600 Million Dollar Man

VOLUME 32 • NUMBER 1 • APRIL 2005
600 Million
Dollar Man
Meet Jeff Garrad, CGA, CFO,
B.C. Olympic Secretariat
5
The taxing burden
of proof
A PUBLICATION OF THE CERTIFIED GENERAL ACCOUNTANTS ASSOCIATION OF BRITISH COLUMBIA
8 16 27
Capital Report:
a cross-Canada
checkup
Student Aid:
The Educational
Foundation’s
donor report
Ethics cases by the
numbers
8
A p r i l 2 0 0 5 • Vo l . 3 2 N o . 1
outlookcontents
26
12
16
5
features
On Top
of
the
Games
CFO to the Secretariat
Jeff Garrad makes sure B.C.’s Olympic
investment stays on track.
educationalfoundation
As the need grows, so does member
generosity.
views
taxmatters
Why the burden of proof lies with the
taxpayer.
6
techview
8
capitalreport
30
ID technology gives brave new meaning to
implants.
A look inside budget lock-up; two budgets
considered; and CGA-NB vs. Quebec.
finalword
12
President Rita Estock’s vision of
empowerment and opportunity.
spotlight
23
workingpapers
Stiffer penalty for late dues payments.
24
practicereview
New Trust Report form and Juricert filing
requirements.
26
milestones
Members making the right business move.
26
kudos
Board member reappointed.
26
CGAnews
28
CGAcalendar of events
New Feature
CGALaughs
26
outlook
2005
ExecutiveCommittee
President
Rita M. Estock, DBusMgmt,
FCGA
Past-President/Treasurer
Len A. Pietrzykowski, FCGA
First Vice-President
Moe Jones, CGA
Second Vice-President
Gordon Clissold, CGA
Secretary
R. W. (Bill) Caulfield,
BA, FCIS, CGA (Hon.)
outlook
ExecutiveStaff
editor’s message
4
Executive Director
R. W. (Bill) Caulfield,
BA, FCIS, CGA (Hon.)
Director of Administration
Dan Cheetham, CGA
Director of Marketing &
Communications
Edward Downing,
MA (Journalism)
Director of Education
& Student Services
W. D. (Bill) Johnson,
FCIS, P.Adm., FCGA
Director of Corporate Affairs
Juliana Laing
Director of Information
Technology
A. Marc Fox
Director of Member Services
Kathy Hurst, CGA
Director of Public Practice
Services & Public Practice
Advisor
Tina Peters, BA, CGA
Editor’sMessage
By Edward Downing
Ready for Takeoff
Be prepared. That's the simple motto instilled in Boy Scouts, Girl
Guides and Certified General Accountants. No? Well it ought to
be. After all, CGAs are masters of preparation. We prepare budgets, we prepare taxes, and we prepare financial statements. We
prepare others and ourselves for expansion, recession, and changes
in technology, standards, and so much more.
In this issue, Outlook talks to the affable Jeff Garrad, CGA, CFO of the B.C. Olympic
and Paralympic Games Secretariat, about the province's preparations for 2010. Jeff, the
former VP of Finance for the PNE, is responsible for B.C.'s $600 million Olympic
investment.
In other news, John Yu prepares us for the sci-fi-like implications of radio frequency
ID technology on humans; New Brunswick CGAs prepare for a fight with Quebec's
accounting laws; and I give you a glimpse behind the normally sealed off world of the
budget lock-up.
So get comfortable and be prepared for a stimulating read.
OutlookStaff
Managing Editor
Edward Downing
(604) 730-6208
Communication Officers
Sheila Keenan
(604) 730-6238
David Ferman
(604) 730-6206
Graphic Designer
Trevor Hargreaves
(604) 730-6226
Contributors
Brigitte Ilk, CGA
Ed Kroft, LLB, LLM, CGA (Hon.)
Susan Threlfall
John Yu, MSc., CDP, FCGA
Advertising
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Outlook is published four times a year by the Certified General Accountants Association of British
Columbia and is sent to 13,000 CGA members and CGA students. Opinions expressed are not
necessarily endorsed by CGA-BC. Copyright CGA-BC 2005.
Articles, enquiries and letters
Articles, enquiries and letters should be sent to Outlook:
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Members, you can now perform all of your most important CGA-BC services online at CGA Online at
www.cga-online.org.
Cover Photo
Jeff Garrad, CGA, by Ron Sangha
Ta x M a t t e r s
Guilty until proven innocent
Understanding the burden of proof in tax cases.
By Ed Kroft, LLB, LLM, CGA (Hon.)
C
“What is wrong with
this picture? The human
condition and the absence of
economic accountability!”
can break down. If the Crown has no proof
that the taxpayer is not telling the truth,
but finds the story “fishy” or suspicious,
the Crown can still tell the taxpayer that
the story is not believable and can issue a
“bill” or reassessment notice to the taxpayer. This thrusts the taxpayer into a situation involving the payment of tax and
interest, and possibly
penalties and professional fees.
The situation may
improve once the
taxpayer reaches the
appeals stage where
“independent” officials of the tax
authority are charged
Ed Kroft, LLB, LLM, CGA (Hon.), is a Partner in the Vancouver offices
of McCarthy Tetrault, Barristers and Solicitors, which has more than
40 tax lawyers across Canada. His practice is restricted to taxation.
continued on page 11
5
upfront views
with the responsibility of reviewing the tax
auditor's work. Acting dispassionately, they
may conclude that the Crown does not
have sufficient ability to overcome the burden of proof placed upon it after the taxpayer has told the story to the Crown complete with documents and statements from
third parties. However, the appeals officers
may conclude that the taxpayer's story is
not fully credible and put the taxpayer to
further expense and the need to litigate the
matter in the Tax Court of Canada.
Although the Tax Court of Canada has an
informal procedure which does not require
discovery of documents or oral examinations before the hearing in front of a justice, the process still requires the
preparation of an appeal and the
preparation and presentation of a
case before the court. The general
procedure rules of the tax court
require more complex procedures
to determine the facts upon which
the court will pronounce legal findings. These pre-hearing processes
may result in resolution of the cases
but not before significant loss of
time and costs for the taxpayer.
What is wrong with this picture? The
human condition and the absence of economic accountability!
People, not
machines, make decisions about the credibility of taxpayers. Their own biases and
personal experiences may colour their
judgment about the taxpayer's story.
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lients are often angry that they are
generally required to bear the burden of proof in tax disputes. This
means that they must prove that they are
right about the filing position they have
taken even though the tax authorities, such
as the Canada Revenue Agency, have challenged the accuracy of the facts or legality
underlying the position. The Crown bears
the burden of proof when it imposes penalties, reassesses beyond the normal reassessment period, and demonstrates facts within the Crown's exclusive knowledge (e.g.,
was an assessment sent?).
Does this approach make sense? Is
this practical? The theoretical answer
is “yes” because the factual information underlying the filing position is
usually more available to the taxpayer
than to the Crown. To put it differently, the taxpayer is better equipped
to tell and prove the story to the
Crown. Similarly, any legal position
postulated by the taxpayer should be
made by the taxpayer based on the facts.
Practically, this is sensible if the Crown is
acting in a rational and dispassionate manner because the Crown does not have the
resources available to gather the information to disprove the factual assertions of the
taxpayer. Quite often, the information is
only in the possession of the affected taxpayer. For example, did the taxpayer who
makes a significant gain intend to sell the
property at the first available opportunity?
It all depends on the intention of the taxpayer. Absent any documentary evidence
or oral statements from third parties, only
the taxpayer could know for certain. Insofar as the affected taxpayer may be accused
of being self interested and an advocate of
his/her own position, the tax authority
looks for other proof of the taxpayer’s
intention, namely a course of conduct
reflected in documents or actions of the
taxpayer (frequent sales, education, experience).
In many cases this process can work. The
taxpayer offers information and documents which represent the taxpayer’s version of the facts. The tax auditor may find
information to contradict the taxpayer's
version of events. In that case, the taxpayer’s credibility may be at issue. The tax
auditor has the opportunity to evaluate the
taxpayer’s story and may choose to disagree
with his version of the facts.
This, unfortunately, is where the process
Te c h V i e w
Big Brother is watching from under your skin
Implanting RFID technology in humans poses a host of
benefits and threats.
By John W. Yu, MSc, CDP, FCGA
Part Two of Two
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n the previous issue, I provided an
update on RFID (radio frequency
identification) and how it works. At
the end of the article, I raised some privacy issues. In this article, I will explore the
applications and technologies surrounding
the implantation of electronic identification tags in humans and the resulting ethical dilemmas society faces. I will also
examine the invasion of privacy resulting
from such identification systems and the
potential for abuse by governments and
other authorities.
as a human hair, perfectly suited for currency applications. In 2005, the European
Central Bank will be issuing Euros
embedded with RFID tags. The tag would
enable governments and law enforcement
agencies to trace the money in every transaction. It will just be a matter of time
before other central banks follow suit.
Gone will be the day when using cash
guaranteed anonymity. "Big Brother" will
be able to track every transaction.
Why stop with embedding RFID in currency notes? It will be practical to embed
RFID tags in passports, drivers' licences,
birth certificates, marriage certificates,
diplomas and legal contracts. It is conceivable that electronic identification
tags would be applied to any document for which authenticity is
an important consideration. But
such applications would be a
double-edged sword: on the one
hand, providing a convenient
and inexpensive means of
authentication, but on the other
hand, removing all privacy protection for the individual.
“Why not insert RFID
tags into citizens,
enabling them to be
identified readily at
border checkpoints?”
It is conceivable that within a decade all
manufactured items will be tagged with
RFID or similar electronic identification.
The social and ethical implications are vast
and, in several cases, horrific to ponder.
For example, anyone equipped with a
RFID reader (such as the police) would be
able to scan the contents of your home or
vehicle, without your consent, and without
your knowledge. Electronic identification
systems would give marketers the ultimate
tool to find out information about consumer preference and product usage.
The application of RFID and similar electronic identification tags will not stop with
inventory control and consumer goods
tracking. Hitachi has developed an RFID
tag that is only 0.3 mm square and as thin
Electronic identification tags are ideally
suited for tracking livestock and, ultimately, tracking human beings. And we are not
looking ahead decades or years—human
implantation is already possible. Applied
Digital Solutions has designed an RFID
tag, called the VeriChip, for human applications. Measuring only 11 mm long, it
can be inserted under the skin and can be
detected by a reader as far as several feet
away. Of all the possible applications of
electronic identification, the application
to human beings holds out the greatest
threat to freedom and privacy, and provides the greatest potential for abuse.
One could expect human applications of
RFID tags to start with benign and beneficial uses, for example for tracking people
who may become lost such as young children or patients with dementia or
Alzheimer.
Some observers have noted that whenever
a new technology that assists in identifying
humans is introduced, its first applications
are those used by the state to control
crime. From 19th century photography, to
finger print recognition, video cameras,
and DNA, the first stage of capturing the
criminal has always been to capture his
image or part of his identity.
The DNA example is apt for another reason. With RFID, government and corporate organizations possess the equivalent of
a DNA marker that can be manufactured
to trace goods and their owners from cradle to grave. And because the information
is digital, it can be shared, sold or stolen.
Once proven, the technology's applications will multiply. For example, the military could use it to replace dog tags. In the
battlefield, RFID could be used to manage
soldiers and to prevent friendly fire mistakes as well as desertion. Processing prisoners of war would be a breeze
But why stop with military applications? It
would be logical to go further. For example, instead of issuing passports, which are
easily stolen or misplaced, why not insert
RFID tags into citizens, enabling them to
be identified readily at border checkpoints?
Replacing drivers' licences with implanted
RFID is another logical application.
Instead of issuing birth certificates, why
not implant RFID tags into newborn
babies? Identifying remains would no
longer require visual inspection by a loved
one at a morgue. Such tags can include
continued on page 7
John W. Yu, MSc, CDP, FCGA, is an avid watcher and consumer of technology, and has been
working in the IT industry since 1970. He is Vice-President of Information Technology at
CGA-Canada. He is also the privacy officer for CGA-Canada and CGA Shared Services Facility Corp.
continued from page 6
information about parents, date and place
of birth and medical conditions.
Clearly, there are many benefits to human
implantation of electronic identification.
The problem is that such tags makes surveillance easy, cheap, and ubiquitous. The
threat to freedom and privacy is too scary
to ponder—but too important to disregard. Arguably, laws can be enacted to
provide privacy protection and to prevent
abuses. But trusting government to protect your privacy is like trusting the fox to
guard the chicken coop.
“But trusting government to protect your
privacy is like trusting
the fox to guard the
chicken coop.”
information. Such legal protection means
little because the service providers can
refuse service if you don't supply one.
Now apply this experience with the SSN
to electronic identification, and you can
imagine the brave new world that we are
about to enter.
Technology is a Pandora's Box: once
opened, we will not be able to control or
even imagine all the consequences. What
we can do is to become informed and be
vigilant; each one of us has a duty to
think about the ethical consequences of
using such technology, and not be
blinded solely by the commercial benefits.
Update: As Outlook went to press, a
new bill in the California legislature
was proposed that would ban the use of
radio frequency identification (RFID)
tracking in any personal identification
system used by the government including
driver's licences, library cards and school
ID cards. The bill was proposed in
response to an RFID test in a Northern
California school district, in which students were issued RFID-enabled cards
without community input.
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But even if we could trust governments,
commercial applications would erode any
protection that may be available. When the
U.S. Congress introduced the social security number (SSN), governments were
specifically prohibited from using the SSN
as a universal identifier. But over time, the
commercial sector has turned the SSN into
a universal identifier—these days, you can-
not get any service in the United States
without one. We are beginning to see the
same trend in Canada where most service
providers (telephone, hydro, cable, credit
card) routinely request your social insurance number (SIN), although so far, you
have the right to refuse to provide such
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CapitalReport
Budgets on
our minds
Keeping Canada competitive.
By Edward Downing
upfront views
8
B.C. starts it all off on in the faux Victoria
Spring of the third Tuesday of every February, often followed by the federal government and the balance of the provinces
right up to the end of March. The documents are as much about politics as economics, but they do signal where government intends to move and what we as taxpayers and business owners will pay to get
there.
This year our budget analysis team was
headed by 2005 President Rita Estock,
FCGA; First Vice-President Moe Jones,
CGA Executive Director Bill Caulfield,
CGA (Hon.); and yours truly to provide a
The lock-up itself is an amazing experience. It brings some 150-plus representatives of professional and other special
interest groups alongside-and eventually
to-about 150 or so journalists in order
broadcast their varied reactions to the
world outside the lock-up.
Once Minister of Finance Colin Hansen
completes his briefing and press conference at around 12:30 or so, the stanchions
separating media and professionals are lifted. Then there's a surge of humanity as
media seek their sources and spokespersons seek to find each other in order to get
their word out. There's a stubby forest of
microphones picking up every word, cameras watching every move, every inflexion,
and reporters scribbling ferociously to
record a range of views, reactions and predictions.
Lock-up is no misnomer. During this time
there is, as they say on submarines, complete radio silence. There is no contact
with the outside world. Cell phones,
blackberries and all other methods of communication-remote and otherwise-are
banned. You can converse with colleagues
and acquaintances that you recognize from
lock-ups gone by, but most people are
absorbed in the weighty package of documents and summaries.
You'll see representatives for the nurses,
the doctors, the university teachers, university students, road builders, the Greens,
the butchers, the bakers and the candlestick makers all jostling to make their positions known.
After a three-hour analysis of the budget,
with assistance from many of the
province's top accountants including
many CGAs, the real business of the day
takes place in a pressure cooker of just 45
minutes. Here media and professionals
This year we liked what we saw in the budget. The CGA team was impressed with
the government's nearly $2-billion record
pay down of the debt, tax cuts for the
elderly and less fortunate, and the increases to health care and education spending.
In a news release issued to the media in the
scrum, president Rita Estock lauded the
government for its strong action and credited the Liberals' sound fiscal management
as key to the ongoing funding of our many
initiatives in health care and education.
Photos: Diana Nethercott
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I
t's springtime in Canada and our
thoughts turn naturally to, well, budgets.
pair off, give compressed 8-second sound
bites and opinions on a year's worth of
financial planning, break up and find new
partners. Consider it the ultimate in speed
dating.
full review of the 2005/06 provincial budget.
CGA-BC President Rita Estock makes her point with the Globe and Mail’s Robert Matas while
First VP Moe Jones looks on.
The Association did offer one cautionary
note: "While the 2005/06 Budget offers a
lot to celebrate, the government still needs
to sharpen its pencil to ensure the business
community has the tools to be competitive," Estock said.
Sharpening that pencil means being mindful of what is going on next-door in Alberta. One shortcoming of the provincial
budget was the lack of action in helping
Edward Downing is CGA-BC’s Director of Communications.
continued on page 9
the business community recapture its competitive position with other provinces,
notably Alberta. B.C.'s top income and
corporate tax rates are still about five percentage points higher than Alberta's. The
government also failed to eliminate the
capital tax on large financial institutions.
This tax is regressive and deters financial
institutions from investing and locating in
B.C.
Government debt also remains a large red
flag for CGA. And we summed it up
accordingly: "With capital expenditures
forecast at more than $3 billion over three
years, the province's accumulated debt will
continue to grow. Despite the forecast surplus, the overall debt will reach $36 billion
by the end of this fiscal year. That's a millstone around the neck of future generations-representing about $36,000 for the
average B.C. family."
Feds miss out on competitiveness too:
The Federal government has again missed
out on an opportunity to improve our
country's competitiveness.
Although corporate and personal income
tax cuts announced in the February 23
budget are welcome, the overall opinion is
that they are not being delivered to Canadians fast enough to have significant
impact. For example, a reduction in corporate tax from 21 to 19 per cent and the
elimination of the corporate surtax are
generally good moves, they won't come
into effect until 2010 and 2008 respectively.
That's not soon enough to help our smalland medium-sized entrepreneurs compete
in world markets.
B.C. Finance Minister Colin Hansen delivers
the Liberals’ 2005 pre-election budget. The
budget featured reduced taxes for 730,000 lowincome earners, increased spending across all
ministries, and a $1.7 billion debt repayment.
Individual Canadians will also benefit
from the increase in the personal income
tax exemption to $10,000. Again, that
offering is being served deli style, slice by
slice over four years.
These modest tax breaks pale to insignificance when set against program spending
increases. Since 1997/98, when government started a sequence of balanced budgeting, spending has jumped more than 50
per cent. And by 2010 it will have jumped
by more than 80 per cent.
Clearly, we have to strike a better balance
between tax breaks, debt reduction and
program spending if we are going to promote sustainable growth and create wealth.
Ottawa aimed some interesting measures
at B.C. There was an additional $50 million for the Asia-Pacific Foundation, $126
million over five years to support research
at the University of British Columbia's
TRIUMF facility, increased regional economic development funding and a significant budget increase for the military,
which will boost our Pacific Fleet and help
provide some strategic lift for overseas
commitments.
January 4 a red-letter day in PEI: Public
accounting rights have been extended to
qualified Certified General Accountants in
Prince Edward Island. CGA-Canada Chair
Louise Nesterenko welcomed the move as
a major gain for the profession, the business community and the public.
continued on page 10
9
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per cent of all businesses in B.C. are in this
sector.
B.C. has come a long way since the economic freefall we were in during the late
1990s and the government deserves praise
for achieving some remarkable results. Our
president notes this continually in her platform speech to Rotaries and Chambers of
Commerce around the province. As we
head into the May 17 provincial electionthe first fixed election date in Canadian
history-I am sure the recent positive economic record will be on everyone's mind.
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Still, there were several positive announcements. We were pleased to see the government increase the threshold on the small
business active income tax rate from
$300,000 to $400,000. This is a major
gain for our economy since more than 98
Well over 75 journalists representing 30-plus news outlets from across the country descended upon
Victoria for the budget announcement. Here Rita Estock offers the CGA-BC viewpoints to Fairchild
Television.
Budgets on our Minds continued from page 9
The Public Accounting and Auditing
Act, known as Bill 17, was proclaimed on
January 4, 2005. It enables qualified
CGAs to practice public accounting in
Prince Edward Island, a right previously
granted only to Chartered Accountants.
The bill was largely the result of cooperative efforts by representatives from both
CGA-PEI and the Institute of Chartered
lished by their respective professional
bodies. Both CAs and CGAs must complete a minimum two years of practical
experience in an approved public
accounting office, and both must adhere
to the practice standards, ethical rules
and disciplinary procedures adopted by
their respective professional bodies.
Said CGA-PEI President Bill Pitre, "The
public and the business
community will benefit
from greater choice in
the marketplace as a
result of this legislation.
Companies that operate
in more than one
Atlantic province particularly stand to gain."
Public accounting legislation is a matter
of provincial jurisdiction and defines who
is able to provide assurance engagements
to the public.
New Brunswick CGAs take on Quebec's
"unfair public accounting regime":
Competition, or a lack thereof, was also
the theme earlier this month when the
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Quebec’s public accounting
regime challenged as a barrier
to interprovincial mobility.
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10
Accountants of PEI to draft a joint recommendation for reform of public
accounting legislation in that province.
In order to qualify to practice public
accounting in PEI under the new law,
both CAs and CGAs must meet equivalent standards of regulation, over and
above the certification standards estab-
Certified General Accountants Association of New Brunswick (CGA New
Brunswick) formally requested a panel
under the Agreement on Internal Trade
(AIT) be convened to help New
Brunswick CGAs gain access to Quebec
public accounting. Using the AIT, CGANew Brunswick is challenging Section 24
of Quebec's Chartered Accountants Act,
which prevents CGAs-whether based
inside or outside the province-from providing public accounting services and
restricts that practice to chartered
accountants.
"Quebec's unfair public accounting
regime has existed for the last 50 years,"
said Anthony Ariganello, FCGA, President and CEO, CGA-Canada. "It's time
this restrictive trade practice ends. CGAs
are educated and trained to the same
standard no matter where they live in
Canada. CGAs conducting audits and
assurance engagements do so to the same
national standard as any accounting professional, including CAs."
John Hunter, FCGA, President, CGA
continued on page 11
CGA-BC President Rita Estock and First Vice-President Moe Jones sift through the budget.
Budget on our Minds continued from page 10
New Brunswick, explained his association's request for a panel.
"The Quebec public accounting regulating regime is unfair in that it discriminates against all CGAs in Canada, but
particularly our members in New
Brunswick who work and live close to
the Quebec border," said Hunter.
"This is unfair and it puts CGAs at a
competitive disadvantage for no justifiable reason," said Hunter. "It also limits
choices for Canadian businesses and
individuals. Restricting the ability of
CGAs from provinces such as New
Brunswick from practicing in Quebec is a
barrier to mobility and, as such, is inconsistent with the AIT."
Quebec's CGAs have tried unsuccessfully
to use the courts in the past to gain full
public accounting rights.
Tax Matters continued from page 5
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For example, the taxpayer may hear the
line, “Who would ever spend that
much money on that type of activity to
earn money. I would never do that.”
Now add to this issue the absence of
economic accountability on the part of
the tax authorities. Tax officials make
decisions about other people’s
money. In this game of “fiscal
monopoly” the financial impact of
the monetary consequences to the
taxpayer will not affect the tax official. In short, the official may feel
strongly about a case, but he will not
have to put his own money "where
his mouth is."
Yet, in civil proceedings involving
private litigants, the prospect of
being tagged with court costs or a
counterclaim will rein in the unbridled enthusiasm of a litigant. This
counterbalance does not exist in the
tax dispute resolution process.
Although tax authorities have
responsible officials and supervisory
checks at all levels of the tax dispute
process, there are those who are reticent to find in favour of a taxpayer if
there is doubt. Perhaps it is the
prospect of future scrutiny by the
Auditor General or the fear of "giving away" money. But whose money
is it? The taxpayer's!
So long as the taxpayer bears the
burden of proof and the Crown
makes assumptions about the facts
which keep the taxpayer in this position, the taxpayer will be seen as
guilty until proven innocent-often
unfairly, and frequently at a significant personal and financial cost.
ring
Meet the
PROFILE
By David Ferman | Photographs By Ron Sangha
Thwomp!
Thwomp!
Thwomp!
Thwomp!
Thwomp!
Thwomp
Thwomp
leader
Thwomp
Thwomp
Thwomp!
Thwomp!
Thwomp
Thwomp!
Thwomp!
Thwomp!
Thwomp!
Thwomp!
Thwomp!
CFO responsible for the province’s
Thwomp!
2010 Olympic investment.
Thwomp!
Thwomp! Thwomp! Thwomp! Thwomp!
An incessant industrial kettledrum reverberates throughout the city, from the mucky floor of Burrard Inlet’s
south shore, through Canada Place and across the core of Vancouver’s financial district. The drummer is a huge
pile driver securing the foundation of what will become the city’s long-awaited convention centre.
The beat is heard clearly in the eighth floor Pender Street office of Jeff Garrad, CGA. Each beat reminds the
CFO of the B.C. Olympic and Paralympic Games Secretariat that the 2010 Games will soon be here.
“It’s hard to imagine now,” says Garrad, pointing out the window to a cluster of a dozen cranes, winches and
barges, “but right there is where the international broadcast centre for 2010 is going to be.”
The Secretariat, which reports to the Ministry of Small Business and Economic Development, is the primary
agency responsible for the province’s $600 million investment in the Games.
Outlook spent a February morning with Garrad and found him talkative, funny and—as befits a man whose
greatest deadline is still five years off—relaxed.
>>>>>
<<<<<
Outlook: When did you join the Secretariat?
Jeff Garrad: I joined in May of 2004. My boss is the Deputy
Minister of the Secretariat, Annette Antoniak. I was with the PNE
for three years prior to joining the Secretariat.
Outlook: Was the PNE good training for this job?
Garrad: I was the VP Finance there. A lot of people don’t know
what the PNE is all about. There’s the Fair, but there’s also an
amusement park running six months of the year, and all the other
buildings on site, which generates some pretty good revenues. There
are a lot of concerts, industry and trade shows, filming... so there is
a good balance. It’s just a cool company when you have a roller
coaster for one of your assets.
Outlook: What experience readied you for this job?
Garrad:
Well, my dad is an accountant, so maybe that’s in the
outlook
blood.
profile
14
Before the PNE I was with Canadian Airlines for three years including the time Air Canada took over. I was Manager of Payroll and
Employee Services. Payroll isn’t a major component with most companies, but there I had 85 staff in 13 cities responsible for paying out
three-quarters of a billion dollars every year. And as an accountant,
working with HR issues and labour relations people was a really
valuable experience.
Where organizers in the past have run into problems is in construction of venues and support infrastructure. We are fortunate in that
many of the venues to be used during the 2010 Games already exist.
Outlook: Speaking of infrastructure, even though they aren’t
officially part of the Olympic budgets, the RAV line from the
Vancouver airport to downtown, and the four-lane upgrade of the
highway to Whistler are getting a lot of attention. The public views
them as part-and-parcel of development for the Olympics. What
other infrastructure legacies will we have after the Olympics have left?
Garrad:
We’re going to see updated or new sporting facilities
all over Vancouver and Whistler. At Hastings Park, the Agrodome
and the Coliseum will be upgraded. Pending approval from the City
of Vancouver, there will be upgrades to an existing community ice
arena; and they are building a new multi-purpose curling facility
near Nat Bailey Stadium, subject to Parks Board approval. The new
hockey arena at UBC will be the centre of a new sporting area, and
the speed skating oval in Richmond is part of a larger revitalization
of the Richmond riverfront.
That’s one of the benefits of the Olympics, it’s a catalyst for public
projects that need to get done. The benefits of RAV and Sea-to-Sky
are immense and, frankly, they’d get done with or without the
Olympics, but the Olympics gives that bit of urgency that gets them
done sooner.
Outlook:
How do you see the Secretariat’s responsibility, its
mission?
It wasn’t until they started talking about how wonderful Winnipeg
was that I started to look elsewhere.
Outlook: You recently had lunch with IOC President Jacques
Rogge and about 800 of his closest friends at the Vancouver Board
of Trade. What financial expectations does the IOC have of the
2010 organizers?
Garrad:
The IOC’s goals are the same as ours: to host the best,
most economically successful Games ever. There is always the concern, based on some of the past Games, on the amount of money
spent on them. They want host cities and countries to have successful Games; it’s good for their brand and for expanding the Olympics
to new cities in the future.
In the recent past Games operations have typically been close to
break-even. Television rights, sponsorships, ticket sales, and other
operational revenues usually cover the costs of running the events
themselves.... To me, it’s going to be like a really big PNE Fair. You
spend a lot of time planning and preparing so you can make hay
while the sun shines.
On February 7, the IOC announced it had awarded Canadian
broadcast rights for the 2010 and 2012 Summer Games to CTV
(Bell Globemedia) and Rogers Communications for a record
US $153 million.
Garrad:
We have multiple missions, really. One is to make sure
that the province’s investment in the Games is managed appropriately. The province has given the Games an envelope of $600
million, and one of the Secretariat’s key responsibilities is the care
and feeding of that contribution.
Equally important, is that we have a responsibility to see that British
Columbians get the maximum benefit economically from the
Games. So we’ve been talking to organizers from past Olympic cities
and folks from Salt Lake, Sydney, Turin and Athens. We’ve come to
realize that not every city put a great emphasis on long-term economic benefit, but we’re putting a huge emphasis on it because we
think this is a great opportunity.
Outlook: How do you ensure benefits after the Games?
Garrad: I was in Salt Lake recently, talking to people operating
venues after the games. The overall lesson was that post-Games
considerations need more thought in the planning phase. Something that may seem like a minor detail in planning can become very
important post-Olympics. For example, you may have an outdoor
venue served by port-o-potties during the Games, but when the
Games are over there aren’t the public facilities, parking lots.
These venues can become self-sustaining. The Utah Olympic Park
has a bobsled and luge track. You can go there today and take a ride
2010 2010 2010 2010 20
down the track for $200 a throw-and the venue is sold out. They
have also installed a zipline from top to bottom of the ski jump to
attract more tourists. It’s a fun ride.
My memory of Calgary’s Games is that it had a
huge volunteer presence; the whole city seemed pumped up about
hosting.
the world. I heard the governor of Utah speak a couple of years ago,
and he said that apart from the athletic performances, what really
struck him about the Games was the community building experience. The intangibles of people getting to know one another
through volunteering for even the most menial jobs and coming
together is very hard to put a price on.... As an accountant that’s
hard to admit.
Garrad: The Games do some neat things to a community. The
folks in Utah were telling me of senior management guys who volunteered directing traffic into parking lots and CEOs who drove
buses. There is something about the Olympics that make people just
want to be involved; it doesn’t have to be glamorous at all.
But you are right in a sense. In the end, the Olympics are about
athletes coming together to compete for a very short time. But
because that window is so short, we have really emphasized the
legacy benefits that will still be here when the torch is doused and
the athletes go home.
Outlook: The 2002 forecast of economic impact from the
Games (including the Convention Centre expansion) was $10 billion in incremental economic activity and 200,000 person years of
employment, among many other benefits. Are we on track to meet
these estimates?
Outlook: You must be popular, working for the Olympics.
Outlook:
Garrad: Right now it’s hard to say. There
hasn’t been enough activity yet. Several
venues will start construction this year
including the Whistler Nordic Centre
and the bobsled-luge track at
Whistler. But we will be reporting
on activity throughout the years to
2010. The economic activity is
really the bottom line: What is
B.C. getting out of this?
Outlook: Can you score me a couple of men’s
finals hockey tickets?
Garrad: Hah!
How B.C.
business can get in
the game
Visit the 2010
Commerce Centre at
www.2010commercecentre.gov.bc.ca.
Estimates put the amount of procurement and partnership
opportunities for the 2010 Games at $4 billion, and will involve
everything from the supply of hockey pucks to multi-million dollar facilities.
Outlook: Do you ever think that too much is
made of the Olympics? I sometimes feel that these
17 days of amateur athletics is held up as our economic salvation. Which is asking a bit much of figure
skaters and biathletes—
Garrad:
15
profile
Garrad: Well one key is the
final designs. The cost of construction
has been rising over the past few years,
but again our job is to manage within the
budget that has been set. So far things are on
track. Some key decisions made in the last year
are helping to manage venue costs. For example,
the Richmond speed skating oval was budgeted
at $64 million in the bid book. The Vancouver
Organizing Committee just locked in at $60
million in its deal with Richmond. Additionally,
Richmond will be taking responsibility for cost
escalation on the project.
outlook
Outlook: What poses the
biggest risk of cost overruns?
Garrad: There is really something magnetic about the Games.
You say you’re involved with the Olympics and people immediately
want to know how they can help—or get hired. And working here
looks like it will be a pretty good career development exercise.
And 2 billion people watching on TV. Don’t
forget about them. 2010 really is a chance to showcase B.C. to
The Website will offer more and more features as time goes on,
according to Jeff Garrad, CGA, CFO of the B.C. Olympic and
Paralympic Games Secretariat.
“Ultimately it will provide business training and the ability for
B.C. businesses to build the relationships and partnerships that
will help them grow.”
10 2010 2010 2010 2010
Now to the rest of the eye-opener
mentioned above. As Chair of the
Foundation, I have signed letters in the
thousands (ouch!). These letters are
just one of the ways we ask for your
support.
outlook
Message From the Chair
educational foundation
16
This is my second year as Chair of the
CGA-BC Educational Foundation. Last
year was a real eye-opener for me and
included letter campaigns, fundraising
events and developing corporate
relationships. During the past year
three companies approached the
Foundation with a desire to sponsor
scholarships. And, I’m happy to report,
two of them have now signed
letters of agreement—Dulay Burke
Financial Recruitment, OnPayroll.ca—
and we’re close to an agreement with
Intuit Greenpoint.
One of my responsibilities as Chair is
to attend the Convocation ceremony
in October and present the awards to
scholarship winners. It is rewarding
to be able to acknowledge the hard
work of our students with welldeserved scholarships. While I was on
stage, the graduating class was being
introduced and I recognized one of
the graduates was a former bursary
recipient. It gave me a very special
feeling to watch that graduate walk
across the stage.
I learned later that a total of 54
recipients have graduated.
Bursaries are awarded to those
students who apply and who are in
need of financial assistance to be able
to continue with the CGA program.
A variety of people apply for a variety
of reasons, including single parents
trying desperately to get through the
program while still meeting the needs
of their children, people with spouses
who are ill or have suffered an accident
and are unable to contribute, and
students who are unemployed and
who are striving to complete another
course or two so they will be more
employable. It is difficult to convey the
feeling of near hopelessness that many
of these students have.
After reading the bursary applications
one has a strong desire to help all of
the applicants, but there have been
many times when the Foundation has
been unable to satisfy all the needs of
these students because of the number
of applications.
In addition to the personal letters,
members receive Educational Foundation donor forms and newsletters in
each mailing. There are numerous
ways to help students in need: annual
contributions; planned giving through
tax-deductible premiums paid on life
insurance policies; leaving bequests in
wills; and supporting the fundraising
events, which are held in many areas of
the province.
I ask you to consider the plight of
these students who are badly in need
of financial assistance and make a
contribution to your Foundation. Tax
receipts are issued for all donations, so
you do get part of your contribution
back at tax time.
As you will appreciate, as the student
population grows, so does the volume
of bursary applications. That means a
greater need each year for donations
from members like you to the Foundation. I hope you will help when you see
an opportunity to contribute.
L.A. William Seney, CGA
Chair
Making a Difference
Members, students and the corporate community have given generously to the CGA-BC Educational
Foundation since 1988. The Board of Trustees, staff and especially the students who have been assisted
thank each of you for supporting the Foundation. Every effort has been made to ensure the accuracy of
this report. We apologize for any errors or omissions.
CGA-BC
Educational
Foundation
Board of
Trustees 2005
The following includes donations received from January 1, 2004 to December 31, 2004.
CHAIRMAN’S
CIRCLE
$1000 and above
Anonymous
Yik Fung Au-Yeung
Allan Collings
Galloway Botteselle &
Company
Richard Harrison
Kemp Harvey Group
Fred Kruberg
Gabrielle Loren
Kenneth Moulson
OnPayroll.ca Corp.
Ian Rhind
Peter Sol and Kathy
Hurst
Southern Vancouver
Island Chapter
John Trofanuk
Frederick Young
John Yu
PATRONS
$500 and above
Anonymous
Rolando Castellanes
Francis Chan
Graham Cramm
Hussain Dalmir
Rita Estock
Robert Hungerford
Bruce Hurst
Maurice Jones
Robert Morrow
Janos Nagy
Jan Thompson
Peter Wu
CHARTER
MEMBERS
$100 and above
Anonymous
Ramzan Ackber
Sheri Allen
Glenn Atchison
Onno Bakhoven
Heather Banham
Gabriele Banka
Michael Becker
Robert Bentley
Brian Blamey
Robert Brown
L Grace Cain
William Cannell
RW Bill Caulfield
Ava Chang
Donna Cheeseman
Janet Choi
Ida Chong
Philip Chong
Tennyson Choo
Wing Len Chu
Laurie Cohen
Ida Chong
Douglas Cooper
GUESTS
SECRETARY
Darleen Crawshaw
Gerald Cullen
Ross Davidson
Frances Davies
Sharon Davis
Jan Dekker
C Erlinda Delfino
John Deutsch
Ronald Dillabough
Gordon Dobson
Edward Downing
L.A. William Seney, CGA
Lori A. Mathison, CGA
Allan R. Kerfoot, FCGA
Terry Duggan, CGA
Laurie Dye, FCGA
Karen A. Horcher, CGA
Joanne Pulis, CGA
Laura Dallas, CGA
Brian J. Friedrich, CGA
Kathleen V. Hurst, CGA
Bruce Milton and
Brenda Waechter
Ellen Mochizuki
Archie Moore
Charles Mountain
Perry Munton
Laura Murphy
Kamaljit Nagra
Alan Ng
R Gordon Nicks
S Dianne Nielsen
Ronald Woo
Johnson Wu
Louis Wu
Chai Him Yee
SUSTAINING
DONORS
Up to $100
Anonymous
Wendy Aaron
Thomas Abbott
Alikhan Abdulla
Ana Maria Abella
Anoop Abraham
Bruce Acheson
Julie Adams
Ron Adams
George Addei-Piprah
Loretta Adlkirchner
Benjamin Aguillardo
Devora Aharon
Shaul Aharon
Salim Ahmed
Shahid Ahmed
Kathryn Aitken
Kevin Albers
Nick Alcorroque
Fayyaz Alimohamed
Annette Allen
G W Richard Allen
Lorraine Allen
Garry Allingham
Renante Almario
Linus Anandaraj
Jacqueline Ancrum
Ashakali Andani
Donald Andersen
Michael Andersen
Allan Anderson
Arne Anderson
Leona Anderson
Lynn Anderson
Valerie Anderson
Richard Andrews
Michael Andruff
Brian Arlitt
Kelly Armitage
Christy Armstrong
Christine Arnold
Kagnew Asaye
Taylore Ashile
Brad Atchison
Amanjit Atwal
Michael Au
Joseph Au Yeung
Albert Au-Yeung
Ron Avery
John Azar
Diane Bacha
Anthony Baena
Rajinder Bagga
Farhad Bahrami
Kanchanamala Balaji
Renata Balsewicz
Brian Banfill
Zul Bardai
Deborah Barfurth
Mary Baric
Michael Barkusky
Brian Barnes
Raymond Barnes
J A Barnwell
Jrover Barrett
Donald Barry
Gerald Bate
Skip Bates
Agnete Bay
Jo-Anne Bazin
Susan Beachy
Brian Bealle
Donna Beaucage
Nola Beauchesne
Robert Beaumier
Pooja Belani
Jody Bellefleur
John Benastick
Gonzalo Benitez
Brenda Bennett
Dale Bennett
Patricia Bennett
Fiona Bentham
Jennifer Beresford
Irene Berg
Leslie Berg
Terry Berg
Joan Bernard
Rosalind Best
Grant Bettesworth
Paul Bevington
Karen Beyser
Shams Bhagudi
Nizar Bharmal
Harpreet Bhatti
Scott Bianco
Keith Biddlecombe
Russell Biedka
Dorinda Birch
Kenneth Birchmore
Michael Bishop
Richard Bishop
Sandra Bjarnason
Elaine Blackburn
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Allison Blumenauer
Judy Board
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Cheang-Meng Boey
Zara Boldt
Femia Bonettemaker
Ronald Booker
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Kenneth Borthwick
Kim Bortnak
Janis Bossenberry
E Albert Botteselle
Laura Bouchard
Tracy Bouchard
Sally-Anne Boucher
J Douglas Bourne
Annie Bournival
Stephen Bow
Anita Bowker
John Bowling
John Bowyer
Moira Boyd
Aaron Boyes
Gary Brackenbury
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Adriana Brandusescu
Judith Branter
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L Gordon Brown
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Colin Bruintjes
Arthur Brumpton
John Bryson
Susan Bryson
Dorothy Buckland
Carl Buckner
Bevan Buhler
Agnes Bui
Robert Bullock
James Burch
Jill Burgess
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Diane Bye
Dale Cadeau
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Lorraine Cameron
Debbie Campbell
Jeff Campbell
Jianming Cao
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James Capron
Cerese Carlstrom
Rita Caron
Janice Carter
Jindra Casperson
Joachim Castelsky
Barry Castles
William Cation
Tjakko Cazander
Linda Chadwell
Arthur Cham
Alan Chan
Alex Chan
Alvin Chan
Amy Chan
Anna Chan
Arthur Chan
Bernadette Chan
Cecil Chan
Cecilia Chan
Daniel Chan
Danny Chan
Desmond Chan
Dominica Chan
Eva Chan
Florena Chan
Gary Chan
Jackie Chan
Kam Chan
Kate Chan
Katherine Chan
Lin Chan
Monica Chan
Norman Chan
Raymond L K Chan
Raymond W M Chan
Selina Chan
Siu Wa Chan
Victor Chan
Winnie Chan
Parveen Chand
Daisy Chang
Helen Chang
Patricia Chang
Shuli Chang
Stanley Chang
Theresa Chang
Zale Chapel
Holly Chapman
Connie Chau
Gerry Chau
Lokesh Chaudhry
Bernard Che
Sherry Chen
Te-Ning Chen
Janet Cheng
Paul Cheng
Steven Cheng
Dennis Chesworth
Doris Cheung
Mimi Cheung
Raymond Cheung
Ricky Cheung
Sammy Cheung
Whyte Cheung
Jennifer Cheveldave
Yah Fen Ku Chiang
Liyen Chien
Carolyn Ching
Chi-Ho Ching
Merle Chisholm
Jennifer Cho
Chung Keun Choi
Herman Choi
Yong Sun Choi
Laura Chok
Michael Chong
Roger Chong
Terrence Chong
Andrew Chow
Kenny Chow
Melanie Chow
Oliver Chow
Samuel Chow
Henry Choy
Stephen Christiansen
Leslie Christmas
Edmond Chu
Jessie Chu
Peter Chu
Daniel Chun
Joe Chung
Mayme Chung
Melina Chung
Nelson Chung
Raymond Chung
Winnielee Chuus
Brian Ciccozzi
Paula Clancy
Margaret Clappison
Don Clark
George Clark
Howard Clark
Kenneth Clark
Peter Clark
Richard Clark
Robert Clarke
Peter Clarkson
Douglas Cliff
Gordon Clough
Ellen Cmolik
Karen Coates
Arlana Cochran
Al Cochrane
William Cocker
Deborah Coffey
Jo Coffey
Aaron Collins
Nancy Collins
Teresa Collins
Susan Colosie
Elize Combrinck
Bruce Conley
Grace Connell
Cayman Cook
Terry Cook
Warren Cooke
Gary Cooper
Tina Corbo
Russell Costin
Carla Cove
M G Cowdell
David Cox
Kevin Cox
Mary Coxworth
J E Crawford
Lynn Crawford
Ugo Crecco
Maria Creighton
Nancy Crema
Bernice Crick
Robert Crone
Allan Cronie
Lorna Cross
Alex Crowe
Gerardo Cruz
Craig Cunningham
Claire Curial
Diane Cushing
17
educational foundation
CHAIR
VICE-CHAIR
TREASURER
TRUSTEES
Barbara Nunes
June O’Connor
Wally Olsen
Leo O’Neill
Thomas Pak
Mary Pattison
William Pearce
William Perrault
Tina Peters
Ursula Pritchard
Harold Pybus
Peter Rampton
John Ratcliffe
Leonard Rawluk
Dan Relihan
Kabyer Remtilla
Noll Richardsen
Paul Rivers
Randolph Robinson
Lawrence Rudosky
John Seney
L A William Seney
Yu-Young She
Donald Sher
Joseph Sheu
Lisa Shum
C Paul Sinitsin
Fredrick Sluggett
Jennifer Smith
Roger Smith
Arthur Sobotin
Linda Stefanson
Linda Stefanson
Sunny Sun
Surrey/Langley/North
Delta Chapter
Jan Tambre
William Tapp
Paul Tasker
James Thomas
Sally Topley
Lorraine Truant
Douglas Vince
Elizabeth Walper
Elaine Wong
Kenny Wong
Pak Wong
Stanley Wong
William Wong
outlook
John Dries
Terry Duggan
Sam Dulay
M Dave Fairhall
Robert Ferguson
Peter Ferris
Kenneth Freedman
Brian and Laura
Friedrich
Thomas Friedrich
Beryl German
Irene Gordon
George Gorelik
Phillip Hamelin
Pam Hansen
W Grant Hinchey
Karen Horcher
John Inglis
John Inkster
William Johnson
Henry Kastens
Sonny Kent
Allan Kerfoot
Apollonio Kim
Chol Kim
M Helen Knowles
Henry Kwa
Allen Lacroix
Wendy Lee
Benjamin Leung
John Leung
Thomas Leung
Sylvia Lim
John Little
Laurie Lloyd
T Mark Loblaw
Candy Louie
Lawrence Low
Kitty Lui
Eric Mah
Philip Mah
Janice Marsh
Barrie Martin
Allan Matthews
Brian McLelland
Robert McPherson
Edward Mead
Kelly Meade
Sam Milad
outlook
educational foundation
18
Carol Cutforth
Jean Cymbaluk
Guy Dagneau
James Dakin
Marcia Dakin
Donald Danbrook
Albert D’Andrea
Roger Dardengo
Gerard Darnel
A L Dartnell
Sarosh Dastoor
Glenn Davidson
Murray Davidson
Robyn Davidson
Gillian Davies-Sall
Robin Day
Roy Daykin
Lenard De Clark
Dolores de Guzman
Francis De Guzman
Victor de HrussoczyWirth
Edwin Deas
Beverly Dechant
Gary Deck
Roland Delange
Debra Deley
Richard Dendy
Dawn Denhertog
Vaughn Denis
Gregory Dennie
Shannon Denommee
Asha Deol
Andrea Der
Lise Derzaph
Kevin Desai
Brian Desrocher
B Jane Dewitt
Albert Dexter
Jack Dhaliwal
Jagjiwan Dhillon
Harish Dholakia
Raquel Diaz
David Dick
Nedra Dickinson
Steven Dickson
Janet Dillon
Toufic Dina
James Ding
Julia Ding
J Lea Dixon
Eric Domeier
Ruohan Dong
M David Dooley
Nancy Doucette
Gordon Douglas
Graham Doyle
Robert Dozzi
William Draper
William Drinkwater
Diane Dronsfield
Richard Du
Jan Dufresne
Miranda Dugan
Barry Duggan
David Duke
Johanne Dumais
Robert Dumont
Robert Duncan
David Dunn
Shiela Dunn
Philip Dyer
Richard Dyson
Wendy Dyson
Richard Earle
Stephen Eastman
Meeghen Eaton
Devairakkam Ebenezer
Sandra Eberts
Frederick Eckert
Gregory Edge
Jeanne Effler
Herbert Eibensteiner
Kimberly Eichhorn
Colleen Ell
Michael Ell
Jeanne Elliot
Norman Elliot
Craig Elliott
Karline Elliott
John Ellis
Colleen Ellison
E Louise Emerson
Amanda Emery
Anthony Eng
David Eng
Kenneth Eng
Lena Eng
Michael Eng
Renee Eng
Suzanne Eng
Ellen Engensperger
Paul Ennis
Robert Enns
Steven Enos
David Erikson
Fatehali Esmail
Darlene Espenhain
Veronica Estrada
Kevin Evancic
Heather Evans
Deborah Ewart
Tara Faganello
David Fairley
Loreen Falys
Iris Fan
Jane Fang
Veronica Farrelly
J Harry Felsing
Lynne Felton
Carolina Ferguson
Tom Ferguson
Robert Fergusson
David Ferrari
Brian Fiddler
G Grant Fidler
Robert Field
Ernst Filzwieser
Robert Fish
Colin Fisher
Connie Fisher
Elizabeth Fisher
James Fitzpatrick
Louise Flahiff
Maggi Flett
Jim Floris
Byron Foli
Debra Folk
Eileen Fong
Les Fong
Terence Fong
Duane Fontaine
Kenneth Forcier
Harold Ford
Michael Forman
Nicholas Forman
Mark Forster
J Casey Forward
Albert Foster
W Glen Foster
Les Fovenyi
Colin Fowles
Kristin Fox
William Frache
Sandy Fraser Cowan
Douglas Freeman
Maurice Freer
Cindy Frewin
Glenn Friesen
Jenny Ching Yung Fu
Jennifer Fuentes
Elizabeth Fujii
Ryuji Fujii
Tetsuo Fujikawa
Kam Fung
Wendy Fung Ho
Annette Funk
Norman Funk
Tim Funk
Kevin Futcher
Lynda Gagne
Karen Gahrns
Mary Galaugher
Robert Gale
Michael Gallant
Donna Gallinger
Paul Gallo
Brian Galloway
Heather Gamache
Scott Gannon
Cheryl Gardiner
Mary Lou Gardiner
D Greg Gardner
Laurie Gardner
Janet Garland
Jeffrey Garrad
Paul Garrett
Douglas Garriock
Louise Garzitto
Michael Gaskin
Mansoorali Gaulani
Deborah Gauss
Judith Gauthier
Suzyn Geary
Randell Gee
Karen Gehrs
A Bruce Gellatly
Yun Gerbrandt
Annemarie Gerst
Jaspal Ghai
Stephanie Gibault
Mary Gibson
Navdeep Gidda
Louise Giesbrecht
Perviz Gilani
Ann Gilchrist
Baldev Gill
Harbinder Gill
Harjinder Gill
Harjit Gill
Sukhvir Gill
Thelma Gill
Karen Gillespie
Nancy Gillis
Neil Gillis
D Leoni Gingras
Alice Glanville
Harry Glasswick
Mark Gloch
Yarek Gnatowski
Heddy Go
Herman Godefroy
Benitez Gonzalo
Carolyn Good
Donald Goodison
Kevin Goodwin
Blair Goold
Julie Gosse
Mark Gosse
Sushila Goundar
William Grace
Christopher Graham
Gregory Graham
James Graham
Judy Graham
Randy Graham
Victoria Graham
Frank Gration
Deborah Graystone
Gordon Greef
Betty Greening
Helena Greenough
Anne Greig
Connie Grenier
Harinder Grewal
Laury Grimston
James Grinnell
Marianna Grolle
Janet Groome
Doreen Grossman
Richard Grubb
Toni Grzesiczek
Charles Guanzon
Serge Guay
Jacqueline Guest
Martha Guevara-Ibarra
Ernesto Guevarra
Peter Guichon
Alnoor Gulamhusein
Susan Gunn
Theresa Gutierrez
Mong Xuan Ha
Gudrun Haase
Edwina Haboosheh
David Hack
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Ming Hai
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Sissel Hammer
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Roland Hanoski
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Sukhbir Hara
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Dale Harnett
Nancy Harris
Yvette Harrison
Tracey Harrop
Elizabeth Hartley
A James Harvey
Darryl Harvey
Robert Harvey
Dagmar Hasek
Azeem Hassanali
Ron Hastings
Elizabeth Hatton
Baljinder Hayre
Shannon Hayward
Daniel Hazell
Clem Haziza
Kenneth Heichert
Manjit Heir
Tuula Helin
Susanne Helle
Janet Helm
Allan Helton
Thomas Hembroff
Scott Henderson
Steve Henderson
Beatrix Henning
Rose Henri
Gordon Henry
Tanalea Hermans
David Hiemstra
David Higano
John Hill
Sandra Hill
Shah Hirji
Shireen Hirji
David C Ho
David Y Ho
Harry Ho
Jenny Ho
John Ho
Ka-Io Ho
Christopher Ho Yee
Michael Hobson
Michael Hoddinott
Dean Hodgins
Norman Hoff
Burton Holmes
Jim Holmgren
Norman Holt
Richard Homeniuk
Danny Hon
Stephanie Hoogerdijk
Geoffrey Hook
Lynn Hooley Brown
Patrick Horner
Cheryl Horoscoe
Trudy Hoskins
Christie Hou
William Houghton
Marshall House
Brent Howard
Bruce Howell
Daryl Hrynkiw
Celina Hsueh
Elizabeth Hu
Lorraine Huamali
Julie Huang
Perry Huang
Swee Huang
Teho Huang
Peter Huber
Graham Hughes
Nancy Hughes
Lily Hui
Ruth Hui
Saphire Humchitt
Parminder Hundal
Satvinder Hundal
Surjit Hundal
Christine Hung
Edward Hung
Edward Hunt
Sheryl Hunt
Birgitte Hunter
Penny Hurst
Tajuddin Hussainaly
Leonard Ibbs
Wendy Idema
John Illes
Yalcin Ilsever
Gerald Inkster
Theresa Ip Froehlich
Jata Jha
Liese Jim
Fong Jiu
Amir Jivraj
Amy Johnson
Fern Johnson
K Tory Johnson
Leah Johnson
Stacy Johnson
Daniel Johnston
Douglas Johnston
Kenneth A Johnston
Kenneth G Johnston
Ronald Johnston
Alan Jones
Donald Jones
Juliet Jones
Renee Jones
Richard Jones
Jaswinder Jonjua
Melvyn Jorgensen
Nancy Jue
Sebastian Jung
Wan Jung
Maria Kallrath
Radha Kalra
Timothy Kalsbeek
Roger Kamikura
Paul Kan
Greg Kang
Wei Kang
Jane Kao
Mike Kao
Aziz Kara
Sharleen Karamanian
Peter Karius
Wade Kaskiw
Cathy Kasperbauer
Aly Kassim-Lakha
Mark Katsumata
Gary Irvine
Esther Isaak
Norman Isaak
Muhammad Islam
Linda Iverson
Edwin Jackson
Jennifer Jackson
Terrance Jackson
Thomas Jacobson
Anverali Jaffer
Syed Jafri
Fatehali Jamal
Srinivasa Janaswamy
David Jang
Ming Jang
Richard Jang
Wing Jang
Henry Jansen
Philip Jarman
Kirsten Jartved
Ingrid Jeannotte
Alnoor Jeraj
Susan Jergens
Kirk Jeske
Roula Kaye
Laurence Kazdan
Joyce Ke
Shirley Keen
Steven Keenan
Harold Keller
Patrick Keller
Shanalisa Keller
Chris Kellman
Dorothy Kelt
Leslie Kennett
David Kent
Lori Kercher
Sam Keung
Colin Key
Inderjit Khattra
Jody Kidd
Donald Kier
Gary Kilgour
Isabella Kilgour
Joanne Kim
Joon Young Kim
Steve Kim
Yeesan Kim
Pid Kwan
Belinda Kwok
Edmond Kwok
Hung Yuen Kwok
Matthew Kwok
Samuel Kwok
William Kwok
Shelley Kwong
Wing-Yee Kwong
Ray Kyle
Alkarim Ladha
Luc LaForge
Lisa Lagace
Bessie Lai
Debbie Lai
Dora Lai
Eileen Lai
George Lai
Karen Lai
Lawrence Lai
Lucilla Lai
Philip Lai
Lu-Anne Lake
Navroz Lalani
Paul Leach
Leona Lebrun
Antoni Lecznar
Alfred Lee
Brenda Lee
Charles Lee
Chin-Kuan Lee
Cindy Lee
Colin Lee
Dale Lee
Frank Lee
Gershom Lee
James Lee
Kenneth Lee
Mee San Lee
Michelle Lee
Paul Lee
Richard Lee
Sharon Lee
Susan Lee
Vanessa Lee
Vincent Lee
Yvonne Lee
Paul Leedham
Ken Leggatt
Helen Leong
Qi Leong
Tracy Leong
Jacqui Lepp
Robert LeSage
Virginia Lessard
Bosco Leung
Carol Leung
Christina Leung
Edwin Leung
Frank Leung
Gloria Leung
Jacky Leung
Jacqueline Leung
Marianne Leung
Mary Leung
Raymond Leung
Rebecca Leung
Richard Leung
Aase Levy
Larry Lew
A Michael Lewis
Bogumila Lewis
Robert Lewis
Marcella Leyden
Alvin Li
Alyssa Li
Daniel Li
Evelyn Li
Galen Li
Harriet Li
Henry Li
Luke Li
Rita Li
Sharon Li
Stephen Li
Vivien Li
Yi Liang
Steve Liao
Rita Lichimo
Lise Liebich
Susan Liem
Raymond Lien
Wendy Lillingston
Angeline Lim
Judy Lim
May Lim
Stephen Lim
Teresa Lim
Thomas Lim
Vivien Lim
Belinda Lin
Jack Lin
Mei Lin
Hugh Livingstone
Karen Livingstone
Richard Lloyd
Fiona Lo
Bryan Lockhart
Adam Loeffelmann
Gerrit Loeffen
Robert Logue
Laurence Lok
Richard Long
Sylvia Long
William Lougheed
Janie Louie
Irene Low
Philip Low
Richard Low
Susan Low
Howard Lowe
Patricia Lowe
Scott Lower
Roger Lu
Wayne Luck
Tony Luk
Annette Lum
Steve Lum
Allan Lumb
Josiah Lung
Elaine Luo
Lynn Luong
Rhea Lust
Annie Ly
Peter Lysne
Christina Ma
David Ma
My-Phuong Ma
Rosa Ma
Sue-Ann Ma
Suzanne Ma
Wendy Ma
Lise Maass
Betty Macdonald
Sharon MacDonald
Elizabeth MacDougall
Victoria Macfarlane
Donald MacInnes
James Mackey
Debbie Maclagan
Troy MacLean
Mary MacLellan
Ken MacLeod
Nancy MacNab
Lisa MacNaughton
Robert MacWhirter
Bashir Madhani
Duncan Magee
Ernest Malone
Jerome Malysh
Concepcion Mananquil
Denise Manarovici
Harmeet Mangat
Anna Mann
Hua Mao
Susan Marchesi
Irene Mark
Joan Marriott
David Marshall
Stephanie Marshall
Deanna Marti
Dennis Martignago
Kendra Martin
Theresa Martin
James Martineau
Donald Mason
Bonnie Mathie
Lori Anne Mathison
Rodney Matlock
Lawrence Matsui
Shirley Mauger
Zaheed Mawani
Ashraf Mawji
D Kevin Mayo
Deborah Mayotte
Sylvia Mazolleck
E Michael McAdam
Judith McAllister
D Fred McBride
Bernard McCallum
Gregory McCann
Charlene McComber
Stephen McConnell
Philip McCourt
Arlo McCubbin
Denise McCullough
Beryl McCully
Brenda McCurrie
Alexander McDonald
Don McDonald
Ron McDougall
Doris McEachern
Gary McEwan
Alfred McEwen
Paula McGahon
Ian McGregor
Ian McInnes
Patrick McInnes
Mary McIntyre
Birgit McKendrick
Mary McKenna
Laura McKerrell
Barry McLean
Paul Ling
Genevieve Lisaingo
Viggo Lison Almkvist
Darrell Lister
Andrew Liu
Joseph Liu
Jude Liu
Louis Liu
Rosa Liu
Jacqueline Magrath
Barry Mah
Deborah Mah
Garry Mah
David Mahy
Freida Mak
Peter Malcolm
Steven Malish
Ruth Malli
Carol McLean
Kenneth McLean
Randy McLean
Anthony McMurchy
Dallas McMurtrie
Gary McMurtrie
Daniel McNeill
Stuart McNeill
Linda McNeilly
Marlene McPhail
Judith McPhee
Maria Cristina Meana
Douglas Mears
Evelyn Mehlsen
Gale Mehr
Kevin Meier
Robert Meredith
Darlene Merriman
Nancy Merston
John Mesa
Ian Metherell
Bridgette Mettler
David Mew
Doris Middleton
Arthur Mihailoff
Anthony Miles
Ladi Millard
Kenneth Miller
Dorothy Mills
Robert Milne
Bruce Milner
Lea Milner
John Milobar
Vincent Minifie
Jerry Minni
Bruce Misewich
Lory Mitchell
Patricia Mitchell
Bryan Mix
Naomi Mochizuki
Kathy Mohns
Jacqueline Molan
Lyle Molyneaux
Kellie Moniz
Jacqueline Monk
W Arthur Mooney
Duncan Moore
Jason Moore
Joan Moore
William Moore
Peter Moore-Stevens
Shauna Morelli
Doug Morgan
Elaine Mori
Karen Mori
John Morita
G Shayn Moritz
Julie Morrison
John Mosimann
Sandra Moskalyk
David Mottes
Kent Mui
Arnold Mulder
R Mike Mullin
Gordon Munn
Gloria Munro
Alnavaz Murji
George Murray
Kent Murray
Kazuto Nakamoto
Karim Nanji
Lois Nash
Bilkish Nathwani
Oliver Neaves
Karen Neil
Julie Nel
Vivian Nelson
David Nesbitt
Sandra Newfield
Gerald Newman
Ada Ng
Anita Ming Wai Ng
Anita Ng
David Ng
Edna Ng
Janice Ng
Lisa Ng
Marine Ng
Regina Ng
Stella Ng
Thomas Ng
Patrick Ngan
William Nicholls
Gary Nichols
Kelly Nichols
David Nielsen
Ted Nikiforuk
Paul Nind
David Niven
Nancy Nixon
Daniel Nontell
Henryka Norgren
Michael Norona
Frank Northcott
Myles Novak
Robert Nowell
Carol Nuernberger
Charlene Nunes
Carol Nunn
Aziz Nurmohamed
Anthony Nylander
Doris Nymann
John O’Brien
Mona Obrovac
Bruce Ockenden
Linda O’Connell
Rory O’Connell
Maureen O’Connor
Dirk Odenwald
Leigh Oikawa
Michael Olaires
E Keith Ollis
Irene Olljum
Vanessa Oltmann
Catherine O’Neill
Jacqueline Osborne
Jennifer Pace
Bakul Pachchigar
Amanda Padwick
Gabor Palos
Neena Pandey
Napinder Pandher
Jacob Pang
Su Vui Pang
Suki Pang
Heewan Park
Marita Parker
Kamaljit Parmar
Sandra Pasternak
Ellen Paterson
Alan Pattinson
Carol Patton
Florence Patton
Corinne Pavlakos
Lloyd Paxton
Susan Payment
Gerald Payne
Kathryn Payne
Kenneth Pearce
19
educational foundation
Raymond Lallier
Aileen Lam
Caroline Lam
Daniel Lam
Denise Lam
Jeffrey Lam
Kam Ho Lam
Mei Lam
Patty Lam
Peter Lam
Shirley Lam
Solomon Lam
Wai Hing Lam
Kaethe Lamb
Patricia Lane
Stanley Lang
Mark Lange
Renee Lange
David Lanthier
Steve Larsen
Todd Larson
Alex Lau
Chun Yin Lau
Dayton Lau
Judy Lau
Kin Ip Lau
Lawrence Lau
Ulin Lau
Ronald Lauria
Patrick Lavin
Susan Lavoie
Ella Law
Farria Law
Hiang Ning Law
Mia Law
Hanora Lawlor
J W Bill Lawson
Ray Lawton
Jack Lazareff
Vinh Ba Le
outlook
Diana King
Marie Kinghorn
Brian Kipp
John Kirincic
Bonnie Kirk
Matthew Kirk
Elizabeth Kiss
William Kiss
Sherri Kisser
K Russell Kitaura
David Klein
Kerstin Kleinhempel
Christine Klynstra
Nada Knezevich
Helene Knipe
Akiko Knobloch
Robert Knox
Elizabeth Knuit
Walter Kobetitch
Christina Kok
Roger Kok
Wai Kit Koo
Kenneth Kornylo
Kirk Koroll
Andrea Koroluk
Richard Kosick
Marlene Kowalski
Mirsada Krdzalic
Ronnice Krug
Robert Krysac
Janet Kuan
Dianne Kulyk
Victor Kung
Jonn Kunickey
Halina Kuras
Maninder Kurry
Variath Kutty
Miau Fong Kwa
Bruce Kwan
Keon Kwan
outlook
educational foundation
20
Deborah Pearson
Ivor Pearson
Teresa Pedersen
William Peek
David Peeke-Vout
Bonnie Pelletier
Norma Pelletier
Carol Pendray
Rodger Penner
Justin Perez
Yvonne Perrie
Ronald Persaud
Sheryl Persoon
Angelique Peters
Harvey Peters
James Petrie
M Angus Petrie
Marie Petriw
Brent Petterson
Lisa Pichette
Richard Pierson
Leonard Pietrzykowski
Patricia Pipars
David Planedin
Stephen Plant
Karen Playfair
Sylvia Plotnikoff
Larry Plume
Peter Podovinikoff
Alexander Podulsky
Chap Kim Poh
Lester Poltak
Dion Pomponio
Robert Poole
Marianna Poon
Suk Fun Poon
Wai Poon
Alexander Posoukh
Frank Potoma
Debra Potter
Cindy Poulin
G Wynne Powell
Barbara Preston
Marilyn Price
Garry Primeau
Peter Prior
Gene Profili
Joan Proudfoot
Jessie Pryor
Lodge Pu
Jeffrey Pugh
Guinevere Pun
Cireneo Punzalan
Christine Purfield
Priyavadan Purohit
Mark Pyka
John Pyne
Barry Pynn
Jenny Qian
Cynthia Quan
Linda Quan
Douglas Querns
Marlene Quon
David Raderecht
Aranka Raffai
Romesh Raheja
Brenda Rahier
Kuldip Rai
Sheikh Raisuddin
Jaswinder Raju
Derek Rand
Susan Randall
Raghbir Randhawa
Lawrence Rannie
Alnashir Rashid
Sharmin Rashid
Deborah Rasnick
Diane Rayner
Betty Rebus
Bart Reemeyer
Charles Reid
Douglas Reid
Gordon Reid
Scott Reid
Karen Reimer
Serina Reisel
Linda Reiser
Almunir Remtulla
W Stewart Rennie
Doreen Renton
Elenita Retonel
Frank Reynolds
Irina Reznikov
Alan Rhodes
Joan Rhodes
Juliette Rhodes
Sheryl Rice
Lolyta Richards
Robin Richards
Gail Richardson
Kenneth Richardson
Frank Richter
Donald Riemer
Gilbert Rinas
Brenda Roberts
Dene Roberts
Hope Roberts
Fred Robertson
Jamie Robertson
Carol Robinson
Gayle Robinson
Lynne Robinson
Sharon Robinson
Stephen Roher
Peter Ronda
Arnold Roozendaal
Barbara Ross
Karen Ross
Wayne Rossington
Jason Roth
Judy Rothwell
Lawrence Roulston
Joan Russell
Robert Russell
Michael Rutherford
Jeanette Ryan
Gregory Sabo
Edith Sacker
Mahyar Sadat
Hayatshahi
Edward Sain
Eileen Sallis
Calvin Sam
Vida Samimi
Patricia Sample
Bal Sandhu
Gurpreet Sandhu
Nirveen Sandhu
Ranjit Sandhu
Sarb Sandhu
Tracey Santos
Chris Sargent
Lisa Sargent
Lucia Sartor
Murray Sasyniuk
Wayne Satterthwaite
Dennis Say
Ryan Schauble
Ron Schell
Kathleen Schenker
Gerald Schlenker
Michael Schleppe
Charmaine Schmidt
Ulrich Schmidt
Norman Schmitz
Norah Scholten
Joseph Schretlen
Melanie Schroeder
Norman Schroeder
W Bill Schulz
Susan Schulze
Arthur Schupp
Kathleen Schwaia
Edith Schwarz
Mark Scoten
James Scott
Jill Scott
Leigh Seeton
Patricia Seger
Lynda Seigneuret
Gary Seito
Pushpinder Sekhon
David Sela
J Wade Sellars
Lily Selwa
Hank Semturis
Ann Senae
Albert Sennett
Edward Sernoski
Susan Service
Harry Seto
Richard Seto
Grace Severson
Ruediger Seyen
Atul Shah
Shohreh Shahabi
Patrick Shannon
Nasir Shariff
Amend Sharma
Rashmi Sharma
Satish Sharma
Allison Sharp
Stacey Sharp
Dale Sheldon
John Shelling
Joan Shemly
Ping Shen
Greg Shenton
John Shepherd
Kathy Shield
Andrew Shimizu
Allan Shirley
Sally Shone
Joan Short
Sheilagh Shufelt
Alfred Shum
Eston Shum
Yik Huong Sia
Ranjit Sidhu
JoAnne Silgailis
Robert Simms
William Simpson
Dan Simunic
Jonathan Singh
Arthur Sit
Samuel Siu
Yee Hung Siu
Victor Skaarup
Lisa Skippen
John Skourtis
Ellen Slanina
Stephen Sleigh
James Slinn
Darlene Smid
Barbara Smith
Calvin Smith
Katherine Smith
Robin C Smith
Robin L Smith
Andrew Snaden
Irene So
Philip So
Parmjit Sohal
Shehzad Somji
Manchan Sonachansingh
Xiao-Dong Song
Grace Soo
Kenneth Sookero
Attila Soos
Valerie Soper
Stephen Spector
Melanie Spencer
Robert Spyrka
Tracey St Denis
Virginia Stafford
John Stalzer
Bonnie Stanley
Susan Stanley
Laura Stanton
G Murray Steenson
Robert Steeves
Carol Steinke
Gail Stephens
James Stephens
Susan Stephens
Paul Stepto
Irene Sternitzke
Brent Stetchman
Brad Stevenson
Christian Stewart
Patricia Stewart
Russell Stewart
Almeva Stiles
Deborah Stitt
Kenneth Stoke
Helena Stol
Raymond Stone
Elizabeth Strachan
Harold Stringer
Elizabeth Stuart
William Stuart
Gordon Sullivan
Jacqueline Sun
Jim Sunde
Hun Sunwoo
John Sutherland
Marie Sutherland
Evelyn Suvajdzic
Carl Svangtun
Lawrence Swanston
Gordon Swedburg
James Symonds
Alison Szabo
Sophia Szto
Jacqueline Tai
Paul Tai
Jeff Tait
Amy Tam
Benjamin Tam
Daniel Tam
Donna Tam
Kin Tam
Ted Tam
Guillerma Tan
Jude Tan
Khin Tan
Stephen Tan
Stephen Tang
Yvonne Tang
Cheng-Yan Tay
William Tayler
Caleen Taylor
Kevin Taylor
Mark Taylor
W Judith Taylor
Howard Teasley
Charles Teh
David Teichrob
Donald Teichroeb
Antonio Teixeira
Maureen Telfer
Wendy Teng
Eddy Teranishi
Marc Tews
Angus Thackray
Wayne Tham
James Thomas
Paula Thomlinson
Desmond Thompson
J Alan Thorsen
Susan Threlfall
Heather Tieu
Ingrid Timcke
Jim Timmerman
Philip Tingey
Kit To
Walter Tong
Ibolya Toplak
Cornelio Tosino
Pamela Toth
David Toynbee
George Tran
Evelyn Trask
Gary Trotter
Shane Troyer
Chris Trumpy
Ella Tsang
Florence Tsang
Li Fong Tse
Liza Tse
Louisa Tse
Rosalia Tse
Daphne Tso
Timothy Tsoi
Louisa Tsui
Donna Tuey
Fay Tup Chong
Abininder Tur
Cheryl Turcotte
William Turner
Gordon Unger
David Upton
Catherine Uy
Christine Uyboco
Cynthia Valuck
Anne Van Balkom
Hubert Van der Lee
John Van Gool
David Van Gruen
Arn van Iersel
Sake Van Randen
Theodorus Vanden
Hoven
William VanderGaag
Lambertus Vanderham
Richard Vandermey
Stanley Vandervoort
Teresa Vaugeois
Etienne Verhelst
John Verigan
Shirley Verley
Karin Vickars
Rowena Vinuya
Shokat Virani
Antoinett Vogels
Brenda Waechter
Victor Waese
Frederick Wagner
Richard Wahl
Clara Wai
Jason Waldron
Angela Wales
Terri Walker
K Joanne Wall
Philip Wall
Stephen Wall
Fiona Wallace
Lynda Wallace
William Walsh
Judy Wang
Liping Wang
John Ward
Gordon Wark
Lisa Warner
Sean Warren
Gordon Watson
Hugh Watson
Chi Watt
Angeline Watts
Debra Webb
John Webber
Michael Webber
Evelyn Wedley
Shelley Weisner
Tracy Welch
Heidi Werner
Susan Werner
West Kootenay Chapter
Verne Westover
Monica Wheatley
Ivan White
Lillian White
Clifford Whitehead
Graham Whitehead
Robert Whitmore
A Jack Whittaker
Swinton Whyte
Kenneth Wiebe
Barb Wiersma
Sandra Wike
Robert Wilband
Michael Wildman
Angus Wilkinson
Donald Willems
Ember Williams
Laura Williams
Pamela Williams
Carolyn Willick
Isabella Wilson
Karen Wilson
Richard Wilson
Sonia Wilson
Kimberly WilsonMcCreath
Richard Wilton
Robert Wing
Maja Winter
Ronald Wirth
John Witteveen
Michelle Wocknitz
Anne Wong
Claudia Wong
Danny Wong
David Wong
Diana Wong
Edmund Wong
Edward Wong
Francis B C Wong
Francis T Y Wong
Henry Wong
Irene Wong
James Wong
Jeremy Wong
Jim Wong
Keith Wong
Kermit Wong
Kimberly Wong
Tim Wong
Tommy Wong
Tosa Wong
William Wong
Richard Wood
Josephine Woods
Margaret Woods
Gordon Would
Shawn Wright
Mary Wu
Philip Wu
Raymond Wu
Waymand Wu
Carol-Anne Wyatt
Elaine Wylie
Erica Wynn
Michael Wynne
Barbara Wyntjes
Ying Xie
Cheryl Xue
Freda Xue
Kenneth Yam
Winnie Yan
Li Lin Yang
LiLi Yang
Marie Yan-Klassen
Connie Yasinchuk
Andrea Yau
Chung Fai Yau
Jannie Yau
Cecilia Yee
Francis Yee
Freeman Yee
Philip Yee
Peggy Yelland
Albert Yen
Jin Yeo
Brad Yerxa
Elaine Yeung
Monica Yeung
Irene Yim
Anna Yip
Connie Yip
Kevin Yip
Kwai-Chung Yip
Margaret Yip
Christina Yiu
Hermanis Yiu
Paul Yiu
S Lian Yong
Dayna York
Edwin Young
Richard Young
Eric Yu
Gladys Yu
Wing Yu
Jane Yue
Denny Yuen
Margaret Yuen
Sherman Yuen
Bennie Yung
Virginia Yung
Ying-Sang Yung
Robert Yunker
Jacqueline Zacharias
Angela Zarowny
Tracey Zech
Getu Zelleke
Andrea Zenko
Anita Zhang
Bob Zhang
Jacqueline Zhang
Yanping Zhang
Su Ping Zheng
Heidi Zhu
Lijing Zhu
Rong Mei Zhu
Gary Zilkie
Donna Zoretich
EVENT DONORS
Angel Foods
Restaurant
Management
Glenda Bauman, CGA
Cactus Restuarants Ltd.
Canadian Springs
Water Company
CGA-BC
Connaught Education
Services
Delta Sun Peaks Resort
Delta Vancouver Suites
Fraser Milner
Casgrain LLP
Hy’s of Canada Ltd.
Le Kiu Importing
Co. Ltd.
London Drugs Limited
ProGroup Sales &
Leasing Inc.
Renaissance Vancouver
Hotel Harbourside
Self Counsel Press
Sun Peaks Resort Corp.
Swan-E-Set Bay Resort
& Country Club
YWCA of Vancouver
Announcing OnPayroll.ca Corp. Scholarship
The CGA-BC Educational Foundation is
pleased to announce that OnPayroll.ca
will sponsor an annual scholarship.
Established in December 2004, the
OnPayroll.ca scholarship recognizes
the student with the highest exam
mark in Management Information
Systems 2 (MS2).
For a company that was one of the
first Internet-based application service
providers for the Canadian payroll and
HR industries, it made sense to sponsor a scholarship for a technologyrelated course like MS2.
“I hope to encourage students to learn
more about management information
systems and to stay on top of
advances in technology throughout
their careers.”
Smyth sat on the Foundation’s Board
of Trustees from 1998 to 2003 and
served as Chair from 2001 to 2003,
so he is very familiar with the work of
the Foundation.
“I’m a strong believer in and supporter
of the Foundation,” he said. “I’m just very
much interested in helping students.”
The first winner of the scholarship
will receive the $1,000 award at the
Association’s convocation ceremony
on November 5, 2005.
The Educational Foundation
awards many scholarships and bursaries annually and thanks the corporate and individual sponsors for their
generosity.
ACCPAC International Ltd. Scholarship $500 for the highest exam mark in FA2
CCH Canadian Ltd. Scholarships $1,000 each for the highest exam mark in TX1, TX2, and AU1
Dulay Burke Financial Recruitment Scholarship $1,000 for the highest exam mark in MA2
OnPayroll.ca Corp. $1,000 for the highest exam mark in MS2
Robert Half International Award $1,000 for the highest exam mark in FA4
David B. Reid Scholarship $1,000 for the highest exam mark in AU2
J. Alfred Marsh Bursary $500 awarded each academic year
Vancouver CGA Computer User Group Bursary $500 awarded each academic year
Mrs. Elite Woo Memorial Bursary $1,000 awarded each academic year
21
educational foundation
Photos pages 18 to 19:
CGAs and guests enjoy the second annual Friends of
the Foundation dinner. The dinner was a success,
raising close to $15,000 in support of the CGA-BC
Educational Foundation. Over 100 people attended
the dinner on Nov. 3, 2004, at the Victoria Chinese
Restaurant in downtown Vancouver.
outlook
Scholarships and
Awards
“It fits well with the philosophy of how
our company operates,” said Bill Smyth,
FCGA, President of OnPayroll.ca.
M
ake a donation
that
will
ake a difference
Since 1988 the CGA-BC Educational Foundation has
been assisting CGA students through its scholarship
and bursary programs. Adversity or financial crisis can
mean the difference between success and failure for
our students. We see them confronting the challenges
of sickness, disability, and the care of elderly parents.
Thanks to you, the Foundation continues to grow
and provide our students with hope for the future.
But, despite our efforts, we cannot help all students
requiring assistance.
Consider a gift to the CGA-BC Educational Foundation.
CASH — the simplest of all gifts is cash.
BEQUEST — an identified gift in your will, a legacy to
benefit future generations.
INSURANCE — existing or new policies, consider the
Foundation as beneficiary.
RRSP or RRIF — donate with your retirement savings
plan.
SECURITIES and SHARES — are ideal donations for
individuals who have much of their finances tied up
in investments.
Your contribution can make the difference.
Yes, I would like to assist CGA students by making a
tax deductible donation of:
$1,000
$500
$250
$100
Other $___________
I wish to remain anonymous.
I WISH TO PAY BY:
Cheque (enclosed)
VISA
MasterCard
I would like to make my donation monthly. Please charge my credit card $______________ on the 15th of each
month for ______________ months for a total donation to the Foundation of $ ______________ .
Card number __________________________________________________ Expiry ________________________________
Signature _____________________________________________________
MY RECEIPT IS TO BE SENT TO:
Name _______________________________________________________________________________________________
Address _______________________________________________________ City __________________________________
Postal Code ___________________________________________________ Phone ________________________________
Please direct my donation to the J. Alfred Marsh Bursary fund.
Please direct my donation to the David B. Reid Scholarship fund.
CGA-BC Educational Foundation
300-1867 West Broadway, Vancouver, BC V6J 5L4 Phone: (604) 732-1211
F A X D I R E C T LY T O T H E F O U N D AT I O N AT ( 6 0 4 ) 7 3 2 - 1 4 1 9
Code: RO
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UpDate
New late payment fee - member dues
E
ffective July 1, 2005, a $150 administration fee will apply to all member
dues that are outstanding as of that date.
The fee is being implemented to encourage members to renew their membership
before the deadline.
Dan Cheetham, CGA, Director of
Administration and Human Resources
said, "We are hopeful that the fee will significantly reduce the number of members
who have not renewed their membership
by the July 1 deadline. In 2004 over 800
members had not paid their dues by the
July 1 deadline. The financial and staffing
resources expended in the collection of
these dues are substantial."
The member dues renewal notices will be
mailed at the end of April. CGA Online
provides quick, convenient, 24-hour
access to a host of services including the
payment of dues online - from wherever
you choose, whenever you want. There's
no mail, no hassles and no delay. Sign in
at www.cga-online.org and click on
Update Your Member Profile, then Pay
Fees.
Membership renewal
Choose that option and you will have
made a donation that will Make a Difference. Of course, if you'd like to give
more or you aren't able to make the
donation, simply make the change on
the renewal notice.
ave we asked you for additional
information or clarification on a
reported activity? It is important to
remember that no additions or amend-
H
ments are made to a member's record
after June 15. This includes the request
for additional information. Be sure to
check your Confirmation of Credits.
Information and clarification of the
Continuing Professional Development
Reporting Program are always available by calling Member Services.
Changed your status?
Have you recently retired?
Decided to stay home to raise your
family? Left the work force to return
to full-time study at university? To
review the policies of membership
status or to apply to change your status, log onto CGA Online, then go to
Resources, Member Assistance.
ContactInformation
Laura Chok
Administrator, Professional
Development Events
(604) 629-8361
(800) 565-1211 ext. #361
lchok@cga-bc.org
Elize Combrinck
Administrator, CPD &
Member Programs
(604) 730-6229 (800)
565-1211 ext. #229
ecombrinck@cga-bc.org
Penny Hurst
Administrator, Membership &
Chapter Programs
(604) 730-6207 (800) 5651211 ext. #361
phurst@cga-bc.org
23
department
Beware the Ides of June?
Members not complying with the January 31 reporting deadline and the
follow-up notice are subject to an
administrative fee of $150.
outlook
M
embership renewal notices will be
mailed to all members at the end
of April. Members are invited to support the CGA-BC Educational Foundation with an optional donation of $15,
which is included on your annual membership renewal.
CPD Reporting
Reminder
practicereview
Public Practice
InBrief
Elections BC Gears up
for 2005 Provincial
Election
outlook
If you are considering becoming the
auditor for a candidate in the 2005
provincial election, Elections BC has
online training sessions available at
www.elections.bc.ca/fin/OLTintro.htm
for financial agents.Topics include
Audits, Fees and Penalties, Income
Tax Receipts and Political Contributions.Also available online is the
Guide for Financial Agents and the
Annual Financial Report Completion
Guide.
You can access Elections BC's Auditor's Guide at
www.elections.bc.ca/guidebooks/889.pdf.
resource
24
T-1 Registration
Reminder
If you are a CGA preparing individual
T-1 tax returns with or without schedules and charge a fee for this service,
you are required to register this limited
practice with the Association. Registration packages are available from the
Association.
ContactInformation
Muriel Blessin
Public Practice Administrator
(604) 730-6230
mblessin@cga-bc.org
Anita Fortune
Coordinator, Advisory Services
(604) 714-2350
afortune@cga-bc.org
Brigitte Ilk, CGA
Manager, Public Practice
Research and Development
(604) 629-8363
bilk@cga-bc.org
Tina Peters, CGA
Director, Public Practice
Services & Public Practice Advisor
(604) 730-6232
tpeters@cga-bc.org
Jim Timmerman, CGA
Manager, Quality Assurance
(604) 730-6231
jtimmerman@cga-bc.org
Toll free: (800) 565-1211
New Law Society Trust Report and Juricert
Filing Requirements for Accountants
T
he Accountant's Report (Form 47)
and Statutory Declaration (Form
48) have been replaced by the new
Trust Report. The Law Society of B.C.
now requires lawyers and the engaged
accountant to submit the new Trust
Report form electronically via a controlled Law Society Website. Completion
of the new Trust Report is required if the
lawyer handled or held trust funds over
$5,000 during the reporting period. The
report is divided into four sections, three
to be completed by the law firm and one
by the CGA retained by the firm.
Reports Online)." The lawyer who engaged
you may witness your registration form. Fax
your completed form to Juricert and you will
be notified by email when you have been
registered, usually within two or three business days.
In order to complete your portion of this
online report (Section C: Summary of
Accountant's Specified Procedures), the
accountant engaged to finalize the trust
audit is required to register for a Juricertauthenticated electronic ID. Juricert is a
wholly owned subsidiary of the Law Society of B.C. that authenticates lawyers and
other professionals participating in secure
electronic initiatives such as the Land
Titles e-filing project. The Juricert
authentication process is necessary to
ensure that only properly qualified
accountants are completing and submitting the online Trust Report. There is no
cost for the service.
Accountant Juricert ID + Accountant Temporary Passcode (see below) = Accountant's
Filing ID*
Step 1: Juricert Registration
The accountant engaged to complete the
trust audit should register on behalf of the
firm. The Law Society expects the same
individual accountant to be responsible
for both the trust audit review and the
review and finalization of the Trust
Report. More than one accountant may
be authenticated. The decision to authenticate more than one person is up to each
accounting firm.
Register at: www.juricert.com. Click on
Registration and then select the category
"Accountant (for Law Society Trust
Step 2: Login
Login at
https://alt.lawsociety.bc.ca/trust_report_2/index.cfm.
First time users enter the Accountant's registered Juricert ID and the Accountant's
Temporary Passcode to generate the
Accountant's Filing ID:
*Once you have obtained the Accountant's
Filing ID, you may pass it along to your
accounting staff to log in and assist in filling
out Section C (accountant's section) of the
report online. Using the Accountant's Filing
ID, staff may log in and out to work on the
report and print In Progress reports. However, the final review and completion of the
report must be done by the accountant with
the registered Juricert ID. Once the report
has been submitted, the information cannot
be changed by anyone. You may print a
Complete report for your records. If a
change or update is necessary, follow up with
a signed letter.
For more details, contact the Trust Review
Department at (604) 669-2533, toll-free 1
(800) 903-5300 or by email at trustaccounting@lsbc.org.
For access to advanced copies of the related
Lawyers Trust questionnaire, or if you have
any further questions, contact Jim Timmerman, CGA, at CGA-BC.
continued on page 25
Practice Review continued
Two New Real Estate Acts
On January 1, 2005, two new acts replaced the Real Estate Act.
The Real Estate Services Act
This Act will give the Real Estate Council of B.C. direct
jurisdiction over the regulation of licensees, and is meant to
give the real estate sector the ability to respond more quickly to changes in the marketplace. Consumers should benefit from the creation of a special compensation fund and
new licensing requirements for strata managers.
The Act has brought about a new "Accountants Report" to
be used for all fiscal year-ends ending January 31, 2005.
The former report can be used for all year-ends ending
December 31, 2004 and prior.
·
·
immediately to the Real Estate Council of B.C.
All other negative balances must be reported with
in 10 working days unless the balance has been
cleared during that period.
· An "Activity Report" must now be filed with the
·
Accountants Report and the financial
statements. The Activity Report is similar
to one used in filing a Legal Trust Report.
Commissions must now be paid from a separate
trust account rather than from a general account.
The Real Estate Development Marketing Act
This Act will streamline the process for developers' marketing activities, and add more flexibility and certainty
while maintaining consumer protection. As well, the
Superintendent of Real Estate will be given more effective
powers to enforce compliance. For more information, go to
www.recbc.ca/.
Your information gateway to CGA at the touch of your fingers.
When you want it. When you need it.
Get connected...
v i s i t w w w. c g a - o n l i n e . o r g
25
resource
CGA Online
outlook
Other highlights of this Act are:
The Accountants Report must now show all
accounts opened, closed or maintained by the
"brokerage" (formerly called the agency) rather
than just trust accounts.
Monthly trust reconciliations must be
reviewed, dated and initialled by the broker or
person designated by the broker.
· All negative material balances must be reported
KUDOS
MileStones
outlook
Snap S hots
Heather J. Hannah, CGA,
milestones
26
of Richmond, has recently
earned the Certified Internal
Auditor designation. Hannah
works as an independent consultant providing internal control, internal audit and compliance audit services. She has
over 25 years experience in the
financial services sector.
Baldev Gill, CGA, profiled in
the Dec. 2004 issue of Outlook
will soon be assuming the post
of Vice-President of Human
Resources and Finance at
CGA-Canada. Gill has been
CFO and COO of the Union
of British Columbia Performers
for the past four years.
The provincial government has reappointed Victoria Kuhl as lay representative to CGA-BC's Board of Governors, effective May 2. Kuhl has been
on the board since 2003 and her new
term will run to May 1, 2008.
Kuhl, of Victoria, B.C., said she was
honoured to be reappointed.
"I am delighted to be able to continue to be part of this superb organization," said Kuhl. "The board and the
staff have the amazing ability to be
responsive to change and both
uphold high levels of excellence."
Kuhl is president of the Kuhl Consulting Group.
Vancouver CGA Sylvia Lim was one
of the Financial Post's RRSP Clinic
experts this year. Lim answered
questions from readers about RRSPs,
which appeared in the print and
online versions of the Financial Post,
a publication of the National Post
newspaper. You can access Lim's
answers online at
www.canada.com/finance/rrsp/rrspclinic/rrspclinicform.html.
Yik Fung Au-Yeung, FCGA, of Vancouver and proprietor of Au-Yeung &
Company, was honoured recently by
the Institute of Chartered Accountants of British Columbia (ICABC)
with a fellowship. The fellowship
(FCA) designation is awarded to
chartered accountants for outstanding contributions to the chartered
accountancy profession and to the
community. Au-Yeung became a CGA
in 1970 and a CA in 1974.
CGANEWS
Jones Richards & Company joins MacKay LLP
The partners of Jones Richards & Company Certified
General Accountants, Deborah Graystone CGA, Jack
Lazareff CGA, and Keon Kwan CGA, are pleased to
announce that they have joined forces with MacKay
LLP effective January 1, 2005. MacKay LLP is a
Western Canada based full-service firm which has
CGAEVENTS
A dapper dinner at UBC
The second annual CGA-BC President's
Address for UBC Diploma in Accounting students was held on Thursday, Feb. 17 at the Sage
Bistro at UBC.
This networking dinner is an opportunity for
DAP students to meet our members and learn
more about CGAs. It is also an opportunity for
CGAs to meet some bright accounting students
and promote the CGA designation. Rita
Estock, FCGA, President of CGA-BC was the
featured guest speaker.
The Diploma in Accounting Program is a postgraduate program offered through UBC's Sauder School of Business. It is designed for students
continued on page 27
provided financial consulting services throughout
Western Canada for over 35 years, including accounting, audit and assurance, taxation, insolvency, valuation, computer systems consulting, and management
consulting. Visit their Website at www.mackayllp.ca
for more information.
CGALAUGHS
continued from page 26
who usually have an undergrad degree in another
discipline who wish to fast-track the equivalent of
the first four levels of the CGA (or CA) programs
in order to pursue a career in accounting.
Over 100 attended the event including DAP students, CGA-BC staff, UBC faculty members,
and CGA members and students.
"Before the event, I pretty much had my mind
stuck on the CA route," said Kathy Thuy
Nguyen, one of the DAP students who attended
the event. "However, after obtaining more information from the CGA students, I realized that
the CGA program definitely suits me better. I
plan on proceeding with the application process
promptly."
ETHICS CASE STATISTICS 2004
As a professional accounting association, CGA-BC takes
its commitment to ethical conduct seriously. A great deal
of time is invested in the ethics process and in ensuring
that the Code of Ethical Principles and Rules of Conduct
reflects the changing nature of the profession. This annual
update describes the number of ethics and maintenance of
standards cases from 1994 to 2004. A more detailed breakdown contained within the pie charts looks at the decisions by appeal, panels and investigators in 2004.
If you have any questions about the Code of Ethical Principles and Rules of Conduct, contact Kasandra Bonn,
MBA, CGA, Manager of Professional Conduct, at
kbonn@cga-bc.org.
Run for the kids all day
and all night
outlook
Gary Mah, CGA, is once again organizing a
CGA team for this year's 26th annual Easter Seals
24 Hour Relay, on June 25 and 26 at Swangard
Stadium in Burnaby's Central Park. This year will
be our 20th year of participating in the event.
Mah says that it's a lot of fun to participate,
whether you're running, volunteering, or playing
in one of the largest volleyball tournaments in
B.C. (the tournament runs all day on the first day
of the relay). If you want to join the CGA team,
contact Mah at (604) 990-2236 (work); (604)
254-2825 (home) or email mahg@dnv.org. For
more information on the 24 Hour Relay, visit
http://www.24hourrelay.com/vancouver/.
27
resource
In Memoriam
Former CGA Lucille Johnstone passed away Dec.
31, 2004 at age 80. Johnstone became a CGA in
1956 and was a member for 42 years. She was
president, director, shareholder and COO at the
Rivtow Group of Companies where she had a 45year career. She also served as executive director
and CEO of St. John's Ambulance, CEO and
chair of Integrated Ferry Corp. and had been on
the board of directors of numerous organizations
including the Vancouver Airport, Grace Hospital,
Expo 86, B.C. Place and the Vancouver Board of
Trade. Her contributions to British Columbia
were recognized with many honours and awards
including a CGA-BC Community Service
Award, YWCA Woman of the Year award, an
honorary doctorate from UBC and the Order of
B.C. She was appointed a member of the Order
of Canada in 2003.
Disciplinary Reports Available Online
Disciplinary Activity Reports are available on CGA Online at
www.cga-online.org. To view the latest report, sign in to CGA
Online. At the top of the main page, choose the Standards
button and then the Regulatory Process button. Then, from
the navigation section on the left side of the page, select Disciplinary Activity Reports. CGA-BC is required to publish its
disciplinary activities to all members and students in accordance with the Bylaws.
CalendarofEvents
APRIL 2005
MAY 2005
JUNE 2005
04 Monday
• PD ~ Board Governance for Community
Leaders
• Event ~ CGA-BC First Vice-President Moe
Jones speaks at Whistler Rotary Club
01 Sunday
• FYI ~ Public Practice registration fee
invoices mailed
0 3 Tuesday
• PD ~ Retirement Planning
02 Thursday
• PD ~ Fraud & Error Assurance Engagements
& The Auditor's Responsibility
05 Tuesday
• PD ~ Balanced Scorecard for Not-forProfit and Public Sector begins
10 Tuesday
• PD ~ State-of-the-Art Communications
begins
07 Thursday
• PD ~ Balanced Scorecard for Industry
Professionals begins
12 Thursday
• PD ~ Controller's Program begins
12 Tuesday
• PD ~ Personal Investment
13 Wednesday
• PD ~ Getting More Out of
Microsoft Outlook
18 Monday
• PD ~ Statutory Obligations of Directors
19 Tuesday
• PD ~ Southern Vancouver Island Chapter:
Managing a Non-Profit Organization
20 Wednesday
• PD ~ Introduction to Controllership
• Event ~ Fraser Valley CGA Computer User
Group meeting
2 1 Thursday
• PD ~ Advanced Controller's Program
begins
Event ~ Vancouver CGA Computer User
Group meeting
18 Wednesday
• Event ~ Fraser Valley CGA Computer User
Group
19 Thursday
• Event ~ Quarter Century Club AGM &
Awards Presentation Night
Event ~ Vancouver CGA Computer User
• Group meeting
24 Tuesday
• PD ~ Investments with Consolidation
Focus
Event ~ CGA-BC Vancouver Public
Practice Employment Forum
25 Wednesday
• PD ~ Retirement Planning for the
Owner/Manager
PD ~ Foreign Exchange Translations
27 Friday
• PD ~ EQ and Business Development
Overview
31 Tuesday
• PD ~ Competition and Solicitation
• PD ~ GAAP/GAAS Update
Pay up for Public Practice
Public Practice registration fees are due on or before July 1, 2005.
Renewal of Professional Liability Insurance is due on or before
August 1, 2005. Invoices for the Public Practice registration fee
will be mailed on May 1, 2005 and the Association's insurer
(Marsh Canada Ltd.) will send you a renewal notice in early June
2005. There is an administration fee of $150 for public practice
fees unpaid by July 1. There is a separate administration fee of
$150 for failure to renew and maintain professional liability insurance by Aug. 1. Failure to pay the outstanding public practice fee
by the specified date, renew and maintain professional liability
insurance by the specified date, and/or pay the administration
fee(s) levied will result in the matter(s) being referred to the
Ethics Committee.
08 Wednesday
• PD ~ June PD begins
09 Thursday
• PD ~ June PD
10 Friday
• PD ~ June PD ends
14 Tuesday
• PD ~ Bring Aboard the Best - Recruiting,
Hiring and Retaining Employees
16 Thursday
• Event ~ Vancouver CGA Computer User
Group meeting
20 Monday
• PD ~ CICA Handbook Seminar begins
21 Tuesday
• Death of a Shareholder
22 Wednesday
• PD ~ Practice Management begins
24 Friday
• PD ~ Trust Audits
PD ~ Review and Compilation
Engagements begins
CGA-BC
JUNE 2005 Continued
JULY 2005
27 Monday
• PD ~ Small Audit Program
01 Friday
• Deadline ~ Public Practice registration fees
due
• Deadline ~ Member dues
28 Tuesday
• PD ~ CaseWare
29 Wednesday
• PD ~ Advisory Services and
Future-Oriented Financial Information
• Deadline ~ Last day to submit CGA-BC
Educational Foundation MBA Bursary
applications
30 Thursday
• Deadline ~ Last day to submit CGA-BC
Educational Foundation Doctoral Degree
Fellowship applications
Online
07 Thursday
• PD ~ Work Place Law
• PD ~ How Not to Play Office Politics
Updated
Engagement Letter
Find Out More
Information on Calendar of
Events items is available on our
Website at www.cga-online.org.
To register for PD opportunities,
sign in with your ID number
and password, click on PD and
then click on CGADirect to
register. For more information
on PD being offered by
chapters, sign in and click on
PD and then Seminars.
Make time to give
A recent Canadian Blood Services survey shows that nearly 30 per cent of Canadians
say they intend to donate blood in the next year, but the reality is that fewer than 4
per cent will actually do so. Make some time to donate blood, especially O-negative.
While blood donors of every type are needed every day, right now Canadian Blood
Services is running a little low on type O-negative, and would like to top up its
inventory.
Only 7 per cent of Canadians have type O-negative blood. If you are part of this
select group, your donations make a real impact in helping others. O-negative is the
lone blood type that is compatible with all others. During an emergency, when there
is no time to check a patient's blood type, O-negative can be given to all patients.
Call 1-888-236-6283 to make an appointment to donate blood.
The public practice division
has placed a sample engagement letter in the Public
Practice Heads Up area of
CGA Online.This letter
incorporates the suggested
wording contained in the
CGA-Canada Public Practice
Manual (Section 300) related
to the Proceeds of Crime
(Money Laundering) and Terrorist Financing Act (PCMLTFA), Privacy legislation and
wording to be used if differential reporting applies. Practice reviewers will be looking
for these or similar paragraphs to be contained in all
current engagement letters
(audit, review or compilation).
To access the letter—if you
are in Public Practice sign in
to www.cga-online.org and
click on Public Practice
Heads Up. If you are a member or student sign in to
Online, click on Resources,
then Public Practice Heads
Up.
All About the B.C.
Budget
Find out everything you want
to know about CGA-BC and
the B.C. budget online including our budget day news
release, voice clips and photos. Our pre-budget submission is also available online.
Sign in and click on B.C. Budget Day in the left-hand
Shortcuts column.
F i n a l Wo r d
Recruitment, Employment and Empowerment
Association stresses creation of opportunities for members
and students.
By Rita Estock, DBusMgmt, FCGA
N
outlook
ews that the on-again, off-again
merger between two parts of
Canada's accounting community
is now officially off, came as little surprise
to most observers. The talks had been
lengthy and the debate very passionate.
But the terse announcement in early
March said it all: both professional groups
decided that it really was better to go their
own separate ways.
Despite that outcome, the discussions
shone the spotlight on some very fundamental issues taking place in the accounting profession in Canada: a shortage of students for public accounting positions, a
finalword
30
These three words are the new mantra at
the Association; they mark the areas in
which the Association will be working to
define itself as the pre-eminent accounting
body in British Columbia and beyond.
They are at the crux of all we do to serve
today's-and our future-members to a
career filled with opportunity.
In the recruitment field we have re-allocated our marketing efforts to provide a
greater emphasis on recruiting messages.
We're cultivating stronger, more personal
relationships with CGA instructors, faculty and deans. And we're increasing our
on-campus presence by developing new
initiatives to promote CGA on campus as
well as opening drop-in offices
in Lower Mainland and other
campuses.
We will also be working to
improve career opportunities
for students and members. We
have begun work on a very
exciting new outreach program
called the Preferred Employer
Program. It will let us develop
special links with employers of
CGAs and CGA students.
While the focus will be meeting the needs
of employers, it will have the added benefit of allowing the Association to build
closer ties with the business community
and provide greater support to our students. This acknowledgement of the value
of our education program by major
employers will also provide an additional
validation and recognition of CGA in the
marketplace.
If CGA is known today as the program
that sets you up for lifelong career success,
we now want to make certain you get off
the mark quicker in the race of your professional life. Over the next months, we
will be ramping up the referral service,
making it more visible by connecting with
job boards that have national and even
international reach.
CGAs are nearing an
ideal that all professions
have long dreamt of: to
be in demand at all times
and in all industries.
dramatic increase in demand for accounting professionals when many of the babyboom professionals retire and demands in
the marketplace for graduates who are
ready to meet the challenges of the new
economy.
As an Association we have had our eyes
keenly focused on continuing to innovate
and develop new ways to keep a step ahead
of this changing world. We continue to
seek out ways to make the CGA educational program more attractive than ever,
develop new ways to help students and
members in their careers, and promote
strategies to develop the power of our peers
and our member network.
As you also read in the last issue of Outlook,
the Association is focused on a strategy to
light fires in three different areas: Recruitment, Employment, and Empowerment.
We all know that economies are cyclical,
but we're close to transcending the vagaries
of local job markets. You, and all CGAs,
are nearing an ideal that all professions
have long dreamt of: to be in demand at all
times and in all industries. And to set your
career goals on your own terms.
As a CGA you have enormous career freedoms and incredible opportunities. You
are able to decide where, when, in what
capacity, and for whom you wish to work.
With your designation no one can limit
your options. Whether you aim for a position in management with a large company,
or in government, in consulting, or public
accounting, as an entrepreneur, in academia-you name it.
But I want to emphasize that we are here to
help you capitalize on your opportunities,
to give you the training through professional development that will keep you in
demand over the years and through whatever turns your career aspirations take youwherever you are in your career.
The final tine in our approach addresses
empowerment. This involves all of us:
members, students, the Board, CGA-BC
staff, committees and chapter volunteers.
We will see the Association call upon
members and students to act as ambassadors of the designation.
This involves providing information to all
of these groups to help them advance their
career, as well as provide resources that will
assist in promoting the CGA designation.
It will also provide our key audiences with
messages that promote our skills; our flexible, open-access educational program that
lets students earn while they learn; and,
most of all, our talented, well-connected
community and business leaders.
In other words you.
Rita Estock, DBusMgmt, FCGA, is the President of
the Certified General Accountants Association of
British Columbia. To have the president or another
CGA-BC representative speak at an event,
contact Tracey Tse at (604) 730-6212 or
ttse@cga-bc.org.