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.


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


John Oakey, CPA, CA, TEP, CC
Partner, Tax, Baker Tilly Nova Scotia Inc.


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

Michael Cadesky, FCPA, FCA (past chair)
Managing partner, Cadesky & Associates LLP

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

Pascale Chevrefils, CPA auditrice, CA
Director, Monitoring and Professional Practice, Taxation, CPA Quebec Order

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

Manu Kakkar, BSC (Hons), CPA, CA, TEP, MTax
President, Kakkar CPA Professional Corporation

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

Murray A. Mikulak, FCPA, FCA 
Partner, Mikulak & Hill LLP

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

Bruce Ball, FCPA, FCA, CFP, TEP
CPA Canada Tax Advisory Committee Chair
Vice-president, Taxation

Vivian Leung, CPA, CA
Senior Principal, Taxation

Fabio Bonanno, CPA, CA
Principal, Taxation

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