Garth is a partner with the Ottawa-based CPA firm Welch LLP. In addition to heading up the firm’s commodity tax practice, Garth also provides accounting and tax advice to a number of owner-managed businesses and regional and national public service bodies. Garth is a tutorial leader and instructor for CPA Canada’s In-Depth GST Course as well as an instructor for CPA Ontario’s annual Professional Development program. He has also presented several papers at CPA Canada’s annual Commodity Tax Symposium. Areas of interest for Garth include the application of GST/HST to real estate transactions and to supplies made by charities, associations and other not-for-profit organizations.