Instructors - AJAG™ Professional Development

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

David Baker, CA

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

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

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

David has been an AJAG instructor since 2006.

Rino Bellavia, CPA, CA

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

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

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

Rino has been an AJAG instructor since 2004.

Sunira Chaudhri, BSc, LL.B

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

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

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

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

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

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

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

Stephen Chesney, FCPA, FCA

Stephen is a partner in the firm Parker Garber & Chesney, Chartered Accountants and currently specializes in the field of condominium corporations. Presently the firm is appointed as auditors for over 350 condominiums corporations in Ontario and is well known in the condominium industry.

Stephen has been teaching courses to other Chartered Accountants on the subject of accounting and auditing of condominium corporations and as well has taught accounting courses for the MBA program at York University.

He had recently been asked to be the chairman of a task force for the Institute of Chartered Accountants of Ontario that had been re-writing the book of guidelines regarding the accounting and auditing of financial statements for condominium corporations. The guidelines were released in late 2008. He is currently a member of the committee that is updating those guidelines.

Stephen currently sits on the Condominium Management Standards Council for the Association of Condominium Managers of Ontario (ACMO) and also sits on the Discipline Committee of ACMO. Stephen is a professional member of the Canadian Condominium Institute.

Stephen has written many articles on the subject of condominium corporations and in April 2013 he started a column in the Toronto Sun newspaper entitled “Condo Corner”.

Andrew Feldstein, LL.B

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

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

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

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

Mark Feigenbaum, Esq., CPA, FCPA, FCA

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

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

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

Angelo Gentile LL.B

Tax Partner at Aird Berlis

Angelo is a member of the firm’s Tax Group. His practice focuses on tax litigation and commodity tax, including goods and services tax/harmonized sales tax (GST/HST) and provincial sales taxes. Angelo has extensive experience in resolving tax disputes involving GST/HST, income tax, CPP/EI, excise taxes, Ontario land transfer tax, Ontario employer health tax and Ontario tobacco tax.

Angelo is a natural problem solver. His deep knowledge and personable approach allow him to resolve his clients’ tax issues and disputes on an expedited basis, particularly when negotiating with the Department of Justice and the Canada Revenue Agency. His open and honest communication quickly instills in his clients a confidence that he is looking out for their best interests.

He has been successful in resolving a wide range of tax disputes at early stages of the process. Particularly in the field of GST/HST, Angelo’s in-depth knowledge of the legislation, coupled with his practical knowledge of the tax litigation process and the CRA administrative decision-making process, allows him to arrive at creative solutions to tax disputes that would have otherwise proceeded to trial. However, if a dispute cannot be resolved before trial, Angelo has experience representing clients before the Tax Court of Canada, the Federal Court, the Federal Court of Appeal and the Superior Court of Justice. Angelo also represents clients in making voluntary disclosures with the CRA and the Ontario Ministry of Finance.

Angelo advises Canadian and non-resident clients across a variety of industries, including real estate, financial services, retail, natural resources, health care, energy, communications, technology and manufacturing. In addition, Angelo advises clients in the charitable and not-for-profit sector.

John Grummett, CPA, CA

John has approximately 25 years of national and international tax experience including 9 years as a tax partner at Grant Thornton LLP. He has considerable experience in areas of SR&ED, estate planning and corporate reorganizations.

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

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

John is a tax partner at Taylor Leibow LLP.

Marcus Guenther, MBA, CPA, CA

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

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

Manu Kakkar, CPA, CA, TEP, MTax

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

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

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

Howard Landau CIRP, LIT, MBA

Howard Landau, CIRP (Certified Insolvency and Restructuring Practitioner), LIT ( Licensed Insolvency Trustee), MBA (Schulich – York University- 1989), BA McGill University (1986), specializes in consumer insolvency work.

Howard has been a licensed trustee since 1996, which he obtained after spending five years with the Office of the Superintendent in Bankruptcy, the federal regulator of the bankruptcy and insolvency process.

Before becoming the co-founder of the consumer debt solution practice of Dodick Landau Inc. in June 2014, Howard spent twelve years as a trustee including seven years as a partner at Killen Landau & Associates Ltd. where his primary focus was consumer debtor work in both Scarborough and the Greater Toronto Area.

Howard considers himself an expert in dealing with personal income tax debt and other CRA debt that individuals are faced with. He has also spent considerable time in Bankruptcy Court dealing with matters involving CRA, and other major lenders. He has done numerous seminars both in person and online for different industry groups including mortgage brokers, paralegals and tax accountants.

Howard meets regularly with debtors seeking relief from debt and offers them the best advice needed to solve their debt problems.

"I’ve met with literally thousands of debtors over the years," Howard notes, "and I have always enjoyed comparing the look on our customers’ faces when they first come to see us, with the absolutely-relieved look they have after hearing what they needed to hear from us to solve their debt problems".

In addition to being a debt solution expert, Howard is a proud husband and father of two young children, and spends as much time as he can with his family when not playing hockey, reading French books or playing guitar, his other passions in life.

Mary Massarella, CPA, CA

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

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

Marni Pernica, LL.B.

Marni’s sensible and sensitive approach to estate planning enables her to devise clear and effective plans that meet the needs of her clients and their families. She is attentive to her clients’ corporate and personal concerns and presents them with options to resolve issues and maximize wealth distribution.

Marni is a member of the Tax Group and Estates & Trusts Group. Her practice focuses on wills, trusts, estate administration, succession planning, estate and tax litigation and related areas of tax law.


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


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

Gilad Perry

Gilad is a forward-thinking executive with 20 years of experience in enterprise-wide information technology. He brings a background of consulting, delivery, and sales, which he used to build skilled services organizations and deliver complex, multi-million-dollar projects at companies like KPMG and Amdocs—including managing large-scale Canadian cybersecurity initiatives.

Gilad is always happiest with a paddle, bow, or power tool in hand. And he likes to do the heavy lifting— at CrossFit and for his clients.

Louise Summerhill, LL.B

Admitted to the Ontario Bar: 1990

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


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

Special Designations

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

Recognized for legal ability and ethical standards by Martindale-Hubbell

Teaching Engagements

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


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

Community Involvement

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


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

David Town, CHRP

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

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

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

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

Perry Truster, FCPA, FCA

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

Avinash Tukrel

Avinash has over 15 years of international transfer pricing experience gathered in Canada, the United Kingdom (UK), Malaysia, Australia and India. He has led numerous transfer pricing planning, compliance, operationalization and controversy management engagements. Avinash has had clients in the pharmaceuticals and life sciences, technology, content and media, consumer and industrial products, oil and gas (O&G) as well as diversified services sectors.

Avinash’s transfer pricing experience covers all aspects of the transfer pricing lifecycle, including:

  • Transfer Pricing Planning: set up inter-company pricing models and policies that enable a holistic alignment of the value chain to the operational and tax aspects of a business;
  • Transfer Pricing Compliance: preparation of transfer pricing documentation in accordance with country specific regulations, the OECD’s BEPS Action 13 Global File and Local Files as well as Country-by-Country Reporting (CbCR) for a number of Canadian, US, UK, Malaysian and Indian head-quartered corporations and their global subsidiaries;
  • Operational Transfer Pricing: review transfer pricing outcomes in context of policies including year-end position(s), statutory and book to tax adjustments, inter-company agreements and integration of financial systems;
  • Controversy management: strategize responses to local country transfer pricing audits including Competent Authority support and Mutual Agreement Procedures (MAP) and where appropriate proactively engage with tax authorities on the use of Advance Pricing Arrangements (APA’s).

He has worked with clients on a wide range of inter-company transactions involving purchase and sale of goods and services, employee secondments, intangible property licensing and transfers, and financing, among others.

Amit Ummat, LL.B., LL.M.

Amit is Principal Counsel of Ummat Tax Law. Amit is an accomplished litigator with extensive experience in income tax and GST/HST litigation. He specializes in litigating tax cases and advising on tax disputes with the Canada Revenue Agency.

Amit ardently advocates for his clients to advance their position and seeks creative solutions to his clients’ tax disputes. Amit is invested in his clients’ tax problems and takes up their cause with unremitting focus. Amit is familiar with tax issues arising in many industries, including banking, manufacturing, commercial leasing, transportation, and resources. He advises clients on all tax disputes, including the following:

  • Helping individuals and corporations manage tax audits, including handling interactions with CRA auditors;
  • Negotiating and, when necessary, challenging demands for production of documents to tax authorities;
  • Protecting privilege for documents and other pertinent information;
  • Representing taxpayers in Court;
  • Negotiating favourable settlements with the CRA and their lawyers;
  • Making taxpayer relief submissions;
  • Exploring rescission or remission orders; and
  • Dealing with competent authority officials in respect of international tax disputes.

Amit regularly presents at tax and non-tax conferences on tax matters and regularly writes about tax topics.

Elise Visco LL.B & William Francis LL.B

Elise Visco has practiced exclusively in the area of family law since her call to the Bar in 2017. She joined Jacqueline M. Mills’ practice in 2019.

Elise attended Osgoode Hall Law School where she completed the Osgoode Mediation Intensive specializing in family law. During her second and third year of law school, Elise assisted low income clients with their family law matters through the Pro Bono Students Canada Family Law Project. She spent the summer after her first year in Freetown, Sierra Leone working with the Defence for Children International.

Prior to joining Ms. Mills’ practice, Elise was an associate in the family law group at a mid-sized Toronto law firm. She received a Bachelor of Science with a minor in Italian from the University of Guelph.

Elise is an avid reader of both fiction and non-fiction and participates in a monthly book club. In her spare time, she enjoys cooking and traveling to destinations across the globe.

William Francis - Utilizes his experience regarding child support & spousal support claims, complex property & equalization matters, custody & access conflicts, domestic contracts, settlement agreements and various other family law areas.

Howard Wasserman, CPA, CA, TEP, CFP

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

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

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

Andrew Winton, LL.B.

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

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

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

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