Elena is a senior manager with KPMG LLP and an associate with KPMG Law LLP who practises out of the Toronto office. Prior to joining KPMG LLP/KPMG Law LLP, Elena was an associate in the international trade, customs and commodity tax group of a national Canadian law firm. Elena has extensive experience advising in the areas of GST/HST, retail sales tax (PST), land transfer tax, and employer health tax to clients across all sectors. She also regularly represents clients in audits, objections and voluntary disclosures with the Canada Revenue Agency and the Ministry of Finance, and in appeals before the Tax Court of Canada. In addition, Elena is involved in all areas of law relating to property assessments and municipal taxation. She represents property owners and tenants on appeals of property assessments, assists with the filing of tax rebate applications, advises non-profit and charitable organizations on matters of exemption from taxation, and provides advice to clients on the changes and implications of legislative amendments and property tax policy reform.