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Andrew Feldstein, LL.B

Andrew Feldstein graduated from Osgoode Hall Law School in 1992. Prior to focusing exclusively on Family Law, Andrew’s legal practice covered many different areas, including Corporate Commercial. One of Andrew’s fundamental objectives is to achieve those goals mutually and collaboratively set out by him and his Client.Andrew was recently honoured (2010) with an inaugural appointment to the Dispute Resolution Officer (DRO) Panel for Newmarket. This appointment was made by the Senior Family Justice for Ontario (The Honourable Madam Justice Mary J. Hatton) and the Regional Senior Judge for the Central East Judicial Region of Ontario (The Honourable Mr. Justice Michael Brown). Lawyers appointed to this Panel function to support the family law court process by aiding couples in attempts to resolve their issues before their case proceeds before a Judge. Andrew was selected for this appointment because of his vast experience with and successful ability to resolve complex family law issues using alternatives to the traditional court methods, including the collaborative family law process.

Andrew actively supports current law students, education and the legal profession by volunteering as a mentor for the Osgoode Hall Law School Mentor Program. His ongoing dedication to the students of Osgoode Hall L aw School has resulted in extremely positive student feedback.

Andrew is the Chair of the Articling Committee at Feldstein Family Law Group.

Andrew enjoys an active lifestyle which includes time with his family, skiing and playing tennis. He loves attending a variety of live sporting events, especially professional tennis and the Toronto Maple Leafs.


Andrew Winton LL.B

Andrew Winton is a partner at Lax O’Sullivan Lisus Gottlieb LLP, one of Canada’s leading commercial litigation firms. Andrew’s practice includes employment law, insolvency and restructuring, corporate governance, shareholder and oppression remedy disputes, and contract litigation. Andrew is experienced counsel in arbitrations of business disputes and appears regularly before the Ontario courts, including the Toronto Commercial List and the Court of Appeal.

Andrew has acted as counsel in many significant proceedings, including one of the few cases where a Plan of Arrangement was not accepted for filing in a CCAA proceeding (Re-Target Canada), the successful pursuit of an interlocutory injunction in a trade-mark action (Sleep Country Canada v Sears Canada) and a defamation action (Fortress Real Developments Inc. v Franklin), and a leading appellate decision concerning when a new cause of action has been pleaded in an amended statement of claim (Farmers Oil and Gas v Ministry of Natural Resources).

While studying at the University of Toronto Faculty of Law, Andrew won several awards, including for top overall ranking in first year and excellence in legal writing. He then clerked for Chief Justice McMurtry and Justices Weiler, Blair and LaForme of the Court of Appeal for Ontario before joining Lax O’Sullivan in 2007.

Andrew regularly presents at continuing legal education seminars at The Advocates’ Society and the Law Society of Ontario. He provides pro bono services to Furniture Bank, a Toronto charity that helps homeless people transition to permanent housing, and is a past member of the Ontario Bar Association’s Civil Litigation and Insolvency Law Executives.


Bernadeen McLeod

Bernadeen McLeod is the Founder and Owner of Mentor Works Ltd. She operates her business and executive mentor practice from Cambridge, Ontario with clients across Canada. Bernadeen worked in the corporate arena for 18 years as an executive and general manager in the manufacturing sector. With considerable expertise in government funding, both on a federal and provincial level, Bernadeen has secured grant funding as well as low interest loans for SME owners in Southern Ontario. She likes to play to win, and understands the importance of cash flow and margins. She enables her clients to succeed through her passionate belief that there are no boundaries or limits to what can be achieved.


Boris Volfovsky CPA, CA

Boris Volfovsky is a founder of CPA Solutions 4U. Boris has over 12 years of public practice experience. He specializes in Canadian taxation and serves as a tax consultant to a number of professional service firms in the GTA.

Boris has previously presented at the YDCPAA and served as a facilitator at the Ontario School of Accountancy as well as In-depth Tax Courses. 


Bryan Gelman

Bryan Gelman is a co-founder of Albert Gelman Inc. Bryan’s practice focuses on assisting accountants and lawyers who have corporate and individual’s clients that are facing insolvency and are in need of a fresh start through either a restructuring or a bankruptcy.  Bryan is a Chartered Insolvency and Restructuring Professional (CIRP), a member of the Canadian Association of Insolvency and Restructuring Professionals and INSOL International.



David Baker, CPA, CA

David Baker, CPA, CA received his Chartered Accountant designation in 1981. 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 and now devotes his time to professional development activities in a number of Canadian provinces, particularly in the areas of accounting for private enterprises and assurance.

David has been an AJAG instructor since 2005.


David Town, CHRP

For 25 years David Town has been leading and executing Human Resource practises that support the overall strategy of organizations. David has managed multiple areas of Human Resources including leadership development, performance management, change management, merger integration, succession planning and talent management, executive coaching and a host of other Human Resource services.

As an instructional designer and a full-time business lecturer at the Ivey School of Business at the University of Western Ontario, David also developed significant expertise in and a passion for training and leadership development. David’s experience enables him to develop people strategies that maximize delivery of results in a competitive business environment while maintaining a focus on customer service and employee morale.

With a reputation for integrity and excellent relationship management skills, David has a track record of effectively executing programs that drive results. David has worked with fast- paced high performance organizations including national leaders in both the retail grocery industry and the retail pharmacy industry.

David is a graduate of the Richard Ivey School of Business at the University of Western Ontario and has earned the Certified Human Resource Professional (CHRP) designation. He is a member of a number of professional Associations including the HRPAO and is an active community volunteer having held the following volunteer leadership positions including Chair of the Board, London Chamber of Commerce.


Elizabeth Lance, MA

Elizabeth Lance is an award-winning management consultant specializing in the Ontario Interactive Digital Media (OIDM) and the Scientific Research and Experimental Development (SR&ED) programs. With a Master of Arts degree focusing on discourse analysis, she helps organizations navigate the complex world of indirect funding policy compliance, where one wrong word can cost hundreds of thousands.

Elizabeth’s writing, research, and commentary have been cited in news outlets (CBC, Ottawa Business Journal), she is the creator of the 200-page interactive learning resource A Comprehensive Guide to SR&ED, and manager of the largest LinkedIn group focusing on SR&ED.



Howard Wasserman CPA, CA, TEP, CFP

Howard has consulted on Canadian and International tax matters for over 20 years. He advises on all income tax matters including estate planning, owner managed businesses, international tax planning for corporations and individuals, post mortem planning, corporate reorganizations, mergers, acquisitions, and business purchase and sale. He has a successful track record in presenting appeals, managing tax negotiations, and presenting voluntary disclosures to Canada Revenue Agency. Howard consults extensively with other accountants and lawyers as their tax consultant.
Howard worked at PWC and Cadesky and Associates before joining Segal LLP. He has presented at the Canadian Tax Foundation, various local CPA associations, seminars and other conferences throughout Canada. He is a member of the Chartered Professional Accountants of Ontario, Chartered Professional Accountants of Canada, Canadian Tax Foundation, Financial Planners Standard Council (CFP) and the Society of Tax and Estate Practitioners.
Howard is also very involved in the non profit sector as the president of a non profit school and current and former board member of various charities.


Jay Goodis, CPA, CA

Jay Goodis is the Co-Founder and CEO of Tax Templates Inc. Tax Templates Inc. develops tax accounting and tax planning software for public accounting firms and wealth management firms. 

Jay is a CPA, CA with broad expertise in Canadian taxation from spending nearly a decade specializing in tax in public practice. By combining his tax knowledge, and leveraging his proven process building abilities, Jay creates leading solutions to support Canadian professionals, with a focus on solving challenging tax needs, supporting growth, and optimizing efficiencies. 


John Grummett, CPA, CA

John has approximately 25 years of national and international tax experience including 9 years as a tax partner at Grant Thornton LLP. He has considerable experience in areas of SR&ED, estate planning and corporate reorganizations.

John has presented various tax topics to organizations including presenting a paper at the 2003 Ontario Tax Conference. He has also taught tax courses and tutored for the CICA In-depth Tax Course and written articles on a number of tax related topics. John is a board member of the Niagara Estate Planning Counsel and the Niagara Tax Consultation Group. John and his family reside in Grimsby, Ontario.

Some of John's interests include coaching his son's hockey team as well as volunteering with other not-for-profit organizations including his church and the Terry Fox Run in St. Catharines.

John is a tax partner at Taylor Leibow LLP.


Louise Summerhill, LL.B

Admitted to the Ontario Bar: 1990

Louise Summerhill has been with the firm since 1990 and a partner since 1994. She is a member of the Tax Group, the Co-Chair of the Tax Litigation Team, and Co-Chair of the Charity and Not-for-Profit Law Group.

Louise practises almost exclusively in the area of tax litigation. She provides support and advocacy at the audit stage, through the objection procedure and in court if necessary. She has appeared in the Tax Court of Canada, the Federal Court of Appeal, the Ontario Superior Court and the Ontario Court of Appeal. Louise also has extensive experience advising clients on transfer pricing, goods and services tax, provincial tax and federal income tax and charity law issues. Louise was formerly the Chair of the Student Committee for the firm and is currently Co-Chair of the firm's Women's Initiative.

Special Designations
Selected as one of the 550 women to appear in the Women in the Lead directory, featuring women whose professional expertise and experience recommend them as candidates for corporate board appointment

Recognized for legal ability and ethical standards by Martindale-Hubbell

Teaching Engagements
Co-creator and former adjunct professor of "The Course of a Transaction," Osgoode Hall Law School

The Advocates' Society
Canadian/Ontario Bar Association
Canadian Tax Foundation
Thomas More Lawyers' Guild of Toronto
Women Presidents' Organization (2004 - 2009)

Community Involvement
BenefAction Foundation, Board of Directors
Birthright International, Board of Directors
Philip Aziz Centre for Hospice Care, Board of Directors

LL.B., University of Windsor, 1988
B.A. (Hons., with Distinction), English, Glendon Campus, York University, 1984
B.A., English, St. Michael's College, University of Toronto, 1983


Manu Kakkar CPA, CA, TEP, MTAX


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


Manu has over 17 years of experience in taxation in both domestic and international personal and corporate taxation. Manu runs his own independent tax practice and serves a diverse client base across Canada and the US in areas including manufacturing, retail and distribution, construction, real estate, professionals , service providers, artistes and athletes. Manu acts as tax counsel to over 75 professional firms in Canada and the USA.


Manu is an award winning tax writer. His Master of Taxation thesis won 2 awards and was published in the Canadian Tax Journal. Manu has published and presented over 180 tax articles and presentations since 2001. Manu has taught tax at the Canadian Institute of Chartered Accountants, the Institutes of Chartered Accountants of Quebec and Ontario, the Canadian Tax Foundation, The Society of Trust and Estate Practitioners,  the Institutes of Certified General Accountants of Quebec, Ontario, Manitoba, Alberta, and British Columbia and the Regina District Society.


Manu sits on the Steering Committees for the Canadian Institute of Chartered Professional Accountants (CPA) of Canada's National Conference on Income Taxes and the Canadian Tax Foundation Laval Committee, is a member of CPA Canada's Tax Risk Management Committee, one of the lead writers of the CGA Canada Tax Practice Manual and sits on the Steering Committee for the Canadian Tax Foundation's Ontario Tax Conference.


Marcus Guenther MBA, CPA, CA

Marcus Guenther works with corporations and accounting firms to improve their workflow, internal control and risk management practices, as well as assisting with technical accounting and auditing issues. He is the co-author of the CICA Professional Engagement Manual (CPEM) as well as other technical publications and articles and teaches accounting, IFRS, and auditing and assurance courses for numerous professional organizations.

Prior to joining FocusROI, Marcus was a Senior Manager at BDO Dunwoody LLP, where he was responsible for audit, tax and accounting engagements.


Mark Feigenbaum Esq., CPA, FCPA, FCA

Mark is a U.S. Attorney at Law, Barrister and Solicitor, a U.S. Certified Public Accountant and a Canadian Chartered Professional Accountant.  His practice specializes in 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., incorporating companies and other entities in the U.S., and consulting and compliance for individuals moving to the United States and U. S. citizens who live in Canada.

He represents clients in immigration petitions, naturalizations and renunciations and other legal matters including U.S. corporate, employment, and tax litigation. He also has specific expertise in the U.S. estate, gift, generation skipping and trust taxation and assists clients and their accountants, lawyers, and financial planners with cross border planning and compliance.

He has taught both full and part time university undergraduate and graduate programs, and conducts continuing education programs for CPA Ontario and other organizations.


Marni Pernica

Marni’s sensible and sensitive approach to estate planning enables her to devise clear and effective plans that meet the needs of her clients and their families. She is attentive to her clients’ corporate and personal concerns and presents them with options to resolve issues and maximize wealth distribution.
Marni is a member of the Tax Group and Estates & Trusts Group. Her practice focuses on wills, trusts, estate administration, succession planning, estate and tax litigation and related areas of tax law.

Estate Trust Planning & Administration
Estates & Trust Litigation
International Taxation & Cross-Border Tax
Tax Succession Planning
Tax Litigation

Member of OBA Trusts and Estates Section Executive
Law Society of Ontario
Canadian/Ontario Bar Association (Member of Estates and Trusts Section and Tax Section)
Canadian Tax Foundation
The Advocates’ Society
Society of Trust and Estate Practitioners (STEP)


Marni Pernica TEP - Partner at Aird and Berlis

Marni’s sensible and sensitive approach to estate planning enables her to

devise clear and effective plans that meet the needs of her clients and their

families. She is attentive to her clients’ corporate and personal concerns and

presents them with options to resolve issues and maximize wealth distribution.

Marni is a member of the Tax Group and Estates & Trusts Group. Her practice

focuses on wills, trusts, estate administration, succession planning, estate and

tax litigation and related areas of tax law.

Professional Involvement


> Member of OBA Trusts and Estates Section Executive

> Law Society of Ontario

> Canadian/Ontario Bar Association (Member of Estates and Trusts Section

and Tax Section)

> Canadian Tax Foundation

> The Advocates’ Society

> Society of Trust and Estate Practitioners (STEP)

Selected Speaking Engagements

"Estates Law Update," Aird & Berlis LLP Estates & Trusts Webinar, April 4, 2017

Program Chair, "Strategic Estate Planning Considerations," - OBA Professional

Development series, September 30, 2016

Speaker, "Disclaiming, Renouncing, Retiring and Removing: How to Get Rid of

a Trustee" - OBA Trusts and Estates Section Program, September 25, 2012

Speaker, "Joint Retainers, Client Conflicts and the Estates Practitioner" - OBA

Trusts and Eastates Sections Program, February 28, 2012

Speaker, "Capacity Assessments" - OBA Trusts and Estates Section Program,

April 13, 2011

Co-presenter with Melanie Yach, “Top 10 of 2010,” Aird & Berlis LLP Tax

Breakfast, February 2011



Mary Massarella, CPA, CA

Mary Massarella, CPA, CA is a seasoned professional with over 20 years experience in accounting, assurance, risk management and business advisory services.
In addition to filling senior financial roles in various industries, including financial services, the not-for- profit sector, and business services, Mary has been a facilitator and instructor for over 12 years and has developed and presented a number of professional development courses for both qualified accountants and candidates.


Perry Truster, FCPA, FCA

  • Partner of Truster Zweig LLP, Chartered Accountants, in charge of the firm's tax practice
  • Practice restricted to taxation matters
  • Author and presenter of tax courses for Commerce Clearing House, the Canadian Institute of Chartered Accountants, the Ontario Institute of Chartered Accountants, the Canadian Tax Foundation and other organizations
  • Author and presenter of papers at numerous annual and Ontario Tax Conference of the Canadian Tax Foundation
  • Regular contributor to the Canadian Tax Foundation newsletter "Tax for the Owner-Manager"
  • Technical editor of the CICA annual analysis of the federal budget
  • Chair of the Canadian Tax Foundation 2001-2002
  • Member of the Executive Committee of the Canadian Tax Foundation 2000-2003
  • Member of the Investment Committee of the Canadian Tax Foundation 2002-2003
  • Member of the Society of Trust and Estate Practitioners
  • Awarded FCA in 2003
  • Winner of the 2007 CICA Award for Excellence in Income Tax Practice and Education
  • Awared the Queen Elizabeth II Diamond Jubilee Medal in November 2012 to recognize contributions to Canada

Richard Colden,CPA, CA

Richard is a sole practitioner in Toronto where he concentrates in the area of income tax and consults with many CA firms.

He is an author and frequent presenter of professional development courses, student tax education programs and the CICA In-Depth Tax and Income Tax Practice courses.

Richard is past chairman of the CICA Tax Seminars Committee, and has been a participant of the ICAO Taxation Committee, the ICAO Course Content Subcommittee and the ICAO Business Game Subcommittee.

Richard has been lecturing for AJAG since 2003.


Rino Bellavia, CPA, CA

Rino is a partner and is the leader of the Indirect Tax Practice for the Large Market Region of BDO Canada, LLP. He has more than twenty years of tax experience, specializing in planning for HST, GST, PST, and employment related taxes for owner-managed businesses.

Rino has authored and taught courses internally for BDO Canada, has been published in CMA magazine, and presented at the CICA National Tax Conference.

Rino is an active member of the community and is the Past President of the Victoria Order of Nurses - Hamilton Wentworth Branch and continues to volunteer his time to the VON. He has also been an active member of Hamilton Habitat for Humanity and the Knights of Columbus.

Rino has been an AJAG instructor since 2004.


Stanley Abraham CPA, CA

Stanley Abraham joined Zeifmans in 2014 as the Director of U.S. Taxation. Stanley is an expatriate New Yorker with more than 25 years of US and International tax experience.  He has a broad range of U.S. tax experience advising clients ranging in size from small owner-managed companies to large publicly-traded companies.
He is also the Managing Director of The U.S. Tax Group Inc.  Prior to forming the U.S. Tax Group, Stanley was a partner with KPMG’s U.S. tax practice in North York. He has been a Certified Public Accountant in New York State since 1984 and is also designated as a Chartered Accountant in Ontario. Stanley also holds a Masters degree in U.S. Taxation from Baruch College of the City University of New York.  Stanley has spoken before the Council for International Tax Education, ATLAS-Structured Finance Institute, the Ontario Tax Conference, the Canadian Bankers Association and other trade and industry groups.
On a community level, Stanley has served as co-chair of the Lawyers and Accountants Division of UJA in the GTA and has also been Vice Chair and the former Treasurer of Reena, an organization devoted to serving the needs of the developmentally disabled community in North Toronto and York Region. While at KPMG, Stanley founded a national network at the firm for parents of children with special needs.

  • Areas of Specialization

    • U.S. tax return preparation
    • Planning to mitigate U.S. federal and state tax liabilities
    • Representing clients in disputes with the IRS and state tax authorities
    • Optimizing clients’ tax positions in respect of M&A activities

Stephen Chesney, FCPA, FCA

Stephen is a partner in the firm Parker Garber & Chesney, Chartered Accountants and currently specializes in the field of condominium corporations. Presently the firm is appointed as auditors for over 350 condominiums corporations in Ontario and is well known in the condominium industry.

Stephen has been teaching courses to other Chartered Accountants on the subject of accounting and auditing of condominium corporations and as well has taught accounting courses for the MBA program at York University.

He had recently been asked to be the chairman of a task force for the Institute of Chartered Accountants of Ontario that had been re-writing the book of guidelines regarding the accounting and auditing of financial statements for condominium corporations. The guidelines were released in late 2008. He is currently a member of the committee that is updating those guidelines.

Stephen currently sits on the Condominium Management Standards Council for the Association of Condominium Managers of Ontario (ACMO) and also sits on the Discipline Committee of ACMO. Stephen is a professional member of the Canadian Condominium Institute.

Stephen has written many articles on the subject of condominium corporations and in April 2013 he started a column in the Toronto Sun newspaper entitled "Condo Corner".


Sunira Chaudhri,B.Sc, LL.B

Sunira is a civil litigator and her practice encompasses litigation and the negotiation of civil disputes in the areas of employment and labour law.

In her practice of employment law, Sunira applies practical and innovative solutions to the challenging workplace issues faced by her clients. She acts on behalf of executive employees, employers and union representatives.

Sunira represents executive employees with respect to their employment-related inquiries including matters of constructive dismissal, human rights violations, wrongful dismissal, and the interpretation of compensation plans, restrictive covenants, and stock arrangements. Through her experience, Sunira has developed exceptional skills in negotiating with employers to obtain the best possible result for each of her clients.

When representing employers, Sunira focuses on managing the termination process, limiting exposure, and promoting a confidential negotiation where litigation is avoided to protect the interests of the employer.

Access to justice has been a very important issue to Sunira especially with regard to those who are living below the poverty line and those dealing with mental health issues. During her studies at Osgoode Hall Law School, Sunira worked pro bono as a disability legal worker at a community legal clinic for three years.

While at the community legal clinic, Sunira represented clients at Ontario Disability Support Program (ODSP) appeal hearings before the Social Benefits Tribunal. Most of her clients suffered from significant health issues which often presented challenges but helped her to build strong interpersonal skills.

Because access to justice is important to Sunira, she recently joined Pro Bono Lawyers of Canada in order to assist as duty counsel at the Superior Court of Justice.


Terrance Carter LL.B

Terrance Carter, as the Managing Partner of Carters, practices in the area of charity and not-for-profit law.

Mr. Carter has written numerous articles and been a frequent speaker on legal issues involving charities and not-for-profit organizations including the Law Society of Upper Canada and The Institute of Chartered Accountants. He is a co-editor of Charities Legislation & Commentary, 2007 Edition, a contributing author to the Primer for Directors of Not-For-Profit Organizations (industry Canada), and The Management of Charitable and Not-For-Profit Organizations in Canada, and co-author of Branding and Trade-Marks Handbook for Charitable and Not-For-Profit Organizations.

Practice Areas - Charity and Not-for-Profit Law, Fundraising, Gift Planning, National and International Strategic Planning, Intellectual Property, and Charity Tax ad Trusts

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