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Responses to the Invitation to Comment |
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(in Adobe Acrobat format) | Letter | Name of respondent | Affiliation | | 1 | Richard Taschereau | | | 2 | Peter Debenham | | | 3 | Gary Porter, FCGA, CA | Porter Hetu International | | 4 | Benoit Lavigne, D. Sc. Gestion, CA | | | 5 | John D. Heraghty, CA | | | 6 | Karim Jamal Ph.D, CA | | | 7 | Robert Napoli, CA | | | 8 | Scott D. Graham | | | 9 | Laurence W. Zeifman,, CA | Zeifman & Company | | 10 | Garry Mudryk, CA | | | 11 | Brian Watts, CA | Brian Watts, Inc. | | 12 | Rose Norton, CA | Rose Norton, Inc. | | 13 | Tony Banik, CA | | | 14 | Janet Morrill, Ph.D., CA, CGA
Cameron Morrill, Ph.D. CA, CGA | | | 15 | Elaine S.M. Leong, CA | | | 16 | Byron J. Reynolds, CA | | | 17 | Cheryl Wenezenki-Yolland, CMA | BC Ministry of Finance | | 18 | H. Shikaze, FCA | Institute of Chartered Accountants of Alberta | | 19 | Jim Nelson, CA, CMA | Davidow & Nelson LLP | | 20 | Burt Krull, CA | | | 21 | Harry Taylor, CA | Partner, Prospera Chartered Accountants | | 22 | Kenneth R. Smith, CA | Kenneth R. Smith Chartered Accountant | | 23 | Brian Lenzin, CA | Brian Lenzin Professional Corporation | | 24 | Jack Logan | | | 25 | Stern Cohen LLP | | | 26 | James Shutiak, CA, MBA, CMC, CFE | | | 27 | Harlan Sundal | | | 28 | Alex Ritchie, CA | Alex Ritchie Chartered Accountant | | 29 | Anthony Ariganello, CPA (DE), FCGA | CGA Canada | | 30 | Good, Redden, Klosler LLP | | | 31 | Rukhana Dinshaw | Soberman LLP | | 32 | Bernard Martens, CA
Leslie Halper, CA, CMA
Loretta Monsma, CA, CMA
Ronald Aquin, CA, CMA, CFP | Bernard Martens Professional Corporation | | 33 | Karen Yip, CA, CMA | Halpert Monsma Aquin Chartered Accountants | | 34 | Jean-Paul Paré, CA | | | 35 | Ginsberg Gluzman Fage & Levitz LLP | | 36 | W. John Hallam, FCA (UK), CA | W. John Hallam Professional Corporation | | 37 | Dennis Glezos, CA | | | 38 | John Larsen, FCA | Institute of Chartered Accountants of British Columbia | | 39 | Armand Capisciolto, CA, CPA | BDO Dunwoody LLP | | 40 | Jocelyn Patenaude, CA | Behna, Cormier, Gougeon, Ouelette | | 41 | Betty Howran, CA | | | 42 | Brett A. Bastable, CA | Brett A. Bastable Chartered Accountant | | 43 | Caroline Hortie, CA | | | 44 | Christopher P. Woodward, CA | | | 45 | Vivian Greenberg, CA | Collins Barrow National Cooperative Inc. | | 46 | Connie E. Lloyd, CA | | | 47 | David A. Levine, CA | David A. Levine Professional Corporation | | 48 | J. Andrew Cook, FCA | Deloitte & Touche LLP | | 49 | Demers Beauline, S.E.N.C.R.L. | | | 50 | Ray Desjardins, CA-IT | Desjardins & Company | | 51 | Dewey Yang, CA | | | 52 | Donna Weis, CA | Hudson Pederson Weis & William | | 53 | E.A. Clark, CA
Alister Cowan | E. Clark Professional Corporation | | 54 | Robert Dietrich
Karen Parsons, CA | FEI CCR
Grant Thornton LLP | | 55 | Sophie Bureau, CA | Raymond Chabot Grant Thornton LLP | | 56 | J.S. Hayes, FCA | Hayes Stewart Little & Company | | 57 | Steve Richardson | HBC | | 58 | John J. Geib, CA | John J. Geib Chartered Accountants | | 59 | Kate Bewley, CA, PhD | | | 60 | Kimberly D. Wray, CA | KD Wray Professional Corporation | | 61 | Ken Stephens, CA | Davis, Daignault, Schick & Co. | | 62 | Kenneth R. McTavish, CA | Kenneth R. McTavish Chartered Accountant | | 63 | Edward Kissinger, CA | Kissinger & Company Chartered Accountants | | 64 | KPMG LLP | | | 65 | Larry Wilkins, CA | | | 66 | Lisa G. Davis, CA | | | 67 | Mark Dickie, CA | MacKay LLP | | 68 | Maruf Raza, CA
Rita Munro, CMA, CA | | | 69 | Michael Becher, CA | Masuda Munro Chartered Accountants | | 70 | Beth McClelland, CA | Miniely Tower Hughes & Associates LLP | | 71 | Gregory T. Mobrey,MBA, CA | Mowbrey Gil LLP | | 72 | Nicole Sénéchal, CA | Petrie Raymond Comptables Agréés | | 73 | Renaud Lachance, CA | Vérificateur genéral du Québec | | 74 | Anna Januszczak, CA (CONFIDENTIAL) | Romanowsky & Associates | | 75 | Carol Sadler, CA, CPA (Illinois, USA) TEP | Sadler Tax Advisors Chartered Accountants | | 76 | Shawn Kelso, CA | Welch & Company LLP | | 77 | Sylvie Bergeron, CA | Giroux Ménard Charbonneau Laprés s.e.n.c. | | 78 | T. Craig Wilson, CA | | | 79 | Timothy Chan, CA | Canadian Chinese Chartered Accountants Association (CONFIDENTIAL) | | 80 | Walter Reimer, CA | | | 81 | Alice A. Sawyer, CA | Alice A. Sawyer Professional Corporation | | 82 | Donald A. Mackay, CA | | | 83 | Kingston Ross Pasnak LLP | | | 84 | Maria Erdmann, CA | Maria Erdmann Professional Corporation | | 85 | Susan A. Woodward, CA | Woodward Godfrey Davis Chartered Accountants | | 86 | J. Alain D. LeFebvre, CA | Chan Foucher LeFebvre LLP | | 87 | Goldfard, Shulman, Patel & Co. LLP | | | 88 | Jo-Ann Lempert, CA
Manon Durivage, CA | | | 89 | Kevin Skells, CA | | | 90 | Michelle J. Balmer, CA | Meyers Norris Penny LLP | | 91 | Murray. A. Mikulak, FCA | Mikulak & Hill LLP | | 92 | Peter Maitland, BComm CA, Financial Analyst | | | 93 | Ron L. Martindale, Jr. | Davis Martindale LLP | | 94 | Ryan Leslie, CA | KNV Chartered Accountants | | 95 | Laurie P. Moen, CMA, CA | | | 96 | Todd Miller, CA, CPA (Illinois) | Wolridge Mahon LLP (CONFIDENTIAL) | | 97 | PricewaterhouseCoopers LLP Chartered Accountants | | | 98 | Stéphane Gautier-Éthier | | | 99 | Diane Boudreau, CA | Ordre des comptables agréés du Québec | | 100 | C.J. Check, Amerongen | Amerongen & Company Chartered Accountants | | 101 | Paul Hotke, CA | Paul Hotke Professional Corporation | | 102 | Dan Natale, CA | Segal LLP (CONFIDENTIAL) | | 103 | Allan Wallace, CA
David Allen, CA | Allan L.G. Wallace Professional Corporation
The AC Group of Independent Accounting Firms Ltd. | | 104 | Robert Caswill, FCA | | | 105 | Maurice Primeau
Kevin Sanderson | | | 106 | Rick M. Bahula, CA | Taylor Leibow LLP |
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