Daryl is a senior manager at KPMG with over 30 years’ experience in indirect tax. Prior to joining KPMG in 2017, Daryl was an Expert Advisor with the Department of Finance for 6 years. Daryl assisted in the development of the framework for bringing in the HST to Ontario and British Columbia and was the lead policy advisor for implementing the HST for real estate and housing in Ontario and British Columbia. Prior to that Daryl was the Industry Sector Specialist for Real Property with the Canada Revenue Agency for 12 years, specializing in the application of GST/HST to both residential and commercial developments. In this capacity Daryl was responsible for developing CRA’s administrative policy and providing precedent-setting rulings on some of the most complex GST/HST issues involving real property, including mixed use properties and specialized forms of housing such as long-term care facilities. While at the CRA – HQ, Daryl was a frequent speaker and workshop facilitator providing regular real property updates to the regional CRA staff across Canada.