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Instructor Profiles
Quick LinksCourse Leader ProfilesOur instructors are committed professionals who lend their time and talent to these professional development courses. They are: Paul Ambos, CPA, CA, a graduate of the University of Toronto, received his designation in 1980. With over thirty years experience in sales taxes, his career includes several years with international public accounting firms and a large public organization. Paul consults exclusively on commodity tax matters and is frequent presenter of sales tax courses for CPA Ontario. David Baker, CPA, CA earned his CA designation in 1981, receiving an award as a top UFE writer in the Waterloo Region. In 1983 he began his own public accounting practice in Elmira, Ontario serving local small and medium-sized owner-managed businesses. After 21 years as a sole practitioner, Dave retired from practice and now devotes his time to professional development activities. He has taught at the CPA Ontario's School of Accountancy annually since 1984 and has written numerous case studies and examination questions used in that program since 1988. In addition to teaching part-time at the University of Waterloo for 12 years, Dave has written and presented a variety of courses to CPA Ontario Members and Students. Marc Belaiche, CPA, CA is President of TorontoJobs.ca, an internet recruitment and staffing company specializing in helping companies find candidates in the Greater Toronto Area. Marc has been in the recruitment industry since 1995. Prior to TorontoJobs.ca, Marc was a Recruiting Manager in the staffing industry. Prior to that, Marc worked at Prudential Insurance and KPMG in accounting and auditing roles. Marc is a CPA, CA and is a member of the Human Resources Professionals Association (HRPA) and is on the Toronto HRPA Events Committee as well as on the Board of the Halton-Peel C.A. Association. Marc has made many radio and television appearances as well as conducted many presentations on recruitment across Canada. Marc has extensive experience in on-line advertising, e-commerce and recruitment. Marc is also author of "Tales from the Recruiter – A Canadian Recruiter's Perspective on How To Find that Perfect Job". Marc is also President of TorontoEntrepreneurs.ca, presenters of the annual Toronto Entrepreneurs Conference and Trade Show. A graduate of the University of Toronto with a Bachelor of Commerce, Marc is married with two children and lives in Mississauga. Tim Benson, CFA is a Principal of The Marquee Group with extensive experience in Investment Banking, Equity Research, Corporate Finance and Investor Relations. Prior to joining The Marquee Group, Tim was part of the senior management team at Retirement Residences REIT, a TSX listed real estate investment trust, with responsibility for business strategy, corporate finance and investor relations. Tim was also involved in negotiating the sale of the company to a private equity buyer (total value of the transaction was $2.8 billion). Previously, Tim worked in the capital markets for over ten years. While at a merchant bank he made private equity and mezzanine debt investments. At UBS Securities he was a sell side equity research analyst covering the Canadian oil and gas sector. As a member of the Investment Banking group at BMO Capital Markets, Tim was involved in a number of financings, mergers and acquisitions and securities valuations with clients in the oil and gas, utility and agriculture sectors. Tim received his Master of Business Administration degree from the Richard Ivey School of Business and a Bachelor of Commerce degree from the Haskayne School of Business. He has also attained the Chartered Financial Analyst (CFA) designation. Ward Blatch, CA is a partner with K2 Enterprises Canada. Since joining K2 Enterprises in 2005, Ward has provided consulting and training services throughout the United States and Canada. Ward also has his own practice in Nova Scotia which focuses on the issues of small accounting firms and professional businesses in Canada, providing training, support, and network evaluations. Mark Blumberg is a partner at the law firm of Blumberg Segal LLP in Toronto and works primarily in the areas of non-profit and charity law. He has a B.A. in Political Science from the University of Toronto, an LLB from the University of British Columbia and a LLM from Osgoode Hall Law School in Tax Law. Mark is on the Executive of the Canadian Bar Association (CBA) National Charities and Not-for-Profit Law Section and is also on the Executive of the Ontario Bar Association Charity and Non-profit law section. Mark is also the editor of at www.canadiancharitylaw.ca – a Canadian charity law website and www.globalphilanthropy.ca – a Canadian website dedicated to legal and ethical issues for Canadian charities operating abroad. Douglas Bolton, CPA, CA, a graduate of York University, received his designation in 1976. Doug has spent over 25 years in public practice as partner in a small firm focussing primarily on audits of companies in the extractive industries (junior companies trading on the TSX). Doug currently works part-time as a sole-practitioner as well as serving as a CFO for two junior resource companies and a director of a charitable organization. Robert Boulton, CPA, CA, CBV is Director, Education and Standards at The Canadian Institute of Chartered Business Valuators. Bob has practiced in the areas of business valuation, corporate finance and the quantification of economic damages. Bob has consulted on valuation matters concerning shareholder disputes, mergers and acquisitions, estate and tax planning, and minority oppression actions; damages quantification matters concerning commercial disputes, intellectual property infringement, professional negligence; and Competition Act matters relating to mergers and acquisitions. Jane M. Bowen, FCPA, FCA has been involved in professional development and education for Members and Students for many years. Jane has been a seminar leader at CPA Ontario's School of Accountancy and is currently the Co-ordinator for the Professional Practice portion of the School. She currently lectures in financial accounting and audit at the University of Ontario Institute of Technology (UOIT) in Oshawa. Jane has also been involved in the preparation and presentation of numerous professional development courses for professional accountants including: Professional Practice Update, Auditing Refresher, Accounting and Auditing within the Not-for-Profit sector, and Accounting for Income Taxes. She also is on the development team and has presented at the IFRS courses and publications available through the CPA Canada. Recently, Jane has been working of various projects and committees to help facilitate the unification of our profession, including the working on the development of the CPA Competency Map. Jane is a lead author on the new Guide to Accounting for Private Enterprises, published by CPA Canada. She is also the co-author of two publications, Guide to Preparing Financial Statements, and Designing and Using Effective Analytical Procedures, published by Carswell-Reuters. Paul A. Busch, CPA, CA, B.Math has practiced as a sole proprietor for the past 22 years in Mississauga, Ontario after applying his skills in a manufacturing setting for two years. Paul serves Small and Medium Enterprises, offering assurance services, tax compliance and planning, succession planning and general business advice. Paul has lectured in accounting at Sheridan College and for the Federal Employment Opportunities program. Anthony Canale, FCPA, FCA, B.Comm has over thirty years experience in advising clients on taxation and related matters. In 2005 he co-founded Valcan Consulting Inc., a taxation and life insurance consulting firm. Prior to founding his firm, he was a co-founder and tax partner of a medium size accounting firm located in North West Toronto and later merged his practice with KPMG LLP where he took on the role of a tax partner for over ten years. Tony has lectured extensively with CPA Canada, CPA Ontario and other professional organizations. As well he has been active in his community as chairman of a hospital and as a board member of a number of charities. Christa Casey, CPA, CA is a partner with Welch LLP where she has led the Ottawa not-for-profit sector practice since 2010. Prior to this, Christa was a Quality Assurance Manager at the firm for nearly four years. Her previous and current position require a high level of technical competence while staying informed of all developments in accounting and auditing standards. Christa also teaches various accounting and audit courses internally at Welch. Stephen Chesney, FCPA, FCA is a partner in the firm Parker Garber and Chesney, LLP Chartered Accountants and currently specializes in the field of condominium corporations. Presently the firm is appointed as auditors for over 400 condominium corporations in Ontario and is well known in the condominium industry. Stephen has been teaching the subject of accounting and auditing of condominium corporations for many years and has previously taught accounting courses for the MBA program at York University. He is currently working with the Ontario Government as a consultant on the current project to update and Condominium Act of Ontario. Stephen has recently started to write a column in the Toronto Sun entitled "Condo Corner". He recently sat on the task force for CPA Ontario that updated the guidelines regarding the preparation and auditing of financial statements for condominium corporations. Dave Clarke, CPA, CA, CBV, BSc. Prior to public practice, Dave worked in private industry where he gained industry and managerial experience. Dave has been in public practice for over ten years working with both big four and mid-size firms. His audit experience includes the management of audit teams for both small and large companies, including high-tech, manufacturing and service companies. Dave has completed the CICA In-depth Tax Course and has worked extensively in personal and corporate taxation over the years. He has worked on many personal, estates and corporate tax restructures with a goal to minimize the tax burden on his clients. Dave's corporate taxation experience ranges from simple tax freeze transactions to complex multi-corporate reorganizations. Barry S. Corbin practises law through Corbin Estates Law Professional Corporation in the areas of income tax and estate planning, estate administration and mediation of estate disputes. Barry is certified as a specialist in Trusts and Estates Law and is a Fellow of the American College of Trust and Estate Counsel. He is the recipient of the 2008 Award of Excellence in Trusts and Estates presented by the Ontario Bar Association (OBA). Barry is the current chair of the Estates Subcommittee of the Attorney General's Civil Rules Committee. Barry has been an instructor and author for the Law Society of Upper Canada (LSUC) Bar Admission Course on Estate Planning and Administration and has developed and taught courses for the CPA Ontario professional development program for many years. Barry has presented papers at numerous LSUC and OBA continuing legal education programs, and has written articles for a wide variety of professional publications. He was called to the Ontario Bar in 1982. Katherine Danks, B.F.A. is the Founder and President of Creative Business Culture (www.creativebusinessculture.com), where she helps businesses grow in the current economy. Drawing on more than twenty years of corporate experience Katherine works across multiple industries to incorporate 'outside-the-box' thinking within the company culture. She combines left and right brain thinking skills to see 'the big picture', and helps others learn these skills. The results of developing new habits of thinking have helped businesses become open to exploring new possibilities, innovative thinking, and increased employee engagement and retention. Katherine understands the challenges and opportunities presented to contemporary businesses and works with them to develop lateral thinking leaders for the 21st Century and better engage their employees. The programs and workshops she delivers infuse creative approaches to leadership, team dynamics and business development. Case studies, including Zappos Shoes, 3M, Apple, and Google are explored and discussed as examples of successful creative leadership. Diana De Jong, CPA, CA holds a Bachelor of Commerce degree from the University of Ottawa and received her designation in 2009. Diana completed the CICA In-depth Tax Course in 2011 and has over eight years of experience providing financial and accounting services to clients specializing in income tax, commodity tax, and financial planning advice. She joined the tax group at Collins Barrow in 2009 and since has concentrated her time providing tax services for clients in such areas as tax planning, preparation, review and compliance for corporate and personal returns, estates and trusts, GST returns, and T4 and T5 compliance. Diana excels at assisting clients with income tax audits and appeals as well as corporate reorganizations and tax planning. Patrick Delaney, CPA, CA, CPA (US) - after successfully passing his CA exams in 1983 he became a member of the Ontario Institute of Chartered Accountants. In 2004 he passed his U.S. CPA exams and is a registered member of the State of Illinois CPA Society. He spent ten years in public practice where he completed that phase of his career as a senior audit manager in a large public accounting firm. He is now a Senior Lecturer at Concordia University's John Molson School of Business in Montreal where he teaches and researches assurance standards as a full time faculty member. He teaches primarily in the Diploma in Chartered Accountancy Program. He conducts many professional development seminars for the Quebec Order of Chartered Professional Accountants continuing education program and authored many case studies for their professional education program. He is active in consulting work where he performs external audit file monitoring activities and also offers in house training seminars for small and medium sized firms in the area of auditing standards and audit efficiency. He is an active member of many Montreal area firm's Quality Control Department as an external specialist. He recently completed a World Bank financed training program for the Central Organization for Control and Auditing of the government of The Republic of Yemen. Karen Denega - after earning her designation as a Chartered Accountant and working for Ernst & Young for nearly a decade, Karen launched a boutique consultancy, specialising in training and development. A leadership and change management expert, Karen assists individuals, teams, and leaders to increase their effectiveness, helping them develop the skills they need to achieve their peak performance – at work and in life. She has taught over 2,000 individuals and led more than 200 training and coaching sessions on topics that focused on helping people thrive - personally and professionally. Karen currently offers training on topics such as leadership, change management, goal achievement, strategic thinking, business planning, problem solving, and communication skills. She has given talks on topics like how to build consensus and collaboration, stress management, empowerment, and personal mastery. Her clients have included government ministries, professional associations, small business owners, business leaders, busy professionals, and working parents. Recently, Karen has partnered with CPA Ontario to begin providing web-based learning, through her company Unlock Your Peak Potential, to accommodate the increasing demand for just-in-time webinars and live training over the internet. Elizabeth J. Farrell, FCPA, FCA is an Adjunct Professor at the Schulich School of Business. In recognition of her excellence in teaching she was selected as the winner of the 1999, 2003 and 2009 Seymour Schulich Award for Teaching Excellence and nominated for the award in 2004, 2005, 2006 and 2011. In recognition of her contribution to the Schulich School of Business she was selected as the winner of the John Peace Teaching Award in 2002 and 2012. Elizabeth has served as a seminar leader at the CPA Ontario's School of Accountancy and currently as assistant coordinator. She has taught executive development courses for the Schulich School of Business, professional development courses for CPA Ontario and firms. Elizabeth is a co-author of Intermediate Financial Accounting. Her publications also include an accounting case analysis software package, study guides, IFRS Property, Plant and Equipment, Intangible Assets and Impairment and ASPE: A Comparison to IFRS professional development course, and a variety of case material. Mark Feigenbaum, CPA, CA, CPA (US), JD, LL.M., is a US attorney and a US Certified Public Accountant and a Canadian Chartered Professional Accountant, Chartered Accountant. His practice specializes in assisting clients, and their accountants, lawyers and financial planners with cross border legal and tax issues facing individuals primarily in the sports, music, and entertainment industry and businesses in all industries expanding into the U.S., individuals moving to the United States and U.S. citizens who live in Canada. He also has specific expertise in the U.S. estate, gift, generation skipping and trust taxation and represents clients in immigration petitions, naturalizations and renunciations and other legal matters including U.S. corporate, employment, and tax litigation before the I.R.S. and the U.S. Courts. Nick Forrest - Pragmatic. Reflective. Truthful. These qualities uniquely position Nick Forrest as a forthright individual who has devoted his career to the study and practice of management and leadership. He believes that companies grow as a direct result of the level of excellence of the management team, and his passion is to build great places to work that deliver extraordinary results. For almost three decades, Nick has guided leaders in organizing their businesses to solve and effectively implement complex challenges, thereby gaining a significant edge over competing companies. He assists CEOs, presidents and other senior executives to execute strategy, and align and integrate the work of the entire organization. Nick's book, How Dare You Manage? Seven Principles to Close the CEO Skill Gap, was written because many of those who reach the very top of their organization have never been taught how to manage large groups of employees. An engaging and entertaining speaker who challenges his audience to re-examine their managerial leadership beliefs, Nick's passion in his life's work bursts forth in every word. At times inspirational, at others provocative, Nick is a spokesperson for the craft of management. Michael Fromstein, CPA, CA, MSc, MBA, TEP received his CA designation in 1980. Michael has practiced in the area of tax and estate planning and corporate finance aspects of structuring transactions since the early 1980s. Michael's practice is restricted to working for other accountants. Michael has been preparing and delivering instructional material and tutoring at the Tax Practice Course for a number of years. Chuck Gallozzi lived, studied, and worked in Japan for 15 years, immersing himself in the wisdom of the Far East and graduating with B.A. and M.A. degrees in Asian Studies. He is the author of the book, The 3 Thieves and 4 Pillars of Happiness, 7 Steps to a Life of Boundless Joy. He is also a Certified NLP Practitioner, speaker, seminar leader, and coach. Corporations, church groups, teachers, counsellors, and caregivers use his more than 400 articles as a resource to help others. Among his diverse accomplishments, he is also the Grand Prix Winner of a Ricoh International Photo Competition, the Canadian National Champion in a Toastmasters International Humorous Speech Contest, and the Founder and Head of the Positive Thinkers Group that has been meeting at St. Michael's Hospital, Toronto since 1999. He was interviewed on CBC's Steven and Chris Show, appearing nationally on Canadian TV. Chuck is a catalyst for change, dedicated to bringing out the best in others and he can be found on the web at: http://www.personal-development.com./chuck/ . John M Gardner, CPA, FCA, MBA, CDir. With more than sixteen years experience as a CEO of large corporations, Mr Gardner has successfully led corporations in achieving significant financial accomplishments through the proper development and execution of a strategic plan. Currently Mr Gardner focuses his time between corporate directorships and assisting companies achieve their competitive advantage through strategic planning. Mr. Gardner is a director of Alliance Grain Traders Inc. (AGT TSX) Canada's largest processor and distributor of pulses. He is also a director of The Econo-Rack Group Inc., Canada's largest manufacturer and distributor of intralogistical warehouse systems. Mr. Gardner is also Chairman of the Board of Habitat for Humanity Mississauga. Mr. Gardner is a member of CPA Ontario and the Institute of Chartered Accountants of Newfoundland and was awarded an FCA from the Newfoundland Institute. He has an MBA from Memorial University of Newfoundland and is a graduate of the Chartered Directors program from McMaster University. Jim Gaston, FCPA, FCA has retired from Pricewaterhousecoopers after a successful career spanning 40 years, 25 of which were as a partner. During his career Jim led the global risk management services in Canada and was chairman of the Global firm's coordination committee for that service. He was also in charge for several years of continuing education for the Canadian Firm and served as the chairman of both the Professional Development Committee and the Audit Courses Committee of CPA Canada. Besides these activities, Jim was an active audit partner and served many of Canada's top 100 companies. He served two tours of duty overseas, one in France for four years and another as a territorial leader in the Balkans for four years. During his career Jim led extensive due diligence work for major banks and companies seeking to buy companies located in the Balkans during the large scale privatizations in the decade following the fall of communism. Recently, Jim continues to provide due diligence services to the Ontario government for loans and grants the government is providing to stimulate the economy and create or retain jobs. He has been a lecturer at York University, University of Toronto, McMaster and Waterloo. Laurence "Larry" Ginsberg, FCPA, FCA is President of GinsOrg International Inc., a management consulting firm. He provides advice and counsel to directors and senior officers of various Canadian companies, generally working with the Chairman and/or CEO and their team. He provides advice in the areas of overall corporate strategy, growing a business, effective strategic implementation, family business and related elements including succession planning, corporate governance, corporate finance and various aspects of mergers and acquisitions. His experience includes a number of senior management and finance roles. He is currently or has been on a number of Boards including public Boards. As a part-time Professor of Entrepreneurial Studies at the Schulich School of Business at York University he lectures on strategic management, family business, entrepreneurship and mergers and acquisitions. He facilitates the CFO Leadership Program and the CFO as Strategist Program. He is an author and media spokesperson on entrepreneurship, family business, governance and strategy. John Granelli, CPA, CA received his CA designation in 1980. John's entire professional career has been dedicated to providing tax advisory services to owner-managed businesses. John is a frequent presenter of courses on income tax and sales tax matters for several provincial institutes and CPA Canada. John has also presented papers at the Canadian Tax Foundation annual and prairie conferences. John was for several years a sessional lecturer on income tax at the University of Manitoba. Karen Granville, Hons. BMath is a Senior Associate with K2 Enterprises. K2 Enterprises specialize in delivering customized courses specifically to accounting professionals. Karen has an Honours Bachelor of Mathematics degree in Operations Research and Combinatorics and Optimization from the University of Waterloo, a Teacher Training Certificate in adult teaching from Durham College and is also a Microsoft Office Specialist - Master Instructor. She has several years business experience in the oil industry and has taught at many educational institutions such as Seneca College, Durham College, Ryerson and other private educational institutions. Karen has been involved in software applications training and consulting for over twenty years. Computers have been in her life in various shapes and form for over 35 years. She has been working on spreadsheets since the days of Visicalc on an Apple 2e computer. Karen specializes in teaching all the Microsoft Office products at an Advanced level. Marcus Guenther, CPA, CA, B. Comm., M.B.A.,is the Vice-President, FocusROI, a company that provides consulting, coaching and training services in: internal audit, risk management, CEO/CFO certification, IFRS implementation, accounting and auditing. He is a Chartered Professional Accountant, Chartered Accountant and holds a Bachelor of Commerce from the University of Toronto, as well as Masters in Business Administration degree from Wilfrid Laurier University. Marcus works with corporations and accounting firms to improve their corporate governance, workflow, internal controls and risk management practices. FocusROI is currently developing its IFRS implementation methodology and training programs to assist firms and corporations with meeting their January 1, 2011 IFRS implementation deadline. Prior to joining FocusROI, he was a Senior Manager at BDO Dunwoody LLP, where he was responsible for audit, tax and accounting engagements for clients ranging from municipal government, manufacturing, high-tech to distribution. During his career, Marcus also spent several years working for a large multinational automotive parts manufacturer as the Manager of Financial Reporting. He is the co-author of the CICA Professional Engagement Manual and teaches Accounting, IFRS, Auditing and Assurance courses. FocusROI has recently authored the Guide to Using International Standards on Auditing in the Audits of Small- and Medium-sized Entities for the International Federation of Accountants to be used world-wide. Michael Gunns, FCPA, FCA is Managing Principal of the Gunns Group, a professional services firm assisting boards, executives and other leaders in achieving better governance, strategic focus and risk management. He also has extensive experience in consensus-building and conflict resolution in corporate and customer/supplier relationships. He is a graduate of Harvard Business School's Advanced Management Program and has held executive positions at Zurich Canada and Sun Life. Michael is a former Chair of the Risk Oversight and Governance Board of the Chartered Professional Accountants of Canada and also chaired CPA Canada's Task Force advancing the role of CFO's in Risk Management and Corporate Governance. In those capacities he oversaw and contributed to the development of numerous CPA Canada's publications and has twice been a judge for their annual Corporate Governance Awards. Terry Hainsworth is a senior partner in the London law firm Harrison Pensa LLP. Over the years he has taught at the University of Western Ontario's law school and the Ontario Bar Admission course. He is a frequent lecturer at continuing education programs for the Canadian Bar Association and the Law Society of Upper Canada. He is the author of several textbooks on Family Law widely used by Family Law lawyers throughout Canada. Stuart Hartley, FCPA, FCA, is the founder and managing partner of FocusROI Inc., a specialized consulting firm dedicated to helping accounting and assurance professionals understand and implement (cost effectively) the ever changing professional standards. Services include quality control monitoring (through FocusHGK LLP), on line and customized training courses, writing of technical manuals and on line practice management tools. Prior to FocusROI, Stuart was a senior audit Partner with BDO. During that time, he was the National Director of Accounting and Auditing, Chair of the Firm's international audit committee and a member of the CPA Canada's Auditing Standards Committee. He helped develop BDO's international audit methodology and has trained extensively on auditing practice around the world. He also spent two years on an executive interchange program with the office of the Auditor General of Canada where he developed methodology for value-for-money engagements. Stuart is the author of: CPA Canada's Canadian Professional Engagement Manual, and the Quality Assurance Manual, Guide to Using International Standards on Auditing in the Audits of Small- and Medium-sized Entities and the Guide to Review Engagements published by International Federation of Accountants (IFAC), and Risk Management Primer for Directors of Not-for-Profit Organizations and Risk Management Toolkit for Not-for-Profit Executives published by the Canadian Society of Association Executives (CSAE). Stuart has also published many articles and is a popular instructor at professional training courses. Jules Hawkins, CPA, CA is an associate at Howie and Partners LLP, Chartered Accountants. He received his CA in England and Wales in 1996, and his Ontario CA in 2005. Prior to joining Howie and Partners, Jules spent 15 years with Big 4 firms, and has spent significant time developing and teaching internal training courses in both the UK and Canada. He is a part-time practice inspector for CPA Ontario, teaches accounting and auditing courses at the University of Windsor, and has sat on CPA Canada task forces advising the AASB and developing practice guidance on reporting implications of new auditing standards. He is also Chief Financial Officer of Essex Angel Capital Inc., a TSX-Venture Exchange listed investment company. Michael R. Hayward, CPA, CA, CPA (Illinois) obtained his CA designation in 2000 and his U.S. CPA designation in 2004. Michael completed the CPA Canada In-depth Tax Course in 2006. For the first fourteen years of Michael's career, he worked in increasingly senior roles in a big four accounting firm, focusing on cross-border tax matters, with a focus on employees working on temporary assignments throughout the world, particularly in Canada and the US. IIn 2011, Michael joined Collins Barrow Ottawa LLP. As a tax partner, Michael oversees the firm's cross-border tax practice. Michael specializes in Canadian and U.S. income tax matters, as well as providing commodity tax, estate planning and financial planning advice to proprietorships, partnerships and owner-managed corporations. A well-rounded public accounting professional, Michael provides a number of tax, wealth, retirement, and financial management planning services, with the added benefit of understanding the impact of such planning in a cross-border context. E. Kristian Himberg-Larsen, CPA, CA obtained his CA designation in 2002 and has been a tax specialist since 2004. He is the Tax Manager at Wilkinson and Company LLP working extensively with tax issues faced by owner-managed businesses, individuals and public service bodies. He is an instructor at the CPA Ontario School of Accountancy tax week. In addition, he is on the board of directors of the Quinte Estate Planning Council. Samantha Kerr Hurwitz, CMA CHRP is a leadership coach, consultant, trainer and writer. She works with organizations all over North America to enhance creativity and innovation, build better partnerships, strengthen leadership and develop teams that are enthused, collaborative, and high achieving. Samantha is co-founder and CEO of FliPskills, www.flipskills.com. With her partner, Dr. Marc Hurwitz, they co-developed the Generative Partnership® Model – a blueprint for peak performance and more collaborative leadership, partnerships and workplaces. Samantha and Dr. Marc Hurwitz have a highly-regarded monthly ideasletter – FliPtips – and are excited to be publishing their first book in winter, 2014. As a certified HR professional and accountant with extensive executive experience in both, Samantha led multi-million dollar projects, large functional units (Finance and Accounting, IT and Operations), and corporate HR initiatives. As Controller of a $6 billion organization - with teams of up to sixty staff in three cities - Samantha consistently received excellent 360 degree evaluations as "an energetic, results-oriented business leader", "… a high degree of strategic thinking", "an engaging communicator" and "an excellent people manager and coach". Karim H. Ismail, MBA, is the founder of Blueprint Programs, a series of group coaching programs focused on self-leadership. He is the author of the Amazon best-seller Keep Any Promise: a blueprint for designing your future, based on the thinking, tools and techniques he developed over 20 years of managing multi-million dollar architecturally unique buildings and five years of personal search. Karim has more than 20 years of executive-level experience in hospital management and the development of complex health care and cultural facilities worth some $750 million, overcoming major hurdles to see his vision become reality. He also has 25 years of volunteer management experience, leading senior executive teams in strategic planning, strategic execution and project management. Karim is a serial entrepreneur, having started, grown and sold a number of businesses. In January 2009, he sold a profitable family business to allow him to focus on helping individuals set and achieve huge goals. He graduated with an MBA from University of Toronto's Rotman School of Management. Vijay Jog Ph.D. is the Founder and President of Corporate Renaissance Group (CRG) - a global firm that specializes in improving enterprise performance through innovative solution. Dr. Jog is a consultant to many government departments, crown corporations, and private sector firms around the world. His area of expertise covers value based management, executive compensation, ABC/ABM and designing of enterprise performance platforms. He is also a Chancellor Professor at Carleton University where he teaches corporate finance and value based management at the Sprott School of Business. He is a recipient of many national and international awards including the Moulton Gold Medal and has been recognized by National Post as a "Leader in Management Education" in Canada. He has published over 100 research papers and books/monographs. He is a chemical engineer with M.Eng., MBA and a Ph.D. in finance from McGill University. Melanie Joseph, CPA, CA is a principal at Grant Thornton LLP's National office. She specializes in ASPE, ASNPO, Accounting Standards for Pension Plans and PSAB. Melanie provides accounting advice and training to all the partners and staff within Grant Thornton LLP. In the past, Melanie was seconded to CPA Canada to assist in the development of the Accounting Standards for Private Enterprises. With all the technical changes in the industry, she works hard to maintain a high level of technical knowledge and be involved in the development of new standards. She enjoys teaching courses in her field and is a member of a number of advisory committees. Shawn Kelso, CPA, CA is a graduate of the University of Ottawa and obtained his CA designation in 1996. He is the Director of Professional Standards at Welch LLP and in this capacity is responsible for the firm's ongoing development and monitoring of quality controls as well as for the co-ordination and delivery of the firm's professional development program. In addition to his public accounting experience, Shawn has several years of experience in industry. Maria Khoushnood, CPA, CA, CISA is an audit Manager in KPMG audit practice for Hamilton and is involved with other offices including Waterloo, Windsor, and Toronto. Maria is involved with both financial audits as well as advisory engagements for clients in different industries including Hydro utilities, Municipalities, Private sector and Not-for-profit. Maria has six and half years of public auditing and accounting experience. As an Audit Manager, her responsibilities have included advising clients on accounting and financial reporting matters, performing financial and systems analysis, conducting external audits, and preparation of financial statements. She has also been involved with a wide array of consulting engagements including ICOFR projects, Sarbanes-Oxley (Section 404) and S5970 compliance engagements. Maria holds the Canadian CPA, CA designation as well as the internationally recognized Certified Information Systems Auditor designation. Maria has an honours Bachelor of Accounting degree from York University. Maria sits on the boards of Dundas Community Services and SACHA (Sexual Assault Centre for Hamilton Area) as the Finance and Governance Chair. Rosanna Lamanna, CPA, CA is a Partner at Grant Thornton LLP Chartered Accountants. She brings over 10 years experience in providing assurance, accounting, financial reporting, taxation advisory services to both private and public companies in various sectors, including manufacturing and distribution, retail, software companies, development stage companies and not-for-profit entities among others. Rosanna has worked in conjunction with various Grant Thornton offices in Canada and around the globe on a number of multi-location audit engagements to serve both national and international clients. Rosanna instructs a number of professional development courses for Grant Thornton employees across Canada. She also worked in the national professional standards group where she was responsible for developing course content and technical updates. Michel Lavigne, FCPA, FCA is a partner and co-founder of Vaillancourt Lavigne and Associé LLP/s.r.l. He is also part-time CFO of a small group of companies. He is member of the Chartered Professional Accountants of Ontario and the Ordre des comptables professionels agrées du Québec (OCPAQ). He was elected a Fellow of CPA Ontario in 2013. In addition to providing income tax, accounting and business consulting services to individuals and owner-manager clients, he is a professional development instructor for the OCPAQ and CPA Ontario and author for OCPAQ. He also has been a lecturer at the University of Ottawa and Université du Québec en Outaouais. For several years, Mr. Lavigne has actively participated in professional and community activities as a volunteer. In addition to be a member of Council of CPA Ontario and member of the Technical Group Assurance of the OCPAQ, he is presently a member of the Canada Revenue Agency / Tax Practitioners Committee (Ottawa), and member of the Board of Governors of The Ottawa Hospital. Milan Legris, B.Sc., LL.B., LL.M., TEP is Director of the Tax and Estate Planning Group (TEPG) of London Life and Great-West Life where he provides tax and estate planning support to the life insurance companies TEPG Consultants as well as Wealth and Estate Planning Group (WEPG) advisors across Canada. Previously, Mr. Legris was a Senior Manager with a Canadian Schedule I bank and a regional accounting and advisory firm in Hamilton, as well as Vice President - Tax and Estate Planning, with a private mutual fund company and securities and mutual fund dealers in Burlington. Mr. Legris has extensive experience in tax and estate planning issues for owner-managers of closely held private companies as well as senior executives and key employees. He received his B.Sc. (Biology) in 1980 from the University of Guelph, his LL.B. from the University of Ottawa in 1984 and his LL.M. from the University of Miami (Florida) in 1996 in US Taxation. He was called to the Ontario bar in 1986. Shari Mann, CPA, CA is currently an educational consultant providing education and training services to both professional accountants and accounting students. She is also a lecturer at the University of Waterloo. Shari was the professional practice director for a national firm with responsibilities for staff training, standards and quality control. Shari is involved in the preparation and presentation of numerous professional development courses in accounting and assurance including the Professional Practice Update, IFRS – Update, IFRS – A Survey of Standards, and Effective Use of Analytical Procedures. Shari is the author of The Guide to Review and Compilation Engagements (Carswell) and Compilation Engagements: A Guide (Carswell) and co-author of Preparing Financial Statements (Carswell). She develops material for and is a seminar leader for CPA Ontario's School of Accountancy. Sheree Mann, CPA, CA, CBV, CFI is a Managing Director with Froese Forensic Partners Limited. Froese Forensic Partners Ltd. is an investigative and forensic accounting firm. Sheree has gained over twenty years of experience in relation to investigative and forensic accounting and quantifying economic losses. Sheree provides services in relation to civil and criminal fraud and financial investigations, and loss quantification matters related to commercial disputes, expropriation matters, shareholder disputes, family law matters, labour and personal injury matters. Sheree has provided expert testimony in criminal and civil courts and in a public inquiry known as the Toronto Computer Leasing Inquiry (or MFP Inquiry). She is currently the President of the Association of Certified Forensic Investigators of Canada (ACFI). Joe Marchello, CPA, CA, CFP, TEP, Vice President of Finance for Edenshaw Developments, has been in the real estate industry for over fourteen years. Joe is a member of the Chartered Professional Accountants of Ontario, a Certified Financial Planner and a Trust and Estate Practitioner. Joe obtained his accounting designation specializing in accounting and tax with the accounting firm Horwath Orenstein (now known as MNP). He then ventured into industry holding various positions with the real estate development company Tridel Corporation. After nine successful years with Tridel, Joe held positions in the Wealth Management and Manufacturing industries before returning to real estate development and property management as Director of Finance for Condor Properties,developers and property managers for Industrial, Commercial and Retail real estate as well as CountryWide Homes, a developer of residential real estate. Joe has completed the Canadian Securities Course, and is a member of the teaching faculty of CPA Ontario. Joe has been Vice President Finance and Administration with Edenshaw Developments since early 2012. Keith Martin, CPA, CA, MBA, obtained his professional designation in 1990 and practiced in the area of Recovery and Insolvency Services until 1998. As the Ontario economy rebounded, and utilizing the skills learned from that discipline, Keith developed a practice assisting investors in reviewing acquisition targets, as well as becoming entrenched in business planning for entrepreneurs. Keith moved to industry first as Chief Financial Officer and then as Chief Operating Officer of a large, privately held ICI contracting firm, where his time and efforts were equally focused on all aspects of the business, including HR, strategic planning and operations. In January 2011 Keith established H•M Advisors Inc., a business advisory practice focusing, again, on providing critical business planning and development for entrepreneurs. Keith is a contract Instructor in Accounting at Wilfrid Laurier University. Very active within the community, Keith is a member of the Board of Directors of Cambridge Memorial Hospital and chair of the Audit Committee as well as a Partner with Social Venture Partners Waterloo Region, a philanthropic organization which focuses its funding and efforts on increasing capacity in community based non-profit organizations. Arun K. Mathur, CPA, CA is a partner with Gerald Duthie and Co. LLP, in charge of the firm's Toronto area office. Mr. Mathur has been involved for over three decades in the Not for Profit sector. He audited many Not For Profit entities and served on the following boards: Trillium Gift of Life Network (Chair of the Finance and Audit Committee), York District Chartered Accountants Association, Indo Canada Chamber of Commerce, Markham Board of Trade. He currently serves on HealthForce Ontario Marketing and Recruitment Agency board, CMA Ontario Review Committee and Flato Markham Theatre Board. Mr. Mathur is Executive Director at UltimQuest Knowledge. He prepares and delivers corporate training on accounting, finance, budgeting and governance. He delivers a course on "Improving Governance in the Not for Profit Sector" for CPA Ontario and following provincial Institutes: B.C., Alberta, Manitoba, Nova Scotia, Newfoundland and Labrador and Bermuda. He delivers this course to CMA Ontario. He also delivers a course on "How to Improve Governance in Canadian For Profit Organizations" at CPA Ontario. He delivers a course on "Accounting and Financial Management for Business Owners". He has extensive training experience with Ernst and Young's Toronto office. He taught at Ryerson, UOIT, Durham College and University of Windsor. More at www.ultimquest.com. Jennifer McCann, CPA, CA is a senior manager in the National Accounting and Assurance Group at EY. With a focus on the private mid-market, Jennifer provides leadership and ongoing training and development to professional assurance staff and partners while managing complex technical issues for clients under IFRS and ASPE. She is accountable for ensuring audit standards for private enterprises is efficiently and effectively implemented and for ensuring quality control reviews are performed on financial statements prior to release to clients. Jennifer is also an active member of the firm's global business combinations subject matter group. Jim McConnery, CPA, CA, TEP received his CA designation in 1997 and has been practicing in the area of tax since that time. He specializes in the area of tax planning for high net worth individuals and private corporations. Has expertise in the area of shareholder planning for both early stage and mature companies with both a view to minimizing tax and implementing succession plans. Jim has been an instructor at CPA Ontario''s School of Accountancy and has been a group leader in CPA Canada's In-depth Tax Program. Jim is a Tax and Estate Practitioner and has a wide range of tax expertise. Jim provides assistance to individuals and private companies with a particular focus on estate and succession planning. Ronald McFadyen, CPA, CA, CLU, CFP, TEP obtained his designation in 1975 and practised with regional, national, and international accounting firms, with an emphasis in income taxation planning and compliance. He has written and presented numerous taxation courses and papers for CPA Ontario and the Canadian Tax Foundation. In 1997, Ron left Canada for the Turks and Caicos Islands, BWI where he was CEO of Temple Trust, Chairman of the TCI Branch of STEP, and President of the TCI Association of Licensed Trustees. He returned to Canada in 2002 to develop his own consulting practice advising on matters of income taxation, estate and succession planning, asset management, and insurance, domestic and foreign. Ingrid McLeod-Dick, FCPA, FCA is currently an adjunct professor in the MBA and EMBA programs at Schulich School of Business. Ingrid was in public practice for sixteen years as an employee and partner prior to teaching full time for the past fourteen years. In recognition of her excellence in teaching she was nominated for the Seymour Schulich Award for Teaching Excellence in 2003, 2004, 2005, 2006 and 2007 and 2012. Ingrid has taught a variety of professional development courses for CPA Ontario for many years, in addition to developing case materials for the School of Accountancy. She is a contributing author to the 2013 Financial Reporting in Canada under IFRS, the Guide to International Financial Reporting Standards in Canada and co-author for Intermediate Accounting. She has also been involved in the preparation and presentation of IFRS – Financial Statement Presentation and Note Disclosure course for CPA Ontario. Matt Mersereau, CPA, CA obtained his CA designation in 2007, and is a senior manager at McCay Duff LLP. Specializing in assurance services for the not-for-profit industry, he is a leader in the firm's quality assurance department, responsible for the firm's ongoing development and monitoring of professional standards. He is also responsible for developing the content, training facilitators, and co-ordinating the delivery of the firm's professional development program. Daryle Moffatt, CPA, CA earned his CA designation in 1994 and has 20 years of experience first in the area of assurance but for the past 15 years, he has been working in the area of taxation. Daryle completed CPA Canada's In-depth tax program in 2002. Daryle is a Director in a professional services firm with a focus on taxation for personal and small to medium sized corporate clients. Daryle has taught internally with a Big 4 firm, was a tutorial leader for the CPA Canada In-depth tax program and has instructed in Seneca College's continuing education program in the area of taxation. Daryle is a member of the Canadian Tax Foundation. Daryle also participates in the CPA Ontario Articles Program. Dr. Jim Murray is CEO of optimal solutions international, a firm dedicated to helping people and organizations achieve their full potential. He has been teaching members of the accounting profession through several provincial institutes since 1982 and his courses always receive rave reviews. He is the architect of three advanced residential programs in CPA Ontario's Leadership Series – The Optimal Negotiator, Smart Leaders 2.0 (Thinking and Innovations Skills) and The CEO Program: Leading with Purpose. Jim holds four degrees, has authored three best-selling books and provided his strategic counsel to over 600 organizations during an exemplary career as an academic, business owner and crisis interventionist. His courses, based largely on his personal experiences and extensive proprietary research, have been formally recognized for "excellence in the design and delivery of life-long learning" and he has been nationally honoured for his many accomplishments in university continuing education. For more information, check out his full bio at www.SmartLeaders.ca . Lionel W. Newton, FCPA, FCA received his CA designation in 1972 and elected a Fellow in 2003. He has served on the Professional Conduct Committee, Applications Committee and on the Editorial Review Board for CA Magazine. Lionel is the past Chairman of the International Network of Accountants and Auditors, a member of the Estate Planning Council of Toronto and a Certified Valuation Analyst. He taught for the Chartered Professional Accountants of Ontario, and the provincial Institutes of Alberta and British Columbia; the Bar Admission Course of the Law Society of Upper Canada and Osgoode Hall Continuing Legal Education. Chi Ho Ng, CPA, CA, CPA(IL), MBA is a principal with CPA Canada - Auditing and Assurance Standards. In this role, Chi Ho is responsible for identifying complex auditing and assurance issues, recommending solutions and drafting new and revised auditing and assurance standards. In addition, Chi Ho speaks frequently on accounting and audit matters and has written many articles in the CA magazine. Chi Ho has formerly taught advanced accounting and auditing courses at the University of Ontario Institute of Technology and York University. Massood Oroomchi specializes in design and implementation of internal control environments, best practices for corporate governance, enterprise-wide risk assessment, and finance process optimization including accelerated close and spreadsheet controls. He has developed a comprehensive top-down, risk-based Internal Control Solution that could easily be customized to any size of firm whether publicly traded, private, pre-IPO, government or not-for-profit organization. He provides customized on-site training in governance, risk and controls for all forms of organizations resulting in significant savings in employee training costs. With 35 years of experience, he is a founding member of FinEx Group and is a Fellow of the Institute of Chartered Accountants of England and Wales, a past-member of the Board of Trustees of Canadian Financial Executives Research Foundation, a past- member of the Board of Directors of the Financial Executives International Canada and Past-Chair of FEI Canada's Audit and Finance, National Technical and Corporate Reporting Committees. He is also a past-member of the Accounting Standards Oversight Council of CPA Canada. Jim C. Otar, CFP, CMT, M.Eng. is an expert in retirement income planning. He gives workshops on advanced retirement planning across the country to advisors and financial professional. His expertise stems from applying his engineering and technical analysis background to retirement planning. His article series won him the prestigious CFP-Board Award for 2001 and in 2002. Jim completed both his B.A.Sc. (Mechanical Engineering, 1975) and his M.Eng. degrees at the University of Toronto. After spending several years in engineering and investing for his own account, he started his financial planning career in 1995. He is the author of several books; "Unveiling the Retirement Myth – Advanced Retirement Planning based on Market History" (2009), "High Expectations and False Dreams – One Hundred Years of Stock Market History Applied to Retirement Planning" (2001), where he first pointed out the devastating effects of the sequence of returns, market cycles, the luck factor and the time value of fluctuations. In 1996, he wrote "Handbook of Canadian DRIPS". He also contributed content to advanced Canadian Securities Institute courses. He has written over a hundred articles internationally since 1996 and is quoted frequently in the news media on retirement and financial planning issues. Lois Ouellette, CPA, CA is a partner with KPMGLLP in St. Catharines Ontario and has over thirty years of experience serving municipal and school board clients. Lois has written PSAB Financial Reporting course material for the Chartered Professional Accountants of Ontario. She is a PSAB instructor for CPA Ontario and the Institutes of Chartered Accountants of Manitoba and Saskatchewan. Lois is a PSAB resource within KPMG for the Ontario offices serving the public sector. She provides PSAB training to staff of the firm and its clients. She is a member of KPMG's National Public Sector team. Dave Paradi has been recognized by the media and his clients as a presentation expert. He has authored seven books on effective PowerPoint presentations and he consults on high-stakes presentations including one used to brief one of President Obama's cabinet ministers. Dave is one of two Canadians, and one of only twelve people in North America to be recognized by Microsoft with the PowerPoint Most Valuable Professional Award for his contributions to the PowerPoint presentation community. His ideas have appeared in publications around the world. Douglas M. Parker, CPA, CA is a retired tax partner with Wilkinson and Company LLP. He has been extensively involved with income tax education, as a professor of taxation at the University of Ottawa, seminar leader at the CPA Ontario's School of Accountancy for over twenty years and a preparer of material for that school. He has presented a tax seminar at the CPA Canada National Conference on Income Tax. He has co-authored the Income Tax Update course for CPA Ontario for several years. He is past President of the Quinte Estate Planning Council. Eileen Pease, BA, B.Ed., M.Ed., CHRP loves to work with you and your brain. She has 25 years of experience teaching Speed Reading and many courses related to thinking and interpersonal skills in the workplace. Recently she tapped into the most up to date knowledge on brain research to write a book called "Get More Power from Your Brain". Eileen knows how to help you get the most value out of your own reading time, concentration, memory and thinking as well as that of your employees. Eileen also has a particular interest in mental health in the workplace. She has been certified by the Canadian Mental Health Association, Ontario branch, to teach their Mental Health Works programs. She knows that a psychologically healthy work environment supports employee engagement, worker health and well-being, recruitment and retention, productivity, effective risk management and corporate social responsibility. Cindy Pinkus, LL.B. has carried on her law practice for more than 20 years. In the late 1990s, Cindy served as a faculty member and then faculty lead for the Law Society of Upper Canada. In 2002, she served as Director of Bar Admission. Since returning to private practice, Cindy has lectured with the University of Toronto and York University, as well as provided extensive communication and negotiation training across Canada. Her current law practice has an emphasis on estate planning. Tom Pister, CPA, CA, B.Comm, LL.B.,is a tax lawyer and Chartered Professional Accountant specializing in domestic and international income taxation and estate planning with particular emphasis on tax and estate planning in the private corporation and owner/manager contexts and the tax-effective use of corporate reorganizations. He also represents clients on a variety of tax issues involving the CRA (including tax litigation, voluntary disclosures, taxpayer relief submissions, tax audits, objections etc.). He has taught tax courses through CPA Ontario and the Ontario Bar Admission Course and has been a tutorial leader at CPA Canada's In-Depth Tax Course. Dennis Plum has over thirty years' experience as an IT Manager, Business Systems Analyst, Database Application Developer, Microsoft Systems Engineer, plus Technical Trainer and Consultant. His current training and consulting practice is focused on Microsoft Excel, specializing in Excel Macros and VBA (Visual Basic for Applications). Since creating the "Excel with Macros and VBA" workshops, more than 1,000 Excel end-users have learned to automate repetitive Excel processing to boost their Excel productivity. As President and Principle Trainer at Willis Plum Holdings Inc., Dennis is dedicated to helping individuals significantly enhance the efficiency of their data processing tasks and projects. Douglas Plummer, CPA, CA obtained his designation in 1979 while practising with a national accounting firm in Windsor. He completed CPA Canada's In-Depth Tax course in 1981. Doug has practised almost exclusively in the tax field over the years, providing advice on a broad range of matters, primarily to owner-managed enterprises. He is also involved in commodity tax issues, US tax matters, estate planning, dispute resolution and family law matters. Kathryn Pottruff MSPM, PMP, founded Pottruff Consulting Inc. in 1984 after leaving four jobs that each lasted ten months. Almost thirty years later, Kathryn works from home and has helped hundreds of businesses and organizations dramatically improve their bottom line results. Her clients include Fortune 500 companies, engineering firms, municipalities, provincial governments and a handful of Executive Education divisions of major universities across Canada. As an award winning facilitator, she translates what can be dry project management theory into practical hands-on know how. Using her Prepare, Practice, Perform, and Pass approach, she has helped thousands of individuals successfully pass the PMP exam. Kathryn is a past board member of CAPS Toronto, is currently a board member of PMI's Lakeshore chapter and serves as the Vice Chair of QuoVadis Children's Foundation Inc. Steve Prentice, B.A. Communications (Hons.), B.A. Psychology is the president of the Bristall Group, a consulting firm with offices in Toronto and clients across the globe. Steve's expertise focuses on the interaction between people and technology and he is well-known for his work in Time Management and Productivity. His ten-year study on the impact of technology and stress on the working person resulted in two books entitled Cool Time: A Hands-On Plan for Managing Work and Balancing Time, and Cool Down: Getting Further by Going Slower, both published by John Wiley and Sons. His third book, Work Like a Wolf was published in the Spring of 2012. Steve has delivered workshops, retreats, "lunch 'n' learns" and keynote addresses to hundreds of well-known organizations across Canada and the U.S., and is also in high demand as a personal coach and mentor. He is a regular lecturer in Management Strategy at the Management Development Centre at the University of Ontario Institute Of Technology (UOIT), and is also a senior writer on cloud technology for the influential newsmagazine CloudTweaks. Steve is a frequent media guest, and was also producer of a television series focusing on best practices in management. In his spare time he is manager and guitarist for the dance rock band Absolutely Jack. Stephen Priddle, CPA, CA, CMA is Vice-President, Finance and Corporate Secretary of SureWx Inc. After working with KPMG for five years, Stephen moved to industry and has worked for several companies, including small and medium size, public and private companies. He has extensive experience in financial reporting, treasury management, merger and acquisitions and other areas. Stephen teaches at CPA Ontario's School of Accountancy and has taught a number of professional development seminars for various provincial Institutes, as well as teaching at the University of Toronto, Carleton University, and in the CMA and CGA programs. He is a prolific author of published business cases. He advises a number of businesses and not for profit organizations, and sits on the advisory board of Valydate Corporation. Kimberley Richardson is the President and Co-founder of Imagemakers International, a leadership training and personal development company that specializes in the creation of genuine leaders. Over the past eighteen years, through keynote speeches, leadership training seminars and executive coaching programs, she has inspired thousands of individuals to reach their full potential. Audiences and individuals have described her as, 'enlightening', 'thought-provoking' and 'life changing'. Formerly a top sales representative with Xerox Canada and Oracle Corporation, Kimberley has appeared on national television and her expertise has been sought out for both radio and newspaper interviews. By inspiring people to be authentic and to lead from a place of compassion and respect, she has inspired both people and organizations to make a difference and leave a lasting legacy. Margaret Riggin, CPA, CA obtained her CA in 1980 and completed the CPA Canada In-Depth Tax program in 1984. She is a sole practitioner providing tax consulting services to small firms and sole practitioners. She has extensive experience with estates and will planning, corporate reorganizations, real estate, acquisitions and divestitures, and corporate and personal tax planning. Margaret has been a frequent instructor and lecturer for York University and the Chartered Professional Accountants of Ontario, and is an accomplished author on various tax subject matters. Kurt Rosentreter, CPA, CA, CFP, CIMA, TEP, FCSI, FMA, CLU is a "Family CFO" and Senior Financial Advisor with Manuliufe Securities Incorporated in Toronto. Kurt is the past co-founder of the National Wealth Management Practice at one of Canada's Big Four accounting firms, where he assisted to grow the practice to $2 Billion dollars of assets under management. He is a national best selling author on wealth management with seven published books and a regular contributor on money matters in the national press. Kurt is into his tenth year as an instructor at CPA Ontario and he also teaches in the BC and Manitoba institutes. Kurt has his own wealth management practice helping Canadian families reach their financial goals, is married and has two daughters. Learn more about Kurt at www.kurtismycfo.com. Sona Ruparelia, CPA, CA, CPA, MAcc is a graduate of the University of Waterloo. She is a Senior Manager at BDO Canada LLP in the National Accounting Standards group. Melanie E. Russell, CPA, CA.CBV, CFE, CIM, TEP – her current practice focuses on business valuations, litigation support and dispute analysis, financial/forensic investigations, corporate finance and education. She has qualified as an expert witness in the areas of valuation, forensic accounting, income analyses and loss of income calculations in a number of cases in the Ontario Court of Justice and in the Ontario Superior Court. She has also acted as an accounting expert in arbitration, mediation and other alternative dispute resolution proceedings (e.g., collaborative family law), and negotiated a number of buy/sell transactions. She has taught at various institutions, authored various articles and professional material, and has had a number of years marking, authoring and co-ordinating professional examinations including the CA Uniform Final Examination and the CICBV Membership Entrance Examination. Dave Sabina, CPA, CA, B.B.A, M.B.A. Since 1994 David has been a frequent lecturer of R+D tracking methodologies to both professional accounting bodies and industry research personnel. Through his firm (MEUK Corporation) and its on-line knowledge management software (rdbase.net), he co-ordinates teams of engineering, development and accounting staff in the documentation of projects to earn income tax credits. For more information about David go to www.meuk.net. Alan Salmon BSc, PHF is President and CEO of K2 Enterprises Canada. K2E provides technology CPD training for accountants across Canada. He has over 25 years of management, systems and training experience in the fields of consulting, business and education. He has provided software design and marketing consulting services to a number of computer software companies. He has published 6 books on accounting software; and wrote for the Bottom Line accounting newspaper for 24 years. In addition, his columns have appeared regularly in various business and technology publications for over 25 years. For the last 15 years he has been the Chairperson for the Accounting Technology seminar series which provides public accountants with up to date information on the technology that they and their clients use. He is recognized as an expert in Microsoft Office and has delivered over 1,000 seminars to in excess of 25,000 CPA, CAs. Ian Schnoor, CFA is Principal and Founder of The Marquee Group. He started the business in 2002 to provide Excel-based financial modeling and valuation training to professionals in the financial community. The Marquee Group has become Canada's leading provider of financial modeling training, offering programs at dozens of banks, pension funds, corporations and business schools. Over the years, Ian has taught thousands of business professionals and university students in Canada, the United States, the United Kingdom and Mexico. Ian is passionate about teaching and brings a hands-on, interactive approach to every course. He has developed a framework and discipline for building models and analyzing companies which he teaches during sessions. As a result of this approach, students learn to build models that will serve as powerful communication tools and which will add tremendous value to a decision-making process. Prior to establishing The Marquee Group, Ian spent a number of years in the Investment Banking industry. Ian completed his Bachelor of Commerce Honours degree with academic distinction from the University of Manitoba and has also attained the Chartered Financial Analyst (CFA) designation. Muneeza Sheikh currently practices in the area of labour and employment law. She provides advice and representation in employment matters to corporations and executives, including dismissal, hiring, contracts, human rights and employment litigation. Muneeza has successfully resolved a number of difficult and complex employment matters, both litigious and non-litigious. In her labour law practice, Muneeza works closely with employers in preparing and presenting complex labour matters before administrative tribunals and the court. She has represented clients before the Ontario Labour Relations Board, the Workplace Safety and Insurance Board, the Grievance Settlement Board, and at private arbitrations. Muneeza completed her undergraduate studies at York University in Sociology and Labour Studies and then attended Osgoode Hall Law School, where she obtained a law degree. She was called to the bar in 2008 and worked for one the leading union-side labour law firms learning from the top litigators in the area. Muneeza also spent time working as in-house counsel for one of the largest unions in the province. Garth Sheriff, CPA, CA, CPA (US), MAcc is the founder of Sheriff Consulting which specializes in the development and delivery of accounting, auditing and professional skill courses and workshops. He is also an adjunct professor at the Degroote School of Business, McMaster University, teaching both undergraduate and MBA courses. Garth has extensive experience teaching and facilitating at private and public institutions and at all levels of educational programming. As a faculty member with the Sprott School of Business from 2009-2012, he was responsible for designing and delivering undergraduate and master level business courses. During his time at the Sprott School of Business, he received several awards for teaching including Professor of the Year (in 2009 and 2010) and a Professional Achievement Award. He has also held managerial positions at Deloitte and Touche in Canada and the U.S., facilitating training seminars in leadership and communication, and technical accounting and auditing skills. He earned a Master of Accounting and a Bachelor of Arts (Honours - Accounting) from the University of Waterloo, Canada. He is a member of the Chartered Professional Accountants of Canada and the American Institute of Certified Public Accountants. Garth has also branched out into the field of acting, and as a member of ACTRA (the Alliance of Canadian Cinema, Television and Radio Artists) has performed in various stage and film productions. As well, he is a graduate in improvisation from the Second City Training Centre. Jeffrey D. Sherman, MBA, CIM, FCPA, FCA, is chief financial officer of Atrium Mortgage Investment Corporation (TSX: AI), and director of several companies, and devotes his time to management and finance, writing and teaching. He has over 20 years experience as a corporate director and executive in high tech, biotechnology/medical, financial services, and business services. His interests include corporate governance, risk management and internal control, corporate finance, restructuring and start-up enterprises and initial public offerings. Mr. Sherman is a popular presenter, and was an adjunct professor at York University for fifteen years. He is a frequent course director and course author for many organizations including provincial institutes of chartered accountants (and chartered professional accountants) across Canada, and the Law Society of Upper Canada, and has written over twenty books including: Canadian Treasury Management, Canadian Risk Management, and Financial Instruments: A Guide for Financial Managers (all published by Thomson-Reuters/Carswell), as well as Finance and Accounting PolicyPro and Information Technology PolicyPro (guides to governance, procedures, and internal control), and Cash Management Toolkit for Small and Medium Businesses (all published or co-published by the CICA/CPA Canada). Laura Simeoni, CPA, CA, CIA, CRMA is a self-employed Professional Development and Education consultant practising primarily in Ontario. Laura teaches professional development courses as well as a student training program for the Chartered Professional Accountants of Ontario. She has taught at the CPA Ontario School of Accountancy for over twenty years and is involved with preparing students for their professional examinations. Laura provides training for internal auditors and has advised on internal audit practices. Laura is a part-time instructor for the Schulich School of Business at York University. From 2005 – 2007, Laura worked for RBC – Internal Audit where she assumed the role of Director- Professional Audit Standards. During this time Laura earned her Certified Internal Audit designation and was instrumental in the application process for the training of CA students. Laura has edited an accounting textbook; co- authored the "Guide to Preparing Financial Statements" and is a contributing author for a casebook. Colin Smith, LL.B. a partner practicing at the Toronto office of Thorsteinssons LLP. He received his LL.B. in 1998 from the University of New Brunswick where he was awarded the prize for taxation and the George A. McAllister Scholarship. Colin is a member of the Ontario Bar Association, the Canadian Bar Association, the Society of Estate and Trust Practitioners and the Canadian Tax Foundation. Colin advises clients on all income tax matters relating to domestic and foreign business ventures, and acquisitions, with a focus on private corporation reorganizations and estate planning. Colin has published several articles and spoken at numerous conferences. Distinguished as Canada's pioneer in virtual team building, Claire Sookman specializes in helping geographically dispersed teams reduce their costs and reach their maximum potential through training, coaching, consulting and designing. As the driving force behind Virtual Team Builders, Claire Sookman brings to the table over a decade's worth of corporate and public sector training experience, working with over 4,500 managers in the past three years. Specializing in virtual team building and communication strategies, Virtual Team Builders provides training that enables global teams to work more efficiently. Claire's personalized and focused seminars have garnered numerous accolades, putting her services in high demand worldwide. In addition to acting as a consultant and trainer, Claire participated in a range of public speaking conferences including: Project World, Seminars World, CEPEX, Federated Press, Institute For International Research, Human Resource Professional Association and McMaster's World Congress. In addition, Claire's articles have been published in CIO magazine, Computer World, Network World and in the Training Report. Claire is also a published author on Virtual Teams. Isabelle St-Jean, RSW, PCC is a Registered Social Worker, a Solution-Focused Professional Coach, a Certified Retirement Coach, professional speaker and author of Living Forward, Giving Back: A Practical Guide to Fulfillment in Midlife and Beyond. For several years, Isabelle has helped countless people to successfully chart their way through life transitions including career change and retirement. As an NLP (Neuro-Linguistic Programming) Practitioner, she also provides tools and practices that serve to optimize brain functions and to achieve excellence at work, in life. A thought leader, Isabelle has initiated, co-authored and published two award-winning, best-selling anthologies: Einstein's Business: Engaging Soul, Imagination and Excellence in the Workplace and Audacious Aging. She resides in Vancouver, B.C. Garth Steele, CPA, CA is a partner with Welch LLP in Ottawa where he leads the commodity and payroll tax practice. Garth provides advice to a variety of clients including owner-managed businesses, NPOs and foreign entities operating in Canada. Garth has been a speaker at several of the CPA Canada's annual Commodity Tax Symposia and is a tutorial leader at the CPA Canada's In-Depth GST course. Garth has also recently spoken on the Top 5 GST Issues facing SME Advisors at the CPA Canada SME Advisors Conference. Cal Sutliff is a trainer and consultant based in New York City. He has been leading seminars and participating in management events for the ICAO for the last nineteen years. In 1981 he founded Cal Sutliff Associates, a training and consulting firm. Prior to that, he held senior administrative positions in business, concentrating his career in service industries. He is a writer and public speaker. As a sideline he works with amateur athletes on the mental side of their sport (golf, tennis, figure skating, etc.) helping them perform better under pressure. His seminars Enhancing Your People Skills For Accountants and one for Attorneys are given across North America. His trainings focus on developing skills and changing behaviors. His most recent book is entitled People Skill Nuggets (in press). He is the author of <i>The Power Of Your People Skills - How To Add To and Strengthen Them Further</i> (2014),and <i>Skating Out Of Your Mind</i>. They are available on his web site at www.calsutliff.com Soheil Talebi, CPA, CA is a partner at Lipton LLP with extensive public practice experience with National firms in both Canada and the United States. He graduated from Brock University with a Bachelors of Accounting degree in 2001 and obtained his CA designation in 2002. Soheil's broad experience extends to various sectors and industries, including real estate, professional services, technology, manufacturing and distribution, entertainment, publicly traded entities, and not-for-profit organization, with working knowledge of U.S. GAAP and International Financial Reporting Standards. Soheil provides advisory services in such areas as due diligence and litigation support, IFRS conversions, and accounting for complex transactions. Soheil has served as a part-time inspector with CPA Ontario and is now a seminar leader at the School of Accountancy. Mona Tessier, CPA, CA received her designation in 1990 and has remained in public practice since that time. Mona specializes in commodity tax and leads the commodity tax recovery practice at Welch LLP, Chartered Accountants. She has extensive experience working with not-for-profit organizations as well as small and medium sized owner managed businesses. Mona has delivered a number of lectures on the topic of GST and HST and has also authored several papers on the subject. Jan Thatcher, FCPA, FCA is an educational consultant, involved in the preparation and presentation of numerous courses and course materials for professional accountants, accounting students and university students. She is also involved the evaluation of candidate performance, including the preparation of examination and evaluation material, for various accounting organizations. Jan is Professor Emeritus at Lakehead University, having retired after many years of teaching financial reporting and assurance courses. She has also served the CPA profession through membership in various provincial and national committees. Dave Thomas is a Principal with The Marquee Group. He has extensive experience in the financial services industry including Investment Banking, Capital Markets and Private Banking. Prior to joining The Marquee Group, Dave was CEO and Director of a Caribbean-based private bank providing asset management, trust and corporate services for high net worth and corporate clients. Previously, Dave worked in Investment Banking for over ten years at BMO Capital Markets. While at BMO, he was a Director in Equity Capital Markets where he oversaw prospectus-offered retail structured products for the firm as well as numerous equity financings and initial public offerings. Prior to that role, he was a member of the Utilities Group and was involved in numerous financing and mergers and acquisition transactions including significant work in the renewable and alternative power sector. Dave received his Master of Business Administration degree from the Richard Ivey School of Business and holds the Chartered Financial Analyst (CFA) designation. Peter Thomas, CPA, CA has been an instructor for more than 15 years. He is a part-time instructor at the University of Toronto, as well as serving as a seminar leader at the CPA Ontario School of Accountancy for many years. He has taught various PD courses for CPA Ontario. David Trahair, CPA, CA, is a speaker and national best selling author. His books include Smoke and Mirrors: Financial Myths That Will Ruin Your Retirement Dreams, Enough Bull: How to Retire Well Without the Stock Market, Mutual Funds or Even an Investment Advisor, Crushing Debt: Why Canadians Should Drop Everything and Pay Off Debt and Cash Cows, Pigs and Jackpots: The Simplest Personal Finance Strategy Ever. He is known for his ability to explain the often-confusing world of personal finance in plain English. Canadians appreciate his no-nonsense style and the fact that his views are totally independent because he does not sell any financial products. He currently operates his own public accounting firm and gives seminars on his books to CPA Ontario and provincial Institutes in B.C., Alberta, Saskatchewan, Manitoba, Nova Scotia and Bermuda. Warren Trickey, CPA, CA, TEP, graduated from Queen's University in 1972 receiving the medal in Commerce and obtained his designation in 1974. He has been in public practice as a tax specialist for more than thirty-five years and currently practices in the areas of corporate reorganizations, estates and trusts, U.S. personal income tax, retirement and estate planning. A frequent lecturer on tax issues, Warren is active in various community organizations, enjoys golfing and likes to spend time at the cottage. Patrick E. Uzan, CPA, CA, BA, TEP is a National Tax and Estate Planning Consultant with Canada Life. Throughout his career in taxation, including his time as a tax partner in public practice, Patrick's focus has been primarily in the areas of succession and estate planning, mergers and acquisitions, and corporate reorganizations. He has assisted many general practitioners in advising them on tax matters and providing specialty tax planning solutions for their clients. His current focus is on developing and implementing advanced estate and tax planning strategies and providing assistance to financial advisors in delivering value-added services to a select group of clients in the business and affluent markets. Throughout his career, he has been very involved in educational and academic endeavours. He has acted as a Groupstudy leader and In-Residence tutorial leader in CPA Canada's In-Depth Tax program and the CPA Canada Income Tax Practice Course. He continues to facilitate a number of professional development courses in taxation offered by CPA Ontario and the Institute of Chartered Accountants of Alberta. Patrick is a registered member of the Society of Trust and Estate Practitioners. Alan Vale, CPA, CA started his public accounting career in 1972 and received his CA in 1975. Alan then specialized in income tax and continues to practice tax, specializing in owner-manager and entrepreneurial situations. Alan has worked as a partner in both medium and large public accounting firms. Alan has extensive teaching experience, including CPA Ontario, a tutorial leader at Parts I and II of the CPA Canada In-depth Tax Course, as well as the CPA Canada Corporate Reorganization Course and the CPA Ontario's School of Accountancy. Antonietta Vena, CPA, CA, M.Acc is a graduate of the Masters of Accounting Program at the University of Wateroo. She earned her designation in 1992 and then completed the In-depth Tax Program in 1996. Antonietta has derived the majority of her professional experience from providing Canadian taxation services in public practice, with a focus on owner-managed businesses. She has enjoyed a variety of educational roles: Groupstudy Leader, CPA Canada's In-depth Tax Program; Instructor, CPA Ontario's School of Accountancy; Instructor, CPA Ontario's Professional Development Program; Adjunct Lecturer, University of Waterloo. Antonietta is currently a sessional instructor at the Ted Rogers School of Management, Ryerson University. Glenn Ventrcek, CPA, CA is a Partner at BDO Canada LLP and has over 17 years of experience in public accounting providing auditing, accounting and taxation services to a broad client base including owner-managed businesses, pension plans, municipalities and other not-for-profit sector clients. Glenn has also worked for BDO Australia as an audit manager in Melbourne servicing various not-for-profit, winery and public company clients. Glenn has instructed courses at Ryerson University for individuals obtaining their Certified Employee Benefit Specialist designation and is an active Board member of a national charity. He has also been a speaker at various NFP and IFRS sessions for CPA Ontario. Kate Ward, CPA, CA, MBA, recently joined the Education Services department at CPA Canada and is responsible for the administration of two new national pre-certification programs. Previously, she was a Principal in the Accounting Standards Department where her primary focus was financial instruments. Prior to joining the AcSB staff, she worked for many years in the banking industry holding positions in Accounting Policy, Controllership, Risk Management, Training and Account Management. She has extensive experience with valuing and accounting for financial instruments as well as estimating contingent exposures. Garrett Wasny, MA, CMC, CITP/FIBP is a professional development consultant to accountants and accounting institutes worldwide. He advises practitioners at all levels how to unleash their online potential using productivity, search, mobile and social technologies. His books include World Business Resources.com (published by McGraw-Hill in New York) and How to Conquer the World (published by Government Institutes in Washington, DC). Since 1995, he has delivered 1,000+ seminars and webinars around the globe and published scores of articles in leading national and international business publications on Internet topics. Greg Wells, Ph.D. is a scientist and physiologist who specializes in health and performance in extreme conditions. Dr. Wells is currently an Assistant Professor at the Faculty of Kinesiology and Physical Education at the University of Toronto. He is also an Associate Scientist in Physiology and Experimental Medicine at the Hospital for Sick Children. Previously, Dr. Wells served as the Director of Sport Science at the Canadian Sport Centre where has had the opportunity to work with dozens of athletes who have won medals at Commonwealth Games, World Championships and the Olympic Games. Dr. Wells was the host of the Gemini-Award winning "Superbodies" segments for Canada's Olympic TV broadcast and the on-camera sport science and sport medicine analyst for the CTV Broadcast Consortium during the 2010 Vancouver and London 2012 Olympic Games. Dr. Wells has also appeared as a subject matter expert on ABC, CBC, CTV, TSN and the Discovery Channel. He is the author of "Superbodies: Peak Performance Secrets from the World's Best Athletes". Dr. Wells also believes that to truly understand extreme conditions you should experience them yourself. To this end he continues to build on his experiences as a former international level competitive swimmer, as a marathon runner (having twice completed the world's toughest marathon 600 miles north of the arctic circle), and recently participated in the 11,000 km Tour D'Afrique bicycle expedition – the longest bike race in the world. Currently, Dr. Wells is working to develop new knowledge related to improving health and performance through his research and taking that knowledge to help people get healthier and to perform at a higher level. Ultimately helping people Be Better. Brandon Wiener, B.C.L., LL.B. is a partner practicing at the Toronto office of Thorsteinssons LLP. His practice focuses on personal, corporate and trust planning for high net worth individuals, professionals, executives, owner-managers and their businesses, both domestic and international, including: corporate reorganizations; structuring of investments and businesses; estate planning; and immigration and emigration. Brandon has written and presented on a wide variety of tax topics in various publications and conferences, including the 2011 Annual National Tax Conference of the Canadian Tax Foundation in Montreal. Brandon has been elected to the Executive of the Taxation Law Section of the Ontario Bar Association. He is a member of the Canadian Tax Foundation, the International Fiscal Association and the Association de planification fiscale et financière. Brandon obtained a B.C.L./LL.B. from McGill University (Dean's Honour List and with Great Distinction) and was awarded various prizes and scholarships, including the Alexander Morris Exhibition Prize (for highest standing in second year) and the Stikeman Elliott/Carswell National Tax Award Prize (for excellence in Taxation Law and Corporate Law). Helen Wilkie is a professional keynote speaker, workshop leader and author, specializing in the area of communication in the workplace. She has spoken across North America to a range of clients from international corporations to professional associations, accounting and law firms and more. She is an active member of the Canadian Association of Professional Speakers and Past President of its Toronto chapter. Over the past several years, she has worked with hundreds of accounting professionals, delivering business writing courses and workshops as well as other communication programs. She has written seven books on communication, the latest of which is "Make Your Words Count: a short painless guide to business writing for accountants". She also has a growing list of titles on Amazon's Kindle platform. Marion Williams, a Senior Associate with K2 Enterprises Canada since 2009, provides consulting and training services throughout Canada. With a background in the insurance industry, Marion earned the FLMI designation with a specialty in Information Systems. As the owner of a computer consulting company in Ontario for over twenty years, Marion develops custom databases for a variety of business sectors, using Access, Excel and VBA. In addition, Marion specializes in training all the Microsoft Office products at an advanced level. Jon Zelman is a Principal of The Marquee Group. Prior to joining The Marquee Group, Jon was an investment banking professional who advised clients on a wide range of transactions and opportunities including mergers and acquisitions, debt and equity financings, restructurings and liability management. For over seven years, Jon was with Citi's investment banking division in Toronto, where he held the position of Director, focusing on media and telecommunications companies including Quebecor, BCE, Rogers and CanWest. Prior to that, Jon worked as an investment banking Associate at Citi's New York headquarters covering communications companies. Jon began his investment banking career with BMO Nesbitt Burns, spending three years in the firm's Montreal office working on a number of financing and advisory transactions. A native of Montreal, Jon is fluent in English and French. Jon holds a Master of Business Administration from Columbia Business School, where he served as a Teacher's Assistant in Corporate Finance. He also holds a Bachelor of Science in Business Administration from the University of Vermont. |


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ENERGY STAR QualifiedInterior water dispenser is located just inside the refrigerator door for easy access to filtered waterFreshChill Temperature Management System regulates temperatures to keep ingredients in optimum storage conditions2 pull-out freezer baskets provide easy access, viewing, and cleaning of freezerFreshSeal humidity-controlled crispers help retain humidity for optimum storage of fresh fruits and vegetablesFreshChill temperature-controlled deli locker keeps deli items at appropriate temperatures for maximum taste and textureClearVue bins with window allow the contents of bins to be easily seen from the outsideAutomatic ice maker ensures a constant supply of ice on hand at all times
PerformanceFreezer Capacity5.5 Cu. Ft.Refrigerator Capacity14.4 Cu. Ft.Total Capacity19.9 Cu. Ft.Energy StarYesFilter FeaturesWater Filter TypeYesControlsDoor AlarmYesFreezer FeaturesBasket 1 DescriptionUpper BasketBasket 2 DescriptionLower BasketIcemaker TypeFactory InstalledIce BucketLargeRefrigerator FeaturesDoor Bin Quantity1Door Bin 2 Quantity2Total Shelves4Drawer 1Crisper PanExteriorDoor StyleFlat SmoothDimensionsDepth with Door Open 90 Degrees61 InchesHeight To Top Of Cabinet68 1/2 Inches
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subset: commoncrawl


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Reverse White Flight: Caucasians Flocking to Brooklyn in Record Numbers
You may have guessed it from all the grilled cheese trucks clogging the streets, but Brooklyn is increasingly popular with white people. Out of the 25 zip codes in the country with the biggest increases of white population over the past 10 years, Brooklyn has four, according to The Awl. Read More


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Register | Gallery | FAQ | Calendar | Links | Search | Today's Posts | Mark Forums Read | Members List | Vendors | Garage | Auto Escrow | Advertise | Store |
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kywaterman | head over to the yj board and look threw the threads on motor swaps, lots of info. The best thing to do is read as much as you can look at other build threads and see what has worked. The options are limitless and everyone has a different opinion on what works best. |
rpartal |
Impress In-Law YJ Rebuild Engine Swap 95 YJ;; So I got 95 2.5L Wrangler from my future father in-law recently. I love the thing with only 90,000 miles no major damage tags are good for another 2 years and he gave it to me for a steal; whats not to love right? Wrong. the thing is a slug! Some how this 4 cylinder barley gets over 65 on the freeway (god forbid i go uphill) and its getting like 11 mpg. I dont know much about cars but I do have all the tools and a few friends that screw around with minor stuff but i want to completely recreate this thing. I will be doing a little off road stuff (%15) I live in California so lots of freeway, I.E. i need speed (dont worry about emissions i register my vehicles at a family members place in a different state with no emissions) and i would like to get 15+ mpg. Oh yeah and it has a auto tranny i want a 5 speed manual. I know the two key things i will need is an engine and a tranny. What I am looking for is a full list of the types of parts i am going to need to buy an suggestions on engine/tranny makes and sizes? |


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Giada has done it again! These were much easier to make than anticipated. I ended up making a second batch! Of course the second time around I HAD to modify the recipe.
Made these today. Easy to make. Made without white chocolate. Delicious!
I don't like things that are overly sweet so I also made it without the white chocolate dip. Liked the texture of the cornmeal. Great with my morning coffee.
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5 Jan 2006 BBC Online
Dear Editor
Today's story by Stephen Evans at the URL below does not adequately convey why the MCB does not attend the memorial day.http://news.bbc.co.uk/2/hi/uk_news/4582736.stm
Ever since we were first consulted about HMD by the Home Office in 1999 we have called for a 'Genocide Memorial Day'. This would be more inclusive and send out a clear message that the lives of all people, regardless of race or religion are to be equally valued. If HMD was renamed to Genocide Memorial Day then we would be honoured to attend the event.
Yours sincerely
Inayat Bunglawala, Secretary, Media Committee, The Muslim Council of Britain