I worked for 33 years with the CRA. In particular, I worked for the Income Tax Rulings Directorate as an income tax specialist in the area of personal trusts, corporate financing, corporate reorganizations, renewable energy and the tax incentives for the natural resources industry. I have issued numerous advance income tax rulings on loss consolidations, butterfly reorganizations, internal reorganizations, trust and partnership reorganizations. I was involved in identifying avoidance transactions and working with the Department of Finance in drafting legislative amendments to the Income Tax Act. Since my retirement, I have been working as a part-time tax consultant, an Adjunct professor of Corporate Taxation and have recorded a training video on the Disability Tax Credit. I enjoy sharing my knowledge and experience with other CPAs.