftell, CA is a CA and a sales tax manager with Grant Thornton LLP's Mississauga office, where she serves a wide variety of clients including owner-managed and public corporations, financial institutions and public sector bodies. Sarah received her Bachelor of Science from the University of New Brunswick. Sarah has also completed her CICA In-Depth GST Course and advanced courses in Financial Services and Cross Border Transactions. Sarah has previously instructed sales tax courses for the New Brunswick Institute of Chartered Accountants. Over the past year has presented at the CICA commodity tax symposium on the topic of HST for public sector bodies, on real property for the Canadian Bar Association, and across the country on the topic of HST changes for pension plans.

Rick Biscaro is a Senior Tax Advisor in PwC's Canadian National Tax Services group. He is also a member of PwC's global Tax Controversy and Dispute Resolution team. Drawing on his many years of experience at various levels of the Canada Revenue Agency (CRA), Rick advises business on how to prevent, efficiently manage and resolve tax audits.

Rick joined PwC in 2009 after a 30+ year career at the CRA during which he was involved in many aspects of Canada's domestic and international income tax rules. As a large case file auditor, Rick undertook some of the first CRA transfer pricing audits of companies in the pharmaceutical industry. As a manager of the tax avoidance program, he was involved in tax shelter audits, loss utilization issues, treaty shopping cases, debt forgiveness files, and issues involving the General Anti-Avoidance Rule (GAAR). As an officer, manager and director at Income Tax Rulings Directorate in Ottawa, Rick dealt with film industry issues, partnership taxation, taxation of trusts, international tax, foreign affiliate matters and tax treaty interpretation.

Up until the time Rick left the CRA, he was a member of CRA's GAAR Committee for all but two years since the Committee was formed in 1988. Immediately prior to joining PwC, Rick was a Director of Income Tax Rulings Directorate - International Tax and Trusts, in Ottawa.

Sharon Gulliver is a Senior Tax Advisor on PwC's Canadian National Tax Service Team. Before joining PwC, she spent 36 years of her career with the Canada Revenue Agency in Compliance. The last 23 years was spent at CRA Headquarters in Aggressive Tax Planning where Sharon managed a GAAR & Technical Support Group and served on the GAAR Committee for 15 years. She also was a member of various internal CRA working groups and committees, including the Treaty Working Group, the Transfer Pricing Committee, and the paragraph 95(6)(b) review panel. Sharon presented on behalf of CRA at various tax conferences and public seminars. In 2010, she received the CRA Award of Excellence, Compliance.

Brian Leve, M.B.A., LL.B., CA is a Partner, Tax Services specializing in SR&ED claims at Grant Thornton LLP. He currently develops, manages and coordinates the firm's Scientific Research & Experimental Development ("SR&ED") practice.

He has written on SR&ED tax-related matters for various industry magazines and related trade publications, tax journals and Hyperion. He currently presents seminars and workshops on SR&ED to business, tax and accounting professionals, and is an ongoing presenter for the Federated Press on Tax Planning for R&D. He is also a past speaker at the CICA National Conference on Income Taxes.

Brett Crawford is a tax manager with Grant Thornton LLP (Markham office), where he serves a wide variety of clients including owner-managed, public corporations, partnerships and individuals, with an increasing focus on privately held business. Brett received his Bachelor of Arts in Economics from the University of Western Ontario in 1999, and qualified as a Certified General Accountant in 2003. Brett has completed his CICA In-Depth Tax Courses in addition to the CICAs Advanced Tax Issues for the Owner Manager course. Brett has presented on a number of tax related issues, and has facilitated group sessions for the CICA In-Depth Tax Course.

Patrick Uzan, BA, CA, TEP is a Tax Partner at Valente & Theocharis LLP in London. Throughout his career in taxation, Patrick's focus has been primarily in the areas of succession and estate planning, mergers and acquisitions, and corporate reorganizations. Patrick has also worked in industry as a CFO for a junior oil and gas exploration company. Throughout his career, he has been very involved in educational and academic endeavours, including authoring papers and articles on taxation matters for such organizations as the Canadian Tax Foundation and Ontario Petroleum Institute.

He has acted as a Groupstudy leader and In-Residence tutorial leader in the CICA's In-Depth Tax program and the CICA Income Tax Practice Course. He continues to facilitate a number of professional development courses in taxation offered by the Institute of Chartered Accounts of Ontario and has presented various talks on tax topics of interest to a variety of industry and special interest groups. Patrick especially enjoys working with general CA practitioners in advising them on tax matters and providing specialty tax planning solutions for their clients. Patrick is a member of the Canadian Tax Foundation and is a registered member of the Society of Trust and Estate Practitioners.

Kim Moody, CA, TEP is a Chartered Accountant, Registered Trust and Estate Practitioner and a tax specialist practicing in Calgary under the partnership of Moodys LLP Tax Advisors. His main area of expertise is tax and estate planning for the owner-manager of private corporations, executives, professional athletes and other high net worth individuals. Kim obtained his Bachelor of Management degree from The University of Lethbridge and his CA designation from The Institute of Chartered Accountants of Alberta. Kim has also completed the CICA In-Depth Tax Program and many other tax related courses.

Kim is the Past Chair and Deputy Chair of the Board and Past Treasurer of the Society of Trust and Estate Practitioners of Canada (STEP), as well as Past Chair of the Technical Committee for STEP Canada. In addition, Kim is 1st Vice Chair and Chair of the Executive Committee of the Canadian Tax Foundation. He is also a member of The Canadian Petroleum Tax Society. Kim has a keen interest in planned charitable giving. He is a past Chair for the Southern Alberta Round Table for the Canadian Association of Gift Planners. Kim is a co-founder of the Tax Specialist Group (TSG) - an association of tax specialist firms across Canada.

Kim is the author of numerous articles, papers and courses on tax and estate planning and he has lectured extensively for a number of organizations on tax, estate planning and planned giving, including STEP and the Canadian Tax Foundation. He is a past instructor for the Certified Financial Planners designation and the Institute of Chartered Accountants of Alberta's Professional Development Program.

Manu Kakkar, CA, CGA, TEP, MTax is a Chartered Accountant, Trust and Estate Practitioner and has a Master of Taxation from the University of Waterloo. Manu holds a Bachelors of Science in Triple Honours Immunology from McGill University.

Manu has over 10 years of experience in taxation in both domestic and international personal and corporate taxation. Manu runs his own independent tax practice and serves a diverse client base across Canada and the US in areas including manufacturing, retail and distribution, construction, real estate, professionals , service providers, artistes and athletes.

Manu is an award winning tax writer. His Master of Taxation thesis won 2 awards and was published in the Canadian Tax Journal. Manu has published and presented over 70 tax articles and presentations since 2001. Manu has taught tax at the Canadian Institute of Chartered Accountants, the Institutes of Chartered Accountants of Quebec and Ontario, the Canadian Tax Foundation, The Society of Trust and Estate Practitioners and the Regina District Society.

Gabe Hayos was elected as a Fellow of the Institute of Chartered Accountants of Ontario in 2009. He is a past Governor of the Canadian Tax Foundation and a Director on its executive committee. He is an Associate Editor of the Federated Press publication on International Tax. He has been recognized as one of Canada's leading tax advisors by International Tax Review. He is a member of the Canadian Institute of Chartered Accountants/Canadian Bar Association Joint Committee of Taxation.

Gabe is a frequent speaker at tax conferences including the Canadian Tax Foundation, the Ontario Institute of Chartered Accountants and the Canadian Institute of Chartered Accountants. He is the author of many articles on domestic and international tax matters. Gabe has thirty four years of tax experience in a broad range of areas, with a primary focus on international tax and mergers and acquisitions.

Bruce Ball, FCA, CFP, TEP is a Chartered Accountant (Fellow), Certified Financial Planner and Estate and Trust Practitioner. Bruce is National Tax Partner for BDO Canada LLP, and is head of the firm's National Tax Department and oversees the firm's tax practice. Bruce has over 20 years experience as a chartered accountant, providing tax advice to entrepreneurial businesses. Bruce holds a Bachelor of Mathematics degree from the University of Waterloo.

Bruce is a frequent speaker on tax issues for the owner-manager, and on estate planning. He is currently Co-Chair of the Joint Committee on Taxation of the Canadian Bar Association and the Canadian Institute of Chartered Accountants and a member of the CICA Tax Policy Committee, CICA Tax Education Task Force and CICA Tax Courses Committee.

Bruce is a former member of Canada Revenue Agency's Action Task Force on Small Business Issues. Bruce has also been active in tax education, including participating as a lecturer and Course Coordinator for the CICA's Advanced Tax Issues for the Owner-Manager Business course. Bruce has authored several articles for the Canadian Tax Journal, the Bottom Line and various trade publications, as well as co-authoring the Guide to the Family Business, Canadian Edition.

Jim Gauvreau is the Director General of the Small and Medium Enterprises Directorate at the Canada Revenue Agency (CRA) where he is responsible for ensuring the reporting compliance of small and medium enterprises with Canada's income tax laws. Jim started his accounting/tax career in 1978 in the private sector with a major accounting firm and later as a senior tax planner with a major oil and gas company. He began his public service career in 1987 with the CRA where he has held a variety of senior positions in the regions and at headquarters including Income Tax Rulings, Legislative Policy and Competent Authority. Jim is a graduate of the University of Ottawa and holds a Bachelor of Commerce degree. He is a chartered accountant and a member of the Canadian Institute of Chartered Accountants, the Canadian Tax Foundation and the International Fiscal Association.

Ken Laloge is an Incorporated Tax Partner in Kelowna. He has a Bachelor of Commerce Degree from the University of Alberta and holds the Chartered Accountant Designation. He is a consulting partner for tax and corporate finance issues. Ken has practiced in Kamloops, Edmonton and Kelowna. He provides tax and business consulting services to a wide range of businesses, primarily to owner/managers. His consulting services include purchase and sale of businesses, estate and trust work, Canada Revenue Agency appeal work, tax planning, cross-border transactions and public company compliance services. Ken has assisted in arbitrations, court services and dispute resolution work as well as public hearings. Ken often provides seminars, courses and presentations at the local, provincial and national level to Chartered Accountants and the public on taxation and related matters. He has participated in Provincial and Canadian Institute (currently on the Tax Force on Tax Education) and Canada Revenue Agency National committees related to taxation.

Kim Moody, CA, TEP is a Chartered Accountant, Registered Trust and Estate Practitioner and a tax specialist practicing in Calgary under the partnership of Moodys LLP Tax Advisors. His main area of expertise is tax and estate planning for the owner-manager of private corporations, executives, professional athletes and other high net worth individuals. Kim obtained his Bachelor of Management degree from The University of Lethbridge and his CA designation from The Institute of Chartered Accountants of Alberta. Kim has also completed the CICA In-Depth Tax Program and many other tax related courses.

Kim is the Past Chair and Deputy Chair of the Board and Past Treasurer of the Society of Trust and Estate Practitioners of Canada (STEP), as well as Past Chair of the Technical Committee for STEP Canada. In addition, Kim is 1st Vice Chair and Chair of the Executive Committee of the Canadian Tax Foundation. He is also a member of The Canadian Petroleum Tax Society. Kim has a keen interest in planned charitable giving. He is a past Chair for the Southern Alberta Round Table for the Canadian Association of Gift Planners. Kim is a co-founder of the Tax Specialist Group (TSG) - an association of tax specialist firms across Canada.

Kim is the author of numerous articles, papers and courses on tax and estate planning and he has lectured extensively for a number of organizations on tax, estate planning and planned giving, including STEP and the Canadian Tax Foundation. He is a past instructor for the Certified Financial Planners designation and the Institute of Chartered Accountants of Alberta's Professional Development Program.