CPA Canada small and medium practitioner tax committee

Chartered Professional Accountants of Canada (CPA Canada) identifies and addresses income and commodity tax matters affecting small and medium accounting organizations in Canada through its Small and Medium Tax Practitioner (SMP) Committee.

This committee acts as a resource to enable CPA Canada to respond to the needs of CPAs who own or work in smaller firms, by considering existing and proposed government activities in income and commodity taxation from the viewpoint of small and medium-sized tax practitioners.


Michael Cadesky, FCPA, FCA
Managing partner, Cadesky & Associates LLP


Bruce Ball, FCPA, FCA, CFP, TEP
National tax partner, BDO Canada LLP

Craig Bell, CPA, CA
Managing director, Tom Capital Associates Inc.

Guy Carbonneau CPA, CA, M.fisc
Associate partner, Tax Department, Hardy, Normand & Associés

Pascale Chevrefils, CPA auditrice, CA
Advisor, Taxation Programs and Standards, CPA Quebec Order

Darrell Cochrane, CPA, CGA
Darrell B Cochrane & Associates Inc.

Ken Laloge, CPA, CA, TEP
Incorporated partner, Crowe MacKay LLP

Murray A. Mikulak, FCPA, FCA (past chair)
Partner, Mikulak & Hill LLP

Kim Moody, FCPA, FCA, TEP
Director, Canadian Tax Advisory Services, Moodys Gartner Tax Law LLP

Hugh Neilson, FCPA, FCA, TEP
Director, Taxation Services, Kingston Ross Pasnak Chartered Accountants LLP

Denis St-Pierre, FCPA, FCGA
Associé - Fiscalité / Tax Partner, EPR Bathurst

Joseph A. Truscott, CPA, CA, TEP, CMA, BBA
Joseph A. Truscott, Professional Corporation

Staff Liaison

Gabe Hayos, FCPA, FCA, ICD.D
CPA Canada Tax Policy Committee Chair
Vice-president, Taxation

William Dobson, CPA, CA
Special advisor, Tax

Vivian Leung, CPA, CA
Program director, Tax Education

Learn more about the CPA Canada Small & Medium Practitioner Tax Committee terms of reference.


Chartered Professional Accountants of Canada (CPA Canada) annually offers its views on priorities for the federal budget. Review past submissions of pre-budget briefs and consultations, and post-budget release opinions and commentary.

Our Firm Directory allows you to search for Canadian CPA firms using our interactive map as well as other criteria.

Jointly presented by CPA Canada and CPA Ontario, The ONE is the must-attend, multi-track event of the year, designed for all CPAs who want to be at the top of their game.