Tax Matters: What would you do if you found
on the street?
Vol. 39 / No. 1 • SPRING 2012
A PUBLICATION OF THE CERTIFIED GENERAL ACCOUNTANTS ASSOCIATION OF BRITISH COLUMBIA
>
Spring fashion:
What’s in style
Global BC’s
Steve Darling is
going green
>
>
Susan Payment, CGA
40069088
Tips on running
your own firm
19
38
26
Vol. 39 / No. 1 • SPRING 2012
features
19 Spring fashion
report
Look your best this season with these stylish
tips from Catherine Dunwoody
contents
26
30
Anchoring energy
Global BC’s Steve Darling goes green on and
off the job
Powerful woman, a capital
idea
A profile of Victoria City Manager Gail
Stephens, FCGA
views
spotlight
07 taxmatters
33 keepingTabs
10 techview
36 currentAssets
Ed Kroft offers guidance on
non-taxable receipts
Alan Salmon checks out all
the latest tech products at
CES 2012
12 periscope
Travel smart with your smartphone
14 ethics in focus
Evaluating an ethical
dilemma
34 publicpractice
Edifier
CGAs in the news and
members on the move
A roundup of all the latest
gadgets, tech gear and apps
38 snapShots
Photos from CGA-BC events
40 partingShot
A Q&A with Peter Klotz, CGA,
budget manager for the B.C.
Public Service Agency
42 morethanNumbers
Letting the data tell the
story
Interested in starting your
own firm? Here are the five
biggest challenges you’ll face
10
You can follow CGA-BC
on Facebook, and on Twitter at
www.twitter.com/cgabc
Cover photo by Ron Sangha. Susan Payment, CGA, presents a chic
corporate image as a Partner with MNP Management.
outlook 03
>
editor’smessage
outlook
Social media is taking the world
by storm. Twitter not only breaks
the news, it becomes the news as
participants send out eyewitness
accounts and people on the sidelines become citizen journalists.
And while Twitter only allows a
person to write 140 characters, it’s
amazing how much information
can be published when a sharp
mind meets a careful editor.
At Outlook, we are allowed a
few more characters, but it’s still
a challenge to condense some of
the great ideas being expressed
in these pages each quarter into
an opening column.
The idea of apparel proclaiming the man may have first
executive committee
huge Consumer Electronics Show
in Las Vegas and the tech stuff
we can expect to see in the coming year. What we see in Vegas
often moves well beyond Vegas.
Current Assets tempts us with
gadgets that allow us to work
from warmer climes so that we
can truly stay connected.
Speaking of social media, Darci
Larocque, a speaker at CGA’s IT
Forum, has some useful tips on
how CGAs can maximize their
smartphone.
On the eco-front, we also
feature Global BC’s Steve Darling,
who talks about how easy it is to
go green.
Finally, our ‘Pride of One’
Dressing for success, green journalism and what
happened in Vegas
Outlook in 325 words or less
appeared in Hamlet, but it’s a concept that is increasingly relevant
as the workplace becomes more
spirited with the rise of TV shows
like Mad Men and greater competition for jobs. So it is that Outlook
continues its regular feature by
Catherine Dunwoody on what
the well-dressed CGA should be
wearing to the office.
We also have a first-hand
account by Alan Salmon of the
campaign continues to spotlight
great CGAs like Gail Stephens,
FCGA (one of the 100 most
powerful women in Canada), and
Peter Klotz, CGA (who shares his
experiences as a CGA with the
B.C. government and his role in
the Southern Vancouver Island
chapter).
And if you enjoy an article or
have some additional comments,
be sure to tweet your views.
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04 outlook
letters
Importance of the
Foundation
The CGA-BC Educational Foundation came into existence in 1988
with the mission of providing
financial assistance to deserving
students pursuing the CGA designation and to promote excellence
in professional accounting education. Between November 2010 and
November 2011, the Foundation
gave $42,000 in bursaries to 30 CGA
students in B.C. I would like to share
my personal experience as a bursary recipient from the Foundation.
My wife and I used to work two
or three jobs before I enrolled in
Level 1 of the CGA program in
1996. Our day started at 7:00 a.m.
We went to work on bikes for one
and a half years, working together
at the same factory. After our first
shift ended at 2:30 p.m., we biked to
McDonald’s and worked there until
8:30 p.m. or later. Sometimes we
did not see each other on Sundays.
When I secured another job in Richmond, we got a beat-up Hyundai.
When my wife was pregnant
with our first daughter, she got laid
off from her full-time job. Her Employment Insurance (EI) benefit was
quickly exhausted two months after
our daughter was born in January
1997. As a result, she was back to
working part-time at McDonald’s.
Our financial situation was in the
red and we were slowly eating up
our small savings.
I worked the day shift and she
worked the afternoon shift. No extra
money was available for a babysitter. So, we took turns caring for our
child. After one year on the CGA
program, I was eligible to apply for
a bursary from the Foundation. I
applied for it and was awarded the
bursary to cover the cost of my level
2 course fees. It was a big help.
I continued my studies and
worked a full-time job with just
above minimum wage and a parttime job at McDonald’s. While I was
at the level 4, I was laid off from my
full-time job. My wife and I continued working part-time at McDonald’s for five years. As an accounting
student, I watched our spending
at all times. We used a credit card
to defer our monthly grocery bills. I
again applied for the Foundation’s
bursary and obtained the financial
assistance for another two years.
Even then, I had to take two terms
off to improve our financial position.
Without the assistance from the
Foundation, our financial position
would have been in a much worse
position. The assistance helped me
continue and complete my CGA
studies. I became a CGA member in
December 2003. I further continued
my studies and obtained an MBA
degree in June 2008.
Getting help when you need it is
priceless. Without it, anything could
have happened, including quitting
the CGA program altogether. I feel
very grateful to the Foundation and
salute their mission of providing
a helping hand. I urge my fellow
CGA members who are able to, to
support the Foundation’s cause.
Remember that getting help when
you need it is priceless.
Khin Tan, MBA, CGA
Surrey/Langley/North Delta
Chapter Vice-Chair
Editor’s note: Thanks to the
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Blair Mackay Mynett
Valuations Inc.
is the leading independent business
valuation and litigation support practice
in British Columbia. Our practice focus
i s o n busi n e ss valu atio n s, m e rge rs
and acquisitions, economic loss claims,
forensic accounting and other litigation
accounting matters. We can be part
of your team, providing you with the
experience your clients require.
Suite 1100
1177 West Hastings Street
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Telephone: 604.687.4544
Facsimile: 604.687.4577
www.bmmvaluations.com
Left to Right:
Vern Bla i r, Cheryl Shearer, Rober t D. Mackay,
Kiu Ghanavizchian, Chad Rutquist,
Gary M. W. Mynett, Chris Halsey-Brandt,
Andy Shaw, Jeff P. Matthews, Farida Sukhia
outlook 05
Ed Kroft, QC, LLB, LLM, CGA (Hon.)
taxmatters
H
ow many of you
wish that you could
report non-taxable
items on your tax
returns? What if you found a
bag of money on the street?
How would you deal with
the funds for income tax
purposes?
You may be puzzled by
my question as you may
be thinking that there is no
need to report non-taxable
receipts. For example, casual
gambling winnings, lottery
winnings and gifts fall into
this category. The word
amount was received during
the taxation year but that the
amount was not taxable for
the reasons stipulated. This
technique may not appeal to
all of you.
Some of you may be of
the view that there is no
obligation to disclose nontaxable receipts and the
need to disclose something
unnecessarily is imprudent.
That is a school of thought
that is appropriate in certain
circumstances. It is likely that
large non-taxable receipts will
be subject to audit scrutiny
What would you do if you found a bag of money on the street?
Reporting Non-Taxable Receipts
“windfall“ is sometimes used.
The most common non-taxable receipt is the proceeds
from the sale of a principal
residence. This receipt may be
reported on a tax return on
either Form T2091 or T1255,
whereas the others mentioned above are typically not
included on a return.
Why then would someone
report amounts on a return
as “non-taxable”? Disclosure
starts a limitation period
running in respect of the
prospect of reassessment
of the non-taxable capital
receipt. If a taxpayer discloses
having received an amount,
the Canada Revenue Agency
(CRA) cannot make a successful claim that the taxpayer
made a misrepresentation on
the tax return.
So what do some taxpayers do if they want the CRA
to look at an amount on the
return and then issue a notice
of assessment to start the
limitation period running? A
taxpayer may put a note in
the return claiming that an
and, if assessed as income,
will likely be the subject of
an appeal in at least the Tax
Court of Canada (TCC) if not
the Federal Court of Appeal.
It is customary for the analysis
of non-taxable receipts,
often known as “nothings,”
to revolve around paragraph
39a) and subsection 9(1)
of the Income Tax Act. The
leading cases considered are
Cranswick, a 1982 decision of
the Federal Court of Appeal,
and Schwartz, a 1996 decision
of the Supreme Court of
Canada.
So why am I writing this
column in 2012 about nothings? There have been two
recent court cases decided by
the TCC in which taxpayers argued that a so-called nothing
was received and the taxpayers claimed that no tax was
therefore payable. The cases
were Morguard Corporation v.
The Queen, 2012 TCC 55, and
Johnson v. The Queen, 2011
TCC 540.
In Morguard, Justice Boyle
had to decide whether a
“break fee” was an income
or capital receipt. During an
unsuccessful takeover bid,
the corporate taxpayer negotiated an agreement with the
target corporation, Acanthus,
under which Acanthus would
support the taxpayer’s bid,
but would pay the taxpayer
a “break fee” if it decided to
withdraw its support for the
taxpayer’s bid and to accept
another bid, which is what
ultimately happened. In
reassessing the taxpayer for
1997, the Minister included as
income the $7.7 million break
fee the taxpayer received
from Acanthus. In dismissing
the taxpayer’s appeal, the
TCC concluded that: (a) the
taxpayer’s continuing and
recurring business included
acquiring significant controlling positions in public real
estate corporations; (b) the
$7.7 million break fee was
therefore received by the
taxpayer in the ordinary
course of its regular commercial business, and hence was
income in its hands; and (c)
the taxpayer’s argument that
the $7.7 million constituted a
capital receipt was untenable.
Justice Boyle stated that
the taxpayer was careful not
to use the word “windfall” and
called the break fee a nontaxable capital receipt. He
proceeded to analyze the tax
law relating to windfalls and
stated the following:
“[31] Morguard’s primary
position in this appeal is that
Ed Kroft, QC, LLB, LLM,
CGA (Hon.), is a partner
with Blake, Cassels &
Graydon LLP. He is a
member of the firm’s Tax
Group and leader of its
Tax Controversy & Litigation Group.
it received the break fee as a
non-taxable capital receipt.
[32] The leading decision
addressing the law applicable
to the characterization of receipts as windfalls not subject
to tax is that of the Federal
Court Appeal in The Queen v.
Cranswick, [1982] 1 F.C. 813,
82 DTC 6073. Justice Bowie of
this Court had occasion to review the Cranswick factors in
Lavoie v. The Queen, 2009 TCC
293, 2009 DTC 1183. Bowie
J.’s decision, including his application of the law set out in
Cranswick, was upheld by the
Federal Court of Appeal: 2010
FCA 266.
[33] In Cranswick, the Federal
Court of Appeal considered
seven factors that were all
relevant although none conclusive. These were:
1. Was there an enforceable
claim to the payment?
2. Was there an organized
effort to receive the payment?
3. Was the receipt sought
after or solicited in any
manner?
4. Was the payment expected
to be received?
5. Was there any foreseeable
element of recurrence?
6. Was this a customary
source of income to the
taxpayer?
7. Was this in consideration
of, or in recognition of,
property, services or
anything else provided
or to be provided by the
taxpayer either as a result
of any activity or pursuit
of gain carried on by the
taxpayer or otherwise?
[34] In Morguard’s case,
its receipt of the break free
completely fails factors 1,
2, 3, 4 and 7. Factor 5 could
be argued both ways since
break fees are a normal part
outlook 07
of contested and friendly take
over bids. With respect to
factor 6, it can at least be said
that similar break fees were a
customary potential source
of income given Morguard’s
business acquisition strategy.
There is no doubt that, having
considered and balanced the
Cranswick factors, Morguard
did not receive a non-taxable
windfall.
[35] The taxpayer’s argument
is somewhat more nuanced,
perhaps out of necessity, than
to follow a traditional windfall
analysis. Morguard argues that
the break fee received should
first be characterized as being on capital account and
not income account. Next, it
argues, the capital receipt did
not relate to a disposition by
it of any property and thus
cannot give rise to a taxable
capital gain. Finally, it argues
that none of the other provisions of the Income Tax Act
brings such a capital receipt
unrelated to a disposition of
property into income. It can
be noted that in order for a
receipt to be characterized as
a windfall applying the Cranswick factors, one would also
have to meet each of these
three elements of Morguard’s
argument in order not to be
taxable and to be characterized as a windfall in any event.
[36] As described in detail
below, even this nuanced
argument of the taxpayer
cannot succeed as I do not
accept that the break fee
should properly be characterized as a capital receipt. In any
event, I remain of the view
that the traditional Cranswick
analysis is the correct one to
be followed in the case of a
business-related receipt and
in this case gives rise to a clear
and correct answer on this
aspect. “
08 outlook
In Johnson, Justice Woods
dealt with amounts innocently received by the taxpayer
as an investor in what was
later discovered to be a Ponzi
scheme run by someone
called Lech. Justice Woods decided that the amounts were
not taxable as “income from
a source” and therefore were
not taxable under paragraph
3(a) of the Income Tax Act. Her
analysis referred to the Cranswick and Schwartz cases and
took the following form:
which typically flows from
it as the expected return.
[…]
“[34] Pursuant to paragraph
3(a) of the Act, a taxpayer is
subject to tax on income from
a source. The provision reads:
3. The income of a taxpayer
for a taxation year for the
purposes of this Part is the
taxpayer’s income for the
year determined by the
following rules:
(a) determine the total of
all amounts each of
which is the taxpayer’s
income for the year
(other than a taxable
capital gain from the
disposition of a property) from a source inside or outside Canada,
including, without
restricting the generality of the foregoing,
the taxpayer’s income
for the year from each
office, employment,
business and property,
[…]
(Emphasis added)
[36] Justice LeDain also
cited with approval a list of
relevant criteria that had been
provided by Mr. Cranswick’s
counsel (the Respondent). It is
reproduced from page 6075
of the decision.
(a) The Respondent had no
enforceable claim to the
payment;
(b) There was no organized
effort on the part of the
Respondent to receive the
payment;
(c) The payment was not
sought after or solicited
by the Respondent in any
manner;
(d) The payment was not
expected by the Respondent, either specifically or
customarily;
(e) The payment had no
foreseeable element of
recurrence;
(f ) The payor was not a
customary source
of income to the
Respondent;(g) The payment was not in consideration for or in recognition
of property, services or
anything else provided
or to be provided by the
Respondent; it was not
earned by the Respondent, either as a result of
any activity or pursuit of
gain carried on by the
Respondent or otherwise.
[35] The approach that
should be taken in applying
this provision was described
by LeDain J. in Cranswick, at
p. 6076.
[…] In the absence of a
special statutory definition
extending the concept of
income from a particular
source, income from a
source will be that which
is typically earned by it or
[37] The application of these
principles is difficult in this
case. On the one hand, the
returns by the appellant do
have some characteristics of
income from a source in that
the appellant’s capital was
provided to Lech and she did
receive something in return.
On the other hand, in reality
there was very little connection between the capital and
the Net Receipts. Overall, I
am not satisfied that there is
a sufficient connection between the capital and the Net
Receipts that would justify a
conclusion that the capital is
the source.
[38] First, nothing was actually earned with the capital.
The appellant thought that
the capital was being invested
but that was not the reality.
The Net Receipts were nothing more than the shuffle
of money among innocent
participants. The nature of the
Net Receipts should reflect
what they actually were, and
not simply what the appellant
thought they were.
[39] Further, the Net Receipts
were not in satisfaction of the
appellant’s agreement with
Lech. That agreement was to
pay the appellant the earnings from investing her funds.
Lech had no intention of complying with that agreement.
[40] In reaching this conclusion, I have taken into
account that the arrangement between Lech and the
appellant was not a loan.
The fact that Lech provided
post-dated cheques to the
appellant makes it look like a
lender-borrower relationship.
However, Lech acknowledged
in writing that the arrangement was a trust. In the face
of this documentation, I
would not conclude that the
arrangement was a loan.
[41] The conclusion is also
reinforced by the criteria set
out in Cranswick.
(a) Did the appellant have
an enforceable claim
against Lech for the Net
Receipts? The answer is no.
The appellant had a legal
right to have the capital
invested on her behalf. She
did not have a legal right
to the Net Receipts.
(b) Was there an organized
effort on the part of the
appellant to receive the
Net Receipts? The answer
is no. The appellant made
an effort to receive investment returns, not fraudulently obtained funds.
(c) Were the payments
sought after or expected?
The answer is no. The
appellant did not seek
or expect fraudulently
obtained funds.
(d) Did the Net Receipts have
the foreseeable element
of recurrence? Although
payments were made to
the appellant over a long
period of time, the appellant was not aware of the
nature of the payments.
The true nature of the
payments was not foreseeable.
(e) Was Lech a customary
source of income? For the
same reason, Lech was not
a customary source of income. He was a customary
source of something, but
not income.
(f ) Were the amounts earned
or paid as consideration?
Although Lech would not
have made the payments
to the appellant if she had
not provided funds to
him, I do not think that the
Net Receipts are properly
described as earned or
paid in recognition of this.
There was no bargain on
the part of Lech. He did
not pay the Net Receipts
as consideration.
It is likely that
large non-taxable
receipts will be
subject to audit
scrutiny and,
if assessed as
income, will likely
be the subject of
an appeal.
That issue should be left for
another day.
[43] Second, the respondent
has not suggested that the
Net Receipts are business
income to the appellant. It
is acknowledged that the
appellant was not part of
the illegal business that Lech
engaged in.
[44] I would also briefly comment concerning the possible
application of the surrogatum
principle, although this was
not raised by the parties. This
principle has generally been
applied where a taxpayer
is paid an amount in lieu of
income pursuant to a legal
right: Schwartz v The Queen,
96 DTC 6103 (SCC), para 45.
In this case, the surrogatum
principle has no application
because the appellant was
not paid pursuant to a legal
right.
[45] For these reasons, I
have concluded that the Net
Receipts are not income from
a source.”
Both the Johnson and
Morguard cases are now under
appeal to the Federal Court
of Appeal. Keep your eyes
on these cases and how the
appellate court will analyze
them and keep looking for that
bag of money on the street.
Or maybe you would settle for
just a loonie or toonie?
[42] I would make a few
further observations. First, I
have found that the arrangement between Lech and the
appellant was not a loan. It is
not necessary that I consider
whether the returns would
be income in that case.
outlook 09
Alan Salmon and Brian Tankersley
techview
T
he International
Consumer Electronics Show (CES) is
held in Las Vegas
every January and it attracts
over 150,000 attendees
from around the world.
CES is known as the place
where buyers and the press
can check out the newest
gadgets and home entertainment gear.
The products and services
of most interest to accounting professionals are grouped
into a number of categories,
including personal comput-
Personal Computers
Ultrabooks are super-thin
(less than 0.8”) or super-light
(under 3.1 lbs) laptops with
long battery lives (5-8+
hours). Similar to a Windows
version of an Apple MacBook
Air, these devices were on parade around the showroom
floor. The gains in boot speed
and battery life are amazing
when compared to my traditional Windows laptop’s slow
boot performance.
Some of the most interesting devices include:
• Samsung’s Series 9 Note-
Fine balance between leading and bleeding edge
The Gadget Report from CES 2012
>
ers, staying connected, scanners and imaging, mobile
devices and applications, and
security and authentication.
Let’s take a look at the latest
offerings in each of these
areas.
10 outlook
book, which is impossibly
thin and light compared to
traditional laptops.
• Lenovo’s IdeaPad Yoga
Ultrabook, which folds
over to form a slate PC, and
which won the 2012 Best
The International Consumer Electronics Show, one of the largest
trade shows in the world, was held in fabulous Las Vegas from
January 10-13, 2012.
of CES Ultrabook award
(and was a finalist for the
CES Best of Show award).
• The ASUS ZENBOOK UX31,
which has a form similar
to the current MacBook
Air models, and is a very
impressive device.
The Ultrabooks represent a
good compromise between
a full-sized desktop or laptop
and a tablet. I am moving
to the HP Ultrabook as my
backup notebook: eight
fewer pounds to carry when I
am travelling.
Windows 7 slate PCs
were present, including the
Samsung Series 7, which
performed a full cold boot
of Windows 7 in about 13
seconds and resumed in less
than 5 seconds. The device
starts at $1,299, and includes
base specs such as a 128
GB SSD, 4 GB of RAM, a Core
Alan Salmon is a leading
authority on accounting
technology. He is the CEO
of K2 Enterprises Canada, a
North American consulting
firm providing technology
training to accountants. In
addition to his work with
consultants, accountants
and software companies in
both Canada and the U.S.,
he is the chairperson of
the Accounting Technology
seminar series. He can be
reached by email at alan@
k2e.ca or by visiting www.
k2e.ca.
Brian Tankersley, CPA,
CITP, is the technical editor
of the CPA Practice Advisor
(CPAPracticeAdvisor.com)
and is an associate with
K2 Enterprises (www.k2e.
com). He can be reached at
brian@k2e.com.
i7 processor, WiDi wireless
display technology and a
micro-HDMI jack.
There were some other
interesting personal computers on display, including the
Lenovo IdeaCentre Q180,
which billed itself as the
“World’s smallest desktop
PC”. The unit is approximately
1” thick and doubles to 2”
thick with the add-on optical
drive. It could easily be used
as a home theatre PC or as a
thin client for connecting to
hosted desktops, and it uses
a fraction of the electricity
required by previous generations of hardware.
Staying Connected
Many products and services
on display aim to help businesses increase employee
productivity. Offerings of
interest to accounting professionals included Microsoft
Office 365 and ViaSat’s Exede
satellite Internet service.
Microsoft Office 365 is a
hosted version of Microsoft
Exchange and Microsoft
SharePoint that allows organizations to have enterprisegrade tools (like Outlook’s
shared calendars, SharePoint’s
intranet and extranet portals,
and spam/malware filtering) without the expense of
purchasing and maintaining
the related internal servers.
Office 365 gives even the
smallest business access to
enterprise-class email and
portals, Microsoft-operated
secure data centres and the
global support resources to
make the deployments successful.
Scanners and Imaging
Many new products on
display will make it easier to
outfit your home or mobile
office with an excellent-quality imaging device for under
$400. Users will still want to
>
that it will release versions of
its Internet-filtering product
for children for smartphones,
including Android and iOS
devices. The new mobile products will be released during the
first quarter of 2012.
The LG LSM-100 Mouse Scanner was interesting, but probably a
little “bleeding edge” for most offices.
use production-grade scanners
from Canon or Fujitsu, attached
to a dedicated personal computer, for in-office scanning.
Some notable options include:
• Fujitsu’s highly rated ScanSnap S1100, S1300 and
S1500 portable personal
scanners, which make it
easier for users to scan
anywhere.
• The Xerox Mobile Scanner,
a wireless device that can
be used to scan documents
and pictures without physically attaching the scanner
to your computer. This
product is currently available
through numerous online
retailers.
• Canon’s imageFORMULA
DR-P215 Scan-tini personal document scanner,
a TWAIN/ISIS-compatible
scanner that will scan up
to 15 two-sided pages per
minute (30 ipm) at 600 dpi
optical resolution (although
we think you should be using 300 dpi black and white
for document storage). The
device has a “Plug and Scan”
mode so you can use the
scanner without installing
device drivers on the supporting computer.
• The LG LSM-100 Mouse
Scanner has a camera in its
base and can be swiped
across documents numerous times to capture an
image. Although it is not
the most efficient device
for bulk document scanning, it is an interesting
way to capture a section
(or a column of text) from
a newspaper or a book.
This device is $149.90 and
is available through select
online retailers.
Mobile Devices and
Applications
Although neither Apple nor
Amazon had a booth to
show off their popular tablet
computers, literally hundreds
of vendors were present to
hawk accessories such as cases,
covers, applications and car
audio gadgets – as well as
many other useful devices and
applications.
For example, Intuit showcased the GoPayment mobile
credit card app. Company
representatives were giving
away the GoPayment card
reader for iPhone, iPod Touch
and many Android devices. Accountants who are members
of the QuickBooks ProAdvisor
Program have new merchant
service benefits for 2012,
making it very cost-effective to
accept credit cards.
Absolute Software announced that it is coming out
with a version of its popular
LoJack for Laptops service
on Lenovo Android tablets.
And Net Nanny announced
Security and
Authentication
Security is one of the most
significant areas of concern
for accounting professionals,
and many new devices will
make it easier to share data
with teams while keeping your confidential data
private. As accounting professionals learn more about
privacy and data security
laws, they realize that data
security breaches represent
a significant risk to their business and reputation. Many
firms are formalizing their
procedures to prohibit the
use of unencrypted email to
transmit data, and are implementing full disk encryption
on laptops, flash drives and
smartphones containing
confidential information.
The iTwin device allows
users to securely share information with a single person
by using encryption across a
high-speed Internet connection. Looking like a detachable
two-sided USB flash drive, the
device serves as a “cableless connection” to a remote
personal computer located
anywhere in the world. One of
the two flash drives is plugged
into each computer, and files
can be shared by installing a
simple program and granting the remote party access
to selected files or folders.
Each half of the iTwin serves
as the endpoint for a 256-bit
hardware-enabled encrypted
connection between Windows
and MacOS personal computers. The device can be configured to create a workgroup
for a team by linking multiple
iTwin devices to each other,
and can be remotely disabled
if the device is lost.
Conclusion
Once again, CES showcased
new technology that will
be useful to accountants in
the future. My favourite new
products were the Ultrabooks
– the rapid start-up and low
weight of these machines will
be extremely valuable to accountants who are out of the
office constantly.
>
Intuit’s GoPayment
provides a combined
hardware and software
solution, which converts many iOS and
Android devices into
a PCI-compliant credit
card terminal.
outlook 11
Darci LaRocque
periscope
W
e’ve all heard
the horror
stories: the
co-worker who
faced a thousand-dollar
phone bill for data roaming
charges after a long weekend
in the States, or the cousin
who racked up an even
higher bill when using his
phone while travelling internationally on business.
Recently, an American travelling in Canada accumulated
a $200,000 roaming bill while
vacationing in our country
ing apps, using iMessage
(iPhone Messaging) or BBM
(BlackBerry Messenger),
etc. All of these activities
use data. It is important to
know this because data
can be free if you understand how it works.
Let’s take a look at ways
to save.
Learn about add-on
plans
Do some research before
you go on your trip. Find out
how much an add-on plan
Some tips to prevent bill shock when you return from
a trip abroad
Travelling smart with your
smartphone
for three weeks. And I know
of a Canadian who returned
home to a $74,000 bill from
tethering his smartphone
while travelling.
You don’t need to make
these costly mistakes. As I’ll
explain in this article, following a few basic tips will
minimize costs and keep you
and your boss happy.
Let’s start with the basics.
When purchasing a smartphone, most of us will choose
a plan that includes voice,
SMS/texting and data. It may
seem elementary, but knowing the difference between
these three parts of your plan
is the first step to keeping
costs down.
• Voice requires a phone
number and lets you make
and receive phone calls.
• SMS (also known as texting) also requires a phone
number and lets you send
and receive text messages.
• Data is everything else, including browsing the web,
reading email, download12 outlook
will cost for your destination.
While the carrier’s add-on
plans can range from reasonable to expensive, they are
not as costly as going without
a plan!
Although your current
plan might be “unlimited,”
remember that this means
unlimited within your
home network. You will be
charged roaming fees as
soon as your phone connects to a carrier outside
your home network. Even
if you’re waiting to cross
the border into the U.S., a
U.S. carrier’s signal strength
may be stronger than your
carrier’s, so your device will
pick it up and you will incur
charges when you use your
phone for voice, text or data.
If you’re travelling to the
U.S., check out Roam Mobility
(www.roammobility.com), a
company that offers inexpensive plans by connecting you
directly to a U.S. network and
thereby eliminating roaming
fees. You can sign up online.
Although your
current plan
might be “unlimited,” remember
that this means
unlimited within
your home network. You will be
charged roaming
fees as soon as
your phone connects to a carrier
outside your
home network.
Darci LaRocque is the
owner and principal
trainer at Swirl Solutions, a company that
helps people become
more productive while
saving on their wireless
bills. Well known for her
BlackBerry Tips on the
national technology show
GetConnected TV, as well
as for her newspaper
and magazine articles,
Darci was awarded New
Entrepreneur of the Year
by the Kitsilano Chamber
of Commerce in 2009.
Turn off data
roaming
Find out how to disable data
roaming on your phone.
When you turn off data roaming, you will not be able to
access data once you leave
your home network. You can
still send and receive calls and
texts, and you can always use
Wi-Fi to get your data.
How do you turn off data
roaming? If you have an
iPhone, go to Settings >
General > Network > Data
Roaming and change your
settings. On a BlackBerry, go
to Manage Connections >
Mobile Network Options >
While Roaming.
Use Wi-Fi
When travelling – or even
within your home network
– using Wi-Fi is an excellent
idea. You can access the
Internet without incurring
charges or contributing to
your monthly data limits. You
probably know how to set
up your laptop on a wireless
network – just follow a similar
process for your smartphone.
Wi-Fi networks are available
in public spaces including
libraries, coffee shops and
hotels almost everywhere
in the world. They are often
free or may cost a small fee.
Take the time to enable the
Wi-Fi settings on your phone
before you go.
How do you enable Wi-Fi?
If you have an iPhone, go to
Settings > Wi-Fi > Choose a
Network; on your BlackBerry,
go to Manage Connections
> Enable Wi-Fi > Set up a
Wi-Fi Nework > Select a Wi-Fi
Network to Connect To.
Just say no to 411
The days of 411 directory
assistance charges are over –
particularly since your smartphone offers the same service
without the cost (which can
be up to $2.50 for each call).
Either use your browser to
find the information, use your
phone’s mapping feature or
download one of the many
apps from the BlackBerry
AppWorld or Apple App
Store, including those from
the Yellow Pages and Yelp.
Understand “local”
calls
“Local” calling depends on
whether you are placing or
receiving phone calls. Let’s
say you’re from Vancouver
and working in Toronto on
business. If you place a call
to a Toronto number, it’s
considered a local call and
long-distance charges won’t
apply. But if you answer a
call from that same number,
it is not considered a local
call and you will have to pay
long-distance charges.
So don’t forget: when
travelling, you shouldn’t
answer any calls or you will
incur long-distance charges.
Just check your call log and
call them back. Remember
this only works for local calls
in the Canadian city you are
in. You will still eat up your
allowed minutes, but you will
not have any long-distance
charges.
Make the best use of
your calling card
If you use your smartphone
to call your calling card to
make a long-distance call,
you may still incur longdistance roaming charges.
Check with the calling card
vendor first! It might be
cheaper to use the hotel
room phone, but again, do
your research before dialing.
Tether with caution
First off, what is tethering?
Let’s say you aren’t in a Wi-Fi
area, but you really need to
work on your laptop and you
require Internet access. If you
have your smartphone with
you, you can use your smartphone as a modem so that
your laptop can access the
Internet. In other words, you
are using your smartphone’s
carrier network to access the
Internet from your laptop.
Sounds awesome, right?
It certainly is. But know what
you’re getting into. Just
because you have a data plan
on your smartphone doesn’t
mean your carrier won’t
charge you extra to tether. Do
your homework first!
Save money on traffic
tickets
In most provinces and states
throughout North America,
it’s illegal to talk or text on
a handheld phone while
driving. To be safe on the
road – and to save the cost of
a ticket – make the most of
the many apps and devices
that allow for hands-free cell
phone use. There are lots
out there to help you if you
have to listen and respond
to emails and texts while on
the road. Check out swirlsolutions.com/drivesafe
for a list of
useful apps.
Know how
much data
you are using
Do you need a
math degree or
accounting designation to figure it all out?
No, but you will need to
do some research. Most
smartphone plans offer a
certain amount of data and
then charge you when you
go beyond that limit. But just
what is 1 MB of data? Rogers
outlines how much data is
eaten up by typical tasks,
such as checking an email (4
KB), a sports score (6 KB), the
weather forecast (8 KB) or a
There’s no need
for shock when
opening up your
smartphone bill.
You can save
money by thinking smarter and
making the most
of your device’s
capabilities.
news headline (10 KB).
It is a bit confusing, so
don’t be afraid to do some
online research or call your
wireless provider to ask questions. One day there may
be a true all-inclusive plan,
but until then you can use
the features on your phone
to find out how much data
you are using. You can also
download apps that let you
input your plan information and the app will then
calculate how much data you
have used and what the cost
is for any overages. Check out
Telicost-Lite or BlackBerry’s
Cell Manager.
Final thoughts
There’s no need for shock
when opening up your
smartphone bill. You can save
money by thinking smarter
and making the most of your
device’s capabilities – so you
can have that second expensive latte while vacationing
on the Avenue des ChampsÉlysées.
Check out
swirlsolutions.com/
recommendations
for more recommended
apps and tips for staying
connected.
outlook 13
By Michael McDonald, PhD, CGA (Hon.)
ethics in
THE DILEMMA:
Ann Sampson is a CGA working in the Lower
Mainland. Last week she had a phone call
from her sister Kate. On the advice of a local
CGA, Sam Lo, Kate bought what she thought
was a thriving restaurant, motel and gas bar
located in a small town in the Interior. Kate tells
Ann that she now believes that Sam seriously
underestimated the costs of financing the
purchase and overstated the financial viability
of the three businesses. Ann tells Kate what she
would do if she had been advising her on the
purchase. Kate claims that Sam missed several
key steps that Ann mentioned. Ann commiserates with Kate and suggests that Kate talk to
Sam again, and if she is unsatisfied, she should
contact CGA-BC.
This week Ann had a phone call from a very
angry Sam Lo. He said that Ann’s sister Kate
was going around town “bad-mouthing” him to
local business owners and citing her sister Ann
as an authority on “what a competent accountant would do.” Sam claims that Ann has acted
unprofessionally by not approaching him first
with her “accusations.” Sam ends the call with
an abrupt “You better fix this.”
What, if anything, should Ann do?
14 outlook
A Familiar Situation
Professionals are often
asked to comment on
particular cases by acquaintances, friends and, in this
case, family members. In
such a situation, there is
the risk that innocently
offered advice may be
cited out of context and
create tensions with professional colleagues. This is
apparently the situation
here. After listening to her
sister Kate’s concerns, Ann
focused on the actions
that she would take in
the situation described by
Kate. Thus, Ann’s opinions
carry the explicit or implicit
disclaimer, “Relying solely
on the situation as you
describe it, I would ….” Ann
has not taken Kate on as
her client and she has not
reviewed the records of the
property purchase. If Kate
were Ann’s client, then Ann
would have had the obligation to review all the records and, if there were any
ambiguities or concerns, to
discuss the situation with
Kate’s accountant Sam.
It is also relevant that
Ann told Kate that a client
who had concerns about
Michael McDonald is
Professor Emeritus of
Applied Ethics at the W.
Maurice Young Centre
for Applied Ethics at the
University of British Columbia. In 2006, McDonald received an Honorary
CGA for his extensive
work in accounting ethics
education. McDonald
welcomes suggestions
for new cases and solutions for this column.
her accountant could raise
the matter with CGA-BC.
There is no suggestion
here that Ann is planning
on raising any concerns
about Sam’s conduct with
CGA-BC.
Prudent Behaviour?
As Ann is a CGA, she is
expected to abide by
the Association’s Code of
Ethics. The initial concern
is how Ann handled her
sister’s complaints. Ann
has created a serious situation for herself. Criticizing
Sam without giving him
an opportunity to explain
his actions has resulted in
a colleague’s reputation
being tarnished. Rule R105
Criticism of a Professional
Colleague requires a member to first submit their
criticism of a professional
colleague to the individual
focus
in question before taking
any further steps. If Ann
had gathered pertinent
information from her sister
without commenting on it,
and then gained Kate’s consent to discuss concerns
with Sam on Kate’s behalf,
Sam would have had a
chance to explain himself.
Facts unknown to Kate or
not divulged by her to Ann,
may have resulted in Ann
gaining a much different
viewpoint to the entire
engagement.
Although Ann is limited
in repairing Sam’s reputation with business owners
in his community, she can
start with apologizing to
Sam. This is an important
first step, because Sam
now has cause to potentially report Ann to CGA-BC.
Hopefully making contact
opens up the communi-
cation between the two
CGAs because Ann, with
her sister’s permission,
still needs to address the
engagement issues. If
discussion with Sam does
not prove to satisfy Ann in
how the engagement was
carried out, she could then
direct her sister to file a
complaint with CGA-BC. At
this point, it is likely Kate,
Sam’s client, who would file
the complaint.
Should Kate choose not
to complain to the Association about Sam, this does
not alleviate Ann from reporting the practitioner to
CGA-BC if she has competency concerns about Sam.
Ann’s next step would be to
gain her sister’s consent to
give Sam written notification that she will be reporting him to the Association,
citing Rule R105.
Next Issue’s Dilemma:
Sam Sangiovese has a problem. Last year, he had a disagreement
with his senior colleague Suzanne Muscadet. Suzanne tried to pressure Sam into using an inappropriate method for reporting corporate
net income in order to prepare for their company’s initial public offering (IPO). Sam strongly resisted the pressure and finally told Suzanne
he would have to report her to CGA-BC if she continued to insist
on overstating corporate income and profits for the IPO. Suzanne
ultimately backed down and agreed with Sam about the appropriate
valuation method. Sam was quite relieved when Suzanne did this.
However, a year later the matter was raised in a different form. Sam
had a request from the head of human relations at Sylvaner Enterprises for a reference regarding Suzanne’s job application for the position of Chief Financial Officer (CFO). While Sam thinks that in many
respects Suzanne has the right qualifications for the position, he has
serious doubts about Suzanne’s integrity. He believes that Suzanne
only agreed with him about the IPO valuation because of the threat
to file a complaint with CGA-BC. However, the fact remains that she
did back down, which leads Sam to believe that matter is now closed.
What, if anything, should Sam say about Suzanne’s qualifications
for the CFO position?
Please email us your thoughts on this ethical dilemma.
We accept anonymous submissions provided we can verify
that you are a CGA or student. Send your feedback to
edowning@cga-bc.org.
outlook 15
Adlkirchner, Loretta K
Agnoloni, Andrea
Aharon, Devora
Ahlefeld, Denné L D
Ahmed, Shahid
Ahrens, Angela
Aitken, Kathryn A
Alcorroque, Nick H
Allen, Annette I
Allen, G W Richard
Allingham, Garry I
Alore, Nikki
Amin, Sunil
An, Robert Yuan
An, Seung Jun
Anand, Sanjeev
Ananthanarayanan,
Shivakumar
Andani, Ashakali G
Andersen, Donald E
Anderson, Gerald H
Anderson, Leona D
Anderson, Louise C
Anderson, Lynn S
Anderson, Michael R
Anderson, Valerie Ruth
Andrew, Norah F
Androsiuk, William M
Aniamaka, Jasper C
Arbic, Daniel A
Asaye, Kagnew Y
Aske, Terry M
Astalnok, Julia Mary
Astorino, Johnny
Atchison, Brad J
Atwal, Sonya K
Au Yeung, Joseph
Au-Yeung, Albert Y
Avery, Nancy J
Avery, Ron E
Azar, John W
Babcock, Geoffrey B
Babooram, Ookoom
Bacha, Diane Catherine
Baena, Anthony G
Bai, Cherry Yi
Bai, Ou Brian
Baird, David L
Baker, Mary McCulloch
We salute the people who donated to the
Balaji, Kanchanamala
$50-$99
David F
Barnwell, J A
CGA-BC Educational Foundation in 2011. Bolognese, Silvano G Balfour,
Bamrah, Balvinder Kaur
Bao, Jane Jie
Cook, Cayman A
Barden, Blaine
Crecco, Ugo
Baric, Mary
Das, Purabi
Barkusky, Michael
Davidson, Murray C
Barnard, Jennifer P
Dean, Cynthia L
Barnett, Dean H
Duggan, Barry F
Barrett, Jrover Anthony
Ell, Michael F
Barsoum, Yasser
Felix, Pamela Jane
Barton, Hanna E
Forrest, Connie
Bassir, Samareh
Froese, Anna
Bayanpour, Nikta
Gilchrist, Ann M
Beachy, Susan Irene
Grundy, Andrew P
Beausoleil, Kevin Dale
Guenette, Bruno J J
Beck, Steven J
Harris, Peter
Begley, Katherine
Henri, Rose Irene
Lung, Josiah
Atchison, Glenn A
Benitez, Gonzalo A
Idema, Wendy J
MacKenzie, Ursula E
Bakhoven, Onno
Benke, Catherine M
Johnson, Terri Ann
Madhani, Bashir A
Barnes, Raymond A
Bennett, Cheryl D
Lai, Joyce
Main, Stuart G
Baxter, Douglas A
Bennett, Patricia A
Lewis, Bogumila
Mann, Pamela J
Becker, Michael H
Berg, Leslie S
Mackie, Ken
Martin, J George
Bentley, Robert M
Bernard, Donald A
Ng, Ida Pui Yu
Mawani, Nizarali I
Beynon, Sharon L
Berry, Sheldon L
Nguyen, Laura Cam
Bholah, Pradeep Lall B Mawji, Hanif M
Bertram, Diane M C
Dung
Maycock, Bruce F
Blamey, Brian R
Bettesworth, Grant
Ollis, E Keith
McCann, Marisa E
Botteselle, E Albert
Bettles, Gerald W
Pearson, Ivor D
McCourt, Philip J
Braun, Robert E
Bevington, Paul F
Pipars,
Patricia
A
McLean, Barry G
Brooks, D Joan
Bhalla, Yoginder
Rampton, Peter V
McLean, Randy R P
Brown, Gail Y
Bhangu, Baljit
Rand, Derek M
McPhillips, Nancy A
Brown, Robert D
Bharmal, Nizar Y
Rhodes,
Juliette
Milad, Sam Elias
Bryson, Susan L
Rutherford, Michael P Biddlecombe, Keith I
Mochizuki, Ellen M
Burkinshaw, Jim S
Biedka, Russell Edward
Sellars, J Wade
Morrow, David J
Cannell, William C
Shepherd, John David Biernacki, Dorota
Moyle, Lindsay P
Chan, Alvin K C
Elzbieta
Sladen, Leslie H
Nagra, Kamaljit K
Chan, Carlos K
Birch, Dorinda J
Needham, Marylyn W Smith, Beverley A
Chang, Ava
Nenshi, Nazir Hussein Tan, Khin Whee Maung Birch, Irene G M
Cheng, Peter C
Birchmore, Kenneth W
Tin Tun
Ng, Marine M
Cheung, Irene
Bjarnason, Sandra J
Tay, Cheng-Yan
Nielsen, S Dianne
Chow, Sabina G
Blackburn, Elaine M
Teasley, Howard
Nontell, Daniel
Cochrane, Al James
Teo, Cheng Kae Victor Blish, Sherry L
Alexander
Cooke, John W
Block, John Thomas F
Thanabalasingham,
Norman, Erika M
Crone, Robert A
Bloomer, Pamela A
Shayamala
Nunes, Barbara
Currie, Janice M
Thompson, Desmond J Bogle, Randy W
Nystedt, Janet A
Dakin, James B
Bonettemaker, Femia J
Torres, Judit C
Okanagan Chapter
Dallas, Laura
Boni, William D
Verhelst, Etienne D
O’Neill, Leo V
Darlow, Wayne B
Bonifacio, Giulio T
Wales, Angela Dawn
Oulton, Elizabeth M
Daykin, Roy
Bontron, Dennis R
Whyte, Swinton A
Overin, Philip T
Demello, Ross F
Borissov, Theodora
Williams, Pamela R
Patton, Florence J
Der, Andrea L
Born, Scott
Wilkinson, Robert B
Perger, Laszlo T
Dhiman, Paramjit
Boroomand-Tehrani,
Wong, Tommy G
Pfeffer, Walter G
Dronsfield, Diane M
Eleanor
Zorn, Nan L
Powell, Carol A
Duggan, Terry A
Bossenberry, Janis B
Pritchard, A L Ursula
Ebenezer,
Botrakoff, Carol I
Procure, Evelyn F
Devairakkam L
Bourne, J Douglas
$5-$49
Pryor, Jessie M
Elliot, Jeanne G
Bow, Stephen C
Aaron, Wendy Lynn
Quon, Marlene
Elliot, Norman J
Boyd, Marilyn J
Acheson, Bruce M
Rashed, Anneliese
Engels, Linda
Boyes, Aaron D
Adams, Ron M
Espenhain, Darlene M Ratcliffe, John C
Boyes, Harvey R
Adao Jr, Marciano P
Redekop, F Janice
Espinosa, Elizabeth
Reppenhagen, Eileen L Addei-Piprah, George Brackenbury, Gary W
Estock, Rita M
$2,000 or more
Au-Yeung, Yik Fung
Galloway Botteselle &
Company
Haziza, Clem A
Kemp Harvey Group Inc.
Richmond/South Delta
Chapter
Southern Vancouver
Island Chapter
Surrey/Langley/North
Delta Chapter
Tri Cities/Ridge
Meadows Chapter
thank you!
Ewert, Douglas W
Fairley, Darleen A
Fayad, Deborah A
Fedorchuk, Katy
Ferguson, Robert B
Flores, Jose
Forrest, Bryan H
Foster, Douglas M
Gallagher, Gordon B
Gariepy, Elspeth J
Gibson, Donna
Marguerite
Gorelik, George
Greig, Anne D
Griffith, Kenneth J
Guichon, Peter G
Hadfield, G Ross
$1,000-$1,999
Haines, Susan F
Burnaby/Royal City
Hamzagic, Sead
Chapter
Hansen, Pam M
Langbroek, Casey
Loren Nancke & Co. Inc. Hart, F Gordon
Heaver, Joan H
Marsh, J Alfred
Heuser, Bradley C
Marsh, Kenneth
Heywood, Guy
Pankratz, John C
Hillsden, Ronald A
Reid Hurst Nagy Inc.
Hinchey, W Grant
Spector, Stephen H
Hoff, Norman E
Waechter, Brenda L
Howe, Randy C
Joe, Lisa
Johnson, Frazer D
$500-$999
Jones, Alan F
Ahmed, Salim J
Kassam, Amin K
Allen, Lorraine E
Katzer, Robert J
Bordian, Kurt J
Kent, Sonny Cecil
Chong, Ida
Kirkham, Terry H
Dalmir, Hussain A
Klein, Sylvia B
Fraser Valley Chapter
Friedrich and Friedrich Kok, Roger B
Ladner, Jinny C
Corporation
Lake, William G
Lui, Kitty L P
Letendre, Patricia R
Nilson, Don
Lin, Zhen
Wu, Peter King Sai
Liu, Baojie
Lloyd, Elaine A
Lloyd, Laurie J N
$100-$499
Logue, Robert J
Allen, Sheri D
Lord, Catherine M
Andersen, Michael S
Louie, Candy K
Andreasen, Lee M
Rice, Sheryl L
Richardsen, Noll
Ross, Karen L
Rozynski, Barbara E
Schenkeveld, Karen L
Schmelzel, Alan D
Senae, Ann H
Shariff, Nasir K
She, Yu-Young
Sheikholeslami, Gita
Shum, Lisa Yuk-Chi
Singh, Shailendra
Yaswan
Sinitsin, C Paul
Sluggett, Frederick
John
Smith, Robert J
Sternitzke, Irene B
Symonds, James E
Tam, Kin Y
Tang, Selina Y
Thaker, Nira K
Thomas, James A
Thomas, James H
Trumpy, Chris M
Tsai, Chia-Fang Arin
Tuey, Donna S
Van Der Flaes, Patricia
Vanderzyl, Jenny I
Walper, Elizabeth Ruth
Webster, P Angela
White, Ivan S
Wiggins, John N
Willick, Carolyn S
Wong, Darrell M
Wong, Dennis K
Wong, Kenny Kek M
Wong, Shiu Lap Fanny
Wong, Stanley Chung
Hang
Wong, T C Patrick
Wong, William Dong
Fung
Woo, Katalina M
Wu, Johnson Y
Yee, Henry Yuen-On
Yu, Danny Kwok Hay
Brackett, Cheryl J
Bradley, William H
Brager, Lloyd R
Branter, Judith A
Bray, Peter D
Breisch, Noella N
Briggs, Kenneth E
Brosko, Suzanne Claire
Brovina, Larissa
Brown, David Leonard
Michael
Brown, Judith A
Browning, Keith D
Brun, Paul A
Bryson, John A
Buckland, Dorothy A
Bull, Beverly RoseAnn
Bullock, Robert D
Bunting, Gerald R
Burch, Sylvia Mary
Burns, Jane Ellen
Bursey, Dawn Marie
Bush, Michelle C
Butler, Elena
Butler, Robert J
Buxton, William C
Byers, Elizabeth A
Cadeau, Dale E
Cai, James G
Cain, L Grace
Calasin, Rolando D
Cam, Catherine C
Cameron, Anna May
Miller
Cameron, James
Douglas
Cameron, Lorraine D
Campbell, Douglas E
Cannon, Carol A
Cao, Jian Ming
Caplette, Robert J
Carroll, Roma M
Carter, Debra L
Carter, Janice M
Caruk, Keri
Casey, Anne C
Castles, Barry W
Cazander, Tjakko J
Chan, Alan Tat Hung
Chan, Anna Lai-Wah
Chan, Arthur Chun Chiu
Chan, Cecil Y
Chan, Daniel
Chan, Douglas J T
Chan, Eva Y
Chan, Fuk Yeung
Albert
Chan, Gary Wing Lok
Chan, George E
Chan, Herman
Chan, Hoi
Chan, Joseph J
Chan, Kam M
Chan, Kate F
Chan, Katherine
Wai Ling
Chan, Lin
Chan, Monica Y L
Chan, Selina Y
Chan, Victor W
Chan, Wai Moon
Chan, Winnie May L
Chang, Daisy
Chang, Irene Oi Keng
Chaplin, Gurjit
Chapman, Douglas R
Chapman, Holly Y
Chapman, Kathleen M
Charania, Fatehali A
Chase, James Ernest
Chaudhry, Lokesh
Che, Bernard K C
Cheah, Carrie
Cheetham, Frank
Lindsay
Chen, Jeanne Jing
Chen, Jing
Chen, Joyce Chao-I
Chen, Ming Fang
Chen, Stephen Jian Qi
Chen, Valerie Kay
Chen, YunWen Annie
Cheng, Hon Nin Louis
Cheng, Joseph S
Cheng, Lily Li
Cheng, Linda S M
Cheng, Paul Fu Yee
Cheng, Steven Carl
Chesley, Mark S
Cheung, Alice Yan-Yan
Cheung, Doris Shuk
Hang
Cheung, Freeman K L
Cheung, Ivy Wai Mun
Cheung, Louis Shek Wo
Cheung, Mimi C
Cheung, Raymond
Cheung, Ricky Tak-Hon
Cheung, Sammy W
Cheung, Whyte Kit-Wai
Cheveldave, Jennifer A
Chew, Monty
Chiang, Michael
Man-Wah
Chiang, Yah Fen Ku
Chiem, Bang Hung
Chikhlia, Biren T
Ching, Carolyn Jean
Chiong, Evon Wean
Shee
Chisholm, Merle A
Chiu, Betty K F
Chiu, Fung Ling Alice
Chiu, Judy Lin Pik
Chivers, Barry J
Cho, Allan
Choi, Janet G
Chong, Michele C
Chong, Philip B K
Chou, Frank Yaw-Kuen
Chow, Oliver W K
Chow, Raymond K
Chow, Wing Kit
Choy, Henry Gee Tin
Christiansen, Stephen G
Christie, David
Chu, Daisy Pui Kay
Chu, Jessie Sui Chau
Chu, Josephine K
Chu, Peter S
Chua, Audrey
Chuang, Winston W
Chun, Daniel S
Chung, Mayme W
Chung, Nelson C
Chung, Raymond
Edward
Ciccozzi, Brian D
Cillo, Tom
Clancy, Paula
Clappison, Margaret A
Clark, Bryce A
Clark, George Terry
Clark, Howard
Clark, Peter D
Cliff, Douglas C
Cmolik, Ellen L
Coan, Robert W
Cochran, Arlana M
Coffey, Deborah J
Coleman, Tina Y
Collet, H Ingrid
Collins, Aaron John
Collins, Nancy Lynn
Collins, Teresa L
Conick, Nancy J
Connell, Grace Wai-Fun
Cooper, David Edward
Cooper, Douglas E
Cooper, Gary Douglas
Corbo, Tina
Cordeiro, Carlos P
Cormier, Yvette S
Costo, Rogelio A
Cousins, Graham W
Cove, Carla Dyan
Cowdell, M G
Cox, John Douglas
Cox, Kevin M
Craig, Roselyn J
Cramm, Graham B
Crawford, J E
Creighton, Maria Luisa
Cridge, Michael E
Cronie, Allan J
Cross, Lorna G
Crown, Stuart F
Cruz, Gerardo B
Cui, Edward
Cullen, Gerald George
Cushing, Diane
Elizabeth
Custodio, Luis G
Cutforth, Carol A
Cymbaluk, Jean M
Da Silva, Damian
Dagneau, Guy A
Dahya, Azimali M
Dakin, Karen R
Dakin, Marcia
Christine
Danbrook, Donald R
Dane, Spencer W
Dang, Guangxu
Danielov, Michele A
Dardengo, Roger L
Darnel, Gerard Axel
Dartnell, A L
Darvishi, Homayoun
Dastoor, Sarosh
Dinshaw
Dastur, Adrian Farid
Davidson, Glenn B
Davidson, Ross G
Davies, Frances D
Davis, Scott A
Day, Michael Kim Ping
Day, Robin K
De Guzman, Dolores J
De Guzman, Francis P
De Hrussóczy-Wirth,
Victor
De Verteuil, Andrew
Deas, Edwin
Decena, Marilyn Santos
Dechant, Beverly J
Dee, Elizabeth
Degruchy, Thomas Frank
Delaney, William A
Deley, Debra M
Delfino, C Erlinda
Demers, Donna L
Deng, Eileen Ai
Denluck, Lory J
Dennie, Gregory D
Depencier, Edi
Derzaph, Lise Marie
Dewitt, B Jane
Dexter, Albert S
Dhaliwal, Iqbal Singh
Dhami, Servjit
Dhillon, Jagjiwan K
Di Salvo, Emilia
Dick, David
Dickson, Catherine
Dickson, Edmond Ken
Dickson, Steven L
Diep, Anh K
Diep, Samantha Can
Tuyet
Digney, Mark McNair
Dillabough, Ronald J
Ding, Minghong
Do, Dinh Quoc
Dong, Yi Juan Lizzy
Dougherty, Derek David
Downer, Robert A
Doxtator, Katherine J
Drinkwater, William W
Drummond, Garth
Warren
Drysdale, Dean B
D’Silva, Matilda G
Du, Richard Ruiping
Dwyer, Paul J
Dyck, Marina Jaclyn
Dyson, Richard John
Dyson, Wendy E
Earle, Richard A
Eastman, Stephen J
Eccleston, Jonathan J
Eckert, Frederick
Edge, Gregory J
Egeland, Erin Meaghan
Eibensteiner, Herbert
Thomas
Eisenberg, Gunter
Ell, Colleen Gail
Ellenberger, Anne
Elliott, Craig
Ellison, Colleen S
Enewold, Willow
Skylark
Eng, Ken C
Eng, Suzanne C
Enns, Robert L
Enos, Steven M
Erceg, Rosalind
Escasinas, Marlina G
Esic, Eileen
Evancic, Dorlyn R
Evancic, Kevin M
Evans, Heather M
Eveneshen, Douglas
Fabrycy, Justyna
Factor, Emmanuel
Villena
Faganello, Tara A
Fairclough, Barbara J
Fairley, David Murray
Falys, Loreen J
Fan, Iris F
Fan, Xinyu Simon
Fang, Jane Q
Fang, Steven Jianhua
Fast, Jason E K
Fast, Victor W
Fattedad, Sidney O
Fearn, Matthew James
Felsing, J Harry
Feng, Simon
Ferguson, Tom F
Ferris, Peter
Fiddler, Brian R
Field, Robert F
Fish, Robert M
Fisher, Bryan E
Fisher, Elizabeth M
Flahiff, Louise M
Flatt, Kyle S
Fletcher, Diane Joan
Flikweert, Catherine
Flint, David H
Floris, Jim
Flowers, Melanie J
Fong, Eileen C
Foot, Debbie M
Foote, Andrea M
Foottit, William J
Forcier, Kenneth A
Ford, Harold D
Forman, Michael J
Forman, Nicholas
Forward, J Casey D
Forward, Mark Andrew
Foster, Albert F
Foster, Christopher
Glenn
Fovenyi, Les S
Frache, William O
Franchi, Jennifer E
Francke, Gene W
Fraser, Linda Michele
Freedman, Kenneth W
Freeman, Douglas A
Fu, Chuan Kert
Fuentes, Jennifer J
Fugard, Melanie
Funk, Tim J
Furneaux, Kim L
Gabriel, Diana Maria
Gagel, Roland J
Gagne, Lynda G
Galano-Tan, John
Wilford C
Galaugher, Mary
Gale, Robert C
Gallinger, Donna J
Galloway, Brian M
Galloway, Lynn
Margaret
Gamache, Heather Lynn
Gannon, Scott E
Garcia, Tony
Gardiner, Cheryl B
Gardiner, Mary Lou
Gardner, D Greg
Gardner, John J
Gardner, Laurie Dawn
Gardner, Maureen
Demaris
Garriock, Douglas R
Garzitto, Louise S
Gaudry, Kathryn A
Gaulani, Mansoorali M
Gauss, Deborah
Elizabeth
Gee, Jeannie Sau Chun
Gehrs, Karen L
Gellatly, A Bruce
Getz, Angela Catharine
Gevers, Carol D
Ghirra, Bobby
Gibson, Mary E
Gidda, Navdeep S
Giesbrecht, Dan W
Giesbrecht, Louise C
Gill, Narrin
Gillis, D Keith
Gillis, Nancy Jean
Gillis, Neil W
Gingras, D Leoni
Glaser-Koltai, Krisztina
Glasswick, Harry
Go, Minsoo
Godefroy, Herman
Goldstone, Dale S
Good, Carolyn
Goodwin, Gloria M
Goold, Blair Gordon
Gordon, Bruce E
Gordon, Gary J
Gordon, Gaynel
Michelle
Gordon, Irene M
Gosse, Mark R
Govender, Rona V
Grace, William James
Graham, Christopher
John
Graham, James R
Graham, John Allan
Graham, Judy Ellen
Grammatikos, Peter
Grant, Barbara L
Grant, Lorraine E
Gration, Frank C
Gray, Peter Richard
Graystone, Deborah E
Greef, Gordon
Greenberg, Rami
Greenough, Helena
Greer, Derek
Greer, Lawson H
Grewal, Harjit K
Grimmon, Lynda
Jo-Anne
Grimston, Laury A
Groenwold, Remmelt
Scott
Grolle, Marianna K
Grossman, Doreen R
Groulx, Launa M
Guevarra, Alicia L
Guevremont, MarieClaude
Gulamhusein, Alnoor
Gunn, Susan H
Guo, Jing Jenny
Gurash, Sandra
Guseva, Natalia
Ha, Mong Xuan
Haasdyk, Sharon Lynne
Hagar, John
Hale, Patti Lyn
Hall, Anthony Scott
Hall, Karen D
Hamaguchi, Kristin J
Hamar, Michael William
Hammer, Sissel V
Hammond, Sandra Rae
Hammond, William B
Hanet, Wayne Douglas
Hannah, William J
Hanoski, Roland C
Happer, Kevin
Alexander
Haqq, Ian Derek
Hara, Sukhbir Kaur
Hargrave, Malcolm
Harnett, Dale
Hart, Dwayne
Harvey, A James
Harvey, Darryl W
Hastings, Ron B
Haywood-Monk,
Harry R
Hazell, Daniel J
Heese, Robert William
Heichert, Kenneth
Helle, Susanne O N
Helm, Janet E
Helton, Allan R
Hendriks, Joyce R
Herculson, James D
Hill, Huston
Hill, John C
Hill, Larry D
Ho, Alice W F
Ho, Clara Chui Yi
Ho, David C
Ho, Doreen T L
Ho, Jeff
Hobbs, Eva
Hobson, Michael F
Hoekstra, John
Hoge, Andrew Jay
Hoggard, Tini Charlotte
Hoggarth, George
Andrew
Holbrook, Doug J
Hollett, Kimberley
Marie
Holmberg, Terence W
Holmes, Burton J
Holmgren, Jim R
Homeniuk, Richard R
Hon, Danny Chi Tak
Horcher, Karen
Horoscoe, Cheryl L
Horsting, Jo-Ann L
Hou, Junhong
Houghton, William J
House, Marshall Leslie G
Houston, Alan S
Howard, Brent I
Howell, Bruce W
Hsu, Melinda M F
Hu, Qi
Huamali, Lorraine Effie
Huang, Haidan Diana
Huang, Teho
Huang, Yaan
Huang, Yong Zhi
Huang, Yucai
Hubble, Sandy A
Hughes, Graham R
Hui, Justin
Hundal, Parminder S
Hung, Peter Ke
Hunt, Shawna
Hunt, Sheryl M
Hunter, Birgitte
Hurst, Bruce A
Hurst, Kathleen V
Hussain, Azra Bijli
Hussainaly, Tajuddin
Hutchinson, Linda D
Huynh, Dat
Iannilli, Assunta
Ihlen, Barbara Jean
Illes, John Steven
McNamee
Ingram, Victor C W
Inkster, Gerald A
Inkster, John W
Innes, Allan Duncan
John
Irving, Brent Noel
Isaac, Tracy
Isaak, Esther M
Ishola, Christopher
Babatunde
Iverson, Elaine J M
Ivica, Branislav
Jackson, Glen P
Jackson, Terrance A
Jafri, Syed H
Jang, David W F
Jang, Ming
Jang, Patricia
Jansen, Henry
Jansen, Ronald R
Janyk, William A
Jeannotte, Ingrid H
Jepsen, Brady S
Jeraj, Alnoor
Jergens, Susan Janet
Jeske, Kirk Owen
Jhaj, Gurjinder
Jia, Zhenxing
Jiang, Bai Xiong
Jiang, Margery Min-Yan
Jiang, Peter Qin Jie
Jiang, Tie Jun
Jo, Chris Changkun
Johnson, Amy
Johnson, Eileen D
Johnston, Jo-Ann L
Johnston, Kelly J
Johnston, Kenneth A
Johnston, Ronald C
Johnstone, Colin M T
Jolivet, Jean A
Jondahl, John H
Jones, Juliet E
Jones, Monica L
Jones, Renee Antonia
Jorgensen, Melvyn L
Jorgenson, Denise A
Joseph, Elizabeth
Jue, Nancy O
Jung, Garry
Jung, Wan H
Jurczuk, Adam D
Kadono, Kazuhiko
Kalra, Anuj Kumar
Kalra, Bhupinder Singh
Kalra, Radha K
Kamikura, Roger M
Kang, Greg Hong-Yun
Kanga, Nozer E
Kao, Mike Y C
Kara, Aziz
Kara, Naseem A
Karunanayake, Rovin
Indra
Karunaratne, Channa D
Kaskiw, Wade P
Kassim-Lakha, Aly
Katsumata, Mark
Atsushi
Kazdan, Laurence C
Keddie, Laurie A
Keen, Shirley
Keenan, Steven D
Keller, Harold J
Keller, Patrick Edward
Kellman, Chris D
Kelly, Jill H
Kelly, Rowland
Kennedy, Xiuyan Annie
Kent, David J
Ketler, Susan L
Keung, Sam Chi Sang
Keung, Tony
Khaira, Kirn Singh
Khangura, Jasvir
Khatkar, Ram
Khun Khun, Michael
Kiedyk, Darren E
Kientz, Kristina Sarah
Kilgour, Isabella A
Kim, Apollonio S C
Kim, Harry Jae Hyon
King, Robert V
Kinghorn, Marie A
Kingston, Carl G
Kirincic, John
Kitao, Reiko
Kitchener, Deborah
Camille
Klassen, Kathleen L
Klassen, Teresa I
Klein, David L
Klein, Peter C
Kleinhempel, Kerstin
Klyne, Roger M
Knezevich, Nada
Knipe, Helene MarieRose
Knobloch, Akiko
Ko, Alice Nga-Lai
Ko, Ronny
Kobetitch, Walter J
Kocher, Lynda M
Kok, Christina N
Komnatska,
Margaryta P
Koo Cha, Louise Sung
Yeun
Koo, Wai Kit
Korpesio, Ken Sam
Korstrom, Gary Lee
Koshy, Kumari Mathew
Kotyk, Joyce Lynn
Kowalski, Marlene G
Krawchuk, Wayne J
Krysac, Robert A
Kulyk, Dianne I
Kumar, Vinod
Kuras, Halina T
Kutty, Variath Madhavan
Kvamme-MacDonald,
Shelley D
Kwan, Yuk Yee Elizabeth
Kwok, Belinda K
Kwok, Raymond
Chi-Yung
Kwok, Stephanie
Shing-Chi
Kwok, William K
Kwong, Shelley S
Kyle, W K
LaForge, Luc R
Lagace, Lisa
Lai, Debbie S
Lai, Grace Innju
Lai, Joannie
Lai, Lucilla K
Lai, Patrick Kwok Leung
Lai, Philip B
Lai, Rosemary F L
Lai, William Hung
Kwong
Lallier, Raymond A
Lam, Aileen A
Lam, Annie Wai Fun
Lam, Helen
Lam, Jeffrey T
Lam, Patty Chun-Chun
Lam, Solomon D
Lambourne, Anthony
David
Lan, Jing Gina
Landry, Dara M
Lang, Austin
Lang, C Douglas
Lang, Richard A
Lang, Stanley H L
Laporte, Douglas
Joseph
Larsen, A Ole
Larson, Todd M
Lau, Alex Kwok-Leung
Lau, Dayton W S
Lau, Elisa Yee Man
Lau, Jacqueline
Lau, Kin Ip Denny
Lau, Ulin Yuk Lin
Lavin, Patrick
Law, Chester S
Lawrie, Robert E
Le, Vinh Ba
Lee, Christine Choi Wa
Lee, Elaine Y L
Lee, Gershom Chi Ip
Lee, Gi Eok
Lee, James L S
Lee, Jessie Hyun Hui
Lee, Katharine
Lee, Kwong Fai
Lee, Lana Kit-Yuk
Lee, Ronald C W
Lee, Seung-Yeol David
Lee, Sharon Y
Lee, Stephen Lawrence
Lee, Susan Fong
Leedham, Paul Joseph
Leger, Ronald J
Lei, Jane Hai Xia
Lemay, Marnie Joan
Leong, Allen W
Leong, Tracy Ann
Lepore, Toni L
Leroux, Sue Anne
Lessard, Virginia May
Leung, Carol Chui Shan
Leung, Diana M
Leung, Mary Siu-Yuk
Leung, Rebecca
Leung, Richard S F
Leung, Thomas K
Levy, Aase Myklebust
Lewis, Michael
Leyden, Marcella Anita
Li, Acelynn
Li, Alyssa Ying
Li, Changyou
Li, Daniel Fok Chuen
Li, Evelyn Pei-Hua
Li, Lena Ying
Li, Linda
Li, Qi
Li, Ron Ying Lang
Li, Shuwei Selina
Li, Stephen K H
Li, Yang
Liao, Steve K
Libbrecht, Ronald E
Liebich, Lise C
Lillingston, Wendy
Dawn
Lim, Judy Y
Lim, May
Lim, Stephen ChiapNgee
Lim, Vivien W
Lin, Benjamin Bin Yu
Lin, David H
Lin, Jack Yuh-Ren
Lin, Lishan Lisa
Lin, Yuguo Michael
Lin, Zhi
Litt, Navdeep
Liu, Derek Zhi Hua
Liu, Hong
Liu, Jiyue
Liu, Joanne Hui Qun
Liu, Joseph ChouHsiung
Liu, Kathy Zhikui
Liu, Rosa Rong
Liu, Terry Cheuk Ting
Liu, Weili
Livingstone, Hugh G
Lloyd, Richard G
Lo, Martin Chee Lun
Lo, Theresa Yun Sze
Lo, Timothy C
Lochhead, Erin E
Loeppky, Karen A
Loewen, Martin R
Lok, Laurence M S
Loke, Wah Cheong
Michael
Long, Richard B
Lopez, Cyril
Louie, Janie P
Louie, Richard Y
Love, Bonnie G
Low, Irene
Low, Lawrence K
Low, Philip
Lowe, Howard
Lower, Scott P
Lubzinski, Douglas
Allan
Luk, Roxana Shui Ping
Lukasek, Jana Christine
Lunshof, Carol-Anne
Lussier, Genevieve
Lyssoun, Tatiana
Ma, David C
Ma, My-Phuong
Ma, Suk Ching Sweedy
Ma, Wendy Wai Nung
Ma, Xue Mei
Maass, Lise A
Macay, Maggie
MacDougall, Kenneth A
Macey, Norah J
MacInnes, Donald N
Mackay, Douglas Ian
MacKenzie, Murray G
Mackie, James T
MacLean, Anne J
MacNab, Nancy D
MacNaughton, Lisa J
MacPhee, Mike
MacWhirter, Robert M
Madappattu,
Raveendran
Madia, Antonio L
Madryga, Michael
Magee, Duncan L
Mah, Philip W L
Mai, Jianmin
Mainman, Rick
Malhi, Gurpreet Kaur
Malysh, Jerome P
Mamedov, Shakir
Mananquil,
Concepcion H
Mandel, Evie D
Mark, Irene T
Marsden, Martha
Marsh, David K
Marshall, David S S
Marshall, Karly M
Marzban, Pamela M
Mason, Donald W
Mauger, Shirley M
Maurer, Lotar
Mawji, Ashraf A
Mayotte, Deborah A
McConnell, Trevor
Malcolm
McCullough, Denise C
McCully, Beryl L
McDonald, Alexander J
McDonald, Don L
McDougall, Rosemarie R
McEwen, Alfred F
McGahon, Paula M
McGregor, Ian C
McIntyre, Jamie B
McKay, Michael Frank
McKendrick, Birgit U
McLean, Catherine W
McMurchy, Anthony T
McMurtrie, Dallas J
McMurtrie, Gary W
McNamara, Lesley E
McNeill, Daniel J
McPhee, Judith N
McPherson, Robert G
McSpadden, Ian R
McVicar, Elizabeth J
Mead, Edward R
Meade, Kelly C
Mellor, Ruth
Merer, John W A
Merlo, Bonnie Lynn
Merston, Nancy H
Mesa, John J
Mettler, Bridgette Mardi
Meyer, Doris A
Middleton, Jennifer D
Mihailoff, Arthur W
Milan, Ferdinand
Millar, Lyle John
Miller, Dorothy G
Miller, Karen E
Miller, Kenneth R
Miller, Kenneth W G
Mills, Dorothy J
Milne, Barry G
Milne, Robert A
Milner, Bruce A
Milner, Lea E
Minaker, Elena V
Minni, Jerry A
Minnie, Lisa Marie
Misener, Andrew Lorne
Mitchell, Patricia A
Mitchell, Rick B
Mochizuki, Naomi P
Moffatt, Gordon W
Molan, Jacqueline
Molyneaux, Lyle G
Monahan-Brar, Michelle
Louise
Moniz, Kellie Denise
Monk, Jacqueline Elaine
Monro, Frances Anne
Montgomery, Ronald B
Moon, Joon
Moore, Duncan Jeffrey
Moore-Stevens, Peter J
Morgan, Darrell James
Morgan, Kimberley
Dawn
Morrison, James A
Morrison, Joan M
Morsara, Shavi S
Mosimann, John J
Moss, Michele Sherry
Moteki, Sanae
Mottes, David Anthony
Muchowski, Sandy
Muenter-Anderson,
Maureen J
Mui, Kent
Muir, Marian R
Muir, Sandy A
Mund, Glen Lucien
Murray, Maryann
Naicker, Noallan N
Nakamoto, Kazuto M
Nakhleh, Anis T
Nan, Fang
Nancke, Candace P
Nath, Vnit V
Nathwani, Bilkish
Negrave, Louise P
Neil, Karen L
Nelson, Carey
Nelson, Richard K
Nesbitt, David R
Neville, Monica M
Newport, Heather D
Newstead, Raymond B
Nex, Cheryl A
Ng, Albert Ah Kow
Ng, Anita Ming Wai
Ng, David S
Ng, Johnson
Ng, Sam W
Ng, Sharon
Ng, Stanley Shiu Chung
Ng, Stella Y
Ng, Terence Hin-Cheung
Ng, Thomas Yiu Kam
Nguyen, Tien
Nguyen, Tina Cam-Tien
Nicholls, William
Edward
Nichols, Kelly M
Nicks, R Gordon
Nielsen, David A
Nikiforuk, Ted E
Ning, Catherine Jessie
Nisbet, Selena G
Nixon, Laura H
Noonan, John F
Norona, Michael A
Northcott, Frank J
Northup, Tim J
Novakovska, Oksana
Oleksiyivan
Nuernberger, Carol A
Nunes, Charlene
Nurmohamed, Aziz A
O’Brien, John J
Ocampo, Jewel
O’Connell, Linda J
O’Connell, Rory P
Odenwald, Dirk A
Oikawa, Leigh Ella
Olaires, Michael John
Olljum, Irene G
Olsen, Brian
Olsen, Wally A
Olson, Adrienne Carol
Olson, Melvin A
On, David Wai-Kee
Opal, Abrinder Rajan
Orzechowski, Jacek
Osiowy, Teree Kathleen
Ostry, Mark D
Otrebska, Barbara
Ottesen, Rose Louise
Paliappa, Subramanian
Pan, Dan
Pandey, Neena
Pandher, Napinder
Pang, Jacob K W
Pang, Suki Choi Ha
Park, Christopher
Andrew
Park, Yoo-Hyun
Parsons, David S
Paterson, Caroline M
Paterson, Ellen C
Pattern, D Joseph
Paul, Emmanuel
Payne, Gerry C
Peachey, David S
Pearce, Kenneth F
Pearson, Deborah R
Pedersen, Teresa M
Pel, David H
Pelikan, Lenka H
Pelletier, Norma G
Penner, Rodger K
Penneway, Richard P
Perrie, Sarah
Perrier, Jeanne
Perry, Lyn O
Pesowsky, Bruce Charles
Peters, Angelique B
Petersen, Wenyan
Petriello, Donato M
Pickton, Linda L
Pierce, Gregory C
Pigulevsky, Alec
Pitt, David T
Plesko, Ryan S
Podovinikoff, Peter P
Pollard, Leona D
Poltak, Lester J
Poole, Robert J
Poon, Herman H
Pop, Lucian
Posoukh, Alexander
Michael
Powell, G Wynne
Powell, Linda M
Power, Chesley G
Preston, Barbara E
Prevost, Guy L
Price, Marilyn I
Price, Rowland W
Prior, Peter J
Proceviat, Sandra J
Profili, Gene D
Pugh, Jeffrey A
Pump, Melanie S
Punzalan, Cireneo B
Purewal, Pawandeep
Purfield, Christine
Purohit, Priyavadan
Pybus, Harold J
Pyne, John E
Pynn, Barry D
Qahoush, Basem Nicola
Qi, Fang
Qi, Zhilin
Qian, Maggie Jia Lu
Qian, Wenlei Stephanie
Quarry, Denise J
Quentin, Martine
Quo Vadis, Anthony
Robert
Quon, Howard
Raderecht, David A
Raffai, Aranka
Rai, Janice K
Rajan, Nizar K
Ramaswami, Ramesh
Ramilo, Rolando Bravo
Ranger, Larry E
Rasera, Franco J
Rashid, Alnashir A
Rashid, Sharmin S
Rasnick, Deborah Laura
Rathod, Joshana
Rehman, Akil Ur
Reid, Cameron N
Reid, Scott Wilson
Reineking, Mark D
Reiser, Linda A
Remedios, Louis A
Rempel, Karmen Jonelle
Remtilla, Kabyer
Remtulla, Almunir A
Ren, Ella Hong Man
Reznikov, Irina
Richards, Denise M
Richards, Robin Edward
Richer, Elizabeth M
Riches, Christine E
Richmond, Bruce M
Richter, Frank A
Rivers, Paul D
Robertson, Shelley J
Robinson, Gayle F
Robinson, Lynne P
Robinson, Mary G
Robinson, Randolph F
Rodin, R Daniel
Roebuck, Reginald H
Roeck, Maria A
Ronald McLean
Roque, Antonio
James Ma
Rossington, Wayne G
Rotar, Kelly A
Rouhana, George
Russell, Joan E
Russell, Robert W
Rutledge, Kristin T
Rutledge, William R
Ryan, R Bruce C
Sabo, Gregory Kenneth
Sadurah, Tony T
Saha, Ganesh Chandra
Sajan, Sukhprit
Salembier, Lawrence J
Sallis, Eileen A
Salvosa, Flor E
Sam, Calvin M
Samarakoone, Siromi
Samji, Gulzar
Mohamedali
Sandhu, Sarb
Sandyke, Troy B
Sangha, Jaswinder
Sanghera, Rupinder
Santos, Joe F
Santos, Robert F
Sargent, Chris K
Sargent, Lisa Marie
Sava, Gabriela
Sawkins, Renita P
Scheffers, Cynthia May
Schell, Ron L
Schenker, Kathleen
Renee
Schindler, Tania Jennifer
Schlenker, Gerald R
Schleppe, Michael M
Schmidt, Donna M
Schmidt, Ulrich
Schmitz, Norman C
Schuetze, Catharine E
Schulz, W
Sciarpelletti, Frank
Scott, James G
Scott, Kathy D
Seal, Ian P
Seigneuret, Lynda L
Seito, Gary Wai Sum
Selwa, Lily Teresa
Seney, John D
Senft, Thomas A
Service, Susan P
Seto, Harry K
Seyen, Ruediger J
Shannon, Patrick T
Sharma, Rashmi
Sharma, Satish K
She, Raymond L
Sheldon, Dale W
Shelling, John D
Shen, Ping
Shen, Ying Bo
Shenton, Greg J
Shepherd, Roxanne
Shi, Nancy Donghui
Shin, Sae Y
Shing, Jeff C
Shirley, Allan V
Shittu, Oludare Michael
Shone, Sally A
Short, Joan M
Shum, Eva Yuk-Kit
Si, Alex Dongfeng
Siau, Melvin M V
Sidhu, Ranjit S
Sidhu, Ravdeep S
Simms, Robert G
Simpson, William F
Simunic, Dan A
Sin, Bonnie Ka Yan
Singh, Darshan
Sinnathamby, Bertram J
Siu, Samuel Chun-Kit
Skerl, David C
Skippen, Lisa Sim Oy
Skourtis, John
Skov, Maureen A
Slanina, Ellen L
Slater, Alan Thomas
Sleigh, Stephen K
Slinn, James David
Smart, Charlene H
Smith, Barbara J
Smith, Heather J
Smith, Jennifer M O
Smith, Robin C
Smith, Roger V
So, Irene M C
So, Philip Tai Y
Somji, Shehzad
Sonachansingh,
Manchan M
Soni, Rajinder K
Soni, Surinder K
Soo, Grace
Soos, Attila
Spaidal, Diane Teresa
Spalek, Kathleen E
Springall, Len R
St Pierre, Iris S
Stafford, Virginia E
Stalzer, John P
Stanton, Laura Anne
Steemers, Tony C
Steenson, G Murray
Steinke, Kimberley
Steinke, Vern
Stephens, Gail L
Stettler, Walter
Stevens, Olga
Stewart, Christian
Douglas
Stewart, Deborah Jean
Stewart, Russell F
Stiles, Almeva J
Straker, Eli
Strumpski, Thomas
Stuart, Elizabeth G
Stuart, William M
Sumal, Karmdeep
Sun, Sunny K F
Sunwoo, Hun
Surtees, Elizabeth A
Sutherland, John J
Sutherland, Marie D
Svorinic, Dragica Gina
Swan, Christina L
Swedburg, Gordon B
Sylte, Douglas G
Szabo, Alison Mary
Sztefek, Jirina
Ta, Rosalind
Tait, A Neil
Tait, Jeff Thomson
Tam, Benjamin C K
Tam, Daniel Siu Ming
Tam, Lynne Maio Lien
Tam, Ted T
Tan, Venia Marina V
Tang, Anita Y T
Tang, Emily P C
Tang, Eugenia R
Tang, George
Tang, Gloria Y K
Tang, Jianrong
Tang, Winny P C
Tang, Yvonne Lai-Kwan
Tavakoli, Ali Reza
Taylor, G Paul
Taylor, Karen Elizabeth
Taylor, W Judith
Tecklenborg, Beverley D
Tedder, Anthony David
Teghararian, Jane D
Teichrob, David Rudy
Teixeira, Antonio
Francisco
Tekbas, I Gokcen
Teoh, Flora Su-Yin
Teramoto, Akira
Teranishi, Eddy H
Thackray, Angus Ross
Tham, Wayne W H
Thompson, Russell D
Thomson, Alan M
Thorsen, J Alan
Thrasher, Cindy L
Tie, Xiao Mei
Tingvoll, Robert J
Tinkess, Peter A
Tjokro, Linawati
Tobin, Sally Lynn
Tolen, Eric
Tolentino-Flores,
Giovanna
Tollovsen, Jan-Erik
Tom, Lavinia
Tomlinson, Peter B
Tong, Thomas Nai Kong
Tong, Walter Nai Ming
Toor, Navkiranjot
Toots, Diana Rita
Toplak, Ibolya V
Tosino, Cornelio T
Tourkova, Svetlana
Traas, Donna L
Tran, George Phat Canh
Tran, Lisa
Trask, Evelyn J
Tremblay, Nathan E
Trotter, Gary A
Tsang, Florence
Shui Fun
Tse, Alice S L
Tse, Liza
Tso, Daphne Wai-Ling
Tsui, Arthur Chun Chung
Tsui, Irene Suk-Yee
Tsui, Louisa Mei Fan
Tung, Alan
Tup Chong, Fay M
Turnbull, Carol Ann
Turner, William A
Tynes, Joanne
Unger, Gordon L
Uyboco, Christine L
Van Balkom, Anne W
Van Der Ham,
Lambertus Joe
Van Gool, John J
Van Gruen, David P
Van Iersel, Arn R
Van Insberghe, Nancy M
Van Randen, Sake
Van Spronsen, Leroy D
Vandermey, Richard A
Vanloo, Keevin
Varga, Trevor J
Velarde, Marissa B
Venida, Maria Fe S
Verigan, John D
Vickars, Karin
Vince, Douglas J
Virani, Shokat I
Virdi, Cynthia K
Vo, Thuy Theresa
Vrabel, Margaret A
Vyas, Vijay V
Waese, Victor L
Wahl, Marion P
Wai, Clara S Y
Wainwright, Eric S
Wakulchik, Edward G
Waldron, Jason M
Walia, Joginder Joey
Wall, K Joanne
Wall, Philip Herbert
Wan, Dongmei
Wang, Jenny Cheng
Rong
Wang, Jinghua
Wang, Liping
Wang, Lucy Ching-Hsi
Wang, Michelle Shan
Wang, Morris Sheng
Yuan
Wang, Rita Ying
Wang, Yingxia Jessie
Wang, Yudi
Wang, Zhenjuan Joanne
Ward, John A
Wark, Gordon Barry
Warren, Mildred
Warren, Sean M
Waterman, Nancy
Ravinder Kaur
Wates, Paul R
Watkins, Brendan
Watson, Gordon A
Watson, Hugh J
Watts, Angeline S
Wee, Hwee Ming
Wei, Li
Weir, Heather Marie
Weisner, Shelley A
Werner, Susan C
Westover, Verne E
Weswick, Nicholas D
Wheadon, Paula M
Wheatley, Monica J
White, Lillian M
White, M Margaret
Whitehead, Graham A
Whitehead, Vickie
Wiersma, Barb Ann
Wiesendahl, Ronald F
Wike, Sandra L
Wilband, Robert C
Willems, Donald F
Williams, Ember R
Williams, Laura
Catherine
Williams, Wayne F
Wilson, Isabella R
Wilson, Michele J
Wilson, Richard J
Wilson-McCreath,
Kimberly Ann
Wing, Robert G
Woldemariam, Menen
Wolfe, Leslie K
Wollman, Sandra
Wolstenholme, Walter J
Wong, Chi Keung
Francis
Wong, Danny Ping Ho
Wong, David
Wong, Dennis
Wong, Diana Chai On
Wong, Edward Yue Sill
Wong, Eileen
Wong, Francis Boon
Chong
Wong, Henry
Wong, Irene Ngan Yuk
Wong, Jackie Yoke Hei
Wong, Kermit H
Wong, Lorna
Wong, Monica
Man-Wah
Wong, Nancy Ah Lai
Wong, Tim
Wong, Tosa Sui Bing
Woo, Willis K
Woods, Margaret F
Wortley, Melanie G
Wray, Kemis R
Wright, Ken R
Wright, Shawn Bradley
Wu, Hainong H
Wu, Hua
Wu, Louis Kin-Min
Wu, Mary Sin Yi
Wu, Philip C
Wu, Timothy Ming Fung
Wu, Xin Annie
Wu, Zhong Qiang
Wilson
Wynn Kerr, Erica Nicole
Wyntjes, Barbara M
Xia, Mo
Xiao, Susan Yi Min
Xie, Xiao Xin Cynthia
Xie, Ying
Xu, FengLing
Xu, Li
Xu, Shuying
Xue, Cheryl Ai Yang
Xue, Freda Fang
Yaco, Perfecta G
Yakuhin, Maria
Yan, Jian
Yan, Winnie Yong-Ning
Yang, Bao Ping
Yang, Ingrid Ying
Yang, Li Lin
Yang, Ying
Yao, Michelle Xi Hong
Yasin, Mohammed
Ye, Zifei Carol
Yee, Cecilia Y
Yee, Freeman J
Yee, Janet Sau Wan
Yee, Philip
Yeh, Shirley
Yelland, Peggy J
Yen, Wayne
Yerxa, Brad J
Yeung, David M C
Yeung, Edwin Long Tung
Yeung, Kim Yin-Kum
Yeung, Kingsley K
Yip, Kevin K
Yip, Margaret Wai Man
Yip, Wendy W B
Yiu, Paul Ka Fai
Yong, S Lian
Young, Edwin
Kwong-Hay
Young, Hwelen
Young, Raymond W F
Young, Richard Grant
Young, Rosalin T
Yu, Freda Fong
Yu, Gladys Oi-Fu
Yu, Henry
Yu, Jeanie M
Yu, Jennifer Shuci
Yu, Jonathan C
Yu, Wing M
Yuan, Jinmei
Yuen, Denny Kwong
Chong
Yung, Ying-Sang
Zacharias, Jacqueline J
Zaleschuk, Elizabeth A
Zarowny, Angela M
Zelleke, Getu N
Zeng, Jing
Zhai, Karen Xuehong
Zhanel, Marek
Zhang, Anita Lining
Zhang, Cong Jun
Zhang, Helen Huan
Zhang, James Jian Hong
Zhang, Jianhua
Zhang, Kai Jun
Zhang, Lican
Zhang, Lisheng
Zhang, Sharyl Ya-Fei
Zhang, Umberto
Hongbao
Zhang, Wendy Wen Li
Zhang, Yanping
Zheng, Xueping
Zhou, Nadia Yu
Zhou, Xiaoling Eva
Zhu, Allen X
Zhu, Heidi X
Zhu, Lijing
Zhu, Mei
Zielke, Trisha M
Zwicker, Michael
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spring fashion report
By Catherine Dunwoody
outlook 19
Spring for
something
new
this season
I
w
t’s such a breath of fresh air to see some colour in
fashion this spring. Wearable, office-friendly trends
are everywhere, and the welcome pop of a bright hue
makes dressing for business just a little more interesting. Colour shouldn’t be seen as unprofessional either
– who says work attire has to be a banker-blue suit?
Colour is a great way to add some personality to your
look as well. If wearing a bold, bright red jacket isn’t your
thing, go for adding colour in your blouse, bag or accessories, worn with a suit in neutral tones. Or go for a softer
palette by choosing a creamy shade in a new spring suit.
Pastels don’t have to be babyish if you choose wisely, like
a gingery pale peach, or a buttery beige. Neutrals with just
a hint of pastel hue is what to look for here, and the better
fashion labels out there do it just right – so you don’t look
like the mother of the bride.
Don’t forget professional-looking dresses this spring.
Your male colleagues have to stick with suits or sports
jackets all year long, but as a woman, you have a lot more
flexibility with your choice of attire. Wrap-dresses look polished and professional, but my favourite for the new season
is the classic shirt-dress. Rule of thumb with any dress or
< When a suit is this chic, there is no room for stuffy. Hugo Boss Black’s latest is available at Holt Renfrew –
lightweight wool, slim one-button blazer and pencil skirt, in a soft ginger shade plus an ivory silk blouse.
outlook 21
w
skirt for business? Keep
the length to mid-knee or
just slightly above it. Don’t
go past your knee to midcalf or you’ll look frumpy,
and don’t go mini-short
for obvious reasons. Midknee length is just right.
< Who says a navy blue
suit and white blouse
have to be a bore in the
boardroom? This look,
from Hugo Boss Black,
puts that myth to rest
with a cropped zippered
jacket, longer white
blouse and pencil skirt.
All available at the BOSS
Woman Store at Oakridge
Centre.
<< Carry a new bag
this spring that holds all
you need, without looking
slouchy or overstuffed.
Talbots flap-pocket
tote, a pop of colour in
this grenadine shade, is
sleek, organized and put
together, just like you.
<< This shirt-dress
from Talbots is so versatile you’ll wear it all
season long. Satin-back
crepe shirt-dress shown
in wild violet, but it’s
also available in black,
navy and other colours.
The details that make it
so pulled together? The
epaulets, patch pockets,
sleeve-tabs and wrapped
tie-belt. Slightly military
in styling, but still soft.
< Suddenly a grey
suit says ‘spring.’ This
sharkweave one-button
jacket and paper-bagwaist pants look fabulous paired with a citron
blouse, all by Anne Klein
and available at The Bay.
22 outlook
G
m
entlemen, it’s time to lighten up already.
“Investing in suits specific to the spring/summer season
is critical,” says Shannon Stewart, merchandise manager at
Harry Rosen. “Lighter colours and lighter weights are still
professional and very wearable in the warmer months. A
lightweight wool mid-tan suit worn with shades of blue and brown in dress
shirts and ties is a sophisticated way to approach business dress this season.
Or, if a deep blue pinstripe suit is more your style, pale pink and lavender
dress furnishings will lighten the look and transition you into the summer
months.”
> J.P. Tilford by Samuelsohn shows summer suiting at its best in this warm
tan suit, available at Harry Rosen.
m
That said, don’t feel that
you’d need to purchase a
new, lighter-weight suit
every season. Just like
your darker, winter suits, a
summer suit can be worn
for years if you purchase
good quality and choose
wisely. For business,
choose a lightweight wool
that doesn’t wrinkle.
Leave the linen suits for
vacations or weekends.
<< Hush Puppies
1958 Collection is
a slightly retro,
yet very modern
line of footwear
that combines
quality leathers
and styling with
comfort. These
handsome brogues,
called the ‘Bozeman,’ are available at
Ronsons.
< Z Zegna lightweight
summer suit, at Harry
Rosen. A touch of colour
in the shirt and tie play
off the serious pinstripes,
in a two-button, slim
silhouette.
< A smart-looking
watch and cufflinks add
an instant update to your
look, especially in this
rose gold tone from
Emporio Armani, available at Watch It!
24 outlook
Looking polished
in the workplace
By Catherine Dunwoody
Y
ou’ve got your
spring business
wardrobe organized
and updated, and
you’re looking
good. Except for that muchneeded haircut. Or manicure
you keep putting off. The most
expensive suit in the world won’t
save you if you don’t tend to your
complete look.
Never underestimate the
power of ‘good hair,’ well-manicured hands and a cared-for
complexion. And that goes for
women and men. It’s all part of
the package, and good grooming
goes a long way when it comes
to presenting yourself in the best
possible light. Your look, from
head to toe, says a lot about you –
especially in business.
w
< Take inspiration from this as
a classic, polished look that’s
easily achieved with minimal
beauty products, and very
suitable for the office. Fashion
designer Naeem Kahn’s models
wore this look during the spring/
summer 2012 runway shows,
and it was created with NARS
cosmetics. Tip: for summer,
scrap heavy foundation and
go with Pure Radiant Tinted
Moisturizer, a neutral eye with
Duo Eyeshadow in Pandora, and
a great daytime shade of lipstick,
shown here in Bilbao. Available at The Bay, Holt Renfrew,
Sephora and Murale.
< For the workplace, the best
polish colours for your manicure
– whether you go to the nail bar,
salon or are a DIY-er – are the
nude, flesh-tone shades. One
colour that seems to work on
everyone is Tickle My France-y
by OPI, available at salons and
nail bars. Tip: Go for a squareoval shape, in a short length.
m
> Upgrade your hair styling
products to a new line that is
geared specifically to men –
Schwarzkopf Professional’s
[3D]MENSION. This line of
top-quality salon products addresses every hair type, and that
well-groomed look you’re trying
to achieve, with minimal fuss
and all-day lasting results. At
better hair salons. Tip: Less is
more when it comes to grooming products, so start with a little
and build from there if needed.
> The perfect shave? It’s doable, and thankfully men are
discovering that good products
really do make all the difference
and not all are created equal
when it comes to getting that
coveted close shave. Cromwell
and Cruthers Shaving Oil is
a well-kept secret that some
men swear by. It seems odd at
first, using a few drops of this
inexpensive oil on your wet face
instead of a mug full of shaving cream, but it works. Tip: Try
shaving in the shower, as the
steam will help open your pores
and voila – a closer shave. At
Shoppers Drug Mart.
> Kiss My Face Moisture Shave
is a natural product that goes
easy on sensitive skin, especially
in this unscented formula. Tip:
Fragrance is one of the most
common irritants in skincare,
so if, like many men, you suffer
when you shave, try this. At
Shoppers Drug Mart.
outlook 25
26 outlook
feature
“We obviously need power as a TV station, but we’ve worked to improve basic habits and reduce
energy usage.” Steve Darling
Global BC Newscaster Steve Darling reveals his penchant for classic
movies and playing sports, his resolve to conserve energy and reduce
household costs… and that he likes to dress as the Tin Man from Oz.
By Carol Crenna
Anchoring Energy
>
Newscasters have to sort and present only the information that they feel is most vital to
keep television viewers up to date. That’s not an easy job when there is so much news
coming from so many sources. Global BC’s Morning News co-anchor Steve Darling
understands that time is precious, especially in the morning when your day has just
begun. Therefore, you’ve got to get up pretty early to catch Darling. He leaves home by
3:30 a.m. to be at the station on time to sift through and scrutinize each broadcast.
We allow newscasters into our homes every day so it comes as no surprise that they,
too, are often put under a spotlight. With this in mind, Outlook asked Darling about his
habits, his efforts to save the environment and money, and what he does after he gets
off work . . . at 9:00 a.m.
After leaving Global, Darling goes for a workout, and he can also be found playing
hockey at a local rink. Well known as a former sportscaster, Darling now plays golf and
baseball more than he reports on them, and was once on the golf course by 9:30 a.m. “I
was late, so I made the first drive with my dress shoes still on, and I actually hit it pretty
well,” he says. He also encouraged his daughter Hayley, a budding athlete at three-anda-half, to take up karate and soccer.
Despite wanting to conserve energy, he drives the 20-minute commute to Burnaby
from Pitt Meadows, and chauffeurs Hayley to daily activities and daycare. He’s also on
>
After hours, the former sportscaster makes time for playing and coaching sports, and
doing his part to go greener. Next up on Darling’s eco-agenda? Composting.
the road to host or assist at 40 to 50
non-profit events each year. To save
resources and money and reduce
his carbon footprint, he
switched from a gas-guzzling Dodge Durango to a
new four-cylinder Dodge
minivan that he says is far
more fuel efficient.
Darling joined BC Hydro’s Team
Power Smart to get the word out
about energy efficiency, even at work.
“We obviously need power as a TV
station, but we’ve worked to improve
basic habits and reduce energy usage.
For example, our power packs are
always turned off as soon as we’re
finished using them, we’re as efficient
with lighting as we can be, and we
have a huge recycling department to
collect all batteries, cans and paper.”
During time off, Darling does chores
because his wife, Jen, works outside
the home. He recently learned to
minimize his consumption of hot
water. He admits, “We do a lot of
laundry because 10-month-old Hunter
Darling’s clothes need to be changed
four or five times a day. It can amount
to big savings now that we use only
cold water, with cold water detergent
that gets clothes just as clean.” They
also wash some dishes by hand and
don’t turn on the dishwasher until it’s
fully loaded.
Darling says little things like unplugging phone chargers, ensuring
that windows and doors are closed,
and turning off lights have reduced
electricity bills. “Everyone likes to save
money; this is an easy way to do it
because a major investment is not
involved before seeing the benefits.”
Darling already instructs his toddler to
turn off lights. “She is tall enough to
reach the switch now. Getting them
outlook 27
feature
“By reducing the temperature by just a couple of degrees overnight, we noticed a reduction in our
heating bill.” Steve Darling
started early is the key to creating
good habits long term.”
When his family moved into a
new home two-and-a-half years
ago, an energy audit was done to
find other areas where he could
save. Although the house needed
little upgrading, he learned
where he could curtail his own
usage, and that it was better to
buy new, efficient products than
to sparingly use older, energyhungry ones. During the home’s
construction, Darling ensured that
windows were double-glazed,
walls were well insulated and
the basement was weatherized.
The family purchased Energy Star
appliances, changed all bulbs to
CFLs and installed new digital
thermostats with timers.
“I have changed my ways,”
admits Darling. “I prefer to wear
shorts at home even in winter,
so when we started turning the
thermostat down, I simply put
on socks and a sweater to keep
warm. Every little bit helps. By
reducing the temperature by just
a couple of degrees overnight, we
noticed a reduction in our heating
bill.”
Darling, who’s been at Global
for 10 years, feels that contributions to charity are as important
as conserving the environment
and conveying the news. Charities
near to his heart include Ronald
McDonald House, for which he is
honourary chair. He says, “I MC-ed
its last gala with Kristi Gordon,
and since it had a Wizard of Oz
www.compuwork.net
28 outlook
theme, we dressed as the Tin Man
and Dorothy.” Darling also feels
strongly about assisting health
organizations, including Eagle
Ridge Hospital and the Alzheimer
Society of BC. “I’ve volunteered for
BC Children’s Hospital for 12 years.
Our close friends’ daughter, the
same age as our toddler, was diagnosed with leukemia. It’s given
new perspective as we deal with
an illness that has touched us.”
A newsman delivers serious
information, but he also needs
a sense of humour. After all,
comedian Jon Stewart was voted
America’s most trusted newscaster
last year (according to a poll conducted by Time magazine). For his
part, Darling is given time to bring
levity after newscasts. “People
don’t want to be hit over the head
with hard news and then left sitting. We have to pat them on the
head and send them on their way
with something a little lighter.”
Darling calls himself a “glass
half-full guy,” saying there is a lot
of good in the world and if you
have a positive attitude then
good things happen. His optimism is revealed in his choice of
movies: black and white classics
like It’s a Wonderful Life and The
Alamo. He explains, “These were
defined by great stories, and this
is where my love of storytelling comes from. Even when it’s
an unimaginably difficult news
subject, there is always a story
within a story — one that needs
to be told.”
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your data work for you. CALL TODAy fOR A fREE CONSULTATION: 604-684-8211
feature
“Accounting has been very important to my success. I was also a teacher and the skills I learned
from the two have helped me over the years to explain my work to council, the administration and
the public.” Gail Stephens, FCGA
Victoria City Manager Gail Stephens, FCGA, one of Canada’s most
powerful women, discusses her adopted city and the rise of older women
in the workplace.
By David Ferman
Powerful Woman,
a Capital Idea
>
30 outlook
For the second consecutive year, Victoria City Manager Gail Stephens, FCGA, has been
named one of Canada’s most powerful women by the Women’s Executive Network.
Not bad for someone who has held the job for just two-and-a-half years.
Then again, managing capital cities is not new to Stephens, who held the equivalent job for the City of Winnipeg from 1998 to 2002. Stephens is recognized by fellow
executives not only as an excellent leader and manager, but as a public sector trailblazer. When she took on the city manager job in Winnipeg, Stephens was the first
woman to reach the position with a major Canadian city.
Victoria is smaller than Winnipeg, but the challenges are no less daunting. If, for
example, Winnipeg’s social ills were more prevalent, the Manitoba capital also had
greater resources with which to combat those issues. In Victoria, Stephens oversees
an annual budget of $370 million (2010) and a staff of 1,200.
At heart, what sets Victoria apart is its role as a tourist destination. “Victoria may
only have 83,000 residents,” says Stephens, “but unlike other cities we get three to
four million tourists annually. That means there can often be a daily population of
over 200,000 people here, using our infrastructure and enjoying our services. That’s a
major challenge for us.”
For years, municipalities across
Canada have complained about
crumbling infrastructure and the
way federal and provincial governments download services without
providing the financial resources
to pay for them. Compounding the
problem, notes Stephens, is the fact
that unlike other levels of government, municipalities are expected
to do more with just one primary
revenue source: property taxes.
“Victoria will be 150 years old
next year, and much of our infrastructure is quite old,” says Stephens. It’s hard to replace, but not
replacing it is out of the question.
Stephens gives the example of the
Johnson Street Bridge. A planned
new bridge with four lanes, a multiuse path for bicycles and pedestrians and another pedestrian-only
pathway will cost $77 million. “The
old bridge is 80 years old; the new
bridge has to be built,” she says.
Engineering the budget, she
hints, will be as difficult as engineering the bridge. Victoria already has
a half-billion-dollar infrastructure
deficit. Property taxes on a relatively
small-scale business centre and
residential market can only take city
planners so far.
“All Canadian cities want to be
less reliant on property taxes as
their source of revenue generation,”
Stephens says. Fuel tax, for example,
is a better fit for paying for roads
and subsidizing public transit. But
for every dollar of sales tax on fuel,
16 cents goes to the municipality,
33 cents goes to the province and
the rest goes to the feds.
“Compare us to cities in the U.S.
There, all cities receive a share of
1
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E
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ON
ONE
OF
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1
sales taxes, and many of them
earn revenue from state income
taxes. Some American cities can
even tax groceries.” She does
admit, however, that American
cities tend to have more trouble
with capital, and routinely
require plebiscites to vote on
capital expenditures.
The same day our interview
took place, the lead story on the
front page of The Globe and Mail
read, “Who’s getting the new
jobs? Older women.” It seems
women over 55 are landing jobs
in our post-recession economy
in greater numbers than any
other group. With that in mind,
and the growing number of
successful female entrepreneurs,
does Stephens think “top women
in business” awards are still
needed?
“Things are improving, certainly. But if you look at the small
percentage of women who are
CEOs and the small number of
women who sit on corporate
boards, it’s evident that women
still have a ways to go. These
awards show younger women
that they can and should aspire
to leadership roles.”
As one of those leaders,
Stephens says she has made
a point of mentoring younger
women. “It’s something I’ve
done throughout my career; I’ve
mentored through my job and
through CGA a few times.”
What has made older women
so successful in business these
last few years?
“I think there are several
reasons. Health-wise we’re fitter
than women of past generations.
We’re living longer, which gives
us a chance to re-enter the job
market. We know how to juggle,
that’s for sure, raising children
and taking care of parents as the
sandwich generation. Dealing
with all that makes you good at
meeting deadlines. I think it also
helps by making you tactful. By
the time you’ve finished raising
a family, you’ve also learned how
to manage crises.”
Then, as if it still isn’t crystalline, she adds, “Personally, I enjoy
work.”
She also enjoys being a CGA.
(CGA-Canada awarded her the
Fellowship in 1999 and named
her one of Canada’s 100 CGAs
Who Have Made a Difference.)
“Accounting has been very important to my success. I was also
a teacher and the skills I learned
from the two have helped me
over the years to explain my
work to council, the administration and the public.”
Having been recognized as a
powerful woman on three separate occasions, does she consider
herself, well, powerful? “Busy,” she
laughs, “I consider myself busy.”
And influential. She does
admit to knowing how to get
others excited about a common
vision.
“That’s one of the reasons I’ve
stayed with the public sector. I
can have an impact on others.
We have an enormous impact on
the lives of others, and we can
see physical, tangible benefits
to people based on the work
we do.”
outlook 31
CGA-BC’s June Leadership Series
Today’s Learners, Tomorrow’s Leaders
“Management is about doing things right;
leadership is about doing the right things.”
- Peter Drucker
CGA-BC’s June Leadership Series is designed to help you:
Enhance your current role
Take your career to the next level
Transform your existing skills into a strategic asset
Become a stronger, more impactful leader
Discover the latest research about team development, leading change
and conflict management
DATES:
LOCATION:
PROGRAM:
June 4 – 8, 2012
Arbutus Club, Vancouver
17 leadership seminars
totalling 109 CPD hours,
including 11 new seminars
For more information or to register call Allyson Hayward at 604.637.6801, email: ahayward@cga-bc.org or visit: cga-bc.org/PD
CGAs are accomplished professionals. In this feature, we highlight members who land major new
positions, get promoted or achieve significant professional success. Please share your news with us.
keepingTabs
>
In Memoriam
CGAs in the
News
>
Past-Chair John Pankratz,
FCGA, was appointed as
a member of B.C.’s Auditor
Certification Board, which
oversees the certification of
auditors within the province.
His term runs until November
30, 2014.
Lewis A. D. Battrum, FCGA, a past president
of CGA-BC, passed away in his sleep at his Lake
Country home on January 30, 2012, at the age
of 85. Lewis was born in Copenhagen, Denmark,
and was certified in 1953 (number 107). He
spent much of his professional career working
for the T. Eaton Company and British Columbia
Telephone Company. He also served as editor
of the General Accountant magazine from 1954
to 1957. In 1978, he was inducted into the CGA
Quarter Century Club and was awarded Life
Membership.
Members on the
Move
Doug Eveneshen, CGA,
was appointed president
and chief executive officer
of Community Savings
Credit Union. Doug previously served as Community
Savings’ vice president of
operations and he has over
25 years’ experience in senior
leadership roles with several
financial institutions.
We appreciate your
contributions to ‘Keeping
Tabs.’ If you would like to
submit news or updates
concerning yourself or
a CGA you know, please
email the details to:
outlook@cga-bc.org.
outlook 33
“When working for someone else, ensuring that there is enough work to keep you busy is up to your
employer. Running your own firm changes your role from skinner to hunter.” Karen Cerello, CGA
publicpracticeEdifier
B
efore taking that entrepreneurial
leap, one must consider the pros
and cons of being an employee
versus being an employer. Not
everyone is cut out to be an entrepre-
your own firm changes your role from
skinner to hunter.
When leaving an existing firm you may
have clients who will follow you to your
new venture. Ethical guidelines must be
Becoming a successful entrepreneur
Passion plus planning a formidable package
By Karen Cerello, CGA
neur, but some are made for it. And even
for those who fall into the latter group,
numerous challenges still exist.
Five common challenges that many
accountants face in the first year of
starting a business include building a
balanced client base, staffing your business, managing your time, valuing your
time and remembering to have a life
outside of work. It is not impossible to
overcome these challenges. Depending
on a number of factors, such as the firm’s
market, partners and the firm’s priorities,
the degree of difficulty can vary.
1 A balanced client base
Are you confident that you will have the
time, patience and personality to attract
new business?
Firm owners need to ensure that a
sufficient client base exists to support
expenses as well as provide a personal
return. The transition from employee to
entrepreneur should not be taken lightly.
When working for someone else, ensuring that there is enough work to keep
you busy is up to your employer. Running
34 outlook
Karen Cerello, CGA, is a graduate
of Wilfrid Laurier University, where
she obtained her B.A. in economics.
She has worked with CBM Chartered
Accountants and Forsyth Hagar CGA
PC. Today she owns and operates
her own firm, Cerello & Associates
CGA PC in Stoney Creek, Ontario.
This article originally appeared
in the November 2011 issue of
The Bottom Line.
followed, so the utmost care is required.
Do not solicit clients from the old firm.
Clients who are committed to following
you will find you, others may not. Do not
expect your previous employer to pass
on your new address.
2 Staffing the firm
Do you work well with others? This is
a common question asked by most
employers when interviewing job
candidates. You are now responsible for
assembling a team that will work well
with you and others. You may not require
full-time staff in the beginning. Once
your business is large enough to rely
on employees, a completely new level
of interpersonal skills and diplomacy is
required.
While you are busy networking and
marketing yourself, you must make sure
your firm has the staff to complete all
the necessary work. The firm needs staff
to make money — the owner can’t do
it all on their own. So depending on the
workload, staff will be needed for administration, bookkeeping and accounting.
Consider additional personnel for tax
season.
A firm’s owner must feel confident
that when they are not there, someone
is taking care of the business. Learning to
delegate and trust others is not always
an easy task. When staff members are not
the right fit or there is not enough work,
let them go, quickly.
3 Managing your time
Working for someone else involves good
time management. Deadlines must be
met regardless of who is in charge. However, once you are the one in charge, the
resources, courses and
tools of the trade
practiceUpdate
roles are reversed — you need to make
sure that everyone is managing their time
properly.
Unfortunately, most people think accountants are only busy during tax season.
Many clients think it is vacation time once
May 1 hits. Of course, this is not the case
for the majority of accountants. Tax season
runs from February to June. Corporate
work, bookkeeping, payroll services and
estate work can fall anywhere on the
calendar.
Try not to get caught up in the details.
Time must be divided to address client
matters, staff, suppliers and office maintenance. In the beginning, many firms are
run by a sole practitioner simply because
the firm can’t afford to hire anyone else.
So, in addition to marketing the firm and
completing billable work, the sole practitioner will end up doing the banking,
washing the dishes and taking out the
garbage.
If flying solo — at least in the beginning
— try not to let other tasks take over the
day. Try to schedule meetings with insurance brokers, landlords and maintenance
workers at the end of the day or on the
weekends. This way, the workday can be
more productive.
4 Valuing your time
Valuing one’s time can be a major problem. You go to school for years. You master
the art of doing tax returns, learning to
prepare files and financial statements in
the most efficient manner.
So when someone comes in and it
takes 15 minutes to complete a tax adjustment, what was the actual cost to you? If
you try to recover $200 an hour for your
time, do you charge $50? The cost of
providing that service is $50 based on the
charge-out rate, but what is the true value
of that service? You did not just wake up
one day and know how to do this stuff.
It took years of education and practical
experience.
Do not fall into recessionary thinking.
Do not take on every job that crosses
your desk. Fire some clients if necessary. It
may not be apparent at first, but troublesome clients are those who, among other
annoyances, constantly call and complain
about the bill. How can any firm stay in
business with this type of client? Your
time would be better spent networking
or getting rested up for your next great
client.
5
Remember to have a life
It is important to separate work life and
home life. Some people find that working
from home can save the expense of renting an office. This makes it much harder to
figure out when the workday begins and
ends. It may also make it too easy to never
get out of your bathrobe. Some clients
may not respect your boundaries since
you will always be open when you work
from home.
Running your own show has the benefit
of allowing you to do things your own
way, but the problems of bosses and coworkers are still there. The only difference
now is that you are the boss and you need
to fix the problems. Many of the issues you
thought were injustices as an employee
now seem trivial as an employer.
If you have a true passion for your work
it will reflect in the growth and success
of your business. A significant part of the
success of running your own business is
enjoying what you do.
Inaugural CGA-BC Practitioners
Symposium May 25-26
Practitioners are invited to CGA-BC’s inaugural
Practitioners Symposium on May 25-26, 2012
at the Westin Wall Centre, Vancouver Airport.
The Symposium will enhance your knowledge
of the most current practice management
topics that impact your firm. We invite you to
be part of this enriched learning experience,
network with the best and brightest, and
develop strategies that will not only boost immediate profits, but create new opportunities
moving forward.
Keynote presenters are Ronald Baker and
David Cottle, who have been featured in
Outlook. Ron Baker’s self-proclaimed mission is
“to once and for all bury the billable hour and
time sheet.” David Cottle, author of four books,
has identified the distinct features common to
most highly successful firms.
Please contact Anita Fortune at afortune@
cga-bc.org if you have questions about the
Symposium; for more information or to register, visit: www.cga-bc.org/pd.
Fees and Insurance Deadlines
Public practice registration fees are due on or
before July 1, 2012. Renewal of professional
liability insurance is due on or before August 1,
2012. Invoices for the public practice registration fee will be mailed on May 1, 2012 and the
Association’s insurer (Aon Reed Stenhouse)
will send you a renewal notice in early June
2012. An administration fee of $150 will be
charged if you do not pay your public practice
fees by July 1. A separate administration fee
of $150 will be charged if you do not renew
and maintain professional liability insurance by
August 1.
If public practice registration fees and/
or professional liability insurance premiums
remain unpaid 30 days after the due date,
the member is without notice, deemed to
have resigned from public practice, unless
written notice of extenuating circumstances is
received within 30 days from the original due
date. Note that member dues are also payable
on or before July 1 each year, after which you
will be charged a $150 administration fee.
In accordance with Bylaw B114 (a), if annual
dues remain unpaid after July 31, the member
is without notice deemed to have resigned from
membership. Members who have resigned are
automatically deregistered from public practice as a Certified General Accountant.
outlook 35
Inspired by the cold rainy days of recent months, this issue’s Current Assets is travel-inspired – with a focus on
gadgets that make life easier while on the road (or on a sandy beach).
$129
$99
$450
$999+
currentAssets
By Trevor Hargreaves
>
Bluetooth Headset: Jawbone
Era
This gadget comes armed
with impressive military-grade
noise-cancelling technology. The
manufacturer boasts it’s “simply
the best headset on the planet.”
Featuring voice recognition text
and email dictation, motion-
36 outlook
sensitive control functions, HD
music and audio, and compatibility with MyTALK – they might
just be right.
jawbone.com
>
Apple AirPort Express (Wi-Fi)
Plug a hotel Ethernet cable into
this device, power via standard
power socket and voila – a
handy Wi-Fi network wherever
you hang your hat, drop your
luggage and feel the urge to surf
the Internet.
apple.com/ca/airportexpress
>
>
gadgets
MacBook Air
When it comes to travelling with
a laptop, the MacBook Air is a
strong option. Offering a heck
of a lot in a tiny package, it’s
literally the size of a small book,
yet comes equipped with the
OS, software and media features
of a regular MacBook. It comes
in a very portable 11- or 13-inch
casing, with a price point starting
at just $999.
apple.com/ca/macbookair
Smartphone: Motorola Atrix 2
This nifty smartphone packs
plenty of punch. Equipped with a
dual-core processor, 4G networking capabilities and Android OS,
it’s basically a tiny PC. It even has
an optional external keyboard
that hooks up to make it function
as a PC. The Atrix 2 also has a
series of great features including a
fingerprint security function and
video chat. It comes equipped
with a heap of memory (up to
48GB) which will store plenty of
songs, photos, files and video, and
has a high-end HD display screen.
All in, this is a powerful, innovative and well-designed device
with an attractive price.
www.motorola.com
>
Asus R300 Hand-Held
Personal Navigator
Most of us have used GPS to
navigate strange cities by way
of confidently aloof robotically
voiced directions. Imagine how
handy this service would be in
hand-held format. The Asus R300
allows just that, and all in a body
slightly larger than an iPhone. It
can be vehicle mounted to function as a traditional GPS, but also
features a variety of other modes
including pedestrian, bike and
even bus. It also stores photos,
music and video and comes with
an FM transmitter, allowing you
to broadcast through your car
stereo.
www.asus.com/Mobile/R300
FREE
$299
$45
$130
$80
99¢
FREE
>
External Battery: Mophie
Juice Pack Air
For the heavy iPhone user, this
is a handy accessory to bring
on the road. The Juice Pack
Air has an ultra thin yet sturdy
design and provides an arsenal
of supplemental power (up
SteriPEN
Nothing can wreck a trip
quicker than consuming dodgy
drinking water. Protect yourself
against such unfortunate
events with this innovative
device. Simply put it in the
glass or bottle, turn it on for 48
seconds per 16 oz and voila –
no more Cryptosporidium and
other nasty bugs.
steripen.com
FlightAware
This app is easy to use and super handy on the road.
Simply provide your flight details and FlightAware
will take it from there. It can give you the heads-up
on flight delays, gate changes and cancellations, all of
which is pretty handy for a traveller on the go.
flightaware.com
>
to 36 extra hours of audio or
nine additional hours of video).
That’s power enough to just
about circle the globe without a
recharge. mophie.com
>
Reef Stash Sandals
Granted, this beach footwear
is a little more Maxwell Smart
than James Bond, but who
can’t make use of an in-heel
storage area for credit cards,
cash and keys! It’s worth booking a tropical trip just to try
these out.
shop.reef.com
Tipster
Travel typically means a lot of meals out. This easy-touse app sorts percentages, divides tabs between parties and even features international tipping guidelines.
AppStore
>
>
>
APPS
GasBuddy
If your travel involves driving, this handy app locates
gas stations with the best fuel prices.
gasbuddy.com
outlook 37
snapShots
UBC Connect 2012
Top left: (From left to right): Kitty Wong, Charity
Director, UBC Accounting Club; Ivan Liu, President, UBC Accounting Club; CGA-BC Chair Cindy
Choi, FCGA; Elsa Wong, Incoming UBC Diploma
in Accounting Program (DAP) President; and Ivan
Pang, DAP President.
38 outlook
Annual Economic Outlook
Bottom left: Coast Capital Savings’ Winston Lum, CGA,
explains the benefits of the CGA program to eager
UBC students.
Above right: Linda Woo, CGA, Vice-President with
Rescan Environmental Services, takes time to provide
career advice to students.
Opposite, bottom left: CGA-BC
Chair Cindy Choi, FCGA, introduced
the Honourable Kevin Falcon,
Minister of Finance, at the Vancouver Board of Trade’s 23rd Annual
Economic Outlook.
CGA-BC Sponsors UBC Tax Assistance Clinic
for Students (TACS)
Top left: At the annual TACS Welcome Session more than 100 UBC students networked with 20 CGA representatives who work in tax, including (from left to right)
Loren Nancke & Company’s Gavin Caldecott (CGA student); CGA-BC First ViceChair Candace Nancke, CGA; Galloway Botteselle & Company’s Brian Galloway,
FCGA; and ‘Tax Detective’ Eileen Reppenhagen, CGA.
2012 Budget Lock-Up
Top right: CGA-BC Chair Cindy Choi, FCGA,
answers questions from the media.
Bottom right: CGA-BC’s CEO Gordon Ruth,
FCGA, and First Vice-Chair Candace Nancke,
CGA, discuss the implications of the government’s fiscal plan.
outlook 39
partingshot
In each issue of Outlook, we profile a member or CGA student who is helping to build the
CGA brand. This month we spoke with
Peter Klotz, CGA
Budget Manager, B.C. Public Service Agency
By Patrick Schryburt and Trevor Hargreaves
Can you briefly describe
your role with the BC
Public Service Agency?
I am the Budget Manager
for the BC Public Service
Agency. My primary role is
to plan and coordinate the
Agency’s budgeting functions. Aside from building
and monitoring budgets,
our office provides advice
and guidance to the Agency
branches regarding financial
policy, procedures and procurement practices. We also
provide financial analysis,
reports and recommendations to management and
central agencies within the
provincial government.
What do you enjoy most
about your job?
I enjoy learning and helping
people succeed.
Working at the corporate level of the Agency I
am lucky enough to get
involved with most programs within the Agency.
These programs include
multiple lines of business
covering the entire HR life
cycle. To be able to provide
exceptional service I need
to know about my client’s
business. Since joining the
Agency in September, I have
learned incredible amounts
about the development and
40 outlook
delivery of HR life-cycle
functions.
I am also in the unique
position of being an
unofficial team member of
numerous programs. I am
not just a part of the budget team or the finance
team, but by providing
consistent valued support
I am part of all the teams I
support. It feels great to be
able to help ensure their
success.
What is the one thing
that would surprise
people the most about
working for the government?
I think most people
would be surprised at
how dedicated and hard
working people are in the
public service. I think they
would also be surprised at
the variety of work. Most
of the people I have had
the pleasure of working
with have been dedicated,
intelligent and hard working. These people are not
limited to working nine to
five. I receive emails from
employees at all hours
and have seen employees
working on weekends and
evenings. These people do
the work because they are
dedicated to the ser-
vices they are providing the
people of BC.
Do you manage staff? If
so, what are the secrets
to getting the most out
of talented people?
I manage two very knowledgeable and talented staff
members. I think people
generally need to feel like
they are a part of something
and that they are adding
value. Without these two
factors I don’t think people
will continue to perform in
the long run. On top of this
it helps to discover what
motivates each individual.
Everyone has different motivators. It can be challenging,
but once you find an individual’s motivator, and tailor
your managerial approach
to accommodate the motivator, you can get the best
from that individual.
What do you like most
about accounting as a
career choice?
The opportunities. Accountants have the skills and
knowledge to add value to
all aspects of an organization. It’s not just about the
numbers. The business
acumen of accountants
allows us to take on roles
of both quantitative and
T
DE
OF
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RI
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qualitative natures. This gives
us the ability to move about
in organizations and take
on strategic and leadership
roles outside the traditional
accounting roles.
You are currently serving
as Chair of the South Vancouver Island Chapter and
you were a key member of
the 2011 Conference Committee. What motivates
you to volunteer for the
Association?
I originally volunteered for
completely selfish reasons.
I initially joined the South
Vancouver Island Chapter
Board to help develop a professional network. However,
getting involved with the
Association is so much more
than developing networks.
Volunteering has provided
me with huge professional
and personal development
opportunities. I have not
only learned from taking on
new roles, but also from the
people I volunteer with. I
continue to learn a lot from
my fellow volunteers. In turn,
because of my involvement I
have had the opportunity to
provide my insights to CGA
students and newer CGAs. I
always feel good when I know
I am adding value at one level
or another.
Do you have a personal
mantra?
It’s a choice. Everything in my
life is my choice. I may not
choose what happens to me,
but I choose how I react, and
ultimately I am accountable
for where I eventually end up.
I choose where I want to use
my resources, I choose how I
mitigate uncontrollable influences, and I choose whether I
am happy or not.
What are your favourite
hobbies?
Currently I am enjoying scuba
diving, jogging and working
in my vegetable garden.
What’s the last good movie
you saw? Good book you
read?
I have been watching a lot of
the latest superhero movies. I like movies that show
the hero acting in the best
interests of society. I guess
it’s because they are so
much like CGAs, as our first
ethical principle is “Responsibility to Society.” . .
The last good book I
read was Bart Yasso’s My
Life on the Run. I think any
runner would find the book
humorously inspirational.
)
Why did you choose CGA
for your professional accounting designation?
Again, it’s all about the opportunities. That and the
flexibility in gaining work
experience. Originally I wasn’t
sure what I wanted to do as
far as the accounting world
goes. I decided on CGA as it
provided the most flexibility
while earning the designation
without limiting my future
options. Of course those
options increased while I was
in the program, with mutual recognition agreements
between CGA and ACCA, as
well as other international
designations.
F ON
E
1
O NE
What’s the secret to
achieving good work/life
balance?
I think there are two parts
to manage. First, know your
capacity for work and know
when to say no or delegate. When determining
capacity I always have to
remember that everything
takes longer than expected.
Second, when the work
side of the scale gets a little
heavy I think it is important
to schedule life into the
week. I have found it’s not
always easy to keep to a
schedule that says “play
time,” but I always feel better when I do.
outlook 41
morethanNumbers
$250 million
Previous record price for
a painting (for the private
sale of Jackson Pollock’s
No. 5):
$140 million
CGAs ARE SOCIAL
CREATURES
Number of Twitter
followers @
LawSocietyofBC:
658
Number of Twitter
followers @theBCMA:
1,108
Number of Twitter
followers @CGAbc:
3,162
(Note: CGA-BC still trails
Lady Gaga, who has the
world’s most Twitter followers with more than 20
million.)
MAN’S MOST
EXPENSIVE FRIEND
Annual cost of owning
a pet fish, according to
the American SPCA:
Annual cost of owning a
large dog:
$1,500
RISE AND FALL OF A TITAN
Year when Rochester,
N.Y., businessman George
Eastman first released the
Kodak camera, with the
slogan “You press the button, we do the rest”:
AN APPLE A DAY…
Number of iPods, iPhones
and iPads Apple sold in
2011:
Year when Kodak brings
picture-taking to the
masses by introducing
the ‘Brownie’, an easy-touse pocket-sized camera
that sells for $1 (with film
at 15 cents a roll):
585,000
1888
1900
Year in which the company produces a prototype
for the first digital camera:
$35
1975
Annual cost of owning
a cat:
Year when Kodak
launched its first pocketsized digital camera:
$640
Annual cost of owning a
small dog:
$780
1996
Year when Kodak filed for
Chapter 11 bankruptcy
protection:
2012
42 outlook
172 million
Number of applications
available for sale in the
Apple App Store:
New iPads sold in the first
four days after its launch
on March 16:
3 million
Sources: Vanity Fair; Twitter.com (as at March 19, 2012); CBC News; Apple Inc.; ASPCA.
OIL FOR OIL
Price paid by the tiny
oil-rich nation of Qatar for
Paul Cézanne’s The Card
Players, the highest price
ever for a work of art:
Certified General Accountants
We’ve made Private Health Services
Plans cookie-cutter simple!
Recent Revenue Canada (CRA) Federal legislation now allows business owners
to fully tax deduct 100% of their healthcare costs as a business expense using
a Private Health Services Plan.
Who qualifies?
Anyone who owns a business of any size, employees and dependents.
No health questions or age limits. This is not insurance..
What’s covered?
100% of virtually all dental and medical expenses. Visit our website
www.trustedadvisor.ca for a complete list
What’s the cost?
There is a one-time set-up fee plus applicable taxes. The additional cost is 10%
administration fee plus applicable taxes, depending on which province you live in.
Who uses a Private Health Services Plan?
Business owners who:
> do not qualify for group insurance or find it too expensive
> find group insurance coverage too restrictive; i.e.; orthodontics
> have sick child or spouse
> want front of line treatment
> want to write-off child support relating to healthcare expenses
> large groups who have been struggling with significant cost
increases each year.
A partial list of qualified expenses:
Acupuncture
Alcoholism Treatment
Ambulance
Anesthetist
Attendant Care
Birth Control Pills
Blood tests
Catscan
Chinese medicine
Chiropractor
Crowns
Dental Treatment
Dental Implants
Dental X-rays
Dentures
Dermatologist
Detoxification Clinic
Diagnostic Fees
Dietitian
Drug Addiction
Therapy
Eyeglasses
Fertility Treatments
Guide Dog
Hair Transplant
Hearing Aid and
Batteries
Hospital Bills
Insulin Treatments
Lab Tests
Laser Eye Surgery
Lodging (away from
home for outpatient
care)
MRI
Naturopath
Nursing Home (incl.
board & meals)
Optician
Oral Surgery
Orthodontist
Orthopedist
Osteopath
Out-of-Country
Medical Expenses
Physician
Physiotherapist
Prescription Medicine
Psychiatrist
Psychologist
Psychotherapy
Registered Massage
Therapy
Renovations &
Alterations to
Dwelling
(for severe &
prolonged
impairments)
Special School Costs
for the Handicapped
Surgeon
Transportation
Expenses (relative to
health care)
Viagra
Vitamins (if prescribed)
Wheelchair
X rays
Note: This is a partial list. All allowable
expenses must qualify as outlined in the
Income Tax Act
Why are your clients doing this
with their healthcare expenses?
When they could
be doing this!
Healthcare Costs $1600
Healthcare Costs $1600
(3% of net income) Deduct $1500
Admin Fee (10%) $ 160
Available for credit $100
Tax-deductible total $1760
Tax Credit* $25
Tax Deduction $1760
EXAMPLE:
Net income of $50,000 per year with family medical expenses of $1600
*Based on a combined Federal and Provincial rate of 25%.
Be the one to advise your
clients...or someone else will.
The Robinson Group Inc.
June Borlé: 604.874.4429 Fax: 604.873.5600
Toll Free: 1.888.880.2266 Email: june@trustedadvisor.ca
www.trustedadvisor.ca
But it’s who
you know that
really counts
She came to us.
Shouldn’t you?
VANCOUVER | CALGARY
604-682-8367
1800 - 777 Hornby St., Vancouver
www.angusone.com