Instructor Profiles

AJAG employs a roster of highly-qualified subject matter experts for the delivery of our online and in-class courses. Our instructors are specialists in areas from audit to tax to law and more. AJAG instructors present their own course material, and cover a wide range of relevant, up-to-date topics. 

David Baker, CA

David Baker earned his CA designation in 1981, earning an award as a top UFE writer in the Waterloo Region. In 1983 he began his own public accounting practice in Elmira, Ontario serving local small and medium-sized owner-managed businesses.

After 21 years as a sole practitioner, Dave retired and now devotes his time to professional development activities. He has taught CA finalist students at the ICAO School of Accountancy annually since 1984 and has written a case study for use in that program each year since 1988.

In addition to teaching part-time at the University of Waterloo for 12 years, Dave has presented a number of other courses to CAs and CA students.

David has been an AJAG instructor since 2006.

Rino Bellavia, CPA, CA

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

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

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

Rino has been an AJAG instructor since 2004.

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

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

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

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

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

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

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

Andrew Feldstein, LL.B

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

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

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

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

Mark Feigenbaum, Esq., CPA, FCPA, FCA

Mark is a U.S. Attorney at Law, Barrister and Solicitor, a U.S. Certified Public Accountant and a Canadian Chartered Professional Accountant.  His practice specializes in cross border legal and tax issues facing individuals primarily in the sports, music, and entertainment industry and businesses in all industries expanding into the U.S., incorporating companies and other entities in the U.S., and consulting and compliance for individuals moving to the United States and U. S. citizens who live in Canada.

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

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

John Grummett, CPA, CA

John has approximately 25 years of nation

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

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

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

John is a tax partner at Taylor Leibow LLP.

Marcus Guenther, MBA, CPA, CA

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

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

Manu Kakkar, CPA, CA, TEP, MTax

Manu has over 20 years of experience in taxation in both domestic and international, personal and corporate taxation as well as litigation support. He runs his own independent tax practice with offices in Montreal and Toronto, serving a diverse client base which includes manufacturing, retail and distribution, construction, farming, real estate, athletes and artists, across Canada and the US. His firm acts as a counsel to over 100 professional firms in Canada and USA specializing in domestic and international reorganizations and transactions. Manu is known as one of the leading experts in Section 55 of the Act and butterfly reorganizations.

He is an award winning and prolific tax writer. His Master of Taxation thesis on butterfly reorganizations won 2 awards and was published in the Canadian Tax Journal. Manu has published and presented over 250 tax articles and presentations since 2001 across Canada. Manu is an authority in taxation as his name has been cited 29 times in the Income Tax Act.

Manu has taught tax at The Canadian Institute of Chartered Professional Accountants, The Canadian Tax Foundation and The Society of Trust and Estate Practitioners, of and various provincial accounting bodies across Canada. He sits on the Steering Committees for the Canadian Institute of Chartered Professional Accountants’ National Conference on Income Taxes; the Canadian Tax Foundation Laval Program Committee; CPA Canada’s Small and Medium Practitioner’s Tax Committee; and the Canadian Tax Foundation’s Ontario Tax Conference. Manu is currently serving a three-year term on the Canadian Tax Foundation’s Board of Governors. 

Mary Massarella, CPA, CA

Mary Massarella, CPA, CA is a seasoned professional with over 20 years experience in accounting, assurance, risk management and business advisory services.

In addition to filling senior financial roles in various industries, including financial services, the not-for- profit sector, and business services, Mary has been a facilitator and instructor for over 12 years and has developed and presented a number of professional development courses for both qualified accountants and candidates.

Marni Pernica, LL.B.

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

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

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

Louise Summerhill, LL.B

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

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

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

Recognized for legal ability and ethical standards by Martindale-Hubbell

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

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

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

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

David Town, CHRP

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

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

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

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

Perry Truster, FCPA, FCA

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

Howard Wasserman, CPA, CA, TEP, CFP

Howard has consulted on Canadian and International tax matters for over 20 years. He advises on all income tax matters including estate planning, owner managed businesses, international tax planning for corporations and individuals, post mortem planning, corporate reorganizations, mergers, acquisitions, and business purchase and sale. He has a successful track record in presenting appeals, managing tax negotiations, and presenting voluntary disclosures to Canada Revenue Agency. Howard consults extensively with other accountants and lawyers as their tax consultant.

Howard worked at PWC and Cadesky and Associates before joining Segal LLP. He has presented at the Canadian Tax Foundation, various local CPA associations, seminars and other conferences throughout Canada. He is a member of the Chartered Professional Accountants of Ontario, Chartered Professional Accountants of Canada, Canadian Tax Foundation, Financial Planners Standard Council (CFP) and the Society of Tax and Estate Practitioners.

Howard is also very involved in the non profit sector as the president of a non profit school and current and former board member of various charities.

Andrew Winton, LL.B.

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

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

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

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


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