CM Autumn Template - Institute of Chartered Accountants of Ontario

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2009 New Life Members Each fall, the Council elects Life Members in accordance with the provisions of Bylaw 304. Heartiest congratulations are extended to the following 272 new Life Members. ABBOT, Robert Douglas, Huntsville ADAMSON, Peter Mitchell, Toronto AKLER, Sidney, Toronto ALDERSON, John, Chalfont St. Giles, Bucks, England ALLAN, James Sievewright, New Bern, NC, USA ALLEN, Frederic Charles, Calgary, AB ALTMAN, Frank, North York ALTON, Thomas Roderick, Oakville ANDERSON, Alan Raefield, Combermere ANDREWS, Allan George, Kenilworth ANJO, Richard Rodrigues, Don Mills ARMITAGE, Norman Edgar, Niagara Falls ARNOTT, Clifford Guy, Etobicoke ASH, Peter Sanson, Toronto BABA, George S., West Hill BALL, Gordon William, New Liskeard BASON, Roger Esmond, Ottawa BEATTIE, Bryan Douglas, Grand Bend BEAUDOIN, R. William, Ottawa BEDER, Robert Anthony, North York BEDFORD, Judd Homuth, Hamilton BEGER, Robert Wayne, New Hamburg BERNSTEIN, Harvey B., Toronto BISSON, Francis Joseph, Campbellville BOLDRON, Dennis, Scottsdale, AZ, USA BOYKO, Mervin, Kitchener BRACKEN, Peter William, Etobicoke BRIGHT, Mervin Thomas, Dallas, TX, USA BROAD, Robert Franklin, Kitchener BROMLEY, Ronald Kevin, Mississauga BROWN, David Andrew, Mississauga BROWN, Donald Alexander, Toronto BRUNTON, Stanley Lorne Richard, Boca Raton, FL, USA BUCKLAND, Peter James, Stirling BURAK, Nicholas, Mississauga BURNETT, David John, Edmonton, AB BUTLER, James Clifford, Ottawa CALDER, Kenneth Masson, Mississauga CALLEGARI, Alfred, Etobicoke CAMPBELL, Dennis Bain, Ottawa CANNOM, Brian Allen, Delaware CAPLIN, Stanley Harvey, North York 40 CheckMark • Autumn 2009 CARRIER, Lorne Andre, Montreal, QC CARRUTHERS, David Ewart, Irvine, CA, USA CARTER, Walter Brian, Toronto CATER, Gordon John, Etobicoke CHALMERS, David Robinson, London CHAREST, Luc Pierre, Kirkland, QC CHARTER, Philip Wesley, Conestogo CHELSKY, Melvin Israel, Toronto CHEPA, Steven William, Toronto CHISHOLM, Ian Calder, Victoria, BC CLAMEN, Stanley, Montreal, QC CLARK, Evan Bruce, Guelph CLARKE, Gerald Manford, Scarborough CLUSKEY, Wayne James, Carp COBURN, Neil Howard, Waterloo COLE, Richard Julian, Toronto COLMAN, Lionel Travis, Toronto COOK, Ralph Franklin, Milton COOKE, Basil Vosper, Oakville COWAN, Bryce James, Barrie COZENS, Ernest James, Markham CRAWLEY, Donald Robert, Toronto DACIUK, John Harold, Grimsby DALBY, Barry Gordon, Victoria, BC DAVIES, John Charles, Montreal, QC DELL, Colin Stuart, Amherstburg DEMONE, Robert Stephen, Toronto DENOMY, Ronald Louis, Chatham DENT, Melvin Barry, Toronto DESLANDES, Joseph Gerard Maurice, Longueuil, QC DEVOR, Louis Joel, Toronto DIPPELL, John Oliver, Waterloo DOCKING, Melvin Ronald, Ottawa DORE, Raymond, Toronto DOUGLASS, Duncan Ian, Sewickley, PA, USA DOVE, Hugh Roy, North York DREVNIG, Victor, Willowdale EICHORN, Frank Joseph, St. Clements EKNOVITZ, Jay Harvey, Thornhill ELKIN, Barry, Vancouver, BC ELLIOTT, Norman James, Toronto EPSTEIN, William, Westmount, QC EVANS, Richard Edward Mansell, Waterloo EVANS, Robert David, Alliston EVELEIGH, Barry Alexander, Lion's Head EZRIN, Martin, Toronto FARRES, Alan Ernest, Coquitlam, BC FAVALARO, Michael Angelo, Burlington FELDMAN, Harry, Montreal, QC FENN, Robert Joseph, Don Mills FENWICK, Roy Irvin, Agincourt FINLAY, John Henry George, Unionville FLEMING, Alan Harvey, Mississauga FLEURY, Joseph Albert Bernard, Gatineau, QC FLOWER, Michael Roy, Toronto FRASER, Douglas Duncan, Haliburton FRIEDMAN, Frederick Harvey, Thornhill FURSE, J. Robert, Etobicoke GARDNER, Robert Arthur George, Downsview GERRY, William Edward, Strathroy GIBSON, Malcolm Hardesty, Kingston GODDARD, Cedric Lawrence, Collingwood GORBET, David Harold, Toronto GRAHAM, Robert Michael, Leamington GRANOFSKY, Michael Jerry, Hampstead, QC GRAY, John Homer, Providenciales, Turks & Caicos GREEN, David Glendenning, Guelph GREEN, Robert Milton, Toronto HABERMANN, Peter, North York HACK, Lloyd Edwin, Burlington HALES, James Milton, London HALL, Robert Sidney, Ottawa HAM, Wilfred James, Ottawa HANNAFORD, Stanley William, Burlington HARROWER, Walter Tait, Lafayette, CA, USA HARSORA, Nandlal Tribhovan, Willowdale HASCHYC, Michael Samuel, Etobicoke HAWKEY, David Owen, Mississauga HENNING, William James, Toronto HERAUF, Herbert Michael, Dundas HEWSON, Leslie William Edward, Barry's Bay HILL, LeRoy Raymond, Agincourt HILTON, Robert Francis, Whitby HILTON, Thomas Edward, Niagara Falls
HINES, John Anthony, Victoria, BC HLYWA, Steven Joseph, Burlington HOFFMANN, Alan Irwin Segal, Toronto HOLMES, Derek John, Grimsby HOUSER, Bruce Elmore, Newmarket HOWARTH, William Paul, Cambridge HOWIE, Robert Gordon, Amherstburg HRELJAC, Edward Elmer, Sudbury HUGHES, John Michael, Burlington HURSCHLER, Joseph Pierre, Mississauga HUSAIN, Syed Ali, Dollard-des-Ormeaux, QC HYDE, Peter Bernard Miller, Rockcliffe HYMERS, Lawrence Anthony Augustine, Waterloo JACKSON, Charles William Michael, Toronto JOHNSTONE, John Frederick, Ottawa JONES, Grant Warren, Mississauga JORDAN, William Joseph, Ottawa JOSHUA, Ronald, Don Mills KAHN, Stephen Charles, Calgary, AB KAPLAN, Lawrence Ralph, Toronto KAPLAN, Michael Sidney, Willowdale KAUFMAN, Barry Joseph, Sudbury KELLY, Brian Patrick, Peterborough KIBLER, Harry Elroy, Port Elgin KING, James Lawrence, Bracebridge KING, Richard Henry Donald, Scottsdale, AZ, USA KLEIN, David Charles, Brantford KLEIN, Harvey Rueben, North York KNIGHT, David Lawrence, Mansfield KREISMAN, Abraham Isaac, Montreal, QC KUNG, Henry Lam, Willowdale KUSATZ, Sigurd F.R., Stouffville LAFRENIERE, Gerald Camil Joseph, Sudbury LAMB, Allan Alfred, Stittsville LANTHIER, Ronald Ross, Aurora LEMON, Robert Butchart, London LOK, Hon Yip, Mississauga LONG, Oliver George, Don Mills LUBASZKA, Henry Walter, Toronto LUKE, Peter Sidney Cameron, Stittsville MACKENZIE, James William, Mount Hope MACNAUGHTON, Donald Bruce, Oakville MADILL, John Edward, Sault Ste. Marie MADON, Shavak Russy, Oakville MAGUIRE, Kenneth James, Newmarket MATHESON, Wayne Colin, Oakville MATSUKUBO, Leonard Toru, Kanata MCCLURKIN, David Thomas, Waterloo MCCULLOCH, John Douglas, Bracebridge MCDERMOTT, John Thomas, Orillia MCLEOD, Wayne Malcolm Ernest, Don Mills MCNALLY, Walter Valentine, Toronto MENDELSON, Marvin, Willowdale MEYERS, David Lawrence, Campbellford MILES, Richard Denham, Halifax, NS MILLARD, David John, Mississauga MILLER, Ian Scott, North York MOORE, William James, Ottawa MORRIS, John Stuart Duncan, London MORRISON, Bryce Wilbur, Nepean MOSES, Charles Russell, Toronto NADLER, Peter Joel, Toronto NAYER, Paul, Ville St-Laurent, QC NELSON, Morton, Victoria, BC NICHOLS, David Arthur, Port Hope NORMAN, Edward Roy, Waterloo ONYONS, Ronald, Kingston PAGE, Keith Alan, Willowdale PANG, Pao-Ming, Whitby PARSONS, George Rodger, Whitby PAYNE, Allan Foster, Raymond, AB PINCOTT, John Herbert, Cobourg POIRIER, Georges Armand, Prescott PROWSE, Edward Charles Anthony, Nepean RADBURN, William Francis, Gatineau, QC RANKIN, Beverley Bruce, Port Elgin REDDY, James George, Toronto REED, Laurence Edward, Peterborough RENNIE, Alexander, Ottawa ROBERTSON, David Stewart, Ottawa ROLLASON, William Peter, Canmore, AB ROSENFIELD, Marvin, Toronto ROSENTHAL, Jack Bernard, Montreal, QC ROSETTI, John Norman, St. Catharines ROUSE, Robert David, Co. Dublin, Ireland ROWE, Edward Thomas, London RUBY, Brian Joseph, Kitchener RUTHERFORD, Stuart James, Brockville RYE, Ernest Alfred, Emsdale SADOWY, William Daniel, Etobicoke SALMON, Edward Roy, Dartmouth, NS SALVATI, Lelio Domenico, Ottawa SCHAFFRAN, Samuel Maurice, Willowdale SCOLNICK, Morton David, Los Angeles, CA, USA SCOTT, Murray Hunter, Clarksburg SEARLE, Peter Fleming, Scarborough SECKER, Charles Herbert Martin, Kingston SHAPIRO, Ephraim Harold, Toronto SHAW, Ian Alexander, Toronto SHROFF, Naju Boman, Toronto SHULMAN, Lawrence Morley, Downsview SIMS, William Alexander, Morriston SMITH, Joseph George, Kelowna, BC SMITH, Kenneth John, Oshawa SMITH, William Arthur, Whitby SPRING, Harold Clarkson, Oro Station SQUIRE, Larry James, Port Hope STEIN, Melvyn Arnold, Toronto STEPHENS, Barry Lloyd, Huntsville STEPHENS, George Douglas, Brampton STERNBERG, Morris, Toronto STILLE, Frederick John, Thunder Bay STONE, Harold, Thornhill SUGAR, Stanley Cyril, Don Mills SWART, Douglas Dwight, St. Catharines SYDOR, Daniel J., Burlington SYKES, Ralph Leonard, Elora TAMITEGAMA, Herath Banda, Colombo, Sri Lanka TARR, David Alan, Montreal, QC TAYLOR, Thomas Robert, Toronto TENNENT, William Arthur, Mississauga THOMPSON, Terence Toler, Clarksburg VARCOE, Terrence Brenton, Victoria, BC VASIL, Alexander, Montreal, QC VESSEL, Bernard Frank, Fonthill WALKER, Neil Mossman, Toronto WANDS, Frederick Alexander, Burlington WEBER, James Anthony, Burlington WEISFELD, Ronald Irwin, Thornhill WILBEE, James John Robert, Toronto WILLIAMS, Carl Philip, Magog, QC WILSON, Adrian Martin Needham, Toronto WILSON, Hubert William, Scarborough WILSON, John Douglas, Prescott WILSON, Paul Alexander, Port Hope WISE, Richard Martin, Westmount, QC WOLFMAN, Bertrand, Toronto WOOD, William David, Minden WOODWARD, Christopher John, Mississauga WRIGHT, Robert E. Crawford, Peterborough XUEREB, George Lawrence, Etobicoke ZAFRAN, Morty, Montreal, QC CheckMark • Autumn 2009 41
Page 1 and 2: CheckMark T h e I n s t i t u t e o
Page 3 and 4: CheckMark A U T U M N 2 0 0 9 Check
Page 5 and 6: A Message from the Chair Along with
Page 7 and 8: (From page 3) From the LCO announce
Page 9 and 10: Sheila Fraser, James Goodfellow and
Page 11 and 12: Canada, shared prior year on-campus
Page 13 and 14: So You Want to Be CEO By Robert Gag
Page 15 and 16: C H A R A C T E R S Meet Jennifer E
Page 17 and 18: Career Information News ICAO Board
Page 19 and 20: The names of the new FCAs are liste
Page 21 and 22: that regular health insurance plans
Page 23 and 24: (From page 19) and years of experie
Page 25 and 26: Bruce Singer, Chartered Accountant
Page 27 and 28: places where they were now working.
Page 29 and 30: Eight CAs Honoured with ICAO Award
Page 31 and 32: Kwan - Precy Kwan - Vivian Kwok - Y
Page 33 and 34: How to Implement a Paperless Office
Page 35 and 36: from a document displayed on one mo
Page 37 and 38: CA Authors Enough Bull David Trahai
Page 39 and 40: Institute Sponsors Boys and Girls C
Page 41: Golfing for Charity To extend the r
Page 45 and 46: and those financial statements fail
Page 47 and 48: Manulife one isoffered through Manu

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