40069088

Vol. 40 / No. 1 • SPRING 2013

Eric Gounder, CGAController, Vancouver Canadians. See page 26

A PUBLICATION OF THE CERTIFIED GENERAL ACCOUNTANTS ASSOCIATION OF BRITISH COLUMBIA

Are we at a technology crossroads? A glimpse of the future ahead

Essential Tax Planning Information for 2013

Gazing into Canada’s Political Crystal Ball: Coyne, Hébert and Hanomansing headline Conference 2013

Three Myths about Retirement

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features views spotlight

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26

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contentsassociation update Member survey shows strong support for CGA-BC renewing merger discussions with CAs and CMAs

The WhisTler scrumA preview of what to expect at the annual

conference when leading political

commentators Andrew Coyne and Chantal

Hébert take to the stage for the keynote

presentation

a career home run Eric Gounder, CGA, finds his calling as the Controller for the Vancouver Canadians

what’s next? turning retirement into a fulfilling re-engagement Isabelle St-Jean offers practical advice for those making the transition to retirement

running in the green Case studies of three B.C. companies show the value of investing in energy efficiency

taxmatters Ed Kroft explores the impact of provincial and federal budgets on tax-planning strategies

techview A review of the 2013 Consumer Electronics Show

periscope Executive coach Lesley-Ann Marriott outlines a five-step process for managing conflict

ethics in focusEvaluating an ethical dilemma

publicpractice Edifier CGA-BC’s Practitioner Counselling Program offers CGAs confidential short-term counselling

keepingTabsCGAs in the news and members on the move

currentAssetsA roundup of all the latest gadgets, tech gear and apps

snapShotsPhotos from CGA-BC events

partingShotMeet Karen Ross, CGA, owner of Pemberton’s Esso station and Chair of CGA-BC’s 2013 Conference Committee

morethanNumbersLetting the data tell the story

07

40

29

11

42

1344

16

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Vol. 40 / No. 1 • SPRING 2013

Cover photo (and related story photos) by Ron Sangha.

91.7% YES

8.3% NO

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editor’smessage

Hit it out of the ballpark is a common phrase when we want to encourage our colleagues to do something well. It’s a mantra that Eric Gounder, CGA, the Controller at the Vancouver Cana-dians, lives by every day. In this issue, he demonstrates that while baseball is often a game of statistics, there also needs to be a good numbers person

behind the team. Outlook also features an interview

with CGA-BC Chair Candace Nancke, FCGA, who provides an important update on the Association’s initia-tive with the other two professional accounting bodies to create the new Chartered Professional Accountant designation in B.C. She gives an overview of the focus of discussions. Remember, you can always get late-breaking details on this important subject via CGA Update and online at www.cga-bc.org.

We also feature commentary by award-winning journalists and pundits Chantal Hébert and Andrew Coyne with their thoughts on Cana-dian politics through their words and tweets. If you haven’t already heard, they will be our headline speakers at Conference 2013’s Whistler Scrum

moderated by Ian Hanomansing. After last year’s session by veteran B.C. journalists Keith Baldrey, Vaughn Palmer and Bill Good, we had lots of questions from pleased conference-goers as to how we could do even better next year. Well, the Whistler Scrum is our conference team and committee’s answer. Read Hébert and

Coyne’s words now to get a flavour of what you can expect at the opening plenary on Wednesday, September 18. And then circle the date on your calendar!

Speaking of the 2013 Confer-ence, take a look at our Parting Shot interview with Karen Ross, CGA, this year’s Conference Chair. She’s active in business in Pemberton and provides some insights into living and working in the Whistler region, host city of the CGA Conference. Again, she un-derlines what CGAs have known for many years – that the success of the conference is about the people you meet and the connections you make as a delegate.

Our editorial team at Outlook has created a great issue for you. In fact, I’d say we hit it out of the ballpark! Happy reading.

edward Downing is Cga-BC’s Director of Communicationsedowning@cga-bc.org

outlook

2013 executive committeeChair: Candace Nancke, FCGAPast-Chair/Treasurer: Cindy Choi, FCGAFirst Vice-Chair: David Sale, FCGASecond Vice-Chair: Brian Friedrich, FCGAChief Executive Officer and Secretary: Gordon Ruth, FCGA

executive staffChief Executive Officer: Gordon Ruth, FCGA Director, Administration, HR & IT: Dan Cheetham, CGA Director of Marketing & Communications: Edward Downing, MA (Journalism)Director of Education & Student Services: W. D. (Bill) Johnson, FCIS, PAdm, FCGADirector, Executive and Corporate Affairs: Juliana Laing, BADirector of Member Services & Public Practice: Pamela Skinner, BSc, CFP, CGA

outlook staffManaging Editor: Edward Downing (604) 730-6208Communications Manager: Patrick Schryburt (604) 730-6238Communications Officer: David Ferman (604) 730-6206Production Co-ordinator: Trevor Hargreaves (604) 730-6226Advertising Co-ordinator: Pardeep Clair (604) 730-6228Graphic Design: Core Associates Communication Design Inc.Regular Contributors: Ed Kroft, QC, LLB, LLM, CGA (Hon.); Dr. Michael McDonald, CGA (Hon.); Alan Salmon

advertisingFor advertising rates, contact Pardeep Clair at (604) 730-6228 or visit our website at www.cga-bc.org. Outlook is the premier way to contact B.C.’s CGAs.Advertising in Outlook magazine does not indicate an endorsement of any business, organization, service or product by CGA-BC.

Outlook is published four times a year by the Certified General Accountants Association of British Columbia and is sent to more than 15,000 CGA members and CGA students. Opinions expressed are not necessarily endorsed by CGA-BC. Copyright CGA-BC 2013.

articles, enquiries and lettersArticles, enquiries and letters should be sent to Outlook: CGA-BC, 300-1867 West Broadway, Vancouver, BC, V6J 5L4(604) 732-1211 or (800) 565-1211 ISSN 1488-2337 Outlook - Certified General Accountants Association of British Columbia

CGA on the webMembers and students, you can find all of your most important CGA-BC services online at www.cga-bc.org.

Agreement no. 40069088Return undeliverable Canadian addresses to:CGA-BC, 300-1867 West Broadway, Vancouver, BC, V6J 5L4Printed in Canada

a home run issue!

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outlook

If you intend to volunteer ac-counting services for the next B.C. election, which takes place May 14, 2013, determine first whether

the services to be provided require registration in public practice. For further information, contact Brigitte Ilk, CGA, in the Public

Practice Division, by emailing bilk@cga-bc.org or phoning (604) 629-8363 or toll free 1 (800) 565-1211 extension 363.

planning on volunteering during the May 2013 B.C. elections?

associationnews

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associationupdate

Candace, the Association has been back in merger talks for just over a month. Can you tell us how the dis-cussions are proceeding?In the several weeks that CGA has been back in talks, we have made progress and continue to work collabora-tively and amicably with the two other accounting bodies. I believe that we have a great rapport and are finding out just how much each of our organizations has in com-mon. One challenge is that many of the details regarding the Chartered Professional Accounting (CPA) profession continue to evolve, and not everything can be addressed in the short term. However, this is a shared challenge, and we are working together with the CMAs and CAs in this evolving landscape. It is very positive. We are also exploring how we might allow mem-bers to use the CPA designa-tion prior to legislation being changed.

Some say that the relation-ship among the three bodies is different in B.C. Is that the case?Absolutely. The three bodies have had a long history of working together. The ICABC actually supported CGA when it established its founding act in 1951. We have also had regular meetings of the leadership of the CGAs, CAs, and CMAs over the years and have worked together on key issues. CGA is also a very large group in B.C. and has a very well-defined brand and recognition. We

would bring a lot of strength to the new organization.

Was there a single factor in helping the Board make a decision to return to talks?CGA-BC has always supported unification. We withdrew from discussions last May largely since CPA wasn’t moving forward, especially in Ontario. Almost all of CGA did the same. Since that time, we have seen the continued growth of CPA. Quebec merged, in Alberta all three parties are back in discus-sions, in Ontario CPA now exists and the CMAs there are going back into discussions. We have also seen several other CGA af-filiates re-enter. Looking at the progress nationally, and frankly, in review of the CPA program itself, which does draw heav-ily from all three professional programs, our Board felt it was in the interest of CGA-BC to re-enter the discussions. The majority of CGA members nationally are now either in a province that has merged,

voted to merge or in merger discussions.

How would you assess the level of engagement that CGA members have in this process?CGA members have been very engaged. This was clear from the 40 per cent participation in our member survey, with some nine out of ten voting in favour of the merger (see the graphic above). Prior to that, we had consulted with the member-ship over the last 18 months through regular e-updates, town hall meetings, chapter meetings and one-on-one emails from members and students. We had heard their questions, which were very much our concerns too, and are raising these issues in our dis-cussions. I would like to thank all members for participating and providing their feedback. Remember, you can email any questions or comments to merger@cga-bc.org. We try and answer as many as possible and monitor them for any concerns that we feel should be raised.

The survey question men-tioned that the Board would be protecting the rights of its members and students. How are you doing that?The Board has a merger task force that is working with the other two bodies through the details of an agreement. We have raised specific issues designed to protect the rights of our members – in fact all three sets of legacy members – which we expect would be included as part of any merger agreement and also in new bylaws or legislation governing the CPA organization.

Will members have a further say in the decision? Well, the survey results pro-vided a very clear course for

the Board as it moves forward, considering both the risks and opportunities of a merger. And though the Board is respon-sible for making any merger decision, openness to ongoing feedback and input from the membership is a guiding prin-ciple of that decision-making process.

The new CPA program will be available in September 2013. What transition strategies are available for CGA students?Should CGA-BC move forward to merge with the two other accounting bodies, a transi-tion period will be put in place that will provide existing CGA students the opportunity to complete the requirements for and receive the CGA designa-tion. At this time we are not certain of the details or duration of this transition period. Should a CGA student not be able to complete the CGA require-ments within the given transi-tion period, reasonable means to bridge into the requirements of the CPA Program will be provided.

We suggest that prospec-tive CGA students interested in completing the current CGA program requirements enrol before our next application deadline, which is July 8, 2013. Studies commence in Sep-tember. This will ensure access to the existing CGA program requirements during the transi-tion period. Again, reasonable means to bridge into the new CPA program will be made available to CGA students not able to complete all require-ments during the transition period.

Rest assured that the Associa-tion is committed to supporting its students and ensuring their success in the future. We will communicate details once they are available.

91.7% YES

8.3% NO

More than 40 per cent of B.C.’s CGAs responded to the survey, which was conducted between March 8 and 15.The question: “Recogniz-ing that the original merger principles still apply and that the CGA-BC Board is committed to protecting the rights of all of its members and students, do you support a merger between CGA-BC, the ICABC and CMABC to create the Chartered Professional Accountant designation?”

Interview with Candace Nancke, FCGA, Chair, CGA-BC

Merger Update

It’s that time of year again. As you are working your way through this busy tax-filing season, federal

and provincial governments across the country are releas-ing their respective budgets. And, as always, it is important to keep abreast of the new measures announced in the budgets since these changes may lead to new tax-plan-ning opportunities.

In this article, we highlight some of the more interesting tax measures from the 2013 British Columbia budget

that may be relevant to your current tax-planning strategy. We also summarize the new federal indexed amounts and automobile deduction fig-ures for 2013, since these are fundamentals for your tax-planning toolkit. And as we are in the midst of the tax-filing season, we thought it would be fitting to conclude this article with a summary of some new legislative and administrative developments to consider when preparing and filing 2012 income tax and benefit returns.

TAx MEASUrES IN ThE 2013 B.C. BUdGETOn February 19, 2013, Finance Minister Michael de Jong introduced the 2013 B.C. Budget. The 2013 Budget delivers on the B.C. government’s commitment to balance the budget while investing in families. The tax measures introduced in the 2013 Budget are estimated

to provide an additional $327 million of government rev-enue for 2013-14, which will help the government achieve a balanced budget.

Some of the more signifi-cant tax measures pertain to changes in tax rates, both for corporations and individuals, as summarized below:• The general corporate

income tax rate will be increased from 10 per cent to 11 per cent, effective April 1, 2013 (this rate increase will also result in a one per cent increase

to the manufacturing and processing tax rate for corporations). The rate increase was perhaps surprising given that the 2012 B.C. Budget had announced a potential one per cent increase to the general corporate tax rate that would come into effect on April 1, 2014 if the province’s fiscal situ-ation had worsened. The small business tax rate will remain at 2.5 per cent, with no change to the $500,000 small business limit. De-spite this rate increase, the general corporate income tax rate will still be 33 per cent lower than it was in 2001, and B.C. will con-tinue to have among the lowest corporate income tax rates in Canada.

• The personal income tax rate for individuals earning more than $150,000 will be increased from 14.7 per cent to 16.8 per cent for two years, resulting in

the combined top mar-ginal rate for B.C. residents increasing from 43.7 per cent to 45.8 per cent. This measure will be effec-tive starting on January 1, 2014 and is scheduled to expire on December 31, 2015. At this stage, it is anticipated that the combined top marginal rate in B.C. will revert back to 43.7 per cent for 2016 and subsequent years. Even with this change, B.C. will continue to have the lowest provincial personal income taxes in Canada for individuals earning up to $122,000 a year.

These tax rate increases are somewhat surprising given that it is an election year in B.C.; however, it is estimated that the rate hikes will gener-ate over $250 million of revenue for the government. From a tax-planning perspec-tive, consideration should be given to timing when trans-actions are implemented to take advantage of the lower tax rates. For example, since the personal tax rate increase will take effect in 2014, it may be more tax-efficient to implement transactions resulting in taxable income for affected individuals before the end of 2013. The tax-planning window for corporations is comparatively smaller since the corporate income tax rate increase will take effect on April 1.

In addition to the corpo-rate and personal tax rate increases, other tax measures introduced in the 2013 B.C. Budget include:• The introduction of the

B.C. Early Childhood Tax Benefit, beginning on April 1, 2015, which will provide eligible families a maxi-mum of $660 annually for

taxmatters

ed Kroft, QC, llB, llM, Cga (hon.) and soraya Jamal, llB, llM

Essential Tax-Planning Information for 2013

a summary of important changes for your tax-planning toolkit

“When the cur-

rent tax bracket

structure was

introduced over

two decades ago,

the top marginal

tax rate was ap-

plied to income

over $55,000.

This threshold for

the highest mar-

ginal bracket has

now more than

doubled, with the

top tax rate ap-

plying to income

over $135,054 for

2013.”

ed Kroft, QC, llB, llM, Cga (hon.), is a partner with Blake, Cassels & graydon llp. he is a member of the firm’s tax group and leader of its tax Controversy & litiga-tion group.

soraya Jamal, llB, llM, is an associate with Blake, Cassels & graydon llp, where she provides tax advice on domestic and international corpo-rate taxation matters.

outlook 07

each child that is under six years old;

• An extension of the B.C. Seniors’ Home Renovation Tax Credit, the Children’s Fitness Credit and the Children’s Arts Credit;

• The introduction of a 3 per cent minimum royalty for all natural gas wells that qualify for the Deep Well Royalty Credit Pro-gram and the termination of the Summer Drilling Credit Program;

• The introduction of a one-time $1,200 grant to a registered education sav-ings plan under the B.C. Training and Education Savings Grant;

• An increase in taxes on tobacco by $2 a carton, effective October 1, 2013;

• The phasing out of school property tax credits for light industry (class five) for the 2013 tax year;

• The introduction of the Property Tax Deferment Program for Families with Children to permit home-owners to defer taxes if they support a qualifying child; and

• An increase in Medical Services Plan monthly premiums by $2.75 per individual.

Aside from the increase in the Medical Services Plan premiums, the above tax measures are targeted to specific industries and sec-tors. While they may not be widely applicable to your client base, those taxpayers impacted by the changes may benefit from some reactive tax planning based on their particular circum-stances.

One of the bigger surprises in the 2013 B.C. Budget was that it con-tained no new information

on the impending return to the provincial sales tax (PST), which is slated to take effect on April 1, 2013. However, approximately two weeks after it tabled the budget, the govern-ment released the much anticipated regulations for the PST regime on March 1.

INdExEd AMOUNTS fOr 2013 On December 12, 2012, the Canada Revenue Agency (CRA) released the indexed federal 2013 personal tax bracket thresholds and amounts and thresholds pertaining to personal tax credits. The figures reflect an indexation increase of 2.0 per cent between 2012 and 2013. These increases generally took effect on January 1, 2013, with the exception of the increases relating to the Canada Child Tax Benefit (including the National Child Benefit Supplement and the Child Disability Benefit) and the Goods and Services Tax/Harmonized Sales Tax credit. The indexation relat-ing to these benefits will take effect on July 1, 2013.

The chart on page 9 summarizes the indexed rates for 2012 and 2013.

Tax Bracket ThresholdsThe effect of indexation on tax bracket thresholds can be quite significant. When the current tax bracket structure was introduced over two decades ago, the top marginal tax rate was applied to income over $55,000. This threshold for the highest marginal bracket has now more than doubled, with the top tax rate applying to income over $135,054 for 2013.

The indexation of the tax bracket thresholds is a key factor to consider for planning purposes as it may result in a change in the applicable tax rate for a particular individual, even in a year when the govern-ment does not legislate a change to the actual tax rates. That is, an individual who is on the border be-tween tax brackets may be pushed into a different tax bracket and therefore sub-ject to a different tax rate as a result of the indexation of the bracket thresholds. The indexed bracket thresh-olds for a particular year are typically released in December of the previous year. Accordingly, there is a small window in which the applicable tax brackets for the current and following year are known, lending to some tax-planning op-portunities.

Tax-free Savings Account Annual Contribution LimitThe $5,000 Tax-Free Savings Account (TFSA) annual contribution limit is indexed to inflation an-nually. However, because the indexation is rounded to the nearest $500, 2013 is the first year since the introduction of the TFSA in 2009 that we are actually seeing an increase in the annual contribution limit, which is set at $5,500 for 2013. TFSAs have become increasingly popular, with approximately 8.2 million Canadians having opened an account and roughly 2.5 million Canadians contributing the maximum amount in 2011.

TFSAs are an effective tax-planning tool that can be used to earn tax-free

income through a range of investment products. The following is a summary of some of the salient features of a TFSA that are useful for tax-planning purposes: • A TFSA is available to all

Canadians 18 years and older;

• Any interest, dividends and capital gains earned in a TFSA are not subject to tax;

• Unused TFSA contribution room is carried forward and accumulates for future years;

• Funds available in a TFSA can be withdrawn tax-free at any time for any pur-pose. Withdrawn amounts can be re-contributed in the same year only if unused TFSA contribution room is available;

• Income earned in a TFSA and withdrawals do not affect the holder’s eligibility for federal income-tested benefits and credits;

• Funds can be given to a spouse or common-law partner for them to invest in their TFSA; and

• TFSA assets can generally be transferred to a spouse or common-law partner upon death.

2013 AUTOMOBILE dEdUCTION LIMITS ANd ExPENSE BENEfIT rATES fOr BUSINESSOn December 28, 2012, the Department of Finance released the auto-mobile expense deduction limits and the prescribed rates for the automobile operating expense benefit that will apply in 2013. The government generally reviews and updates these rates and limits annually.

The rates and limits that

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2013 2012Tax bracket thresholds ($) ($)Taxable income above which the 22% bracket begins 43,561 42,707Taxable income above which the 26% bracket begins 87,123 85,414Taxable income above which the 29% bracket begins 135,054 132,406Amounts relating to non-refundable tax creditsBasic personal amount 11,038 10,822Age amount 6,854 6,720Net income threshold 34,562 33,884Spouse or common-law partner amount (maximum) 11,038 10,822Spouse or common-law partner amount (maximum if eligible for the family caregiver amount) 13,078 12,822Amount for an eligible dependant (maximum) 11,038 10,822Amount for an eligible dependant (maximum if dependant eligible for the family caregiver amount) 13,078 12,822Amount for children under age 18 (maximum per child) 2,234 2,191Amount for children under age 18 (maximum per child eligible for the family caregiver amount) 4,274 4,191Canada employment amount (maximum) 1,117 1,095Infirm dependant amount (maximum per dependant) 6,530 6,402Net income threshold 6,548 6,420Caregiver amount (maximum per dependant) 4,490 4,402Caregiver amount (maximum per dependant eligible for the family caregiver amount) 6,530 6,402Net income threshold 15,334 15,033Disability amount 7,697 7,546Supplement for children with disabilities (maximum) 4,490 4,402Threshold relating to allowable child care and attendant care expenses 2,630 2,578Adoption expenses (maximum per adoption) 11,669 11,440Medical expense tax credit – 3% of net income ceiling 2,152 2,109Refundable medical expense supplementMaximum supplement 1,142 1,119Minimum earnings threshold 3,333 3,268Family net income threshold 25,278 24,783Old age security repayment threshold 70,954 69,562Certain board and lodging allowances paid to players on sports teams or members of recreation programsIncome exclusion (maximum per month) 335 329Tradesperson’s tools deductionThreshold amount relating to cost of eligible tools 1,117 1,095Goods and services tax/harmonized sales tax creditAdult maximum 265 260Child maximum 139 137Single supplement 139 137Phase-in threshold for the single supplement 8,608 8,439Family net income at which credit begins to phase out 34,561 33,884Canada child tax benefit Base benefit 1,433 1,405Additional benefit for third child 100 98Family net income at which base benefit begins to phase out 43,561 42,707National child benefit (NCB) supplementFirst child 2,221 2,177Second child 1,964 1,926Third child 1,869 1,832Family net income at which NCB supplement begins to phase out 25,356 24,863Family net income at which NCB supplement phase-out is complete 43,561 42,707Child disability benefit (CDB)Maximum benefit 2,626 2,575Family net income at which CDB supplement begins to phase out 43,561 42,707Children’s special allowances (CSA)CSA base amount 3,654 3,582Tax-Free Savings Account (the indexed amount has been rounded to the nearest $500)Annual TFSA dollar limit 5,500 5,000

Indexed federal 2013 personal tax bracket thresholds

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will apply for 2013 are sum-marized as follows:• Capital Cost Allowance:

The ceiling on the capital cost of passenger vehicles for capital cost allow-ance (CCA) purposes will remain at $30,000 (plus applicable federal and provincial sales taxes) for purchases after 2012. This ceiling restricts the cost of a vehicle on which CCA may be claimed for busi-ness purposes.

• Leasing Costs: The limit on deductible leasing costs will remain at $800 per month (plus applicable federal and provincial sales taxes) for leases entered into after 2012. This limit is one of two restrictions on the deduc-tion of automobile lease payments. A separate restriction prorates de-ductible lease costs where the value of the vehicle exceeds the capital cost ceiling.

• Interest: The maximum allowable interest deduc-tion for amounts bor-rowed to purchase an automobile will remain at $300 per month for loans related to vehicles acquired after 2012.

• Tax-Exempt Employee Allowance: o The limit on the deduc-

tion of tax-exempt allow-ances paid by employers to employees using their personal vehicle for busi-ness purposes for 2013 will be increased by $0.01 to $0.54 per kilometre for the first 5,000 kilometres driven and $0.48 for each additional kilometre.

o For Yukon, the North-west Territories and Nuna-vut, the tax-exempt allow-ance is set $0.04 higher, and will also increase by

$0.01 to $0.58 for the first 5,000 kilometres driven and $0.52 for each ad-ditional kilometre.

o The allowance amounts reflect the key cost compo-nents of owning and oper-ating an automobile, such as depreciation, financing, insurance, maintenance and fuel costs.

• Taxable Benefit: o The general prescribed

rate used to determine the taxable benefit relating to the personal portion of automobile operating expenses paid by employ-ers for 2013 will increase by $0.01 to $0.27 per kilometre.

o For taxpayers employed principally in selling or leasing automobiles, the prescribed rate will increase by $0.01 to $0.24 per kilometre.

o The amount of the benefit reflects the costs of operating an automobile. The additional benefit of having an employer-provided vehicle available for personal use (i.e., the automobile standby charge, which has not been updated for 2013) is calculated separately and is also included in the employee’s income.

SOME ChANGES fOr ThE 2013 TAx-fILING SEASON There was a flurry of legisla-tive developments in 2012, including the passing of two Acts to implement the tax measures introduced in the 2012 Federal Budget and the release of six sets of draft leg-islation pertaining to various aspects of the tax system. Additionally, the CRA has announced changes relating to new filing procedures that are relevant to tax preparers.

It is important to be aware of these changes as a number of them will apply for this tax-filing season.

The following is a sum-mary of some noteworthy changes to keep in mind while working your way through tax returns:• Credits: A number of

targeted tax measures have been effected through changes in the credit regime. Examples of these changes include: (i) changes to the family caregiver regime, which may result in an additional $2,000 in the calculation of certain non-refundable tax credits; (ii) an expan-sion of the qualifying expenditure base for the medical expense credit; and (iii) an extension of the mineral exploration tax credit.

• Employees Profit Sharing Plans (EPSP): Changes to the EPSP regime will result in a new tax applying to certain employees. In particular, if the amount of employer contributions to an EPSP that are allocated to an employee for a year exceed a particular thresh-old, the employee may be subject to the new tax.

• Canada Pension Plan (CPP): New rules will apply for contributing to the CPP for an individual be-tween the ages of 60 and 70 who is an employee or self-employed and who is currently receiving a CPP or Quebec Pension Plan retirement pension.

• Mandatory Electronic Filing for Tax Preparers: Start-ing in 2013, tax preparers who prepare more than 10 returns will generally be required to file such returns electronically under the EFILE system.

Mandatory electronic filing applies to the filing of both T1 General Income Tax and Benefit Returns and T2 Corporation Income Tax Returns for 2012 and later tax years. However, there are a number of excep-tions to this mandatory filing obligation, ranging from circumstances where a taxpayer has died prior to the current tax year to circumstances where a taxpayer is not a resident of Canada or is an im-migrant or emigrant. Those people that are required to e-file and have not yet registered under the EFILE system must do so as soon as possible as registration must be completed at least 30 days before the service is required. Additional details regarding the new mandatory e-filing regime can be found on the CRA’s website.

CONCLUSIONOur transition into the spring promises new and interest-ing tax-planning opportuni-ties with the anticipated release of the 2013 Federal Budget. The 2013 B.C. Budget contains a number of tax measures, most significantly pertaining to changes in tax rates, which will require tax advisors to revisit their current tax plans. Aside from new legislative measures, this year we can also expect to see the release of a num-ber of significant tax cases from the judiciary, including some important decisions from the Supreme Court of Canada. With all the new planning opportunities and developments, we wish you the very best as you work your way through the tax-filing season.

outlook 11

Along with an unusu-al cold spell, January brought us another edition of the Con-

sumer Electronics Show (CES). Although most of the new technologies of interest were shown at the annual event, a few eagerly anticipated ones were announced in the weeks leading up to or after the show. So not everything happens in Vegas!

As usual, the CES show-cased the latest and greatest technologies we can expect to see in shops within the

next 18 months. But the show also allowed us to take the pulse of the major players in the technology segment and get a sense of what the future might hold.

CES 2013 brought us a new “darling” of the main pavilion floor, with Samsung taking over the spot historically claimed by Sony. Samsung has had great results in the past few years in all areas, from phones to TVs, and it started the new year with a marketing coup by receiving an on-stage “blessing” from former President Bill Clinton. The company also had the tacit approval of the press and the crowds, which seemed to congregate in Samsung’s pa-vilion rather than Sony’s. It is no big surprise that Sony has been struggling to bring back the “wow” factor. Even the recent announcement of the upcoming PlayStation 4 was full of promises but offered no concrete evidence in the form of a prototype.

Interestingly, Microsoft was mostly visible by the absence of the Microsoft CEO as the coveted opening keynote speaker, a role handed over to Panasonic’s CEO. Indeed, Microsoft announced last year that it would not have a for-mal presence at CES, choosing instead to participate through its partners. If there was any time that Microsoft should have had a formal presence, it was probably this year as there is a great need to sup-port its new flagship tablets running on various versions of

Windows 8. While CEO Steve Ballmer attended the show, he was there in a supporting capacity to Qualcomm, the manufacturer of the CPU that is literally the heart of most of the mobile devices sold in the world. Did Qualcomm need support from Steve or vice versa?

CES also marked the rise of Chinese manufacturers. In the past few years, Chinese companies like Haier and Hisense have been advancing in the North American market with their household tech-nologies. Huawei and ZTE are

experiencing huge growth in Europe and Asia and are also starting to get the attention they deserve considering that they are among the world’s top 10 mobile phone makers. Their latest flagship phones, Huawei’s Ascend Mate and ZTE’s Grand S, promise to be better and bigger than Samsung’s, with the Ascend Mate winning the size battle against Samsung Note thanks to its 6.1” display.

When it comes to tech-nologies, some of the previ-ously touted big winners did not rise to the initial levels of expectation. 3D TVs are still where they were last year and probably the year before. The ability to build 3D TV doesn’t seem to be the problem. The problem is a lack of content. As it is probably obvious from your local cable provider’s channel lineup, 3D channels are missing – not only in Canada but everywhere.

So what are TV manufactur-ers doing? Well, they currently seem to be saying that if 3D does not work, they’ll pump up the pixels and the hertz! In North America for the past 80 years or so, standard TVs have used a 60Hz frame rate, which means that the picture or frame changes 60 times a second to give us the illusion of motion. So now the frame rate will be increased to 120, 240 or even 480! The faster the picture changes, the more the motion will ap-pear continuous rather than fragmented to our brain. This will be most obvious when viewing fast-moving objects on the screen.

When it comes to pixels, the usual standard 1080 HD TV, regardless of the size of the display, renders a picture using an array of 1920x1080 LCDs or LEDs called pixels. Of course, the bigger the display,

techviewgabriel vitus

Are we at a technology crossroads?

an update from the annual Consumer electronics show

“Samsung has

had great results

in the past few

years in all areas,

from phones to

TVs, and it start-

ed the new year

with a marketing

coup by receiv-

ing an on-stage

“blessing” from

former President

Bill Clinton.”

The Huawei Ascend Mate has a

whopping 6.1” screen.

>

12 outlook

the easier it is for the naked eye to see the small coloured rectangles that create the picture. The next step, the 4K TV, will effectively double the array to 3840x2160, thus creating a more continuous and higher fidelity picture.

The high frequency and high definition picture-capturing technologies are potentially easier and more affordable than 3D TV, so they could soon be available.

Samsung has announced that it will be bringing us a foldable display. Until now all display screens were flat be-cause anything curved would have altered the picture like the bent funhouse mirrors at a country fair. Samsung’s newest technology allows a folded or bent display that preserves all picture qual-ity geometry. Besides the immediate application to a concave TV screen, the most likely commercial applica-tion would be as a convex

screen that can be used as a wristband. We may soon be wearing our phones as wristwatches or bracelet ac-cessories.

So what will 2013 bring to us? Better TVs, faster phones and digital bracelets? Or augmented reality devices from Google, Microsoft and Sony announced outside of CES that will change the entertainment world as we know it? Are we at the cusp of a new quantum leap in technology that will be ac-companied by a reshuffling of the major players? Time will tell, but it’s clear we are at a crossroads and we are just seeing a glimpse of the excit-ing future ahead of us.

“It’s clear we are

at crossroads and

we are just see-

ing a glimpse of

the exciting future

ahead of us.”

WE ARE SOLUTION PROVIDERS SPECIALIZING IN DATABASES and DATA MANAGEMENT. If you need to develop a new software application, rebuild an old one, or connect one to another, our Microsoft Certified specialists can help. We can make your data work for you. CALL TODAy fOR A fREE CONSULTATION: 604-684-8211www.compuwork.net

gabriel vitus, Msc, peng (sa) has been working in the it industry since 1986. he is the Director of it for Cga-Canada, a member of the national board of Cio association of Canada, and a member of many profes-sional organizations such as ieee, saiee and eCsa.

outlook 13

did you ever imagine when you were working hard to establish yourself as

a credentialed accounting professional that a critical part of your work would be managing relationships? Un-less you work in a cave in the Himalayas, you have to work with, supervise or lead other individuals.

Where there are humans there is conflict. It’s unavoid-able. While most people say “I don’t do conflict,” the tool I offer you today will help you

“Do conflict before it does you in!”

I believe conflict has great potential to be beneficial. Conflict tells us what is important to people, and this provides an opportunity to build effective and fully engaged teams.

According to psychologists, conflict occurs when there is a perceived threat to an individual’s self-worth. This internal threat can cause the individual to respond in one of three ways:

1. Being accommodating.2. Being cautious and

analyzing.3. Confronting the challenge.

The first two responses are quieter and less disruptive and often require keen aware-ness to be noticed – unlike the third response of con-fronting the challenge. Every individual uses all three ways of responding, depending on the situation, and some tend

to favour one response more than others.

As a leader, it’s important that you notice conflict in the early stages because it provides an opportunity to find a solution. An individual in an early stage of conflict is still willing to focus on the problem, other people and themselves. However, if the problem isn’t solved, the conflict escalates, the individual’s focus nar-rows and they become more self-focused and less interested in other

people or the problem. In an advanced stage of conflict, in-dividuals are completely self-focused and can be hostile, angry and confrontational.

While our first instinct might be to avoid conflict, there is a tool that will give you the confidence to embrace and resolve conflict at any stage. This dialogue-based process is useful when encountering conflict. It al-lows you to help an individ-ual overcome the perceived threat to their self-worth and bring them to a place where they can solve their problem.

The Five-Step Dialogue Pro-cess for Managing Conflict:

1. Check in with yourself.2. Approach your conversa-

tions with a sense of curios-ity and inquiry.

3. Listen reflectively and empathetically.

4. Ask questions to clarify for understanding.

5. Explain or offer choices

Check in with yourself

Before even moving towards others, an important personal step is to check in with your-self. Are you ready? Are you in any of the three stages of conflict yourself? It is essential you clear yourself of any con-flict you may be experiencing before you engage others in this powerful process.

Approach your conversations with a

sense of curiosityYour goal is to get the other person to talk and ‘get it all out’ so that you can deter-mine what is happening for them. Ask open-ended questions that begin with ‘what’ or ‘how’. Be present by maintaining eye contact and eliminating all distractions. Be there for them.

Listen reflectively and empathetically

Your goal is to make sure that you understand the other per-son’s point of view so that you are both ‘on the same page.’ Ask questions that prompt reflection, such as:• “This is what I am hearing

you say… Am I getting it?”• “What I heard you say is…

Is this what you mean?”Listen empathetically by

demonstrating that you iden-tify with the other person and you relate to their experience. You need to show that you ‘get them’ even if you don’t agree with them.

Use language like: • “I am seeing how much this

affects you.”• “I can relate to what you are

going through. I’ve been down that road myself.”

• “I imagine I might feel the same way you do, if this had happened to me.” Only when people feel

heard will they be ready to

periscopelesley-ann Marriott, CeC, pCC

A five-step process to help CGAs manage conflict

accountants as conflict managers? hey, that’s not what i signed up for!

“Conflict tells us

what is important

to people, and

this provides an

opportunity to

build effective

and fully engaged

teams.”

lesley-ann Marriott, CeC, pCC, is a certified executive coach who has facilitated hundreds of corporate part-nerships at the most senior levels of the world’s largest food companies, includ-ing Coca-Cola, procter & gamble and Nestle. she is a trained facilitator in the strength Deployment inventory,® an effective tool to manage conflict and improve relationships. lesley-ann is the principal of Marriott Management group – a consortium of expert coaches and lead-ers, each with more than 20 years’ experience.

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14 outlook

hear what you have to say. Finding the right balance in empathy can make the differ-ence between empowering and enabling.

Ask questions to clarify for

understandingBy asking questions to clarify the situation, you put the angry person in control and decrease their tension: • “Would it be helpful for you

if we…?”• “What information can I

provide you…?”If the listener says “no” or

“none” to these questions, you can then ask “what would be helpful?” These permission questions communicate that

you are a reason-able person doing your best to reach a common understanding. Once your listener says ‘yes’ you can proceed to the final step. Don’t defend before of-fering choices.

Explain or offer choices

When you have permission to explain something, keep it short and simple. You may also ask other questions to confirm your understanding. If an explanation of some sort is not appropriate, you may want to offer the angry person choices, such as: • “Would seeing the plans or

the actual figures help you?”

• “Do you want to see our analysis of the situation next Tuesday or next Thursday?”The more choices you give,

the greater the person’s sense of control. Knowing there are ways to solve the issue will lessen the angry person’s hos-tility. The process is not linear and you may have to cycle through it more than once. As you lay out solutions, anger

may rise again and you may want to let the angry person vent once more. Remember, anger is often fear or insecu-rity turned inside out.

Stay open! Your success in this process depends on your ability to communicate with sincerity, consistency and flex-ibility. You are communicating from your heart using a coach approach.

By looking at conflict through the lens of self-worth, it helps you see the individual from the inside out. CGAs “see more than numbers,” and when you see people in a way that keeps their self-worth intact, they can be the whole and resourceful contributors you need them to be.

Mertens Valuation Services Ltd.Independent Expert Advice

Rick Mertens has been assisting fellow CGAs and their clients with independent business valuation and related services for the past 10 years. Rick is located in the Greater Vancouver area but regularly works with clients located throughout British Columbia.

Rick is committed to providing high quality service in a personalized, timely and cost effective manner. He has extensive experience in business valuations, economic loss claims and transaction advisory.

In addition to his CBV and CGA designations, Rick has also completed the 3-Year In-Depth Tax Program of the CICA and other specialized courses, and can assist with various planning matters.

Business Valuation | Litigation Support | Transaction Advisory

Rick Mertens, CBV, CGA#2300 – 2850 Shaughnessy StreetPort Coquitlam, BC, V3C 6K5604-518-7551 | rick@mertensvaluation.com

www.mertensvaluation.com | facebook.com/mertensvaluation

Mertens Valuation Services Ltd.Independent Expert Advice

Rick Mertens has been assisting fellow CGAs and their clients with independent business valuation and related services for the past 10 years. Rick is located in the Greater Vancouver area but regularly works with clients located throughout British Columbia.

Rick is committed to providing high quality service in a personalized, timely and cost effective manner. He has extensive experience in business valuations, economic loss claims and transaction advisory.

In addition to his CBV and CGA designations, Rick has also completed the 3-Year In-Depth Tax Program of the CICA and other specialized courses, and can assist with various planning matters.

Business Valuation | Litigation Support | Transaction Advisory

Rick Mertens, CBV, CGA#2300 – 2850 Shaughnessy StreetPort Coquitlam, BC, V3C 6K5604-518-7551 | rick@mertensvaluation.com

www.mertensvaluation.com | facebook.com/mertensvaluation

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ethics in focusBy Michael McDonald, phD, Cga (hon.)

THE DILEMMA: Betty Ng, CGA, has just attended a business lunch at which her colleague Tony Enrico, CGA, gave an interesting presentation on business tax issues. Because Tony mentioned a CRA ruling that was unfamiliar to Betty, she looked it up on the Internet. Much to her surprise, she found a deck of Pow-erPoint slides identical to the one Tony used at the business lunch. An Ontario CGA had posted the slides.

Because Tony made no mention of the source of his presentation at the talk, Betty decided to discuss the matter with him. She sug-gested that Tony apologize for his “oversight” at the next meeting of the business lunch group. She also recommended that he contact the Ontario CGA to indicate that he had used the slides in a B.C. talk.

Tony tells her that making a public apology for the unacknow-ledged use of the slides will make him and the firm look bad. He asks Betty, “Aren’t we CGAs supposed to stick up for each other?”

Betty leaves the discussion with Tony feeling conflicted and con-fused. What should she do?

PRELIMINARIES Before discussing what Betty should do next, let us consider what Betty has done thus far. Betty went to the lunch talk on business tax issues. This can be seen as supporting the colleague who gave the talk and as continuing her own professional develop-ment. Because an unfamiliar tax ruling was mentioned at the talk, Betty decided to learn more about it. This again demonstrates the sort of commitment to professional develop-ment that is expected of CGAs. When she recognized that the material presented by her colleague Tony was taken from a second source, Betty proceeded in the spirit of Rule R105 in the Code of Ethical Principles and Rules of Conduct by raising the matter privately with Tony. Betty has also offered what strikes me as a face-saving way for Tony to deal with the situation by encouraging him to express his regret for not having indicated the source of his slides. In addition, Betty recommended that Tony contact the Ontario accountant to acknowledge that his slides were used in the talk. All in all, Betty has behaved in a professional manner with due attention to professional collegiality.

LOyALTy TO PROFESSIONAL COLLEAGuESNo wonder then that Betty is nonplussed by Tony’s appeal to professional loyalty, when

he asked “Aren’t we CGAs supposed to stick up for each other?” Betty has been loyal to professional standards and to profes-sional colleagues. Rather than face potential embarrassment in admitting that the slides were “borrowed,” Tony would choose to leave his audience with the misleading impression that he was the sole author of the slides. Moreover, Tony is, in effect, denying the Ontario accountant credit for creating the slides. So if there are allegations to be made about disloyalty to colleagues, it is Tony rath-er than Betty who should be the target. In a talk, it is always appropriate to indicate what is borrowed and what is new in the material being presented. That not only gives credit where it is due, but it also lets the audience members check on the original source. Addi-tionally, it is important to be alert to possible copyright infringement issues.

A secondary issue is whether Tony’s con-cern that admitting his error will make both him and the firm look bad. My read is that both may well look worse if the deception becomes public in some other way. Tony’s misleading appeal to professional loyalty is also likely to sour relations with Betty and perhaps others within the firm. But even if there is a risk of making himself and the firm look bad, Tony should concentrate on doing what is right regardless of negative appearances.

ethics in focus

outlook 17

NExT STEPSIn my view, Betty should tell Tony that she is not satisfied with his conduct and indicate that she wants to raise the matter with se-nior partners in the accounting firm unless he does so first. I think that it is up to the partners to decide what they want to do with the situation. I don’t think that this sort of matter is a firing offense or what the ethi-cist Rush Kidworth labels a “CEM or career-ending move,” but it is one that is indicative of character and should not be ignored. If Tony does not take the appropriate steps to remedy the situation, Betty should consider sending Tony a letter detailing her concerns about the possible violation of R105 and inform him that she will have to consider reporting this to the Association if he does not rectify the situation. Tony may also be in breach of rules R108 (Conduct Unbecom-ing) and R101 (Discredit of the Code).

FuRTHER THOuGHTSI wanted to raise this case for two reasons. One is that in the age of the Internet it is very easy to “Google” useful material and incorporate it into presentations. So this is a topical issue. My second reason is more autobiographical. I have spent over 40 years in the academic world. There, plagiarism is rightly regarded as a major concern and potentially a CEM. As educators, we spend a great deal of time and energy teaching the correct ways of citing the work of other people and checking for possible plagia-rism.

Sadly enough, the worst case of plagia-rism I witnessed was when I discovered a graduate student plagiarizing material for an essay on the question “Why should I be moral?” My lifelong experience of valuing honesty in citations and correct attributions makes me think about how important such honesty is for both academics and accoun-tants. Like academics, accountants have special responsibilities to be honest about their sources and give credit where it is due.

Finally, in the spirit of crediting those who have contributed to this column, I wish to thank CGA-BC’s Edward Tanaka, Manager, Regulatory Practices, Kate Talmage, Public Practice Administrator in charge of Practice Reviews and Patrick Schryburt, Communica-tions Manager.

Email edowning@cga-bc.org with suggested solutions to this issue’s ethics dilemma, as well as sugges-tions for new cases.

THE NExT DILEMMA Karl Lunstadt, CGA, and Annie Plume, CGA, have been the only accountants providing services in a small town that is growing rapid-ly due to recent resource develop-ment. While working indepen-dently, they have been friends for several years. They recently heard that another accountant, Oscar Lumino, CGA, is planning to offer general accounting services in the same town. They both agree that with the recent resource boom there could potentially be enough work for three accountants. How-ever, they have heard rumours that the new arrival may offer cut-rate pricing that will detract from their client base. Karl suggests to Annie that they both have a quiet word with Oscar about “appropri-ate” fee levels.

How should Annie respond?

Michael McDonald is professor emeri-tus of applied ethics at the w. Maurice Young Centre for applied ethics at the university of British Columbia. in 2006, McDonald received an honorary Cga for his extensive work in accounting ethics education.

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Hébert

CoyneHanomansing

outlook 19

Cover

Hanomansing

will be an unscripted panel discussion featuring the CBC’s At Issue panelists Andrew Coyne and Chantal Hébert, as well as CBC News Network host Ian Hanomansing. They will engage in a free-flowing discussion and debate about what’s making news across the country and examine how political developments are impacting Canadians from coast to coast.

The articles starting on page 21 provide a few hints about what’s on their minds now and offer a preview – an ‘avant-goût’ as Chantal might say – of what to expect in September. Visit cga-bc.org for details on how to register for this stimulating keynote presentation.

The Whistler Scrum

20 outlook

The Whistler Scrum

there is growing evidence to suggest that a new trend may be emerging at conferences across Canada. organizers are adopting a refreshingly democratic approach to conference content as panel discussions are replacing keynote addresses and speeches. Meeting planners are choosing to put a panel onstage to hear from multiple points of view rather than booking a single rock-star presenter.

the Cga conference in Kelowna adopted this approach last year, and the success of the Bill good-vaughn palmer-Keith Baldrey discussion prompted organizers to adopt a similar format for this year’s conference in whistler. of course, any vigorous exchange of ideas can benefit from having someone on the panel who can serve as moderator and, occasionally, as referee.

ian hanomansing brings a wealth of experience to his role as anchor of CBC News Network’s primetime coverage. his roles have included serving as reporter and occasional host for the National and host of CBC News vancouver at six. he has also hosted pacific prime, CBC’s daily coverage of the Beijing olympics, and Canada Now, the half-hour national news show. his extensive and award-winning broadcasting career has taken him around the world to cover the biggest national and international

stories, including the agreement-in-principle for the creation of Nunavut, the san Diego heaven’s gate cult suicides, vancouver’s 1994 stanley Cup riots, the exxon valdez oil spill, the 1997 hand over of hong Kong and three olympic games. ian was named Canada’s 2008 gemini winner for best news anchor.

outlook 21

HébertChantal Andrew

Coyne

With a mid-term budget on the way, it is a no-brainer to expect Finance Minister Jim Flaherty to continue to do a lot of heavy lifting in the House of Commons over the next few months. But the spring budget is only one of the top-drawer files that will define the 2013 parliamentary season. Here are four others.

A less confrontational relationship with the First Nations: The Prime Minister has yet to flesh out the process to which

Let us just take stock of where we are. There are three op-position parties represented in Parliament, not counting the Bloc: the NDP, the Liberals, and the Greens. Whatever else they disagree on, all three profess to believe the Harper government should be removed at the next election.

Indeed, to listen to their rhetoric it is not just desirable, but urgent, not least to prevent the Conservatives from consolidating their grip on power: the longer they stay in power, the more opportunity they will have to change the

First Nations, trade, pipeline politics will dominate Parliament

After the spring budget, four other top-drawer files will define the 2013 parliamentary season.

They aren’t going to beat the Conservatives until they change the electoral system. They aren’t going to change the electoral system until they beat the Conservatives.

@Chantalhbert @acoyne

No opposition party is going to beat the Tories until they unite behind electoral reform

22 outlook

he committed in the face of mounting ‘Idle No More’ protests. This is a front on which the opposi-tion parties have so far been remarkably construc-tive. Last week, the Liberals and the New Democrats facilitated an overdue end to the deadlock between the fasting Theresa Spence and the Prime Minister without pouring more gasoline on the First Nations’ anti-Conservative fire.

Over the past seven years, Harper has used a bipartisan approach on a few tricky files, includ-ing a 2008 public apology to the First Nations but also the Afghan mission. In the latter case, Liberal interim leader Bob Rae played a pivotal role in articulating a joint Liberal-Conservative follow-up to Canada’s military role in Kandahar. Rae has for-gotten more about the First Nations file than most Indian affairs ministers ever knew.

The First Nations leadership has little faith in Minister John Duncan. There is not a cabinet shuffle expected until next summer. With a permanent Lib-eral leader to be chosen in April, Rae will soon have more time on his hands. If he is serious about getting results, the Prime Minister could do worse than to explore whether Rae could serve in a more formal role in the high-stakes reconciliation process.

Trade: Negotiations with the European Union have entered the make-or-break phase. Over the next few months, Harper has to sign off on a list of poten-tially controversial trade-offs or decide to walk away. That’s a juggling act the Prime Minister will have to perform with an eye to the provinces. They

The Whistler Scrum

rules to their advantage, and the harder it will be for any opposition party to dislodge them. Defeating the Conservatives, all three parties would say, is not only a matter of partisan preference, but of demo-cratic necessity.

Not coincidentally, all three parties broadly agree on another mat-ter: the need to reform our democratic institutions, to prevent such accumulations of power – by any party. In particular, all three support, or say they do, some form of electoral reform. The NDP has long been an advocate of proportional representation, as have the Greens; the Liberals have as yet restricted themselves to a milder reform known as the “alternative vote” or ranked ballot, but many in the party would be open to going further.

It will be objected that much of this is merely an expression of the parties’ self interest, or more charitably that their principles show a re-markable tendency to align with their self-interest: under proportional representation the Greens would win many more seats than the one they have now, as until recently would the NDP, while the alternative vote tends to favour middle of the road parties like the Liberals. Fair enough. I happen to think these are also useful reforms in the public interest. But it is to those parties’ supporters I address myself here: to their self-interest as much as their ideals.

Because none of this is going to happen as things stand: neither the Conservatives’ defeat nor the democratic reforms each party proposes would follow. It is not going to happen so long as the Conservatives maintain their apparently unshakeable hold on 35% to 40% of the voters that have stuck with them for much of the past decade. And it is not going to happen so long as the rest is divided so evenly amongst the opposition parties.

But mostly it is not going to happen so long as we continue to operate under the current electoral system, since it is only under that system, known as “first past the post,” that either of the first two points matter. Only under first past the post can a party with 35% or 40% of

chantal hébert Andrew Coyne@ChantalHbert @acoyne

Intéressant: In Canada, the new solitudes are East vs. West

How silly of me to propose that party members should have an active role in shaping a party’s policies and ideas. Glad to be put straight.

6:44 AM - Mar 5, 2013

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9:14 AM - Mar 6, 2013

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outlook 23

are direct participants in the talks and the onus is on Ottawa to ensure that they are on side.

This is an issue that could pit a strong pro-free trade Quebec political consensus against the tradi-tional instincts of some vocal NDP constituencies.If a deal is concluded, Thomas Mulcair’s stance will provide the most exact measure to date of how far the NDP leader is willing and or able to recast his party’s economic message.

Pipeline politics: The jury is still out as to how President Barack Obama’s fighting inauguration words on climate change will affect the fate of the Keystone pipeline. In British Columbia, an NDP victory in a spring provincial election could ham-mer a definitive nail in the coffin of the Northern Gateway pipeline. In the circumstances, the alterna-tive proposal of a pipeline to link the oil sands to the refineries of Central and Atlantic Canada has been gaining momentum. But Pauline Marois is a wild card.

Late last year an initial meeting between the Que-bec premier and Alberta’s Alison Redford ended on a positive note. But for Marois, selling her party and her cabinet on the idea could be a much taller order than rallying the opposition majority in the National Assembly to its merits.

More co-operative opposition arrangements: Some of the first questions asked at the Vancouver Liberal leadership debate dealt with the perils of a divided progressive opposition. Based on by-

the vote govern as if it were a majority. Only under first past the post does it matter how the remainder – the larger part – of the vote “splits” among the other parties, since under any other system they would be represented fairly in Parliament regardless.

So the long-term answer to the opposition’s dilemma is electoral reform, based on some form of proportional representation. But that isn’t going to happen until they can figure out how to beat the Conser-vatives in the short term. The obvious answer is for the three parties to cooperate in some way at the ballot box: to combine, rather than split their votes. But how? How, especially when the same winner-take-all logic of first past the post that keeps the Tories in power also militates against cooperation amongst the opposition parties, since one or an-other will forever be tempted to think it can pick up enough votes on its own to bury the others.

The wrong way out of this box, as I’ve written before, is merger. It asks too much of the parties and their supporters, presuming a com-monality of purpose that isn’t there, and as such risks losing many votes to the left or especially the right: a different kind of “vote-split-ting.” A formal coalition would run into many of the same objections. The parties’ interests, loyalties, and ideologies are too divergent.

As it happens, however, an alternative has emerged that has found significant support in all three parties. It is to forge a purely tem-porary alliance, a one-time electoral pact. Party riding associations would agree to run a single candidate against the Conservatives, on a platform with essentially one plank: electoral reform. Were they to win they would govern just long enough to reform the electoral system, then dissolve Parliament and call fresh elections.

Such a thing has never been tried in this country, of course, and so runs into the objection, so attractive to many of my colleagues, that such a thing has never been tried. A favourite counterargument is to rattle off a number of obvious practical questions in quick succession – How would these common candidates be selected? Would this apply in

chantal hébert Andrew Coyne@ChantalHbert @acoyne

Can Liberals find their way from mediocrity to a bright future?

A party that doesn’t stand for anything, led by a leader who’s never done anything, elected by people who aren’t even members. Perfect.

1:59 AM - Mar 5, 2013

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8:45 AM - Mar 6, 2013

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The Whistler Scrum

all ridings, or just some? Could voters be persuaded to turn the elec-tion into a referendum on electoral reform? — in a tone that implies they could not be answered. Which is certainly true, as long as no one bothers to try.

Fundamentally, it comes down to this: are the opposition parties serious? Do they really want to beat the Conservatives, or just talk about it? Are they serious about electoral reform, or is it, too, just a talking point? And assuming they mean either, do they realize how crucially each depends on the other? Let me put it plainly: They aren’t going to beat the Conservatives until they change the electoral sys-tem. They aren’t going to change the electoral system until they beat the Conservatives. And they aren’t going to do either until they find some way to cooperate.

The first necessity is for the opposition parties to understand the fix they’re in. That’s the biggest hurdle. Everything else is comparative child’s play.

Andrew Coyne is a national columnist for Postmedia/National Post and has been a regular contributor to The National’s At Issue panel since 2005. Raised in Winnipeg, he went on to study at the London School of Economics and is a Fellow of the School of Public Policy and Governance at the University of Toronto. Over the past two decades he has been an editorial writer and columnist for The National Post and The Globe and Mail. He has also contributed to a number of other publications including The New York Times, National Review, Time and The Wall Street Journal. He has won two National Newspaper Awards and the Hyman Solomon Award for Excellence in Public Policy Journalism.

elections held in Alberta and British Columbia last November, the NDP and the Liberals will have to compete with Elizabeth May’s Green party for the non-Conservative vote in 2015.

In Quebec, an increase in vote-splitting between the Liberals and the New Democrats could see a return in strength of the Bloc Québécois at the expense of both federalist parties. The Liberal and NDP establishments have tried to keep a lid on that conversation. But it is likely to resume with a vengeance once a new Liberal leader is in place by the mid-April leadership vote.

Chantal Hébert is a national affairs writer with the Toronto Star and a guest columnist for Le Devoir and L’Actualité. She is a weekly participant on the political panel At Issue on the CBC’s The National as well as Radio-Canada’s Les coulisses du pouvoir. Hébert began her career in Toronto as a reporter for the regional newsroom of Radio-Canada in 1975 be-fore moving on to Parliament Hill for Radio-Canada radio. She has served as parliamentary bureau chief for Le Devoir and La Presse. She is a graduate of Glendon College, York University and she is a Senior Fellow of Massey College at the University of Toronto. She is the author of a 2007 book titled French Kiss: Stephen Harper’s Blind Date with Quebec. In 2012, she was appointed to the Order of Canada.

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This article was reprinted with the express permission of The Toronto Star, a division of The Toronto Star Newspapers Ltd.

This article was reprinted with the express permission of National Post, a division of Postmedia Network Inc.

chantal hébert Andrew Coyne@ChantalHbert @acoyne

In a different galaxy increasingly distant from Parliament Hill: Justin Trudeau draws crowds, but what does it mean?

Parties as “teams,” with “coaches” deciding who gets to “play.” In one metaphor, every-thing that’s wrong w/Parliament.

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26 outlook

Scotiabank Field at Nat Bailey Stadium is one of Minor League Baseball’s most historic venues. With an old-style covered grandstand, red wooden benches and one of the few manual scoreboards still in operation, the 62-year-old ballpark is a classic in every sense of the word. The stadium’s charm is happily married to a beautiful setting, with a backdrop that includes the verdant Queen Elizabeth Park just beyond the outfield wall and views of the mountains on Vancouver’s North Shore.

Baseball fans know that from June to September each year, the stadium serves as the home field of the Class A Vancouver Canadians baseball team, who are the Northwest League’s reigning (and back-to-back) champions. Accounting fans, however, probably do not know that a CGA also proudly calls ‘the Nat’ home – or ‘office’ to be more precise – all year long.

Eric Gounder played recreational baseball in his youth, but fortunately for the Vancouver Canadians, his contributions today are not made at the plate or on the field. Gounder is the Controller for the team. His time is spent managing the accounting and finance operations for an organization that has 14 full-time employees and up to 80 seasonal employees, and working with marketing to develop promotional and sponsorship activities. He is also responsible for managing the contribution of funds to

the Vancouver Canadians Baseball Foundation Fund. The story of how he got the job – and his career path leading up to it – is not unlike a ballplayer’s rise from the minors to the big league. All athletes who dream of

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A Career Home Run>

from ribbies and dingers to the whips and wars of modern sabermetrics, there is little doubt that stats – along with their colourful nicknames and acronyms – have always been an important part of baseball. so while the game has always attracted fans because of the timeless appeal of its numbers, it’s no surprise that it might also attract a Cga who saw more than just numbers. Eric Gounder, Cga, saw an opportunity to fulfill a career dream.

By patrick schryburt

1

THE PRI D

E OF ON

E

O

F ONE

1 OF O N E

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‘making it’ know that it takes a lot of hard work and perseverance, a little bit of luck and some help along the way.

Like many young adults, Gounder was undecided about his future, and he fondly recalls the fatherly advice that set him on his career path. “My dad, who is a CA and worked for Price Waterhouse, told me about the CGA program,” Gounder says. “He said to me, ‘Look, you don’t know what you’re going to want to do, but a CGA designation will give you many opportunities’ and that was the beginning of what led me to this position.”

The structure of the CGA program was the biggest at-traction. “I chose CGA because it gave me flexibility on how I could achieve my designation and where I could work. The program offered me an opportunity to work in any industry.” With jobs in communications, payroll, mining, automobiles sales, fashion and now sports, Gounder’s career to date certainly embodies one of the CGA program’s primary appeals, namely that with a CGA designation your career options are limitless. But it also took desire and personal ambition to get him where he is today.

“I was looking to advance my career and I wanted to follow my passion, which is sports,” Gounder says. That was the dream, but Gounder still needed the opportunity. He was actually working in the fashion industry when, one day, he heard Andy Dunn [his current Vancouver Canadians boss] on the radio talking about opening day at the field. “I remember him saying ‘It’s a beautiful day in Vancouver, with a light breeze in the air, hot dogs on the grill, cold beer and lots of

smiling faces.’” “He painted such an amazing

picture of the atmosphere at Nat Bailey that I wanted to be a part of it,” Gounder says. “I immediately sent him an email and told him that I believe in making things happen. I explained what I could bring to the table, how much value I could add to the organiza-tion, how I would be a great fit and that sports were my passion.” Robert Half recruiters helped structure the deal and Gounder was working there within a month. “I still have that email somewhere,” he says laughing.

Gounder not only fulfilled his dream of working in sports, but in the three years he has been with the Canadians he has dis-covered that his job allows him to make meaningful contributions to all aspects of the organization. “I love the fast-paced environ-ment that comes with being part of a sports organization,” he says. “It’s amazing, we’re putting on an event every night and the excite-ment of being at the ballpark and meeting such passionate fans – who are the best fans in the city, by the way – is very special.”

So what’s his 30-second eleva-

tor pitch to anyone considering buying a ticket to a game? “Come out to a game,” Gounder says. “It’s the most fun, affordable way to spend a summer evening, while having a cold drink and a hot dog in a family-friendly environment. We have unique promotions every game, from giveaways to post-game fireworks, and it’s a chance to watch the future Toronto Blue Jays stars in action.” [The Vancouver Canadians have a player development agreement with the Toronto Blue Jays.]

Of course, no matter how great, no job is all fun and games. “The most common question we’re asked is ‘What do you do in the off season?’”, Gounder says. “We actually lay most of the groundwork during this period and then watch it all unfold dur-ing the season.” Even Gounder, when pressed, will admit that the ‘work hard, play hard’ aspect is very rewarding. “I love it all, but we do work long hours during the season, maybe 12 or 13 hours a day sometimes for several days in a row,” he says. “It’s worth it though. We live at the stadium during the baseball season, but it’s not a bad way to spend the summer.”

Eric Gounder’s career is proof that you can achieve what you want. The key is to have dreams and to have the courage to go after them: “Don’t whine about what you do not have or cannot do,” he says, “but rather put your many gifts and talents to work and watch a miracle take place.”

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28 outlook

“i believe in making things happen. i explained what i could bring to the table, how much value i could add to the organization, how i would be a great fit and that sports were my passion.” Eric Gounder, CGA

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The Class A Vancouver Canadians baseball team are the Northwest League’s reigning champions.

CGAs in the News

yik Fung Au-yeung, FCGA, received the Queen Elizabeth II Diamond Jubilee Medal in recognition of his achievements and contributions to the community.

Ed Kroft, Q.C., LLB, LLM, CGA (Hon.), has been awarded the Queen Elizabeth II Dia-mond Jubilee Medal in recognition of his significant contributions to the Canadian Tax Foundation (CTF). Ed is a former gover-nor of the CTF and a current member of its editorial board. He is a regular contributor to Outlook.

Ron Leger, CGA, has been awarded the Queen Elizabeth II Diamond Jubilee Medal for his efforts to build a new food bank in Mission. St. Joseph’s Church operated a food bank out of its basement for about 15 years, but increased demand necessitated that the food bank have a building of its own. Ron took on the project on behalf of

St. Joseph’s because the food bank is such a worthwhile operation. If you would like to make a donation, please call 604-556-2632.

Members on the Move

Margaret Clappison, CGA, recently graduated from Athabasca University’s Executive MBA program, which included completing a pilot study project entitled Motivations for Implementing Corporate Social Responsibility.

Ryan Hoag, CGA, Manager of Taxation Services at KPMG LLP, has been appointed to the Board of the College of Pharmacists of British Columbia.

Evie Mandel, CGA, is now Senior Finance Director for the Faculty of Medicine at UBC. Evie previously served as Chief of Budget for the World Health Organization.

Lori Mathison, LLB, BCL, CGA, has been appointed managing partner of Fraser Milner Casgrain LLP’s Vancouver office. Lori has written and presented on a number of topics in the area of taxation for the Canadian Tax Foundation, Continuing

Legal Education Society of BC, Canadian Institute of Chartered Accountants, Certified General Ac-countants, the University of British Columbia and Simon Fraser University.

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we appreciate your contributions to ‘Keeping tabs.’ if you would like to submit news or updates concerning yourself or a Cga you know, please email details to: outlook@cga-bc.org.

CGAs are accomplished professionals. In this feature, we highlight members who land major new

positions, get promoted or achieve significant professional success. Please share your news with us.

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keepingtabs

Core elements 1/6

Yik Fung Au-Yeung, FCGA, (far left), was also named one of the Top 100 CGAs in Canada in 2008.

ity, after the first year or two of a full retirement, which may include regular travel, most retirees tend to settle into a simpler way of life that does not typically include frequent travel, expensive dinners out or purchasing luxury items. Without the stress and hectic pace of work, we are less likely to feel the impulse to indulge in dinner at an expensive restaurant. Instead, many retirees find comfort in a frugal way of life, where they prefer to save rather than spend excessively. With more time on their hands, many people find they prefer simple and relaxing activities such as preparing meals, gardening, volunteering and spend-ing time with loved ones.

A third myth often circulates as a warning from retirees to those approaching retirement: “Just keep busy.” Many retirees are engaged in a variety of enjoyable, social and meaningful activities that lend a sense of balance and fulfillment to their lives. But others “keep busy” with numerous menial tasks to distract themselves or dissipate an underlying fear of boredom.

Keeping busy by ensuring that each day is full of time-filling activities is not the same as lead-ing a fulfilling life of significance. Deep down, we all desire to lead meaningful lives, not simply spend the time we have on a daily basis. Remember, true happiness is not about “keeping busy.”

ThrEE dIMENSIONS Of hAPPINESS IN rETIrEMENT YEArSYears of research on happiness tell us that an overarching positive atti-tude is the foundation of content-

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“the first myth of retirement is that financial security is the primary contributor to happiness... the second persistent myth is that retirees want to maintain the same lifestyle they had while working, which would require huge post-retirement savings.”

What’s Next?turning retirement into a fulfilling re-engagement

By isabelle st-Jean, rsw, aCC

Demographic statistics for the accounting profession in North America reveal that more than 45 per cent of today’s accountants are over the age of 50. Most of these professionals are expected to retire over the next five to fifteen years. Being part of the boomer generation, they can look forward to living 20 to 30 years longer than their great-grandparents. Boomers are also unlikely to settle for a life of leisure in retirement – they would rather be involved, make meaningful contributions and launch into a dynamic and fulfilling re-engagement with the world.

This article discusses the lingering myths, common themes of happiness, success factors and transitional stages of retirement.

ThrEE LINGErING MYThS Of rETIrEMENT: SAVE A fOrTUNE, SUSTAIN CUrrENT LIfESTYLE, kEEP BUSYThe first myth of retirement is that financial security is the primary contributor to happiness, a myth that incites pre-retirees to try and amass a huge nest egg. The amount of money we are told we must save and invest is out of reach for a significant portion of Canadians, especially after their portfolios dropped in value in 2008.

A 2012 study by BMO found that more than half of Canadian homeowners expect they’ll still have a mortgage to pay in retirement. In such cases, delaying retirement to pay off more of one’s mortgage is surely advisable. However, if extra income is necessary, there are now more opportunities to earn by taking on part-time work or through partial self-employment. Statistics Canada recently reported an increase in employment in the over-50 population and this trend is expected to continue.

Of course, financial security is not to be underestimated when preparing for this major life transition. Those who will enjoy decades of longevity will incur significant costs, particularly as increasing care is required in the later years. However, other fac-tors contribute to happiness in retirement that are at least as important as sufficient savings and income.

The second persistent myth is that retirees want to maintain the same lifestyle they had while working, which would require huge post-retirement savings. In real-

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ment through all stages of adult life. In the second half, particularly, we are wise to adopt a resilient mindset that focuses on abilities more than decline and on the simple sources of joy within one’s reach. We now understand that happiness in retirement results from many factors, in-cluding identifying a significant purpose, defining one’s personal identity as distinct from one’s professional role, and feeling a sense of belonging and connection to others.

Along with these factors, three types of activities ideally converge to generate happiness in retirement. In What Color is Your Parachute? for Retirement, authors Richard Bolles and John Nelson identify these as pleasurable, engaging or mean-ingful activities. Pleasurable activities

include leisure and things we do for sheer enjoyment.

Engaging activities enable us to achieve a sense of flow by drawing on our abilities while providing a challenge. These can include sports or a new hobby that involves learning and developing new skills. When we feel captivated by what we are doing and time flies by, we are engaged.

Meaningful activities lead people to feel that their life really matters because they are part of something larger and worthwhile. This happens when retirees enjoy contributing their knowledge and experience through activities such as mentoring or volunteering for a cause or organization they really care about.

Among CGAs practicing in the Lower Mainland, Mohammed Yasin is a great example of someone who engages in meaningful activities even years ahead of his “R” day. Yasin believes that he has been blessed to earn a good livelihood through accounting after emigrating here from Fiji over 30 years ago. Now, with four adult children who are well educated and launched into successful careers, he feels so grateful that he is compelled to give back.

In collaboration with other organiza-tions, he has started projects to improve homes that are subject to flooding in Fiji and initiated educational projects for girls in villages in India. He also helps other

immigrant accountants integrate them-selves into Canadian society and become gainfully employed. He looks forward to being able to devote himself full-time to making a difference in the lives of oth-ers. Not only has he identified a strong sense of purpose, he is also embracing a personal identity that encompasses his humanitarian spirit through collaboration with other like-minded people.

NAVIGATING ThE STAGES Of rETIrEMENTYasin’s example and this three-pronged understanding of happiness can help pre-retiring professionals design their own satisfying and balanced life. If you are among those approaching retirement, it would be wise to identify which activities you currently enjoy in each of the three categories mentioned above. To help with the upcoming transition, you should assess your readiness for retirement, con-sider what activities you’d like to pursue and renew friendships.

Taking charge of your readiness requires open communication and col-laboration with your significant other. Planning for shared goals and projects – along with making time for some autono-mous activities – could serve your own best interests as well as the interests of

...financial security is only one of the 10 most important success factors for a fulfilling retirement? If you are approaching retirement, consider joining Certified Retire-ment Coach Isabelle St-Jean for one of CGA-BC’s PD seminars this fall. ‘What’s Next: 10 Success Factors to Best Manage Retirement’ includes tools to assess readiness, avoid the pitfalls, re-ignite passions, embrace a new purpose and redefine your personal identity as distinct from your professional role. You will gain new insights and invaluable infor-mation to better understand what you must carefully consider so you don’t merely “retire” but re-engage in a purposeful and joyful way of life. Visit cga-bc.org/pd for details.

Did you know...

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your relationship and your partner. This kind of balance is important to counteract the stress of retirement; research indicates that working full-time is usually less stressful on

marital relations than the stress of adjusting to retirement as a couple.

Typically, the first 6 to 18 months of retirement are characterized by a sense of

euphoria and a newfound freedom from the constraints of work. During this first stage, re-tirees often travel, catch up with their fitness needs and feel as if they have unlimited time at their disposal. But as the months go by, there may be a sudden realization that time is moving and yet nothing of real substance is being accomplished. It becomes imperative, then, to refocus on some specific goals, per-haps engaging in compelling projects and infusing at least some of our precious time with purposeful intentions and actions.

As the initial honeymoon stage subsides, some retirees feel the urge to make time to identify how to live a life of purpose. With the workplace no longer providing a daily structure around which everything else is organized, the onus is on each person to manage and invest their time and energy in fulfilling ways.

This second stage may include moments of angst or emptiness. At this time, it’s advis-able to be surrounded by supportive friends and relatives to prevent social isolation. And remember that some quiet time may be very helpful in identifying an emerging calling. Just as a bulb must be planted in the fall for it to blossom in the spring, time for reflection can serve to actively incubate a new sense of purpose or direction.

As you hopefully ease into the third stage of turning retirement into re-engagement, you will have found a compelling reason to get up in the morning with enthusiasm. Striving for a balance between change and stability while being involved in a blend of pleasurable, engaging and meaningful activi-ties will help to generate happiness through those precious years of joyful and meaningful re-engagement.

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UBC Diploma in Accounting

Have a university degree but lack the prerequisites to enter a professional accounting program?

www.sauder.ubc.ca/dap

The UBC Diploma in Accounting program (UBC DAP) bridges the gap by equipping graduates with the foundation for success in a professional accounting designation. Widely recognized by the accounting industry, the program can be completed in as little as 10 or as long as 24 months while candidates continue to work.

Find out how UBC DAP can help you put your career aspirations into action.

THE UNIVERSITY OF BRITISH COLUMBIA

BRIDGING THE GAP

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“a third myth often circulates as a warning from retirees to those approaching retirement: Just keep busy.”

Isabelle St-Jean, RSW, ACC, is a registered social worker, accredited certified coach, certified retirement coach and author of Living Forward, Giving Back: A Practical Guide to Fulfillment in Midlife and Beyond. Through seminars and one-on-one coaching sessions, she has helped hundreds of people to successfully manage major life transitions such as career change and retirement. She was also the initiator and contributor of the award-winning anthology Einstein’s Business: Engaging Soul, Imagination, and Excellence in the Workplace.

With interest rates near historical lows and continued economic uncertainty in global markets, effectively managing your assets can be a daunting task. Let a true professional manage your or your clients’ investments. At Zadra Wealth Management you will benefit from:

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Diverse linguistic resources – We speak English, Mandarin and Cantonese.

Contact Zadra Wealth Management today and get a true investment professional on your team. We service all of British Columbia.

Steve Zadra, BBA, CGA, CFP, CIM Senior Vice President & Portfolio Manager

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The next time your company is considering an investment that could reduce costs, or one that could improve employee and customer experience, or one that could boost your corporate brand and community bragging rights, consider instead an invest-ment that will do all three.

Companies across B.C. are opting into energy efficiency in ever-increasing num-bers. With rising energy costs and supply chain expectations for waste reduction and good environmental performance, they’re examining operations for places to make improvements.

From simple lighting upgrades in offices to comprehensive equipment retrofits in industrial facilities, companies are cutting costs, improving competitiveness, reducing carbon emissions, and often delighting customers and employees. Even better: by leveraging available incentives, they’re getting payback periods in the range of one to three years.

Here are just three B.C. companies that are leading the way in this area.

PArAdISE ISLANd fOOdS: Cheese producer saves 44 per cent with lighting retrofitAdopting a “lean and green” strategy has cut carbon emissions, reduced costs and increased sales for B.C. food producer and distributor Paradise Island Foods. Since 2003, brothers Len and Kevin Thomson have been updating the family company with eco-friendly technology and operating systems.

Paradise Island’s 40,000-square-foot plant in Nanaimo includes production rooms, coolers, freezers, a warehouse and offices – plenty of different demands for electricity. So the first step to energy efficiency was to assess energy use across the plant. The assessment determined that lighting was the best bet for an efficiency investment,

so they upgraded all of it. “Every light bulb in the place was

converted, as well as all the outside lighting,” says Jason Kozubal, Opera-tions Manager. “The total estimated energy savings on lighting power was about 44 per cent annually. So, we thought let’s do the whole thing and get the biggest return possible.”

A Power Smart incentive of nearly $25,000 covered about 30 per cent of the total project cost, giving a payback of less than two years. Maintenance costs are also reduced and employees enjoy the improved light.

“We used to have dim spots in the corners,” says Kozubal. “Now the whole building is a brighter, nicer place to work.”

Although its lighting is new, Paradise Island’s commitment to environmentally friendly business practices is not. The company operates a green fleet of distribu-tion and sales vehicles. Corporate policies that limit speed, idle times and over-revving have resulted in a 21 per cent increase in energy efficiency. The company has also worked on improving its recycling and waste management efforts and has introduced a line of organic products.

“Our decisions these days are based on looking to balance both cost and ethics: is it good for the environment and good for the bottom line? It’s a very competitive world, and your basic consumer is now a lot more educated than they used to be. The lean and green ap-proach is a marketing plus,” says Len Thomson, President and Co-owner.

“A lot of the thought a few years ago was that going green was

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Running in the Green

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“a lot of the thought a few years ago was that going green was going to be really expensive with no paybacks, but the projects that we’ve seen... have been good business decisions as well as good environmental decisions.” Len Thomson, President of Paradise Island Foods

B.C. companies prove that investments in energy efficiency pay back quickly

By Nina winham, for BC hydro

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going to be really expensive with no paybacks,” he says. “But the projects that we’ve seen have mostly been two years or under for payback, so they’ve been good business decisions as well as good environmental decisions. My brother and I have young kids. It’s a beautiful planet: let’s keep it as nice as we can for them.”

hArBOUr CENTrE: Office building investment gets six-month paybackHarbour Centre, a multi-use office building in Victoria, has been investing in efficient systems since the 1990s. Still, there was a surprise in store when the owners turned their attention to the building’s fluorescent tube lighting.

The project was supposed to be simple: replace older T8 fluorescent tubes with more efficient ones. But the effort revealed that many of the building’s fixtures contained older-style magnetic ballasts, which are inefficient and incompatible with newer lamps.

The surprise ended up being good news. The project became a full con-version, requiring upgrades to more than 7,000 lamps and switching 2,050 magnetic ballasts to lower wattage electronic models that offer better qual-ity light. Operations manager Allan Teul-ing took advantage of incentives offered through BC Hydro and LiveSmart BC for a grand total of $74,159 in rebates.

With energy savings from both the more efficient ballasts and lamps, Teul-ing calculated $39,463 in savings per year from the upgrade. “The rebates left $19,500 for us to pay,” he says. The projected savings of $3,288 per month mean that the company’s payback was about six months.

Teuling says that the efficiency improvements they’ve made to water, heating and electrical systems offer

benefits beyond the direct cost savings. “Preventive maintenance works,” he says. “We went through a period in the late ‘90s where the phone was ringing all the time with breakdowns and problems. Now we hardly ever have problems.”

EArL’S rESTAUrANTS: Savings on maintenance and energy a “no-brainer”When you’re a successful 30-year-old restaurant group claiming pioneering rights for “West Coast Casual” dining, ambiance is a big part of your recipe. So when Earl’s Kitchen and Bar decided to upgrade to more energy-efficient light-ing, it was a careful process of getting just the right quality of light.

Earl’s now boasts more than 60 restaurants across Western Canada, Ontario and the U.S. Doug Scott, Senior Purchasing and Energy Manager, says the company aims to be an industry leader in modelling sustainability and social awareness.

“We’re continually working to find new opportunities for more energy-friendly choices, and it became a no-brainer for us to look at our lighting, as we had significant lighting usage in our restaurants,” says Scott. “Working closely with BC Hydro, we determined that we wanted to try at least one restaurant with a full LED changeover in our front

of house.”That meant testing a variety of LED

lamps to find a type that was dimmable and had the right colour rendering. In November 2011, Earl’s in Richmond retrofitted its lamps, followed by Earl’s in Whistler. Lighting in kitchen and storage areas was also upgraded, and occu-pancy sensors added to reduce energy waste.

Not only are electricity bills lower, but maintenance costs are significantly curtailed. “With standard incandescent bulbs, you’re changing them pretty much once every six weeks or so,” says Scott. “With the LEDs, we’ll be changing them once every two-and-a-half to five years.”

Despite the higher cost per bulb, Power Smart incentives made the project viable. The Whistler project had a significantly faster payback, with less labour required due to the learning from the Richmond location, and more energy savings potential due to a larger restaurant overall.

“We learned from what we’ve gone through how feasible it is to retrofit. Maybe it doesn’t have to be 100 per cent of your bulbs at once, but even if it’s 50 percent, there’s still a savings there in energy consumption. We hope others will come on board with initia-tives like this.”

SWITChING TO EffICIENCY: Two lighting retrofits in detail Earl’s Richmond Earl’s Whistler

Annual electricity savings 22,000 kWh / $1,650 57,000 kWh / $3,881

Power Smart incentive $2,894 $7,689

Project payback 3.2 years, not including 0.8 years, not including maintenance savings maintenance savings

We value the generosity of those who donated tothe CGA-BC Educational Foundation in 2012.

Thank you.

$2,000 OR MORE: Anonymous / Andrews, Spencer R /

CGA-BC Burnaby Royal City Chapter / CGA-BC Okanagan Chapter / CGA-BC Richmond/South Delta

Chapter / CGA-BC Surrey/Langley/North Delta Chapter / CGA-BC Southern Vancouver Island Chapter / CGA-BC

Tri-Cities/Ridge Meadows Chapter / CGA-BC Vancouver Chapter / Estate of Gwynneth Mary Marsh / Fairhall, M Dave / Galloway

Botteselle & Company / Kemp Harvey Group Inc. $1,000-$1,999: Choi, Cindy / Loren,Nancke & Co, Inc. / Reid, Hurst, Nagy / Waechter, Brenda

and Milton, Bruce $500-$999: CGA-BC Fraser Valley Chapter / Dalmir, Hussain A / Friedrich and Friedrich Corporation / Jones, Maurice W / Lui,

Kitty L P / Nilson, Don / Orieux, Kevin / Spector, Stephen H / Wu, Peter King Sai $100-$499: Ahmed, Salim J / Aitken, Kathryn A / Alibhai, Akbarali Y / Allen,

Lorraine E / Allen, Sheri D / Andersen, Michael S / Anderson, Ronald B / Atchison, Glenn A / Bakhoven, Onno / BC Lions Football Club Inc. / Becker, Michael H / Bentley, Robert M / Berikoff, John N / Blamey, Brian R / Boyes, David E / Campbell, Donald I / Chang, Ava / Christiansen, Stephen G / Chu, Joanne M / Churchill, Lorne W / Clark, Catherine A / Cochrane, Al James / Cole, Rick W / Collins, Teresa L / Condio, Terry G / Craig, Roselyn J / Creech, Richard C / Dallas, Laura / Davy, Nancy L / Daykin, Roy / Dong, Bernard J / Dorman, Mevonny L / Dronsfield, Diane M / Dunlap, Charles J / Dylke, Jane R / Elliot, Jeanne G / Engels, Linda / Fairley, Darleen A / Falys,

Loreen J / Felix, Pamela Jane / Forman, Jaret / Forman, Travis C / Forth, Leslie W / Francke, Gene W / Fremmerlid, Rosemary B / Garzitto, Louise S / G’froerer, K Laverne /

Gray, Gordon M / Graziotto, Bruno / Hamzagic, Sead / Hansen, Pam M / Harder, David E / Hardy, Anita Lynn / Heaver, Joan H / Helin, Tuula I / Henri, Rose Irene / Hill, Anthony

Clayton / Hoedel, Lloyd J / Hoff, Norman E / Holman, Douglas K / Howardson, Sharon F / Hui, Ruth Yuk Fu / Jacinto, Luisa / Jang, Trevor L / Joe, Lisa / Johnson, Eileen D / Johnson,

Fern R / Johnson, Terri Ann / Jones, Alan F / Jones, Donald H / Jorgensen, Scott D / Kailly, Mindy / Kastens, Henry F / Kientz, Kristina Sarah / Kilvert, Diane L / Klassen, Debora M /

Langbroek,Louwerse & Thiessen LLP / Leach, Paul D / Leathem, Darrel L / Lee, Cindy L / Lee, Gilbert / Lee-Hai, Winston M / Lenic, Donna M / LeRose, Theresa L / Lewis, Yuri / Libbrecht, Ronald

E / Lin, Zhen / Liu, Baojie / Livingstone, Hugh G / Lloyd, Elaine A / Lloyd, Laurie J N / Love, Bonnie G / Lowe, Howard / Lui, Jerome C / MacKinnon, R Ross / Maeda, Mary Angela Yuri / Main, Stuart G /

Matthews, Martin E / McCourt, Philip J / McGillivary, Jo Ann B / McLean, Barry G / McLean, Randy R P / McNamara, Lesley E / Meaney, Patrick J / Mendoza, Arturo J / Merriman, Darlene A / Merwin, Kenneth L / Milad, Sam

Elias / Mochizuki, Ellen M / Moyle, Lindsay P / Moyse, Judy S / Mueller, Susan I / Nguyen, Laura Cam Dung / Nielsen, S Dianne / Nunes, Barbara / O’Dell, Eric H / O’Neill, Leo V / Pawluk, Donald J / Penny, Bonnie L / Pochurko, Martin / Price, Rowland W / Pritchard, A L Ursula

/ Pugh, Jeffrey A / Pybus, Harold J / Raisuddin, Sheikh / Rand, Derek M / Ratcliffe, John C / Redekop, F Janice / Rice, Sheryl L / Richardsen, Noll / Robbins, Daryl R / Robertson, Cheryl A / Robinson, Randolph F / Ross, Barbara Anne / Rozario, Anthony B / Russell, Susan E / Ryan, Michael C /

Schenkeveld, Karen L / Schwarz, Edith C / Shawcross, Claire / She, Yu-Young / Shirley, Susan M / Shum, Lisa Yuk-chi / Simunic, Dan A / Singh, Shailendra Yaswan / Sinitsin, C Paul / Smart, Charlene H / Snider, Audrey C / Sohal, Parmjit S / Soo Lum, Deborah D / Stensaker, Ralph D / Stuart, Elizabeth G / Tam, Kin Y / Timmerman, Jim / Tomlinson, Peter B / Tsai, Chia-Fang Arin / Tse, Amy L / Tyacke, Margaret J / Van Der Flaes, Patricia / Viney, Ursula E / Walper, Elizabeth Ruth

/ Wardrop, Elenor R / Watson, Iain B / White, Ivan S / Whitehead, Michael Martin / Wilke, Vivienne / Wilson, Eric P / Wong, Kenny Kek M / Wong, Peter C / Wong, Stanley Chung Hang / Wong, William Dong Fung / Would, Gordon L / $50-$99: Adhikari, Deb D / Biernacki, Dorota Elzbieta / Chang, Stanley S / Cheetham, Frank Lindsay / Chen, Hao Mei / Cook, Cayman A / Das, Purabi / Dean, Cynthia L / Dillon, Janet H / Ell, Michael F / Flahiff, Louise M / Froese, Anna / Gardiner, Cheryl B / Gaudry, Kathryn A / Gehrs, Karen L / Gregoire, Olga T / Greig, Anne D / Grundy, Andrew P / Hammond, Sandra Rae / Hannah, William J / Hiet-Block, Wan Fang Janelle / Hobson, Michael F / Idema, Wendy J / Ihlen, Barbara Jean / Johnson, Brent M / Katzer, Robert J / Keller, Patrick Edward / Kilgour, Gary M / Kvamme-MacDonald, Shelley D / Leonard, Charmaine A S / Li, Alvin S M / Litt, Navdeep / Mackie, Ken / Main, Erma J / Mandel, Evie D / Moes, Mark Adrian / Ng, Marine M / Ollis, E Keith / Pan, Dan / Pipars, Patricia A / Pollard, Leona D / Pop, Lucian / Rampton, Peter V / Rhodes, Juliette / Rutherford, Michael P / Sandhu, Bal K / Singh, Alvin / Sladen, Leslie H / Tan, Khin Whee Maung Tin Tun / Tan, Venia Marina V / Teasley, Howard / Thanabalasingham, Shayamala / Tolen, Eric / Tucker, George M / Tuey, Donna S / Turcotte, Cheryl L / Wales, Angela Dawn / Walia, Michael / Wall, Philip Herbert / Whyte, Swinton A / Williams, Wayne F / Wilson-McCreath, Kimberly Ann / Wong, David / Wong, Diana Chai On / Wong, Tommy G / Xiang, Judy Hong / Zaleschuk, Elizabeth A / Zorn, Nan L / $5-$49: Aaron, Wendy Lynn / Abramovich, Nathalia / Adams, Ron M / Adao Jr, Marciano P / Addei-Piprah, George / Adlkirchner, Loretta K / Agnoloni, Andrea / Aharon, Devora / Ahlefeld, Denn頌 D / Allen, Annette I / Allen, G W Richard / Allingham, Garry I / Amantea, Guido J / Amariei, Teodor / Amsler, Robert / An, Seung Jun / Anand, Sanjeev / Ananthanarayanan, Shivakumar / Andani, Ashakali G / Andersen, Donald E / Anderson, Arne C / Anderson, Leona D / Anderson, Louise C / Anderson, Valerie Ruth / Andrew, Norah F / Androsiuk, William M / Ang, Josephine / Aniamaka, Jasper C / Antonova, Lyudmila / Asaye, Kagnew Y / Aske, Terry M / Astorino, Johnny / Atwal, Sonya K / Au Yeung, Joseph / Au-Yeung, Albert Y / Avery, Ron E / Azizi, Mona / Babcock, Geoffrey B / Baena, Anthony G / Bai, Cherry Yi / Bai, Ou Brian / Bailey, Blaine Y / Bailey, Vanessa / Baird, David L / Balakrishnan, Subramanian / Balfour, David F / Banfill, Brian D / Banham, Heather C / Bao, Jane Jie / Barden, Blaine / Barham, Diane E / Baron, Christine Anne / Barrett, Jrover Anthony / Barsoum, Yasser / Basi, Parminder S / Basnyat, Suman / Bastedo, Dianne A / Bay, Agnete Katrine / Bayanpour, Nikta / Beausoleil, Kevin Dale / Belani, Pooja Vasudev / Bell, Kevin G / Benitez, Gonzalo A / Bennett, Patricia A / Beres, Ilona / Berg, Irene G / Berg, Leslie S / Bernard, Donald A / Berry, Sheldon L / Bettesworth, Grant / Bevington, Paul F / Bhaloo, Salma / Bharmal, Nizar Y / Biddlecombe, Keith I / Biedka, Russell Edward / Bifano, Jerry A / Biggs, Kerry D / Biln, Nickolas S / Birch, Irene G M / Black, Jennifer / Blackall, Darlene B / Blackburn, Elaine M / Blish, Sherry L / Bloomer, Pamela A / Boale, Stephen A / Bobb, Edward D / Bogle, Randy W / Bolognese, Silvano G / Bolyos, Genalin C / Bonettemaker, Femia J / Bonifacio, Giulio T / Bontron, Dennis R / Borissov, Theodora / Born, Scott / Boroomand-Tehrani, Eleanor / Borthwick, Kenneth J / Bossenberry, Janis B / Botteselle, E Albert / Bouianskaia, Natalia / Bourne, J Douglas / Bow, Stephen C / Bower, Peter M / Bowyer, John C / Boyd, Moira A / Boyes, Aaron D / Boyes, Harvey R / Brackenbury, Gary W / Brackett, Cheryl J / Brager, Lloyd R / Branter, Judith A / Braun, Ralph W / Bray,

Peter D / Briggs, Kenneth E / Briggs, Natalie M / Broder, Cheryl M / Brooks, D Joan / Brosko, Suzanne Claire / Brown, David Leonard Michael / Brumpton, Myles A / Brun, Paul A / Bryson, John A / Buckland, Dorothy A / Bull, Beverly RoseAnn / Bullock, Robert D / Bunker, Carol Anne / Burch, Sylvia Mary / Burdett, Geraldine S / Burns, Jane Ellen / Bush, Michelle C / Butler, Maureen E / Butler, Robert J / Buxton, William C / Byers, Elizabeth A / Cadeau, Dale E / Cai, James G / Cain, L Grace / Calasin, Rolando D / Cam, Catherine C / Cameron,

Anna May Miller / Cameron, James Douglas / Cameron, Lorraine D / Campbell, Douglas E / Cannon, Carol A / Cao, Jian Ming / Carefoot, Patricia / Caruk, Keri / Castles, Barry W / Cayetano, Michael T / CGA-BC Upper Vancouver Island Chapter / CGA-BC West Kootenay Chapter / Chan, Alan Tat Hung / Chan, Anna Lai-Wah / Chan, Arthur Chun Chiu / Chan, Bill / Chan, Cecil Y / Chan, Cecilia De Roca / Chan, Douglas J T / Chan, Eva Y / Chan, Fiona Yin / Chan, Fuk Yeung Albert / Chan, George E / Chan, Herman / Chan, Joseph J / Chan, Kam M / Chan, Monica Y L / Chan, Phata Siu Fun / Chan, Selina Y / Chan, Victor W / Chan, Wai Moon / Chan, Winnie May L / Chan, Winnie Wai Yin / Chang, Helen L / Chang, Irene Oi Keng / Chapman, Kathleen M / Charania, Fatehali A / Chau, Gerry S S / Chaudhry, Lokesh / Che, Bernard K C / Cheema, Navjot / Chen, Honghui / Chen, John / Chen, Joyce Chao-I / Chen, Lei

/ Chen, Lisa X P / Chen, Lloyd L / Chen, Ming Fang / Chen, Rong / Chen, Stephen Jian Qi / Chen, Valerie Kay / Cheng, Hon Nin Louis / Cheng, Joseph S / Cheng, Steven Carl / Chesley, Mark S / Cheung, Candice T / Cheung, Doris Shuk Hang / Cheung, Freeman K L / Cheung, Louis Shek Wo / Cheung, Mimi C / Cheung, Raymond / Cheung, Ricky Tak-Hon / Cheung, Sammy

W / Cheung, Whyte Kit-Wai / Cheveldave, Jennifer A / Chew, Monty / Chiang, Matthew / Chiang, Michael Man-Wah / Chiang, Yah Fen Ku / Chiem, Bang Hung / Chill, Jose / Chiong, Evon Wean Shee / Chiu, Betty K F / Chiu, Fung Ling Alice / Chiu, Judy Lin Pik / Cho, Allan / Choi, Janet G / Chong, Daniel Chee Fung / Chong, Michele C / Chong, Philip B K / Chong, Roger / Chou, Frank Yaw-Kuen / Chow, Melanie / Chow, Raymond K / Chow, Wendy W C / Chow, Wing Kit / Choy, Henry Gee Tin / Christensen, Jason E / Christie, David / Chu, Daisy Pui Kay / Chu, Jessie Sui Chau / Chu, Josephine K / Chu, Peter S / Chua, Audrey / Chun, Daniel S / Chung, Mayme W / Chung, Nelson C / Chung, Raymond Edward / Church, Kevin Norman / Ciccozzi, Brian D / Cillo, Tom / Clancy, Paula / Clappison, Margaret A / Clark, Bryce A / Clark, George Terry / Clark, Howard / Clark, Peter D / Cliff, Douglas C / Cmolik, Ellen L / Coan, Robert W / Cochran, Arlana M / Cocker, William C / Coe, Barbara Ellen / Coffey, Deborah J / Coleman, Tina Y / Collings, Allan W / Colquhoun, Melissa Marie / Conick, Nancy J / Connell, Grace Wai-Fun / Cooper, David Edward / Cooper, Douglas E / Corbo, Tina / Cordeiro, Carlos P / Cormier, Yvette S / Costo, Rogelio A / Cousins, Graham W / Cove, Carla Dyan / Cowdell, M G / Cox, John Douglas / Cramm, Graham B / Crawford, J E / Creighton, Maria Luisa / Crone, Robert A / Cronie, Allan J / Cross, Jared J / Crown, Stuart F / Cui, Edward / Cullen, Gerald George / Cushing, Diane Elizabeth / Cutforth, Carol A / Cymbaluk, Jean M / Dagneau, Guy A / Dahya, Azimali M / Dakin, James B / Dakin, Karen R / Dakin, Marcia Christine / Danbrook, Donald R / Dandar, Daniel Milan / Dang, Guangxu / Darnel, Gerard Axel / Dartnell, A L / Darvishi, Homayoun / Dastoor, Sarosh Dinshaw / Dastur, Adrian Farid / Davidson, Aurora G / Davidson, D Pelar / Davidson, Glenn B / De Guzman, Dolores J / De Guzman, Francis P / de Hrussóczy-Wirth, Victor / De Verteuil, Andrew / De Visser, Chee / Dechant, Beverly J / Degruchy, Thomas Frank / Delfino, C Erlinda / Demers, Donna L / Deng, Eileen Ai / Denluck, Lory J / Dennie, Gregory D / Deol, Poonam / Depencier, Edi / Dergousoff, Dorothy Ann / Derzaph, Lise Marie / Desai, Jameel / Desai, Kevin / Devineni, Dileep Kumar / Dewitt, B Jane / Dexter, Albert S / Dhaliwal, Avtar / Dhaliwal, Hardeep Singh / Dhaliwal, Iqbal Singh / Dhami, Servjit / Dhiman, Paramjit / Di Salvo, Emilia / Dick, David / Dickson, Catherine / Dickson, Edmond Ken / Dickson, Steven L / Diep, Anh K / Digney,

Mark McNair / Diligenti, Giuseppe Hughes Slade / Dillabough,

Ronald J / Ding, Jason Dor-Yen / Dodd, Kathleen E / Dong, Minghua / Dong, Yi Juan Lizzy /

Donker, Han / Dowling, Shannon / Downer, Robert A / Doxtator, Katherine J / Drag, Renata / Drinkwater, William W /

Drysdale, Dean B / D’Silva, Matilda G / Du, Richard Ruiping / Dubinina, Olena / Duggan, Barry F / Duggan, Terry A / Duncan, Robert

J / Dunn, John J / Duplin, Venus / Duquette, Luc Pierre / Dwyer, Paul J / Eccleston, Jonathan J / Eckert, Frederick / Egeland, Erin Meaghan / Eisenberg, Gunter / Ell, Colleen Gail / Ellenberger, Anne / Elliot, Norman J / Eng, Suzanne C / Engensperger, Ellen Sandra / Enns, Barbara V / Enns, Robert L / Enos, Steven M / Epstein, Nadine Tamara / Erceg, Rosalind / Escasinas, Marlina G / Evancic, Dorlyn R / Evancic, Kevin M / Evans, Heather M / Eveneshen, Douglas / Ezaki, Lisa R / Faganello, Tara A / Fagbamila, Teddy / Fairley, David Murray / Fan, Dale J / Fan, Xinyu Simon / Fang, Jane Q / Fang, Steven Jianhua / Fast, Jason E K / Fast, Victor W / Fattedad, Sidney O / Fedorchuk, Katy / Fehr, Ann S / Felsing, J Harry / Feng,

Simon / Ferguson, Tom F / Ferris, Peter / Fiddler, Brian R / Fish, Robert M / Fisher, Elizabeth M / Fitzpatrick, James M / Flatt, Kyle S / Fletcher,

Diane Joan / Fletcher, Melissa Jean / Flikweert, Catherine / Floris, Jim / Flowers, Melanie J / Foley, Michaela / Fong,

Eileen C / Fong, Les K J / Foottit, William J / Forcier, Kenneth A / Forman, Michael J / Forman, Nicholas / Forrest, Connie / Forward, J Casey D / Forward, Mark Andrew / Foster, Anne M / Foster, Christopher Glenn / Fovenyi, Les S /

Frache, William O / Franchi, Jennifer E / Fraser, Linda Michele / Freedman, Kenneth W / Freeman,

Douglas A / Frezell, Kris N / Fu, Chuan Kert / Fuentes, Jennifer J / Fugard, Melanie / Furneaux, Kim L / Gabriel, Diana Maria / Gagel,

Roland J / Gagne, Lynda G / Galano-Tan, John Wilford C / Galaugher, Mary / Gale, Robert C / Galloway, Brian M / Galloway, Lynn Margaret / Gannon, Scott E / Gao, Jian Kun /

Garcia, Tony / Gardiner, Mary Lou / Gardner, D Greg / Gardner, John J / Gardner, Laurie Dawn / Gardner, Maureen Demaris / Garland, Janet Marie / Garriock, Douglas R / Gaulani, Mansoorali M / Gauss, Deborah Elizabeth / Gauthier, Denise H / Gauthier, Judith A / Geczi, James J / Gee, Jeannie Sau Chun / Gellatly, A Bruce / Gevers, Carol D / Giberson, Andrea Melissa / Gibson, Donna Marguerite / Gibson, Mary E / Gidda, Navdeep S / Giesbrecht, Dan W / Giesbrecht, Louise C / Gilchrist, Ann M / Gill, Kuljeet Kaur / Gill, Narrin / Gill, Thelma A / Gillis, D Keith / Gillis, Nancy Jean / Gillis, Neil W / Glanville, Alice G / Glaser-Koltai, Krisztina / Glasswick, Harry / Go, Minsoo / Goddard, Judy L / Godefroy, Herman / Goldstone, Dale S / Good, Carolyn / Goodwin, Kevin J / Goold, Blair Gordon / Gordon, Bruce E / Gordon, Gary J / Gordon, Irene M / Gore, Marie-Yolande F / Gorkoff, Koozma J / Gosse, Mark R / Goulet, Alain / Govender, Rona V / Grace, William James / Graham, Christopher John /

Graham, James R / Graham, John Allan / Graham, Judy Ellen / Grammatikos, Peter / Grant, Barbara L / Grant, Colin M / Graveness, Jeremy / Gray, Donna L / Gray, Peter

Richard / Greef, Gordon / Greenberg, Rami / Greenough, Helena / Greer, Derek / Grimston, Laury A / Groenewold, John Nick / Groenwold,

Remmelt Scott / Grossman, Doreen R / Groulx, Launa M / Guenette, Bruno J J / Guest, Jacqueline S / Guevarra, Alicia L / Guevremont, Marie-Claude / Gulamhusein, Alnoor / Gunn,

Susan H / Guo, Hong / Guo, Jing Jenny / Guzzo, Shelly / Ha, Mong Xuan / Haasdyk, Sharon Lynne / Hackett, Daniel C

/ Hadden, Sharon M / Hagar, John / Haines, Susan F / Halim Tanudiredja, Rianto / Hall, Anthony Scott / Hall, Shannon M / Halmaghi, Simona M / Hamaguchi, Kristin J / Hamar, Michael William / Hammer, Sissel V / Hammond, William B / Han, SungSoo / Hanoski, Roland C / Hara, Sukhbir Kaur / Harnett, Dale / Hart, Dwayne / Harvey, A James / Harvey, Dale M / Harvey, Darryl W / Harvey, James K / Hassan, Sherali / Hatch, Kevin Murray / Hatton, Elizabeth J / Hayre, Daljit S / Haywood-Monk, Harry R / Hazell, Daniel J / Haziza, Clem A / He, Yi / He, Ying Fiona / Heese, Robert William / Heichert, Kenneth / Helle, Susanne O N / Helton, Allan R / Hemeryck, Debra A / Hendriks, Joyce R / Henwood, Annette / Herculson, James D / Hill, John C / Hill, Larry D / Hillsden, Ronald A / Hinchey, W Grant / Ho, Alice W F / Ho, Clara Chui Yi / Ho, David C / Ho, Jeff / Hobbs, Eva / Hoekstra, John / Hoge, Andrew Jay / Hoggard, Tini Charlotte / Holbrook, Doug J / Holmberg, Terence W / Holmes, Burton J / Holmgren, Jim R / Holt, Norman D / Homeniuk, Richard R / Hon, Danny Chi Tak / Horcher, Karen / Horoscoe,

Cheryl L / Horsting, Jo-Ann L / Hou, Junhong / Houghton, William J / House, Marshall Leslie G / Houston, Roberta A / Howard, Brent

I / Howell, Bruce W / Hsu, Melinda M F / Hu, Catherine Yonghong / Hu, Gui Hua Jenny /

Hu, Qi / Huamali, Lorraine Effie / Huang, Christine / Huang, Mouhong Mercia / Huang, Teho / Huang, Yong Zhi / Huber, Peter A / Hui, Justin / Hum, May Wah / Hundal, Parminder S / Hung, Peter Ke / Hunt, Shawna / Hunt, Sheryl M / Hunter, Birgitte / Hurst, Bruce A / Hurst, Kathleen V / Hussain, Azra Bijli / Hussainaly, Tajuddin / Illes, John Steven McNamee / Imai, Jo Jo S F / Inkster, Gerald A / Ip, Jeffrey / Irving, Brent Noel / Ishola, Christopher Babatunde / Ivanakis, Apostolia / Ivica, Branislav / Izard, P Angus / Jang, David W F / Jang, Michael / Jang, Ming / Jang, Richard / Jansen, Henry / Jansen, John / Jansen, Ronald R / Janyk, William A / Janzen, Jeff A / Jeannotte, Ingrid H / Jeong, Yoomi K / Jepsen, Brady S / Jeraj, Alnoor / Jergens, Susan Janet / Jeske, Kirk Owen / Jess, Mark R / Jessa, Jennifer G / Jhaj, Gurjinder / Jia, Ting / Jia, Zhenxing / Jiang, Margery Min-Yan / Jiang, Peter Qin Jie / Jivraj, Amir A / Jo, Chris Changkun / Johnson, Derek / Johnson, Leah Michelle / Johnston, Jo-Ann L / Johnston, Ronald C / Jolivet, Jean A /

Jondahl, John H / Jones, Juliet E / Jones, Renee

Antonia / Jonjua, Jaswinder K / Jorgensen, Melvyn L / Joseph, Elizabeth /

Joshi, Tina N / Jue, Nancy O / Jung, Garry / Jung, Sebastian Tae-Jong / Jung, Wan H / Jung, Woon

Kyung / Kalra, Anuj Kumar / Kalra, Bhupinder Singh / Kalra, Radha K / Kamikura, Roger M / Kang, Greg Hong-Yun / Kanga, Nozer E / Kao, Jane / Kao, Mike Y C / Kapoor, Ashwin / Kara,

Aziz / Kara, Naseem A / Karunanayake, Rovin Indra / Kaskiw, Wade P / Kassim-Lakha, Aly / Katsumata, Mark Atsushi / Kaustinen, Shannon Dawn / Kazdan, Laurence C / Keddie, Laurie A / Keenan, Steven D / Keller, Harold J / Kellman, Chris D / Kelly, Brian H / Kelly, Jill H / Kelly, Rowland / Kennedy, Xiuyan Annie / Kent, David J / Keung, Sam Chi Sang / Keung, Tony / Khaira, Kirn Singh / Khan, Selina / Khangura, Jasvir / Khatkar, Ram / Kilgour, Isabella A / Kim, Apollonio S C / Kim, Chol / Kim, Harry Jae Hyon / Kim, Kwang Min / Kim, Kyu-Yeon Estelle / Kim, Mak Hyo-Min / King, Robert V / Kinghorn, Marie A / Kingston, Carl G / Kirkham, Terry H / Kisser, Nicole / Kitao, Reiko / Kitchener, Deborah Camille / Klassen, Kathleen L / Klein,

Torey J / Kleinhempel, Kerstin / Knezevich, Nada / Knight, Wendy L / Knipe, Helene Marie-Rose / Knobloch, Akiko / Knutsen, Erica L / Kobetitch, Walter J / Kok, Christina N / Komnatska, Margaryta P / Koo, Wai Kit / Kordyban, Elizabeth P / Korpesio, Ken Sam /

Korstrom, Gary Lee / Koshy, Kumari Mathew / Kosick, Richard T / Kou, Hongjiu / Kowalski, Marlene G / Krajsek, Jennifer

Lynn / Krasnov, Elena / Krawchuk, Wayne J / Krdzalic, Mirsada / Kreiter, Brian E / Kruk, Gail C / Krysac,

Robert A / Kucera, Liann Mary / Kumar, Vinod / Kung, Victor K / Kunickey, Jonn A / Kuras, Halina T

/ Kutty, Variath Madhavan / Kwan, Pid K L / Kwan, Winnie W K / Kwan, Yuk Yee Elizabeth / Kwok, Belinda K / Kwok, David Kwan Yin / Kwok, William K / Kwong, Agnes C F / Kwong, Shelley S / Kwong, Sui-Hung Suzanne / Kyle, W

K / Lado, Annaliza G / LaForge, Luc R / Lagace, Lisa / Lai, Debbie S / Lai, George C / Lai, Grace Innju / Lai, Joannie / Lai, Lucilla K / Lai, Patrick Kwok Leung /

Lai, Tin Yau / Lallier, Raymond A / Lam, Annie Wai Fun / Lam, Jeffrey T / Lam, Patty Chun-Chun / Lam, Peter F / Lam, Sanford Ho Yeung / Lam, Shirley Choi-Hung / Lam, Solomon D / Lang, Austin / Lang, C Douglas /

Lanthier, Jacqueline D / Larsen, A Ole / Larson, Jennifer Aileen / Larson, Todd M / Lau, Alex Kwok-Leung / Lau, Dayton W S / Lau, Elisa Yee Man / Lau, Ho Pan / Lau, Kin Ip Denny / Lau, Ulin Yuk Lin / Law, Chester S / Le, Vinh Ba / LeBlanc, Sophie

/ Lee, Gershom Chi Ip / Lee, James L S / Lee, Jessie Hyun Hui / Lee, Kwong Fai / Lee, Lana Kit-Yuk / Lee, Ronald C W / Lee, Seung-Yeol David / Lee, Sharon Y / Lee, Susan Fong / Leger, Ronald J / Lei, Yonghui Dennis / Leigh, Greg K / Leong, Allen W / Leong, Tracy Ann / Lepore, Toni L / Lepp, Jacqui G / Leung, Carol Chui Shan / Leung, Diana Y K / Leung, Ida Ching Ha / Leung, Mary Siu-Yuk / Leung, Rebecca / Leung, Richard S F / Leung, Thomas K / Leung, Winnie Suk Yin / Lewis, Michael / Leyden, Marcella Anita / Li, Alyssa Ying / Li, Daniel Fok Chuen / Li,

Lena Ying / Li, Linda / Li, Qi / Li, Rowena / Li, Stephen K H / Li, Yang / Li, Zhenying / Liang, Yi / Liao, Qin / Liao, Steve K / Liebich, Lise C / Lim, May / Lim, Stephen Chiap-Ngee / Lin, Benjamin Bin Yu / Lin, Jack Yuh-Ren / Lin, Renee Zhong Xiao / Lin, Wan-Chieh

/ Lin, Zhi / Lindsay, Jennifer Dale / Linuzzi, Elisa F / Liu, Baojie / Liu, Derek Zhi Hua / Liu, Dongrui Donna / Liu, Hong / Liu, Jiyue / Liu, Kathy Zhikui / Liu, Kelly Ziwei / Liu, Rosa Rong / Liu, Yung-Hung / Lloyd, Richard

G / Lo, Fiona Yuen Fun / Lo, Martin Chee Lun / Lochhead, Erin E / Loeppky, Karen A / Loewen, Martin R / Logue, Robert J / Lok, Laurence M S / Loke, Wah Cheong Michael / Long,

Richard B / Lopez, Cyril / Lord, Catherine M / Loucks, Tamara L / Lougheed, William J / Louie, Candy K / Louie, Richard Y / Low, Irene / Low, Lawrence K / Lowe, Patricia Ann / Lubzinski, Douglas Allan / Luft, Betty M / Luk, Roxana Shui

Ping / Lukasek, Jana Christine / Lum, Steve M / Lung, Josiah / Lunshof, Carol-Anne / Lussier, Genevieve / Ma, David C / Ma, My-Phuong / Ma, Suk Ching Sweedy / Ma, Wendy Wai Nung / Ma, Wilfred Y H / Maass, Lise A / Macdonald, Deborah L / MacDougall, Kenneth A / MacInnes, Donald N / Mackay, Douglas Ian / MacKenzie, Ian D / MacKenzie, Murray G / Mackie, James T / MacLean, Troy D / MacLellan, Mary L / MacPhee, Mike / MacWhirter, Robert M / Madhani, Bashir A / Madia, Antonio L / Madryga, Michael / Mah, Philip W

L / Mailhot, Lizanne Marie / Mak, Freida Man Haan / Malysh, Jerome P / Mananquil, Concepcion H / Manji, Faisal M / Mann, Parminder K / Mark, Irene T / Marsden, Martha / Marsh, David K / Marshall, David S S / Martens, Alana J / Martin, J George / Martin, Kim I / Marzban, Pamela M / Mason, Donald W / Mathie, Bonnie Jean / Matterson, Judy E / Mawji, Ashraf A / Mazzei, Claudette D / McBain, Robert L / McConnell, Trevor Malcolm / McCullough, Denise C / McCully, Beryl L / McDonald, Alexander J / McDonald, Don L / McDougall, Rosemarie R / McEwen, Alfred F / McGregor, Ian C / McInnes, Ian H / McKay, Michael Frank / McKeever, Neil Edward / McKendrick, Birgit U / McLean, Catherine W / McMaster, Alisa / McMurchy, Anthony T / McMurtrie, Dallas J /

McMurtrie, Gary W / McNaughton, Gordon Ross / McNeill, Daniel J / McNish, Lyle P / McPhail, Terri D / McPherson, Alec J / McPherson, Robert G / McSpadden, Ian R / Mead, Edward R / Meade, Kelly C / Mellor, Ruth / Meng, Dong Mei / Merer, John W A / Merston, Nancy H / Mesa, John J / Mettler, Bridgette Mardi / Meunier, Brian / Meyer, Doris A / Mihailoff, Arthur W / Mihaldzic, Sinisa / Milan, Ferdinand / Milde, Marcus A / Millar, Lyle John / Miller, Karen E / Miller, Kenneth R / Miller, Kenneth W G / Miller, Richard G / Mills, Dorothy J / Milne, Barry G / Milner, Bruce A / Milner, Lea E / Minni, Jerry A / Misener, Andrew Lorne / Misewich, Bruce D / Mitchell, Patricia A / Mitchell, Rick B / Mochizuki, Naomi P / Molyneaux, Lyle G / Monahan-Brar, Michelle Louise / Moniz, Kellie Denise / Monk, Jacqueline Elaine / Monro, Frances Anne / Montgomery, Ronald B / Moon, Joon / Mooney, W Arthur / Moore, Duncan Jeffrey / Moore-Stevens, Peter J / Moosa, Badrudin H / Morelli, Shauna Lynne / Morgan, Darrell James / Moritz, G Shayn / Morrison, James A / Morrison, Joan M / Morrow, David J / Moss, Michele Sherry / Mottes, David Anthony /

Mudie, Gail A / Muenter-Anderson, Maureen J / Mui, Kent / Muir, Marian R / Muller, Saskia / Murray, Karen / Murray,

Maryann / Nagra, Kamaljit K / Naicker, Noallan N / Nakamoto, Kazuto M / Nancke, Candace P / Nanjundappa, Subramani /

Nath, Vnit V / Nathwani, Bilkish / Needham, Marylyn W / Negrave, Louise P / Neil, Karen L / Nelson, Carey / Nelson, Teresa Ann / Nesbitt,

David R / Neville, Monica M / Newstead, Raymond B / Nex, Cheryl A / Ng, Anita / Ng, Anita Ming Wai / Ng, Ida Pui Yu / Ng, Johnson / Ng, Karen / Ng, Sam W / Ng, Sharon / Ng, Stanley Shiu Chung / Ng, Stella Y / Ng, Terence Hin-Cheung / Ng, Thomas Yiu Kam / Nguyen, My Hao Thi / Nguyen, Tina Cam-Tien / Nian, Li / Nice, Michael James / Nicholls, William Edward / Nichols, Kelly M / Nielsen, David A / Nikiforuk, Ted E / Nisbet, Selena G / Nixon, Debra Anne / Noonan, John F / Norgren, Henryka / Norona, Michael A / Northcott, Frank J / Northup, Tim J / Nuernberger, Carol A / Nystedt, Janet A / O’Brien, John J / Ocampo, Jewel /

O’Connell, Linda J / O’Connell, Rory P / O’Dare, Leo P /

Odenwald, Dirk A / Oikawa, Leigh Ella / Olaires, Michael John / Olljum, Irene G / Olsen, Wally

A / Olson, Adrienne Carol / Ostry, Mark D / Otrebska, Barbara / Ottesen, Rose Louise / Oulton, Elizabeth M / Paar, Roger F S /

Palahanova-Dineva, Yordanka / Paliappa, Subramanian / Pan, Yue / Pandey, Neena / Pandher, Napinder / Pang, Jacob K W / Pang, Suki Choi Ha

/ Park, Yoo-Hyun / Parolin, Ashlyn A / Parsons, David S / Paterson, Ellen C / Paterson, Irene M / Paterson, Lynn A / Pattison, Maria G / Paul, Emmanuel / Payne, Gerry C / Pearce, Kenneth F / Pearson, Deborah R / Pearson, Paula / Pedersen, Teresa M / Pel, David H / Pelletier, Cindy B / Pelletier, Norma G / Penner, Rodger K / Penneway, Richard P / Perrie, Sarah / Perry, Lyn O / Persson, Virginia A / Peters, Angelique B / Petriello, Donato M / Pfeffer, Walter G / Pham, Bach Yen T / Pierce, Gregory C / Pitt, David T / Plesko, Ryan S / Podorieszach, Eileen M / Podovinikoff, Peter P / Poltak, Lester J / Poole, Robert J / Poon, Herman H / Portsmith, Tracey Dionne /

Powell, G Wynne / Powell, Linda M / Power, Chesley G / Poy, Albert K / Proceviat, Sandra J / Profili, Gene D / Proud, Michael Jay / Prutton, Thomas E / Pryor, Jessie M / Punzalan,

Cireneo B / Purfield, Christine / Purohit, Priyavadan / Pynn, Barry D / Qahoush, Basem Nicola / Qi, Fang / Qi, Zhilin / Qian, Jenny / Qian, Wenlei Stephanie / Qiao, Yu Yan / Quarry, Denise J / Quentin, Martine / Quo Vadis, Anthony Robert / Quon, Howard / Quon, Marlene / Raderecht, David A / Raffai, Aranka / Raheja, Romesh Kumar /

Ramirez, Maria Corazon T / Ranger, Larry E / Rankine, Linda J / Rasera, Franco J / Rashid, Alnashir A / Rashid, Sharmin S / Rasnick, Deborah Laura / Raveinthiranathan,

Karthigesu Shinniah / Rawluk, Leonard W / Reedman, Maricris B / Reehal, Dorothy / Regenvanu, Nikil Periv / Reimer, Karen M / Reineking, Mark D / Reiser, Linda A /

Remedios, Louis A / Rempel, Karmen Jonelle / Remtilla, Kabyer / Remtulla, Almunir A / Reppenhagen, Eileen L / Reznikov, Irina / Richards Buell Sutton LLP / Richards, Robin Edward / Richer, Elizabeth M / Riches, Christine E /

Richter, Frank A / Rivers, Paul D / Roberts, Dene L / Robertson, Shelley J / Robinson, Gayle F / Robinson, Lynne P / Robinson, Mary G / Roebuck,

Reginald H / Roeck, Maria A / Ronald McLean / Roque, Antonio James Ma / Ross, Dayna Lee / Rossington, Wayne G / Rotar, Kelly A / Rouhana, George / Rozenberg, Elena / Ruiz De Castilla, Carlos M / Russell, Joan E / Russell, Robert

W / Rutledge, Kristin T / Rutledge, William R / Sabbadin, Leona / Sabo, Gregory Kenneth / Sadat Hayatshahi, Mahyar / Saha, Ganesh

Chandra / Sajan, Sukhprit / Salembier, Lawrence J / Sallis, Eileen A / Salvosa, Flor E / Sam, Calvin M / Sandhu, Sarb / Sandyke, Troy B / Sangalang, Paul Raymund /

Sangha, Gary / Sangha, Jagmel / Sangha, Jaswinder / Sanghera, Rupinder / Sargent, Chris K / Sargent, Lisa Marie / Sava, Gabriela / Schenker, Kathleen Renee / Schindler, Tania Jennifer /

Schleppe, Michael M / Schmidt, Donna M / Schmidt, Ulrich / Schmitz, Norman C / Schulz, W / Scott, James G / Scott, Kathy D / Screpnek, Stephen M / Scutaru, Carmen Aurelia / Seigneuret, Lynda L / Seito,

Gary Wai Sum / Sela, David J / Senae, Ann H / Seney, John D / Seto, Harry K / Sewell, Kevin P / Seyen, Ruediger J / Shariff, Nasir K / Sharma, Rashmi / She, Raymond L / Sheldon, Dale W / Shelling, John D / Shen, Ping / Shenton,

Greg J / Shepherd, John David / Shi, Nancy Donghui / Shi, Weiqun / Shickele, Jeff Stefan / Shields, June S / Shing, Jeff C / Shirley, Allan V / Shone, Sally A / Short, Joan M / Sidhu, Ranjit S / Sidhu, Ravdeep S / Simmer, Scott / Simms, Robert

G / Simpson, William F / Sims, Linda M / Sin, Bonnie Ka Yan / Singh, Darshan / Siu, Samuel Chun-Kit / Skaarup, Victor A / Skourtis, John / Slanina, Ellen L / Slater, Alan Thomas / Sleigh, Stephen K / Sloan, Elizabeth A / Smit, Frances H / Smith, Barbara

J / Smith, Jennifer M O / Smith, Robin C / Smith, Roger V / So, Irene M C / So, Philip Tai Y / Sobkowich, Adriane W C / Somers, Wen Jing / Somji, Shehzad / Sonachansingh, Manchan M / Soni, Surinder K / Soo, Grace / Soos, Attila / Spaidal, Diane Teresa / Springall, Len R / St Pierre, Iris S / Stables, Megan C / Stalzer, John P / Stanton, Laura Anne / Steenson, G Murray / Steinke, Kimberley / Steinke, Vern / Stephens, Susan E / Sternitzke, Irene B / Stettler, Walter / Stevens, Olga / Stewart, Christian Douglas / Stewart, Deborah Jean / Stewart, Russell F / Stickney, Douglas G / Stiles, Almeva J / Stone, Karen H / Straker, Eli / Strollo, Judy Ann / Strom, Nancy R / Stuart, William M / Sum, Snoopy Kee Ha / Sun, Aihua Jane / Sun, Katherine Peng-Ying / Sun, Sunny K F / Sun, Xia Sarah / Sundur, Narinder / Surtees, Elizabeth A / Sutherland, John J / Sutherland, Marie D / Svorinic, Dragica Gina / Swedburg, Gordon B / Symonds, James E / Taganahan, Noel / Tait, A Neil / Tam, Benjamin C K / Tam, Daniel Siu Ming / Tam, Lynne Maio Lien / Tam, Ted T / Tan, Zhuo Tina / Tang, Chunye / Tang, Emily P C / Tang, Eric Chi Chung / Tang, Eugenia R / Tang, George / Tang, Gloria Y K / Tang, Sarah / Tang, William K / Tang, Wing-Yeung Nelson / Tang, Yvonne Lai-Kwan / Tascon, Alvaro / Tattersall, Caroline M / Tay, Cheng-Yan / Taylor, G Paul / Taylor, K Scott / Taylor, Karen Elizabeth / Taylor, W Judith / Tecklenborg, Beverley D / Teghararian, Jane D / Teichrob, David Rudy / Teixeira, Antonio Francisco / Tekbas, I Gokcen / Telfer, Peter G / Teoh, Flora Su-Yin / Teramoto, Akira / Teranishi, Eddy H / Tetz, Serena Michelle / Thackray, Angus Ross / Thakur, Sundeep / Tham, Wayne W H / Tham, Yvonne S Y / Thayaparan, Mootha / Therriault, Pierre J A / Thompson, Desmond J / Thompson, Janet M / Thompson, Russell D / Thomson, Alan M / Thorsen, J Alan / Thrasher, Cindy L / Tie, Xiao Mei / Tiearney, Nathan S / Tiemer, Rena M / Tingvoll, Robert J / Tjokro, Linawati / Tolentino-Flores, Giovanna / Tong, Walter Nai Ming / Tongol, Purita N / Toots, Diana Rita / Toplak, Ibolya V / Torres, Judit C / Tosino, Cornelio T / Toth, Pamela Jane / Traas, Donna L / Tran, George Phat Canh / Tran, Hang T T / Tran, Jessica A Chan / Trask, Evelyn J / Trotter, Gary A / Trump, Jackie D / Trumpy, Chris M / Tsang, Elaine M L / Tsang, Florence Shui Fun / Tse, Alice S L / Tse, Liza / Tso, Daphne Wai-Ling / Tsui, Arthur Chun Chung / Tsui, Louisa Mei Fan / Tung, Alan / Tup Chong, Fay M / Turner, Cynthia Ann / Turner, William A / Unger, Gordon L / Uyboco, Christine L / Van Balkom, Anne W / Van Dalfsen, Stephanie A / Van Der Ham, Lambertus Joe / Van Gool, John J / Van Gruen, David P / Van Iersel, Arn R / Van Randen, Sake / Van Spronsen, Leroy D / Vanderzyl, Jenny I / Vanloo, Keevin / Varga, Trevor J / Vekic, Sinisa / Velarde, Marissa B / Veltheer, M Cristina / Verhelst, Etienne D / Verigan, John D / Vickars, Karin / Vince, Douglas J / Vinuya, Rowena B / Virani, Robin A / Virani, Shokat I / Virdi, Cynthia K / Vo, Thuy Theresa / Vogels, Antoinetta P / Vrabel, Margaret A / Waese, Victor L / Wagner, Frederick W / Wahl, Richard K / Wai, Clara S Y / Wainwright, Eric S / Wakulchik, Edward G / Wall, K Joanne / Wallace, Fiona Myra / Walman, Terence R / Wan, Dongmei / Wang, Becky Yan / Wang, Da Peng / Wang, Jenny Cheng Rong / Wang, Jinghua / Wang, Lei / Wang, Ling / Wang, Lu / Wang, Yudi / Wang, Zhenjuan Joanne / Ward, John A / Wark, Gordon Barry / Warren, Sean M / Watchorn, Debbie Cheryl Lynn / Wates, Paul R / Watkins, Brendan / Watson, Gordon A / Watson, Hugh J / Weber, Heather L / Webster, P Angela / Webster, Scott F / Wedley, Evelyn E / Weir, Heather Marie / Weisner, Shelley A / Welch, Tracy L / Werner, Susan C / West, Christine D / Westover, Verne E / Weswick, Nicholas D / Wheadon, Paula M / White, Lillian M / White, M Margaret / Whitehead, Graham A / Whitehead, Vickie / Wiersma, Barb Ann / Wiesendahl, Ronald F / Wike, Sandra L / Wilband, Robert C / Wilczak, Rod R / Wilkinson, Tamara A / Williams, Ember R / Williams, Laura Catherine / Williams, Pamela R / Wilson,

Isabella R / Wilson, Michele J / Wilson, Richard J / Wisniewska, Wieslawa / Woldemariam, Menen / Wollman, Sandra / Wolstenholme, Walter J / Wong, Chi Keung Francis / Wong, Danny Ping Ho / Wong, Dennis K / Wong,

Edmund C / Wong, Edward Yue Sill / Wong, Francis Boon Chong / Wong, Henry / Wong, Irene Ngan Yuk / Wong, Jackie Yoke Hei / Wong, Jeremy Sau-Ling / Wong, Keith Yat-Chor / Wong, Lena / Wong, Lorna / Wong, Monica Man-Wah / Wong, Nancy Ah Lai / Wong, T C Patrick / Wong, Tim / Wong, Tosa Sui Bing / Woo, Willis K / Wooley, James Roy / Wortley, Melanie G / Wosk, Shirley Levy / Wozniak, Brenda / Wu, Aihong Helenah / Wu, Clare Yi Hsin / Wu, Hainong H / Wu, Hua / Wu, Louis Kin-Min / Wu, Mary Sin Yi / Wu, Philip C / Wu, Timothy Ming Fung / Wu, Waymand Huiwen

/ Wu, Zhong Qiang Wilson / Wynn Kerr, Erica Nicole / Wynne, Michael T / Wyntjes, Barbara M / Xiao, Susan Yi Min / Xie, Gao Rong / Xie, Ying / Xin, Yanqing Cindy / Xu, Li / Xu, Shuying / Xue, Cheryl Ai Yang / Xue, Freda Fang / Yaco, Perfecta G / Yang, Hong Yan Cynthia / Yang, Ingrid Ying / Yang, Jun / Yang, Li Lin / Yasin, Mohammed / Yee, Cecilia Y / Yee, Freeman J / Yee, Janet Sau Wan / Yeh, Shirley / Yelland, Peggy J / Yerxa, Brad J / Yeung, Kim Yin-Kum / Yin, Ting / Yip, Anna Kai-Man / Yip, Kevin K / Yip, Margaret Wai Man / Yiu, Paul Ka Fai / Yong, S Lian / Yoo, Victor Byung-Kyu / Young, Edwin Kwong-Hay / Young, Richard Grant / Young, Rosalin T / Yu, Gladys Oi-Fu / Yu, Jeanie M / Yu, Jennifer Shuci / Yu, Wing M / Yuan, Jinmei / Yuen, Denny Kwong Chong / Yung, Ying-Sang / Zacharias, Jacqueline J / Zelleke, Getu N / Zhanel, Marek / Zhang, Anita Lining / Zhang, Bob Baoqun / Zhang, Cong Jun / Zhang, Crystal Huaying / Zhang, Haiying / Zhang, Helen Huan / Zhang, Jianhua / Zhang, Ke Ru / Zhang, Lican / Zhang, Sharyl Ya-Fei / Zhang, Wei / Zhang, Ya / Zhang, Yao / Zhang, Yu Nancy / Zhu, Heidi X / Zhu, Lijing / Zhu, Yu / Zueva, Olga / THANK YOU.

We value the generosity of those who donated tothe CGA-BC Educational Foundation in 2012.

Thank you.

$2,000 OR MORE: Anonymous / Andrews, Spencer R /

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and Milton, Bruce $500-$999: CGA-BC Fraser Valley Chapter / Dalmir, Hussain A / Friedrich and Friedrich Corporation / Jones, Maurice W / Lui,

Kitty L P / Nilson, Don / Orieux, Kevin / Spector, Stephen H / Wu, Peter King Sai $100-$499: Ahmed, Salim J / Aitken, Kathryn A / Alibhai, Akbarali Y / Allen,

Lorraine E / Allen, Sheri D / Andersen, Michael S / Anderson, Ronald B / Atchison, Glenn A / Bakhoven, Onno / BC Lions Football Club Inc. / Becker, Michael H / Bentley, Robert M / Berikoff, John N / Blamey, Brian R / Boyes, David E / Campbell, Donald I / Chang, Ava / Christiansen, Stephen G / Chu, Joanne M / Churchill, Lorne W / Clark, Catherine A / Cochrane, Al James / Cole, Rick W / Collins, Teresa L / Condio, Terry G / Craig, Roselyn J / Creech, Richard C / Dallas, Laura / Davy, Nancy L / Daykin, Roy / Dong, Bernard J / Dorman, Mevonny L / Dronsfield, Diane M / Dunlap, Charles J / Dylke, Jane R / Elliot, Jeanne G / Engels, Linda / Fairley, Darleen A / Falys,

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/ Wardrop, Elenor R / Watson, Iain B / White, Ivan S / Whitehead, Michael Martin / Wilke, Vivienne / Wilson, Eric P / Wong, Kenny Kek M / Wong, Peter C / Wong, Stanley Chung Hang / Wong, William Dong Fung / Would, Gordon L / $50-$99: Adhikari, Deb D / Biernacki, Dorota Elzbieta / Chang, Stanley S / Cheetham, Frank Lindsay / Chen, Hao Mei / Cook, Cayman A / Das, Purabi / Dean, Cynthia L / Dillon, Janet H / Ell, Michael F / Flahiff, Louise M / Froese, Anna / Gardiner, Cheryl B / Gaudry, Kathryn A / Gehrs, Karen L / Gregoire, Olga T / Greig, Anne D / Grundy, Andrew P / Hammond, Sandra Rae / Hannah, William J / Hiet-Block, Wan Fang Janelle / Hobson, Michael F / Idema, Wendy J / Ihlen, Barbara Jean / Johnson, Brent M / Katzer, Robert J / Keller, Patrick Edward / Kilgour, Gary M / Kvamme-MacDonald, Shelley D / Leonard, Charmaine A S / Li, Alvin S M / Litt, Navdeep / Mackie, Ken / Main, Erma J / Mandel, Evie D / Moes, Mark Adrian / Ng, Marine M / Ollis, E Keith / Pan, Dan / Pipars, Patricia A / Pollard, Leona D / Pop, Lucian / Rampton, Peter V / Rhodes, Juliette / Rutherford, Michael P / Sandhu, Bal K / Singh, Alvin / Sladen, Leslie H / Tan, Khin Whee Maung Tin Tun / Tan, Venia Marina V / Teasley, Howard / Thanabalasingham, Shayamala / Tolen, Eric / Tucker, George M / Tuey, Donna S / Turcotte, Cheryl L / Wales, Angela Dawn / Walia, Michael / Wall, Philip Herbert / Whyte, Swinton A / Williams, Wayne F / Wilson-McCreath, Kimberly Ann / Wong, David / Wong, Diana Chai On / Wong, Tommy G / Xiang, Judy Hong / Zaleschuk, Elizabeth A / Zorn, Nan L / $5-$49: Aaron, Wendy Lynn / Abramovich, Nathalia / Adams, Ron M / Adao Jr, Marciano P / Addei-Piprah, George / Adlkirchner, Loretta K / Agnoloni, Andrea / Aharon, Devora / Ahlefeld, Denn頌 D / Allen, Annette I / Allen, G W Richard / Allingham, Garry I / Amantea, Guido J / Amariei, Teodor / Amsler, Robert / An, Seung Jun / Anand, Sanjeev / Ananthanarayanan, Shivakumar / Andani, Ashakali G / Andersen, Donald E / Anderson, Arne C / Anderson, Leona D / Anderson, Louise C / Anderson, Valerie Ruth / Andrew, Norah F / Androsiuk, William M / Ang, Josephine / Aniamaka, Jasper C / Antonova, Lyudmila / Asaye, Kagnew Y / Aske, Terry M / Astorino, Johnny / Atwal, Sonya K / Au Yeung, Joseph / Au-Yeung, Albert Y / Avery, Ron E / Azizi, Mona / Babcock, Geoffrey B / Baena, Anthony G / Bai, Cherry Yi / Bai, Ou Brian / Bailey, Blaine Y / Bailey, Vanessa / Baird, David L / Balakrishnan, Subramanian / Balfour, David F / Banfill, Brian D / Banham, Heather C / Bao, Jane Jie / Barden, Blaine / Barham, Diane E / Baron, Christine Anne / Barrett, Jrover Anthony / Barsoum, Yasser / Basi, Parminder S / Basnyat, Suman / Bastedo, Dianne A / Bay, Agnete Katrine / Bayanpour, Nikta / Beausoleil, Kevin Dale / Belani, Pooja Vasudev / Bell, Kevin G / Benitez, Gonzalo A / Bennett, Patricia A / Beres, Ilona / Berg, Irene G / Berg, Leslie S / Bernard, Donald A / Berry, Sheldon L / Bettesworth, Grant / Bevington, Paul F / Bhaloo, Salma / Bharmal, Nizar Y / Biddlecombe, Keith I / Biedka, Russell Edward / Bifano, Jerry A / Biggs, Kerry D / Biln, Nickolas S / Birch, Irene G M / Black, Jennifer / Blackall, Darlene B / Blackburn, Elaine M / Blish, Sherry L / Bloomer, Pamela A / Boale, Stephen A / Bobb, Edward D / Bogle, Randy W / Bolognese, Silvano G / Bolyos, Genalin C / Bonettemaker, Femia J / Bonifacio, Giulio T / Bontron, Dennis R / Borissov, Theodora / Born, Scott / Boroomand-Tehrani, Eleanor / Borthwick, Kenneth J / Bossenberry, Janis B / Botteselle, E Albert / Bouianskaia, Natalia / Bourne, J Douglas / Bow, Stephen C / Bower, Peter M / Bowyer, John C / Boyd, Moira A / Boyes, Aaron D / Boyes, Harvey R / Brackenbury, Gary W / Brackett, Cheryl J / Brager, Lloyd R / Branter, Judith A / Braun, Ralph W / Bray,

Peter D / Briggs, Kenneth E / Briggs, Natalie M / Broder, Cheryl M / Brooks, D Joan / Brosko, Suzanne Claire / Brown, David Leonard Michael / Brumpton, Myles A / Brun, Paul A / Bryson, John A / Buckland, Dorothy A / Bull, Beverly RoseAnn / Bullock, Robert D / Bunker, Carol Anne / Burch, Sylvia Mary / Burdett, Geraldine S / Burns, Jane Ellen / Bush, Michelle C / Butler, Maureen E / Butler, Robert J / Buxton, William C / Byers, Elizabeth A / Cadeau, Dale E / Cai, James G / Cain, L Grace / Calasin, Rolando D / Cam, Catherine C / Cameron,

Anna May Miller / Cameron, James Douglas / Cameron, Lorraine D / Campbell, Douglas E / Cannon, Carol A / Cao, Jian Ming / Carefoot, Patricia / Caruk, Keri / Castles, Barry W / Cayetano, Michael T / CGA-BC Upper Vancouver Island Chapter / CGA-BC West Kootenay Chapter / Chan, Alan Tat Hung / Chan, Anna Lai-Wah / Chan, Arthur Chun Chiu / Chan, Bill / Chan, Cecil Y / Chan, Cecilia De Roca / Chan, Douglas J T / Chan, Eva Y / Chan, Fiona Yin / Chan, Fuk Yeung Albert / Chan, George E / Chan, Herman / Chan, Joseph J / Chan, Kam M / Chan, Monica Y L / Chan, Phata Siu Fun / Chan, Selina Y / Chan, Victor W / Chan, Wai Moon / Chan, Winnie May L / Chan, Winnie Wai Yin / Chang, Helen L / Chang, Irene Oi Keng / Chapman, Kathleen M / Charania, Fatehali A / Chau, Gerry S S / Chaudhry, Lokesh / Che, Bernard K C / Cheema, Navjot / Chen, Honghui / Chen, John / Chen, Joyce Chao-I / Chen, Lei

/ Chen, Lisa X P / Chen, Lloyd L / Chen, Ming Fang / Chen, Rong / Chen, Stephen Jian Qi / Chen, Valerie Kay / Cheng, Hon Nin Louis / Cheng, Joseph S / Cheng, Steven Carl / Chesley, Mark S / Cheung, Candice T / Cheung, Doris Shuk Hang / Cheung, Freeman K L / Cheung, Louis Shek Wo / Cheung, Mimi C / Cheung, Raymond / Cheung, Ricky Tak-Hon / Cheung, Sammy

W / Cheung, Whyte Kit-Wai / Cheveldave, Jennifer A / Chew, Monty / Chiang, Matthew / Chiang, Michael Man-Wah / Chiang, Yah Fen Ku / Chiem, Bang Hung / Chill, Jose / Chiong, Evon Wean Shee / Chiu, Betty K F / Chiu, Fung Ling Alice / Chiu, Judy Lin Pik / Cho, Allan / Choi, Janet G / Chong, Daniel Chee Fung / Chong, Michele C / Chong, Philip B K / Chong, Roger / Chou, Frank Yaw-Kuen / Chow, Melanie / Chow, Raymond K / Chow, Wendy W C / Chow, Wing Kit / Choy, Henry Gee Tin / Christensen, Jason E / Christie, David / Chu, Daisy Pui Kay / Chu, Jessie Sui Chau / Chu, Josephine K / Chu, Peter S / Chua, Audrey / Chun, Daniel S / Chung, Mayme W / Chung, Nelson C / Chung, Raymond Edward / Church, Kevin Norman / Ciccozzi, Brian D / Cillo, Tom / Clancy, Paula / Clappison, Margaret A / Clark, Bryce A / Clark, George Terry / Clark, Howard / Clark, Peter D / Cliff, Douglas C / Cmolik, Ellen L / Coan, Robert W / Cochran, Arlana M / Cocker, William C / Coe, Barbara Ellen / Coffey, Deborah J / Coleman, Tina Y / Collings, Allan W / Colquhoun, Melissa Marie / Conick, Nancy J / Connell, Grace Wai-Fun / Cooper, David Edward / Cooper, Douglas E / Corbo, Tina / Cordeiro, Carlos P / Cormier, Yvette S / Costo, Rogelio A / Cousins, Graham W / Cove, Carla Dyan / Cowdell, M G / Cox, John Douglas / Cramm, Graham B / Crawford, J E / Creighton, Maria Luisa / Crone, Robert A / Cronie, Allan J / Cross, Jared J / Crown, Stuart F / Cui, Edward / Cullen, Gerald George / Cushing, Diane Elizabeth / Cutforth, Carol A / Cymbaluk, Jean M / Dagneau, Guy A / Dahya, Azimali M / Dakin, James B / Dakin, Karen R / Dakin, Marcia Christine / Danbrook, Donald R / Dandar, Daniel Milan / Dang, Guangxu / Darnel, Gerard Axel / Dartnell, A L / Darvishi, Homayoun / Dastoor, Sarosh Dinshaw / Dastur, Adrian Farid / Davidson, Aurora G / Davidson, D Pelar / Davidson, Glenn B / De Guzman, Dolores J / De Guzman, Francis P / de Hrussóczy-Wirth, Victor / De Verteuil, Andrew / De Visser, Chee / Dechant, Beverly J / Degruchy, Thomas Frank / Delfino, C Erlinda / Demers, Donna L / Deng, Eileen Ai / Denluck, Lory J / Dennie, Gregory D / Deol, Poonam / Depencier, Edi / Dergousoff, Dorothy Ann / Derzaph, Lise Marie / Desai, Jameel / Desai, Kevin / Devineni, Dileep Kumar / Dewitt, B Jane / Dexter, Albert S / Dhaliwal, Avtar / Dhaliwal, Hardeep Singh / Dhaliwal, Iqbal Singh / Dhami, Servjit / Dhiman, Paramjit / Di Salvo, Emilia / Dick, David / Dickson, Catherine / Dickson, Edmond Ken / Dickson, Steven L / Diep, Anh K / Digney,

Mark McNair / Diligenti, Giuseppe Hughes Slade / Dillabough,

Ronald J / Ding, Jason Dor-Yen / Dodd, Kathleen E / Dong, Minghua / Dong, Yi Juan Lizzy /

Donker, Han / Dowling, Shannon / Downer, Robert A / Doxtator, Katherine J / Drag, Renata / Drinkwater, William W /

Drysdale, Dean B / D’Silva, Matilda G / Du, Richard Ruiping / Dubinina, Olena / Duggan, Barry F / Duggan, Terry A / Duncan, Robert

J / Dunn, John J / Duplin, Venus / Duquette, Luc Pierre / Dwyer, Paul J / Eccleston, Jonathan J / Eckert, Frederick / Egeland, Erin Meaghan / Eisenberg, Gunter / Ell, Colleen Gail / Ellenberger, Anne / Elliot, Norman J / Eng, Suzanne C / Engensperger, Ellen Sandra / Enns, Barbara V / Enns, Robert L / Enos, Steven M / Epstein, Nadine Tamara / Erceg, Rosalind / Escasinas, Marlina G / Evancic, Dorlyn R / Evancic, Kevin M / Evans, Heather M / Eveneshen, Douglas / Ezaki, Lisa R / Faganello, Tara A / Fagbamila, Teddy / Fairley, David Murray / Fan, Dale J / Fan, Xinyu Simon / Fang, Jane Q / Fang, Steven Jianhua / Fast, Jason E K / Fast, Victor W / Fattedad, Sidney O / Fedorchuk, Katy / Fehr, Ann S / Felsing, J Harry / Feng,

Simon / Ferguson, Tom F / Ferris, Peter / Fiddler, Brian R / Fish, Robert M / Fisher, Elizabeth M / Fitzpatrick, James M / Flatt, Kyle S / Fletcher,

Diane Joan / Fletcher, Melissa Jean / Flikweert, Catherine / Floris, Jim / Flowers, Melanie J / Foley, Michaela / Fong,

Eileen C / Fong, Les K J / Foottit, William J / Forcier, Kenneth A / Forman, Michael J / Forman, Nicholas / Forrest, Connie / Forward, J Casey D / Forward, Mark Andrew / Foster, Anne M / Foster, Christopher Glenn / Fovenyi, Les S /

Frache, William O / Franchi, Jennifer E / Fraser, Linda Michele / Freedman, Kenneth W / Freeman,

Douglas A / Frezell, Kris N / Fu, Chuan Kert / Fuentes, Jennifer J / Fugard, Melanie / Furneaux, Kim L / Gabriel, Diana Maria / Gagel,

Roland J / Gagne, Lynda G / Galano-Tan, John Wilford C / Galaugher, Mary / Gale, Robert C / Galloway, Brian M / Galloway, Lynn Margaret / Gannon, Scott E / Gao, Jian Kun /

Garcia, Tony / Gardiner, Mary Lou / Gardner, D Greg / Gardner, John J / Gardner, Laurie Dawn / Gardner, Maureen Demaris / Garland, Janet Marie / Garriock, Douglas R / Gaulani, Mansoorali M / Gauss, Deborah Elizabeth / Gauthier, Denise H / Gauthier, Judith A / Geczi, James J / Gee, Jeannie Sau Chun / Gellatly, A Bruce / Gevers, Carol D / Giberson, Andrea Melissa / Gibson, Donna Marguerite / Gibson, Mary E / Gidda, Navdeep S / Giesbrecht, Dan W / Giesbrecht, Louise C / Gilchrist, Ann M / Gill, Kuljeet Kaur / Gill, Narrin / Gill, Thelma A / Gillis, D Keith / Gillis, Nancy Jean / Gillis, Neil W / Glanville, Alice G / Glaser-Koltai, Krisztina / Glasswick, Harry / Go, Minsoo / Goddard, Judy L / Godefroy, Herman / Goldstone, Dale S / Good, Carolyn / Goodwin, Kevin J / Goold, Blair Gordon / Gordon, Bruce E / Gordon, Gary J / Gordon, Irene M / Gore, Marie-Yolande F / Gorkoff, Koozma J / Gosse, Mark R / Goulet, Alain / Govender, Rona V / Grace, William James / Graham, Christopher John /

Graham, James R / Graham, John Allan / Graham, Judy Ellen / Grammatikos, Peter / Grant, Barbara L / Grant, Colin M / Graveness, Jeremy / Gray, Donna L / Gray, Peter

Richard / Greef, Gordon / Greenberg, Rami / Greenough, Helena / Greer, Derek / Grimston, Laury A / Groenewold, John Nick / Groenwold,

Remmelt Scott / Grossman, Doreen R / Groulx, Launa M / Guenette, Bruno J J / Guest, Jacqueline S / Guevarra, Alicia L / Guevremont, Marie-Claude / Gulamhusein, Alnoor / Gunn,

Susan H / Guo, Hong / Guo, Jing Jenny / Guzzo, Shelly / Ha, Mong Xuan / Haasdyk, Sharon Lynne / Hackett, Daniel C

/ Hadden, Sharon M / Hagar, John / Haines, Susan F / Halim Tanudiredja, Rianto / Hall, Anthony Scott / Hall, Shannon M / Halmaghi, Simona M / Hamaguchi, Kristin J / Hamar, Michael William / Hammer, Sissel V / Hammond, William B / Han, SungSoo / Hanoski, Roland C / Hara, Sukhbir Kaur / Harnett, Dale / Hart, Dwayne / Harvey, A James / Harvey, Dale M / Harvey, Darryl W / Harvey, James K / Hassan, Sherali / Hatch, Kevin Murray / Hatton, Elizabeth J / Hayre, Daljit S / Haywood-Monk, Harry R / Hazell, Daniel J / Haziza, Clem A / He, Yi / He, Ying Fiona / Heese, Robert William / Heichert, Kenneth / Helle, Susanne O N / Helton, Allan R / Hemeryck, Debra A / Hendriks, Joyce R / Henwood, Annette / Herculson, James D / Hill, John C / Hill, Larry D / Hillsden, Ronald A / Hinchey, W Grant / Ho, Alice W F / Ho, Clara Chui Yi / Ho, David C / Ho, Jeff / Hobbs, Eva / Hoekstra, John / Hoge, Andrew Jay / Hoggard, Tini Charlotte / Holbrook, Doug J / Holmberg, Terence W / Holmes, Burton J / Holmgren, Jim R / Holt, Norman D / Homeniuk, Richard R / Hon, Danny Chi Tak / Horcher, Karen / Horoscoe,

Cheryl L / Horsting, Jo-Ann L / Hou, Junhong / Houghton, William J / House, Marshall Leslie G / Houston, Roberta A / Howard, Brent

I / Howell, Bruce W / Hsu, Melinda M F / Hu, Catherine Yonghong / Hu, Gui Hua Jenny /

Hu, Qi / Huamali, Lorraine Effie / Huang, Christine / Huang, Mouhong Mercia / Huang, Teho / Huang, Yong Zhi / Huber, Peter A / Hui, Justin / Hum, May Wah / Hundal, Parminder S / Hung, Peter Ke / Hunt, Shawna / Hunt, Sheryl M / Hunter, Birgitte / Hurst, Bruce A / Hurst, Kathleen V / Hussain, Azra Bijli / Hussainaly, Tajuddin / Illes, John Steven McNamee / Imai, Jo Jo S F / Inkster, Gerald A / Ip, Jeffrey / Irving, Brent Noel / Ishola, Christopher Babatunde / Ivanakis, Apostolia / Ivica, Branislav / Izard, P Angus / Jang, David W F / Jang, Michael / Jang, Ming / Jang, Richard / Jansen, Henry / Jansen, John / Jansen, Ronald R / Janyk, William A / Janzen, Jeff A / Jeannotte, Ingrid H / Jeong, Yoomi K / Jepsen, Brady S / Jeraj, Alnoor / Jergens, Susan Janet / Jeske, Kirk Owen / Jess, Mark R / Jessa, Jennifer G / Jhaj, Gurjinder / Jia, Ting / Jia, Zhenxing / Jiang, Margery Min-Yan / Jiang, Peter Qin Jie / Jivraj, Amir A / Jo, Chris Changkun / Johnson, Derek / Johnson, Leah Michelle / Johnston, Jo-Ann L / Johnston, Ronald C / Jolivet, Jean A /

Jondahl, John H / Jones, Juliet E / Jones, Renee

Antonia / Jonjua, Jaswinder K / Jorgensen, Melvyn L / Joseph, Elizabeth /

Joshi, Tina N / Jue, Nancy O / Jung, Garry / Jung, Sebastian Tae-Jong / Jung, Wan H / Jung, Woon

Kyung / Kalra, Anuj Kumar / Kalra, Bhupinder Singh / Kalra, Radha K / Kamikura, Roger M / Kang, Greg Hong-Yun / Kanga, Nozer E / Kao, Jane / Kao, Mike Y C / Kapoor, Ashwin / Kara,

Aziz / Kara, Naseem A / Karunanayake, Rovin Indra / Kaskiw, Wade P / Kassim-Lakha, Aly / Katsumata, Mark Atsushi / Kaustinen, Shannon Dawn / Kazdan, Laurence C / Keddie, Laurie A / Keenan, Steven D / Keller, Harold J / Kellman, Chris D / Kelly, Brian H / Kelly, Jill H / Kelly, Rowland / Kennedy, Xiuyan Annie / Kent, David J / Keung, Sam Chi Sang / Keung, Tony / Khaira, Kirn Singh / Khan, Selina / Khangura, Jasvir / Khatkar, Ram / Kilgour, Isabella A / Kim, Apollonio S C / Kim, Chol / Kim, Harry Jae Hyon / Kim, Kwang Min / Kim, Kyu-Yeon Estelle / Kim, Mak Hyo-Min / King, Robert V / Kinghorn, Marie A / Kingston, Carl G / Kirkham, Terry H / Kisser, Nicole / Kitao, Reiko / Kitchener, Deborah Camille / Klassen, Kathleen L / Klein,

Torey J / Kleinhempel, Kerstin / Knezevich, Nada / Knight, Wendy L / Knipe, Helene Marie-Rose / Knobloch, Akiko / Knutsen, Erica L / Kobetitch, Walter J / Kok, Christina N / Komnatska, Margaryta P / Koo, Wai Kit / Kordyban, Elizabeth P / Korpesio, Ken Sam /

Korstrom, Gary Lee / Koshy, Kumari Mathew / Kosick, Richard T / Kou, Hongjiu / Kowalski, Marlene G / Krajsek, Jennifer

Lynn / Krasnov, Elena / Krawchuk, Wayne J / Krdzalic, Mirsada / Kreiter, Brian E / Kruk, Gail C / Krysac,

Robert A / Kucera, Liann Mary / Kumar, Vinod / Kung, Victor K / Kunickey, Jonn A / Kuras, Halina T

/ Kutty, Variath Madhavan / Kwan, Pid K L / Kwan, Winnie W K / Kwan, Yuk Yee Elizabeth / Kwok, Belinda K / Kwok, David Kwan Yin / Kwok, William K / Kwong, Agnes C F / Kwong, Shelley S / Kwong, Sui-Hung Suzanne / Kyle, W

K / Lado, Annaliza G / LaForge, Luc R / Lagace, Lisa / Lai, Debbie S / Lai, George C / Lai, Grace Innju / Lai, Joannie / Lai, Lucilla K / Lai, Patrick Kwok Leung /

Lai, Tin Yau / Lallier, Raymond A / Lam, Annie Wai Fun / Lam, Jeffrey T / Lam, Patty Chun-Chun / Lam, Peter F / Lam, Sanford Ho Yeung / Lam, Shirley Choi-Hung / Lam, Solomon D / Lang, Austin / Lang, C Douglas /

Lanthier, Jacqueline D / Larsen, A Ole / Larson, Jennifer Aileen / Larson, Todd M / Lau, Alex Kwok-Leung / Lau, Dayton W S / Lau, Elisa Yee Man / Lau, Ho Pan / Lau, Kin Ip Denny / Lau, Ulin Yuk Lin / Law, Chester S / Le, Vinh Ba / LeBlanc, Sophie

/ Lee, Gershom Chi Ip / Lee, James L S / Lee, Jessie Hyun Hui / Lee, Kwong Fai / Lee, Lana Kit-Yuk / Lee, Ronald C W / Lee, Seung-Yeol David / Lee, Sharon Y / Lee, Susan Fong / Leger, Ronald J / Lei, Yonghui Dennis / Leigh, Greg K / Leong, Allen W / Leong, Tracy Ann / Lepore, Toni L / Lepp, Jacqui G / Leung, Carol Chui Shan / Leung, Diana Y K / Leung, Ida Ching Ha / Leung, Mary Siu-Yuk / Leung, Rebecca / Leung, Richard S F / Leung, Thomas K / Leung, Winnie Suk Yin / Lewis, Michael / Leyden, Marcella Anita / Li, Alyssa Ying / Li, Daniel Fok Chuen / Li,

Lena Ying / Li, Linda / Li, Qi / Li, Rowena / Li, Stephen K H / Li, Yang / Li, Zhenying / Liang, Yi / Liao, Qin / Liao, Steve K / Liebich, Lise C / Lim, May / Lim, Stephen Chiap-Ngee / Lin, Benjamin Bin Yu / Lin, Jack Yuh-Ren / Lin, Renee Zhong Xiao / Lin, Wan-Chieh

/ Lin, Zhi / Lindsay, Jennifer Dale / Linuzzi, Elisa F / Liu, Baojie / Liu, Derek Zhi Hua / Liu, Dongrui Donna / Liu, Hong / Liu, Jiyue / Liu, Kathy Zhikui / Liu, Kelly Ziwei / Liu, Rosa Rong / Liu, Yung-Hung / Lloyd, Richard

G / Lo, Fiona Yuen Fun / Lo, Martin Chee Lun / Lochhead, Erin E / Loeppky, Karen A / Loewen, Martin R / Logue, Robert J / Lok, Laurence M S / Loke, Wah Cheong Michael / Long,

Richard B / Lopez, Cyril / Lord, Catherine M / Loucks, Tamara L / Lougheed, William J / Louie, Candy K / Louie, Richard Y / Low, Irene / Low, Lawrence K / Lowe, Patricia Ann / Lubzinski, Douglas Allan / Luft, Betty M / Luk, Roxana Shui

Ping / Lukasek, Jana Christine / Lum, Steve M / Lung, Josiah / Lunshof, Carol-Anne / Lussier, Genevieve / Ma, David C / Ma, My-Phuong / Ma, Suk Ching Sweedy / Ma, Wendy Wai Nung / Ma, Wilfred Y H / Maass, Lise A / Macdonald, Deborah L / MacDougall, Kenneth A / MacInnes, Donald N / Mackay, Douglas Ian / MacKenzie, Ian D / MacKenzie, Murray G / Mackie, James T / MacLean, Troy D / MacLellan, Mary L / MacPhee, Mike / MacWhirter, Robert M / Madhani, Bashir A / Madia, Antonio L / Madryga, Michael / Mah, Philip W

L / Mailhot, Lizanne Marie / Mak, Freida Man Haan / Malysh, Jerome P / Mananquil, Concepcion H / Manji, Faisal M / Mann, Parminder K / Mark, Irene T / Marsden, Martha / Marsh, David K / Marshall, David S S / Martens, Alana J / Martin, J George / Martin, Kim I / Marzban, Pamela M / Mason, Donald W / Mathie, Bonnie Jean / Matterson, Judy E / Mawji, Ashraf A / Mazzei, Claudette D / McBain, Robert L / McConnell, Trevor Malcolm / McCullough, Denise C / McCully, Beryl L / McDonald, Alexander J / McDonald, Don L / McDougall, Rosemarie R / McEwen, Alfred F / McGregor, Ian C / McInnes, Ian H / McKay, Michael Frank / McKeever, Neil Edward / McKendrick, Birgit U / McLean, Catherine W / McMaster, Alisa / McMurchy, Anthony T / McMurtrie, Dallas J /

McMurtrie, Gary W / McNaughton, Gordon Ross / McNeill, Daniel J / McNish, Lyle P / McPhail, Terri D / McPherson, Alec J / McPherson, Robert G / McSpadden, Ian R / Mead, Edward R / Meade, Kelly C / Mellor, Ruth / Meng, Dong Mei / Merer, John W A / Merston, Nancy H / Mesa, John J / Mettler, Bridgette Mardi / Meunier, Brian / Meyer, Doris A / Mihailoff, Arthur W / Mihaldzic, Sinisa / Milan, Ferdinand / Milde, Marcus A / Millar, Lyle John / Miller, Karen E / Miller, Kenneth R / Miller, Kenneth W G / Miller, Richard G / Mills, Dorothy J / Milne, Barry G / Milner, Bruce A / Milner, Lea E / Minni, Jerry A / Misener, Andrew Lorne / Misewich, Bruce D / Mitchell, Patricia A / Mitchell, Rick B / Mochizuki, Naomi P / Molyneaux, Lyle G / Monahan-Brar, Michelle Louise / Moniz, Kellie Denise / Monk, Jacqueline Elaine / Monro, Frances Anne / Montgomery, Ronald B / Moon, Joon / Mooney, W Arthur / Moore, Duncan Jeffrey / Moore-Stevens, Peter J / Moosa, Badrudin H / Morelli, Shauna Lynne / Morgan, Darrell James / Moritz, G Shayn / Morrison, James A / Morrison, Joan M / Morrow, David J / Moss, Michele Sherry / Mottes, David Anthony /

Mudie, Gail A / Muenter-Anderson, Maureen J / Mui, Kent / Muir, Marian R / Muller, Saskia / Murray, Karen / Murray,

Maryann / Nagra, Kamaljit K / Naicker, Noallan N / Nakamoto, Kazuto M / Nancke, Candace P / Nanjundappa, Subramani /

Nath, Vnit V / Nathwani, Bilkish / Needham, Marylyn W / Negrave, Louise P / Neil, Karen L / Nelson, Carey / Nelson, Teresa Ann / Nesbitt,

David R / Neville, Monica M / Newstead, Raymond B / Nex, Cheryl A / Ng, Anita / Ng, Anita Ming Wai / Ng, Ida Pui Yu / Ng, Johnson / Ng, Karen / Ng, Sam W / Ng, Sharon / Ng, Stanley Shiu Chung / Ng, Stella Y / Ng, Terence Hin-Cheung / Ng, Thomas Yiu Kam / Nguyen, My Hao Thi / Nguyen, Tina Cam-Tien / Nian, Li / Nice, Michael James / Nicholls, William Edward / Nichols, Kelly M / Nielsen, David A / Nikiforuk, Ted E / Nisbet, Selena G / Nixon, Debra Anne / Noonan, John F / Norgren, Henryka / Norona, Michael A / Northcott, Frank J / Northup, Tim J / Nuernberger, Carol A / Nystedt, Janet A / O’Brien, John J / Ocampo, Jewel /

O’Connell, Linda J / O’Connell, Rory P / O’Dare, Leo P /

Odenwald, Dirk A / Oikawa, Leigh Ella / Olaires, Michael John / Olljum, Irene G / Olsen, Wally

A / Olson, Adrienne Carol / Ostry, Mark D / Otrebska, Barbara / Ottesen, Rose Louise / Oulton, Elizabeth M / Paar, Roger F S /

Palahanova-Dineva, Yordanka / Paliappa, Subramanian / Pan, Yue / Pandey, Neena / Pandher, Napinder / Pang, Jacob K W / Pang, Suki Choi Ha

/ Park, Yoo-Hyun / Parolin, Ashlyn A / Parsons, David S / Paterson, Ellen C / Paterson, Irene M / Paterson, Lynn A / Pattison, Maria G / Paul, Emmanuel / Payne, Gerry C / Pearce, Kenneth F / Pearson, Deborah R / Pearson, Paula / Pedersen, Teresa M / Pel, David H / Pelletier, Cindy B / Pelletier, Norma G / Penner, Rodger K / Penneway, Richard P / Perrie, Sarah / Perry, Lyn O / Persson, Virginia A / Peters, Angelique B / Petriello, Donato M / Pfeffer, Walter G / Pham, Bach Yen T / Pierce, Gregory C / Pitt, David T / Plesko, Ryan S / Podorieszach, Eileen M / Podovinikoff, Peter P / Poltak, Lester J / Poole, Robert J / Poon, Herman H / Portsmith, Tracey Dionne /

Powell, G Wynne / Powell, Linda M / Power, Chesley G / Poy, Albert K / Proceviat, Sandra J / Profili, Gene D / Proud, Michael Jay / Prutton, Thomas E / Pryor, Jessie M / Punzalan,

Cireneo B / Purfield, Christine / Purohit, Priyavadan / Pynn, Barry D / Qahoush, Basem Nicola / Qi, Fang / Qi, Zhilin / Qian, Jenny / Qian, Wenlei Stephanie / Qiao, Yu Yan / Quarry, Denise J / Quentin, Martine / Quo Vadis, Anthony Robert / Quon, Howard / Quon, Marlene / Raderecht, David A / Raffai, Aranka / Raheja, Romesh Kumar /

Ramirez, Maria Corazon T / Ranger, Larry E / Rankine, Linda J / Rasera, Franco J / Rashid, Alnashir A / Rashid, Sharmin S / Rasnick, Deborah Laura / Raveinthiranathan,

Karthigesu Shinniah / Rawluk, Leonard W / Reedman, Maricris B / Reehal, Dorothy / Regenvanu, Nikil Periv / Reimer, Karen M / Reineking, Mark D / Reiser, Linda A /

Remedios, Louis A / Rempel, Karmen Jonelle / Remtilla, Kabyer / Remtulla, Almunir A / Reppenhagen, Eileen L / Reznikov, Irina / Richards Buell Sutton LLP / Richards, Robin Edward / Richer, Elizabeth M / Riches, Christine E /

Richter, Frank A / Rivers, Paul D / Roberts, Dene L / Robertson, Shelley J / Robinson, Gayle F / Robinson, Lynne P / Robinson, Mary G / Roebuck,

Reginald H / Roeck, Maria A / Ronald McLean / Roque, Antonio James Ma / Ross, Dayna Lee / Rossington, Wayne G / Rotar, Kelly A / Rouhana, George / Rozenberg, Elena / Ruiz De Castilla, Carlos M / Russell, Joan E / Russell, Robert

W / Rutledge, Kristin T / Rutledge, William R / Sabbadin, Leona / Sabo, Gregory Kenneth / Sadat Hayatshahi, Mahyar / Saha, Ganesh

Chandra / Sajan, Sukhprit / Salembier, Lawrence J / Sallis, Eileen A / Salvosa, Flor E / Sam, Calvin M / Sandhu, Sarb / Sandyke, Troy B / Sangalang, Paul Raymund /

Sangha, Gary / Sangha, Jagmel / Sangha, Jaswinder / Sanghera, Rupinder / Sargent, Chris K / Sargent, Lisa Marie / Sava, Gabriela / Schenker, Kathleen Renee / Schindler, Tania Jennifer /

Schleppe, Michael M / Schmidt, Donna M / Schmidt, Ulrich / Schmitz, Norman C / Schulz, W / Scott, James G / Scott, Kathy D / Screpnek, Stephen M / Scutaru, Carmen Aurelia / Seigneuret, Lynda L / Seito,

Gary Wai Sum / Sela, David J / Senae, Ann H / Seney, John D / Seto, Harry K / Sewell, Kevin P / Seyen, Ruediger J / Shariff, Nasir K / Sharma, Rashmi / She, Raymond L / Sheldon, Dale W / Shelling, John D / Shen, Ping / Shenton,

Greg J / Shepherd, John David / Shi, Nancy Donghui / Shi, Weiqun / Shickele, Jeff Stefan / Shields, June S / Shing, Jeff C / Shirley, Allan V / Shone, Sally A / Short, Joan M / Sidhu, Ranjit S / Sidhu, Ravdeep S / Simmer, Scott / Simms, Robert

G / Simpson, William F / Sims, Linda M / Sin, Bonnie Ka Yan / Singh, Darshan / Siu, Samuel Chun-Kit / Skaarup, Victor A / Skourtis, John / Slanina, Ellen L / Slater, Alan Thomas / Sleigh, Stephen K / Sloan, Elizabeth A / Smit, Frances H / Smith, Barbara

J / Smith, Jennifer M O / Smith, Robin C / Smith, Roger V / So, Irene M C / So, Philip Tai Y / Sobkowich, Adriane W C / Somers, Wen Jing / Somji, Shehzad / Sonachansingh, Manchan M / Soni, Surinder K / Soo, Grace / Soos, Attila / Spaidal, Diane Teresa / Springall, Len R / St Pierre, Iris S / Stables, Megan C / Stalzer, John P / Stanton, Laura Anne / Steenson, G Murray / Steinke, Kimberley / Steinke, Vern / Stephens, Susan E / Sternitzke, Irene B / Stettler, Walter / Stevens, Olga / Stewart, Christian Douglas / Stewart, Deborah Jean / Stewart, Russell F / Stickney, Douglas G / Stiles, Almeva J / Stone, Karen H / Straker, Eli / Strollo, Judy Ann / Strom, Nancy R / Stuart, William M / Sum, Snoopy Kee Ha / Sun, Aihua Jane / Sun, Katherine Peng-Ying / Sun, Sunny K F / Sun, Xia Sarah / Sundur, Narinder / Surtees, Elizabeth A / Sutherland, John J / Sutherland, Marie D / Svorinic, Dragica Gina / Swedburg, Gordon B / Symonds, James E / Taganahan, Noel / Tait, A Neil / Tam, Benjamin C K / Tam, Daniel Siu Ming / Tam, Lynne Maio Lien / Tam, Ted T / Tan, Zhuo Tina / Tang, Chunye / Tang, Emily P C / Tang, Eric Chi Chung / Tang, Eugenia R / Tang, George / Tang, Gloria Y K / Tang, Sarah / Tang, William K / Tang, Wing-Yeung Nelson / Tang, Yvonne Lai-Kwan / Tascon, Alvaro / Tattersall, Caroline M / Tay, Cheng-Yan / Taylor, G Paul / Taylor, K Scott / Taylor, Karen Elizabeth / Taylor, W Judith / Tecklenborg, Beverley D / Teghararian, Jane D / Teichrob, David Rudy / Teixeira, Antonio Francisco / Tekbas, I Gokcen / Telfer, Peter G / Teoh, Flora Su-Yin / Teramoto, Akira / Teranishi, Eddy H / Tetz, Serena Michelle / Thackray, Angus Ross / Thakur, Sundeep / Tham, Wayne W H / Tham, Yvonne S Y / Thayaparan, Mootha / Therriault, Pierre J A / Thompson, Desmond J / Thompson, Janet M / Thompson, Russell D / Thomson, Alan M / Thorsen, J Alan / Thrasher, Cindy L / Tie, Xiao Mei / Tiearney, Nathan S / Tiemer, Rena M / Tingvoll, Robert J / Tjokro, Linawati / Tolentino-Flores, Giovanna / Tong, Walter Nai Ming / Tongol, Purita N / Toots, Diana Rita / Toplak, Ibolya V / Torres, Judit C / Tosino, Cornelio T / Toth, Pamela Jane / Traas, Donna L / Tran, George Phat Canh / Tran, Hang T T / Tran, Jessica A Chan / Trask, Evelyn J / Trotter, Gary A / Trump, Jackie D / Trumpy, Chris M / Tsang, Elaine M L / Tsang, Florence Shui Fun / Tse, Alice S L / Tse, Liza / Tso, Daphne Wai-Ling / Tsui, Arthur Chun Chung / Tsui, Louisa Mei Fan / Tung, Alan / Tup Chong, Fay M / Turner, Cynthia Ann / Turner, William A / Unger, Gordon L / Uyboco, Christine L / Van Balkom, Anne W / Van Dalfsen, Stephanie A / Van Der Ham, Lambertus Joe / Van Gool, John J / Van Gruen, David P / Van Iersel, Arn R / Van Randen, Sake / Van Spronsen, Leroy D / Vanderzyl, Jenny I / Vanloo, Keevin / Varga, Trevor J / Vekic, Sinisa / Velarde, Marissa B / Veltheer, M Cristina / Verhelst, Etienne D / Verigan, John D / Vickars, Karin / Vince, Douglas J / Vinuya, Rowena B / Virani, Robin A / Virani, Shokat I / Virdi, Cynthia K / Vo, Thuy Theresa / Vogels, Antoinetta P / Vrabel, Margaret A / Waese, Victor L / Wagner, Frederick W / Wahl, Richard K / Wai, Clara S Y / Wainwright, Eric S / Wakulchik, Edward G / Wall, K Joanne / Wallace, Fiona Myra / Walman, Terence R / Wan, Dongmei / Wang, Becky Yan / Wang, Da Peng / Wang, Jenny Cheng Rong / Wang, Jinghua / Wang, Lei / Wang, Ling / Wang, Lu / Wang, Yudi / Wang, Zhenjuan Joanne / Ward, John A / Wark, Gordon Barry / Warren, Sean M / Watchorn, Debbie Cheryl Lynn / Wates, Paul R / Watkins, Brendan / Watson, Gordon A / Watson, Hugh J / Weber, Heather L / Webster, P Angela / Webster, Scott F / Wedley, Evelyn E / Weir, Heather Marie / Weisner, Shelley A / Welch, Tracy L / Werner, Susan C / West, Christine D / Westover, Verne E / Weswick, Nicholas D / Wheadon, Paula M / White, Lillian M / White, M Margaret / Whitehead, Graham A / Whitehead, Vickie / Wiersma, Barb Ann / Wiesendahl, Ronald F / Wike, Sandra L / Wilband, Robert C / Wilczak, Rod R / Wilkinson, Tamara A / Williams, Ember R / Williams, Laura Catherine / Williams, Pamela R / Wilson,

Isabella R / Wilson, Michele J / Wilson, Richard J / Wisniewska, Wieslawa / Woldemariam, Menen / Wollman, Sandra / Wolstenholme, Walter J / Wong, Chi Keung Francis / Wong, Danny Ping Ho / Wong, Dennis K / Wong,

Edmund C / Wong, Edward Yue Sill / Wong, Francis Boon Chong / Wong, Henry / Wong, Irene Ngan Yuk / Wong, Jackie Yoke Hei / Wong, Jeremy Sau-Ling / Wong, Keith Yat-Chor / Wong, Lena / Wong, Lorna / Wong, Monica Man-Wah / Wong, Nancy Ah Lai / Wong, T C Patrick / Wong, Tim / Wong, Tosa Sui Bing / Woo, Willis K / Wooley, James Roy / Wortley, Melanie G / Wosk, Shirley Levy / Wozniak, Brenda / Wu, Aihong Helenah / Wu, Clare Yi Hsin / Wu, Hainong H / Wu, Hua / Wu, Louis Kin-Min / Wu, Mary Sin Yi / Wu, Philip C / Wu, Timothy Ming Fung / Wu, Waymand Huiwen

/ Wu, Zhong Qiang Wilson / Wynn Kerr, Erica Nicole / Wynne, Michael T / Wyntjes, Barbara M / Xiao, Susan Yi Min / Xie, Gao Rong / Xie, Ying / Xin, Yanqing Cindy / Xu, Li / Xu, Shuying / Xue, Cheryl Ai Yang / Xue, Freda Fang / Yaco, Perfecta G / Yang, Hong Yan Cynthia / Yang, Ingrid Ying / Yang, Jun / Yang, Li Lin / Yasin, Mohammed / Yee, Cecilia Y / Yee, Freeman J / Yee, Janet Sau Wan / Yeh, Shirley / Yelland, Peggy J / Yerxa, Brad J / Yeung, Kim Yin-Kum / Yin, Ting / Yip, Anna Kai-Man / Yip, Kevin K / Yip, Margaret Wai Man / Yiu, Paul Ka Fai / Yong, S Lian / Yoo, Victor Byung-Kyu / Young, Edwin Kwong-Hay / Young, Richard Grant / Young, Rosalin T / Yu, Gladys Oi-Fu / Yu, Jeanie M / Yu, Jennifer Shuci / Yu, Wing M / Yuan, Jinmei / Yuen, Denny Kwong Chong / Yung, Ying-Sang / Zacharias, Jacqueline J / Zelleke, Getu N / Zhanel, Marek / Zhang, Anita Lining / Zhang, Bob Baoqun / Zhang, Cong Jun / Zhang, Crystal Huaying / Zhang, Haiying / Zhang, Helen Huan / Zhang, Jianhua / Zhang, Ke Ru / Zhang, Lican / Zhang, Sharyl Ya-Fei / Zhang, Wei / Zhang, Ya / Zhang, Yao / Zhang, Yu Nancy / Zhu, Heidi X / Zhu, Lijing / Zhu, Yu / Zueva, Olga / THANK YOU.

38 outlook

S omeone once remarked that “reality is the leading cause of stress for those who are in touch with it.” The reality of the mod-

ern workplace is that it is a highly stressful environment, a problem that is often exacerbated by even more pressures in our personal lives.

Many issues potentially inhibit our abil-ity to work at our highest level. Physical and mental health issues can take many forms, including sickness, stress and ab-senteeism, and can, in extreme instances, lead to more severe problems such as depression and substance abuse.

One option organizations can consider to help employees address these prob-lems is an employee assistance program (EAP). An EAP is used to help employees cope with issues affecting their job per-formance.

The origins of these programs can be traced back to the 1940s. At that time, the emphasis was largely on addressing al-cohol abuse. By the 1980s, however, EAPs were being structured to help employees in a variety of areas such as relationships,

personal finance, legal troubles and work-life balance. This was also a time when or-ganizations shifted from managing EAPs internally to seeking external providers to administer the programs.

EVALUATING ThE rOI For some people, the value of an EAP is obvious given the broad scope of issues it can address. Others remain unconvinced. To make their case, many EAP proponents point to just one issue: stress.

Many studies have shown that stress can have profound mental or physical ef-fects, resulting in illness, reduced produc-tivity and absenteeism, and it can even cause chronic illnesses such as cardiovas-cular disease and depression. It can also trigger other health-related problems like poor diet and tobacco and alcohol con-sumption. Research has shown that half the people suffering from stress are prone to overeating and 18 per cent drink more alcohol than their less-stressed peers.

Naturally, organizations that pay for programs to help employees manage

stress and other mental health issues want to know that they are earning a positive return on their investment (ROI). While opinions are mixed, you can evaluate the benefits of an EAP against a range of criteria. The ROI is likely the most important of these and there is growing evidence that an EAP can result in savings that exceed the cost of the program itself.

According to the U.S. National Business Group on Health, a study showed that using EAP services lowered incidences of work loss in 60 per cent of cases, with an average savings of 17 hours per case. The study also indicated that user satisfaction among those covered by an EAP is gener-ally high. A national study published by EASNA – the Employee Assistance Society of North America – found that in follow-up interviews with more than 1,300 cases, 95 per cent of EAP users were satisfied with the assistance they received.

Following a survey of Canadian compa-nies with 100 or more employees in 2010, the Journal of Workplace Behavioral Health listed well-being, improved morale and reduced absenteeism as the top three reasons for having an EAP.

hIddEN BENEfITSAnother potential contributor to ROI that is harder to measure is the return that can occur in relation to avoided costs. An organization can realize significant savings by preventing incidents that may have had financial ramifications. This is particularly relevant for accountants. For example, consider the potential savings when an EAP is used to assist someone suffering from depression, a condition

The Value of an EAP Cga-BC launches new practitioner Counselling program for the ‘face of Cga’

By patrick schryburt

“practitioners are frequently regarded as the ‘face of Cga’ and it is therefore important that they function at the highest professional level. the pCp is one more way we can support them.”

Pamela Skinner, CGA-BC Director, Member Services & Public Practice

publicpracticeedifier

outlook 39

that can lead to reduced productivity or even failure to properly perform the requirements of a job.

CGA-BC’S PrACTITIONEr COUNSELLING PrOGrAMWhile the merits of an EAP may be com-pelling, many CGAs who work in public practice do not have access to an EAP through their firms. CGA-Canada’s national Professional Liability Insurance program once included a personal support com-ponent, but this was discontinued a few years ago.

CGA-BC moved to fill this void earlier this year when it established the Practitioner Counselling Program (PCP) for all CGAs registered in public practice in B.C. The PCP provides eligible practitioners and their families with access to confidential short-term counselling services to help them resolve a personal, family or work-related concern.

Edward Tanaka, CGA-BC’s Manager, Regulatory Practices, believes the PCP can provide assistance to practitioners before it’s too late. “Public practice can be a highly stressful occupation and there are many issues that could potentially inhibit a prac-titioner’s ability to work at their highest level,” Tanaka says. “With the PCP in place, members will be able to address their per-sonal situations and perhaps prevent them from deteriorating to a point where the Association is called on to intervene.”

Pamela Skinner, the Association’s Direc-tor, Member Services & Public Practice, also notes that the PCP can help strengthen the reputation of all CGAs. “Practitioners are frequently regarded as the ‘face of CGA’ and it is therefore important that they function at the highest professional level,” she says. “The PCP is one more way we can support them.”

For additional details about the Practitio-ner Counselling Program, visit the CGA-BC website or contact the Association’s Public Practice team.

fees and Insurance deadlinesPublic Practice registration fees are due on or before July 1, 2013. Renewal of professional liability insurance is due on or before August 1, 2013. Invoices for the Public Practice registra-tion fee will be mailed on May 1 and the Asso-ciation’s insurer (AON Reed Stenhouse) will send you a renewal notice in June. An administration fee of $150 will be levied for public practice fees unpaid by July 1. A separate administration fee of $150 for failure to renew professional liability insurance by August 1 will be levied. If public practice registration fees and/or professional liability insurance premiums remain unpaid 30 days after the due date, the member is, without notice, deemed to have resigned from public practice unless written notice of extenuating circumstances is received within 30 days from the original due date. Please note that member dues are also payable on or before July 1 each year, after which a $150 administra-tion fee applies. If annual dues remain unpaid after July 31, the member is, without notice, deemed to have resigned from membership. Members who have resigned are automatically deregistered from public practice as a Certified General Accountant.

Auditor Services for 2013 B.C. Provincial Election If you intend to provide auditing services for a candidate, political party or constituency as-sociation for the B.C. provincial election on May 14, 2013, refer to the Elections B.C. web-site, at www.elections.bc.ca, for the Auditor’s Guide.

Sr&Ed Program to Begin Pilot Project for Pre-Approval ProcessThe Scientific Research & Experimental De-velopment (SR&ED) tax incentive program is improving the predictability of the outcome of SR&ED claims. The pilot project begins in the spring of 2013. For further information, visit the CRA website.

resources, courses and tools of the trade

practiceupdate

What is the PCP?The Practitioner Counselling Program (PCP) is a service that offers short-term counselling for a broad range of issues. The service also offers assessments and referrals for treatment of serious or chronic emotional, relationship, behavioural or psychiatric concerns.

What can you expect from PCP counselling?Your call will be answered live, 24 hours a day, seven days a week by a master’s level counsellor who will talk with you about your reason for calling and assess the level of intervention required to address your issue or need. The counsellor can provide immediate crisis support as needed, schedule you for counselling or help you find the right specialized resource in your community.

Who is eligible to use the PCP?The program is available to eligible practi-tioners currently registered in the practice of public accounting and their immediate family members, including a cohabiting partner and dependent children.

Who provides the counselling services?PCP services are provided by Family Services Employee Assistance Programs (FSEAP) and are paid for by CGA-BC. FSEAP’s provider network is made up of highly qualified and professional counsel-lors, all of whom hold a master’s or doctor-ate degree in psychology, counselling psychology, marriage and family therapy, or social work. Each counsellor has a minimum of five years of clinical experi-ence and is registered with a professional association.

Is the service confidential?Yes, your use of the PCP and any informa-tion collected is completely confidential within the full limits of the law. Counsel-lors and consultants do not release any information without prior written consent except to protect life and when ordered to do so by a court of law.

how can you access the service?Simply call the toll-free line: 1-800-667-0993

Source: Family Services Employee Assistance Programs

faQ

40 outlook

currentassetsMagnetic Light Switch CoverIt’s a little ironic that in this age of complex technology, the small innovations often mean the most in our day-to-day lives. Case in point, this super handy invention can seamlessly become part of your daily routine and help provide an ongoing answer to one of life’s great mysteries: “Where are my keys!?” thinkgeek.com/product/ea55/

Shower Shock Caffeinated SoapNow you can start the morning caffeination process in the shower! This vegetable-based glycerine soap contains caffeine that’s absorbed by the skin as part of the morning bathing process! What a brilliant way to wake up! thinkgeek.com/product/5a65/

Safe kitchen TimerThis kitschy item resembles a combination safe-lock, but works as a standard kitchen timer. It’s got a magnetic backing for easy attachment to any metal surface in your kitchen.thinkgeek.com/product/eee1/

Tick Tock Bluetooth Alarm Clock StereoThis great little accessory allows you to stream music from any Bluetooth Enabled device. It’s also equipped with an international FM radio tuner and comes equipped with two 360-degree omni-directional speakers. The LCD display features the selected audio, date and time. The alarm clock boasts five presets including a sleep function. thinkgeek.com/product/f0ae/

Pizza-Boss 3000 Pizza CutterThis hand-held circular saw shaped pizza cutter is a brilliant invention. It’s razor sharp, dishwasher safe, and a must-have for those DIY home-pizza projects. thinkgeek.com/product/eaba/

Withings Smart Baby Monitor for iPhoneThis is a great innovation. Using a downloaded app and associated digital camera, this device allows you to watch your baby in high-resolu-tion video with high-end sound. You can also play lullabies, talk to your baby from elsewhere in the house or while out of town, turn the nightlight on and off and receive alerts for mo-tion, sound and temperature. thinkgeek.com/product/ed6a/

By trevor hargreaves

> >

>This issue’s Current Assets are a collection of clever and innovative devices that are more effective or offer additional functions than similar devices you already own.

$6.99

$20.99

>>

>>

>>

$79.99 $299.99

$11.99 $14.99

42 outlook

snapshotsTop left: CGA-BC’s Chair of the Board of Governors Candace Nancke, FCGA, was joined by First Vice-Chair David Sale, FCGA, (far left), Communications Director Edward Downing and Chief Executive Officer Gordon Ruth, FCGA, (far right), dur-ing the budget lock-up..

Top right: CGA-BC’s Budget Response Team stressed that good debt management must remain on the government’s radar. “We like this direction as it shows willing-ness by government to say ‘no’ and limit spending increases, and it recognizes that the province must stay on track for the future,” Mrs. Nancke said.

Budget Lock-up 2013Bottom left: CGA-BC Chair Candace Nancke, FCGA, presents the CEO Award to Christine Day, CEO of Lululemon, at Business in Vancouver’s 2012 BC CEO Awards.

Bottom right: With the annual CGA Conference less than six months away, Dylan Rickard, CGA, Erica Knutsen, CGA, Karen Ross, CGA, and Allan Wong, CGA, are already in a Whistler mood.

Celebrating Excellence

Conference 2013

outlook 43

Bottom right: Michael Choy, CGA, (left), receives commen-dation from George Yip, CGA, (right), after volunteering his time for a tax presentation at the Chinese Cultural Centre in Vancouver.

Middle right: Saskia Muller, CGA, (right), Partner with Gal-loway Botteselle & Company.

Top left: Saadig Daya, CGA, (far left), an accountant with Azim Dahya & Company, CGA, networked with many of the more than 100 students from UBC who attended the popular annual recruiting event.

Bottom left: CGA-BC Past Chair John Nagy, FCGA, of Reid Hurst Nagy Inc., CGA.

Top right: CGA-BC Board Member Brian Ellis, CGA, spoke about career opportunities with the Canada Revenue Agency.

Giving Back

UBC Connect

44 outlook

partingshot

In each issue of Outlook, we profile a member or CGA student who is helping to build the CGA brand. This month we spoke with

Business Owner, President of the Pemberton & District’s Chamber of Commerce and Chair of CGA-BC’s 2013 Conference Committee

Karen ross, Cga

you are the owner of the Esso station in Pemberton. What do you enjoy most about owning your business?I enjoy the flexibility that comes with owning my own business. I can work from home, set my own work schedule and determine my priorities. Every day there are new opportunities to challenge myself, be creative and learn something new about running a small business. It also affords me the opportunity to live where I want to live and spend more time doing the things I love to do.

What do you enjoy the least?As much as I have flexibility owning my own business, it is a 24-hour-a-day, 7-day-a-week commitment. The line between work and home life can be a bit blurry so it does take some effort to maintain a healthy work/life balance.

you previously worked for CCH Canadian Limited. What should CGAs consider when purchasing accounting software and other financial information tools?The most important thing to con-sider is the return on investment. To make the right choice, however, a firm needs to think about more than just the upfront cost of the software, training and support. A large component of the cost is the time a firm will spend in planning and implementing the application. When choosing a vendor they should ensure that the vendor has the resources to support them through these stages and in the future. I felt very fortunate to work with such an intelligent and pas-sionate group of people at CCH.

What unique challenges does Pemberton face in stimulating economic activity and business growth?This is a question we are con-stantly asking and it’s exacerbated by the fact that we have three local government bodies. The challenges – and the solutions – are rooted in economic growth and diversification. To a large de-gree we are doing that success-fully. Forestry is still an important aspect of our economy, but tourism and its related services now employ the highest percent-age of residents. We have also recently identified technology as a growth industry, with many tech professionals attracted to our city as a place to live. Finally, Pemberton has always been a farming community well known for its disease-free seed potatoes, and it has recently become better known for its fresh produce and beef. Our local farms are now shipping products almost daily to restaurants in Whistler and Vancouver.

What motivated you to volunteer as Chair of the 2013 CGA Conference Committee?I volunteer as Treasurer of the Pemberton & District Health Foundation and Treasurer of Community Futures Howe Sound and it has proven to be very rewarding. I felt that I could contribute since this year’s con-ference is in Whistler and I have a good knowledge of the area. Also, I have attended several con-ferences and enjoyed them very much. By volunteering my time I can give back to the Association.

outlook 45

What are you most looking forward to at the conference?The conference is always such a great event. I am especially looking forward to the keynote presenta-tion’s political roundtable, but the best part is the people. I have been a CGA since 1986 and have met so many great people along the way. Each year at the conference I get a chance to see everyone and to make new friends.

Why did you choose CGA for your professional accounting designation? I chose the CGA designation because it gave me the flexibility to earn the designation while work-ing. As I progressed through the program, I realized that holding this designation would offer many op-portunities. Having the credibility of being a CGA has given me a very interesting and rewarding career.

What is your ‘elevator pitch’ to anyone considering moving to or visiting Pemberton?If you love the outdoors you will love Pemberton. We are surround-ed by majestic mountains, fields, forests, lakes and rivers that leave visitors in awe. But the real beauty is in the community. Pemberton is a very family-oriented and active community with numerous recre-ation opportunities. As one of the fastest-growing communities in B.C., Pemberton offers a wealth of opportunities for businesses plan-ning to relocate or expand.

What advice would you give to anyone considering making the change to small-town living?If it is the lifestyle you want, the

sooner you do it the better.

Do you have a personal mantra? Value your time. Take control and make it count.

What are your favourite hob-bies? One of the main reasons I moved to Pemberton for was the outdoor life. I love to ski, both downhill and cross country, and I like golfing and hiking in the summer. I also love to garden. We have a small hobby farm with chickens and plan to raise two cows this year.

What’s the last good movie you saw? Good book you read?Life of Pi was a visually beautiful movie with an interesting and thought-provoking twist at the end. The Power of Habit by Charles Duhigg investigates how habits form, how to build new habits and how to change old ones. I found this an interesting read with good information about why we do what we do, some practical advice on how to replace a bad habit with a good one and tips on resisting advertising.

Earlier you spoke about how being a small-business owner required some effort to main-tain a good work/life balance. What’s the secret?There are a few rules that really help. Live where you want to live so that the things you enjoy in life are close by. Enjoy your work. Have flexibility in your work schedule. Value your time. And finally, it’s important to know how to say ‘no’ so you do not take on more than you can handle.

I have been a CGA since 1986 and have met so many great people along the way. Each year at the conference I get a chance to see everyone and to make new friends.

1

THE PRI D

E OF ON

E

O

F ONE

1 OF O N E

Number of active Gmail users globally, making it the leading email pro-vider worldwide:

425 millionTotal email traffic per day worldwide:

144 billionPercentage of all email traffic that is spam:

68.8%Percentage of all spam that is about pharmaceu-ticals, the top category of all spam:

50.76%

Number of email users worldwide:

2.2 billion

Number of all domain name registrations around the world:

246 million

Portion of those that were .com domain names at the end of 2012:

100 million

Number of .org domain names at the end of 2012:

9.7 million

Number of monthly active users on Facebook, passed in October:

1 billionNew photos added every day to Facebook:

300 millionPhoto content added to Facebook every month:

7 petabytes

Monthly active users on Twitter, passed in December:

200 millionAverage number of tweets sent every day throughout 2012:

175 millionNational heads of state that have a Twitter account:

123 Number of re-tweets of Barack Obama’s tweet “Four more years” (the most re-tweets ever):

819,000

46

YOU’VE GOT MAIL

DOT COM

MORE SOCIAL THAN EVER

MORE THAN HASHTAGS

morethanNumbers

Source: pingdom.com

1,000,000,000,000,000Number of bytes in a petabyte:

Source: pingdom.com

Be the one to advise your clients...or someone else will.

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Toll Free: 1.888.880.2266 Email: june@trustedadvisor.ca

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Recent Revenue Canada (CRA) Federal legislation now allows business owners to fully tax deduct 100% of their healthcare costs as a business expense using a Private Health Services Plan.

Who qualifies?Anyone who owns a business of any size, employees and dependents. No health questions or age limits. This is not insurance..

What’s covered?100% of virtually all dental and medical expenses. Visit our websitewww.trustedadvisor.ca for a complete list

What’s the cost?There is a one-time set-up fee plus applicable taxes. The additional cost is 10%administration fee plus applicable taxes, depending on which province you live in.

Who uses a Private Health Services Plan?Business owners who:

> do not qualify for group insurance or find it too expensive> find group insurance coverage too restrictive; i.e.; orthodontics> have sick child or spouse> want front of line treatment> want to write-off child support relating to healthcare expenses> large groups who have been struggling with significant cost

increases each year.

Healthcare Costs $1600 Healthcare Costs $1600

(3% of net income) Deduct $1500 Admin Fee (10%) $ 160

Available for credit $100 Tax-deductible total $1760

Tax Credit* $25 Tax Deduction$1760EXAMPLE:Net income of $50,000 per year with family medical expenses of $1600

*Based on a combined Federal and Provincial rate of 25%.

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MRINaturopathNursing Home (incl.board & meals)OpticianOral SurgeryOrthodontistOrthopedistOsteopathOut-of-CountryMedical ExpensesPhysicianPhysiotherapistPrescription MedicinePsychiatristPsychologistPsychotherapyRegistered MassageTherapyRenovations &Alterations toDwelling (for severe &prolongedimpairments)Special School Costsfor the HandicappedSurgeonTransportationExpenses (relative tohealth care)ViagraVitamins (if prescribed)WheelchairX rays

A partial list of qualified expenses:

Note: This is a partial list. All allowableexpenses must qualify as outlined in theIncome Tax Act

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She came to us.

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