The Family Farm Business Advisor

practiced in the area of income tax law for a number of years in Winnipeg Manitoba and Calgary, Alberta. Dale's practice focuses on corporate tax planning and tax, estate and succession planning for business owners. He grew up on a family farm near Starbuck, Manitoba has a Diploma in Agriculture and farmed for a number of years before obtaining his law degree. A portion of his practice is devoted to providing legal advice to agricultural and rural-based business clients.

Lyle Atkins, C.F.P., R.F.P.

is the President of Independent Financial Counselors, Inc. His company is one of the few established "fee only" financial counseling firms in Canada. Lyle is the past Vice President of Education for the Canadian Association of Financial Planners (National). He also does financial planning and educational seminars for banks, trust companies, brokerage firms and government departments such as the Department of Agriculture Food and Rural Initiatives.

Victor Bergmann, C.G.A.

is a principal with Deloitte & Touche, Chartered Accountants in Winnipeg. His rural roots and familiarity with agriculture together with his technical training and experience enable him to practice as advisor to many businesses in various farming sectors. He enjoys presenting seminars on business and tax matters.

Terry Betker, P.Ag., C.A.C.

is a partner with Meyers Norris Penny, Chartered Accountancy firm. He is a Certified Agricultural Consultant and has provided agricultural financial analysis for the Manitoba and Alberta Farm Debt Review Boards and the Manitoba Mediation Board from 1987 to 1992. Terry created Backswath Management Inc., a company that provided financial services to farmers and agri-businesses from 1991-1998. Backswath merged with Meyers Norris Penny in 1998. Terry has more than 17 years experience as a grain and oilseed producer.

Brenda Borley, B. Comm.

is a graduate of the University of Manitoba's Commerce faculty. She has over 15 years of experience with financial institutions and is worked as a Senior Financial Analyst with the Farm Credit Corporation.

Mona Brown, B.A., LL.B.

practices Agribusiness Law; Farm; Estate and Tax Planning; Family Law; Real Estate; Corporate and Commercial Law and Wills and Estates as a partner in McCarthy and Brown in Carman, Manitoba. She also has her certificate in Arbitration and has arbitrated many disputes, particularly in the business and agricultural areas. She was raised on a grain farm at Letellier. She and her husband actively farm at Sperling, Manitoba.

John W. Burgess, B.Comm. (Hons), C.A., LL.B

holds a Bachelor of Commerce degree from the University of Manitoba. He received his Chartered Accountancy designation in 1983, his Bachelor of Law degree in 1984, and was called to the Bar in the Province of Manitoba in 1985. He has a successful practice in Brandon featuring Corporate/Commercial, Real Estate Conveyancy and Wills and Estates.

Florence Carey, B.A., LL.B.

was awarded the Gold Medal on completion of her Bachelor of Laws from the University of Manitoba in 2000. She grew up on a farm near Deloraine, Manitoba, and obtained her Bachelor of Arts from Brandon University. She completed her articles at Aikins, MacAulay and Thorvaldson law firm and was called to the Bar in 2001. She continues to practice law as an associate lawyer in the Tax Group at Aikins. Her chosen areas of practice are taxation, estate planning and wills, charities, and corporate and commercial law.

David Christianson, B.A., C.F.P., R.F.P., T.E.P.

is a principal with Wellington West Total Wealth Management Inc., fee only financial advisor. A planner since 1982, he also writes the weekly column Dollars and Sense for the Winnipeg Free Press. He is also a frequent commentator on television, in newspapers such as the Globe and Mail and the Financial Post Magazine.

Tom Dooley, LL.B.

is a partner in the law firm of Aikins, MacAulay & Thorvaldson, practising in corporateand commercial areas, with an emphasis on agricultural related industries, co-operatives and not-for-profits, and administrative law. He has lectured across Canada regarding producer-marketing boards and is an adjunct Professor in the Department of Agriculture Economics and Farm Management at the University of Manitoba.

Michael Ellenwood, B.Comm., C.A.

presently works for KPMG accounting firm in British Columbia. He has been a chartered accountant since 1989 and offers taxation services in the areas of estate planning, succession, planning and dispute resolution in Canada and the U.S., compliance, restructuring, purchase and sale. He has advised farmers and other agri-businesses in British Columbia, Alberta and Manitoba.

Cameron D. Funk, LL.B., B.Th.

Has worked with a Winnipeg law firm and currently works for the province. He was raised on a third generation grain and bison farm in Hague, Saskatchewan.

Rob Gamble, Assc. Dip. (Agr.), BSc Agr

is the Provincial Specialist in Finance and Business Structures for the Ontario Ministry of Agriculture and Food. Raised on a dairy farm in the Ottawa Valley, Rob joined OMAF in 1986. He is a regular contributor to the farm press, has authored 22 factsheets on farm business issues and co-ordinates the Ontario Farm Tax and Business Seminars series. Rob's area of specialty is farm taxation.

William S. Gardner, B.A., LL.B.

practices exclusively in the area of Labour and Employment Law at Pitblado law firm. He graduated from Princeton University in 1970 with a B.A. in History. He obtained his LL.B. from the University of Manitoba and was called to the Bar in Ontario in 1976 and Manitoba in 1980. He articled at Fraser and Beatty and the Ontario Labour Relations Board, practiced with McMillan Binch in Toronto. Mr. Gardner has extensive experience in all aspects of Labour and Employment Law. He has written and lectured extensively on a variety of labour relations and employment subjects relating to private and public institutions.

Robert B. Giesbrecht, B.A., LL.B., A.C.C.I.

is a partner with Pitblado. He is the course head for the wills and estates section of Manitoba Bar Admission course and the author of Mortgage Remedies chapter of the Manitoba Bar Admission materials. He has a number of farm and agri-business clients.

Robert V. Gigiel, B.Comm. (Hons.), F.C.S.I.

is a licensed commodity futures and options broker, stock options broker, professional financial planner, Canadian Investment Manager (CIM), and Fellow of the Canadian Securities Institute (FCSI). He is a commentator on various agricultural and financial newswire services, such as The Financial/National Post, Reuters, Globalink, Futures World News, Bridge Financial, The Western Producer, Manitoba Co-Operator and writes for Canola Digest.

Fred Hardy, P.Ag.

worked for Manitoba Agriculture, Food and Rural Initiatives in the field of farm management for over 35 years and has recently retired. He has worked with hundreds of farm families in South Eastern Manitoba, preparing estate plans, credit proposals and tax planning.

Carol Harvey, PHEc., Ph.D.

has a doctorate in Sociology from Washington State University. She is a professor of family studies in the Faculty of Human Ecology at the University of Manitoba. Her research interest includes families and decision making in stressful situations.

Donna Hastings, M.Sc., P.Hec.,

is the co-founder and former CEO of the Canadian Association of Farm Advisors. (www.cafanet.com) She worked in the agricultural sector for over 30 years in Manitoba and Minnesota which included working for Manitoba Agriculture and Food for 13 years. Ms. Hastings developed the Family Farm Transfer Program, was the executive producer of the farm transfer video, Handing Over the Legacy, and is co-editor of the Farm Business Advisor. She specializes in issues regarding the human side of families in business. Donna is the co-founder and managing editor of the Farm Business Advisor.

Yude M. Henteleff, C.M., Q.C.

is a senior partner of the law firm Pitblado. He is a graduate of the Faculty of Agriculture, and Faculty of Law, both from the University of Manitoba. He is a member of the Manitoba Institute of Agrologists. He authored the chapter, Legal Aspects of the Farm Business published in "Principles and Practices on Commercial Farming", by the Faculty of Agriculture, University of Manitoba. (1965 - Revised 1971, 1977). He also authored the chapter on Farm Law, published in "The Canadian Encyclopedia" by Mclelland & Stewart Inc.(1996). It is on a CD Rom format.

Bob Hoffman, P.Ag.

is currently the Executive Director of the Manitoba Rural Adaptation Council. Previously he was the Manager of the Agricultural & Commercial Consulting Services Department at Credit Union Central. He began working with Credit Union Central of Manitoba in 1981 as an agricultural consultant. He was in the Credit Union system for 17 years.

Douglas Jack, B.A., LL.B.

conducts his own law practice in Fergus, Ontario practicing primarily in the commercial law area as it relates to agriculture. He is a graduate of St. Jerome's University (B.A.) and Osgoode Hall Law School (1983). Doug served as the lead editor for the Agri-Business Operating Agreements CD project of the Canadian Farm Business Management Council and was a member of the former National Advisory Committee on Family Farm Succession. He is currently the Chair of the Foundation for Rural Living (Ontario) and is a regular author and presenter on behalf of the Ontario Ministry of Agriculture, Food and Rural Affairs. He was a founding board member of the Canadian Association of Farm Advisors (CAFA).

Robert H. (Bob) Kent, Ph.D.

is President of The Mansis Development Corporation and the Director of the Mansis Farm Management Program where he works with farm owners and their management team to implement simple and practical processes for managing their employees. Bob is a specialist in the structure and management of small and medium-sized organizations, and frequently serves as a personal coach and management consultant to business owners for solving their management and employee performance problems. He has written numerous books on managing people and creates systems to help farmers and other businesses run their companies more smoothly.

Mark Magarrell, B.S., P Ag., C.A.C.

is an Agrologist, the past president of the Winnipeg sector of the Manitoba Institute of Agrologists and is a Certified Agricultural Consultant. Mark has helped to develop comprehensive business plans for farm clients with Meyers Norris Penny (MNP). He has represented clients to their financial institutions during expansion plans, short-term farming plans, and during debt restructure situations. He currently owns a purebred cow-calf operation near Glenlea, Manitoba.

Vincent McConnell, P Ag.

Is the Coordinator of Services for Farm Transfers in Quebec for Centre de resources pour l'etablissement en agriculture de l'Outaouais. He grew up in a bilingual community in west Quebec. He has worked with farmers since childhood and attended Laval University in Quebec City. For the past 20 years he has worked for private industry, federal and provincial governments in beef, dairy, horticulture and farm management. His specialty is facilitating the family farm succession process.

Howard L. Morry, B. Comm.(Hons), LL.B.

is a partner in the law firm of Pitblado, practicing in the areas of Estate Planning, Taxation and Commercial Law. Howard is the past President of the National Association of Estate Planning Councils of Canada and the Estate Planning Council of Winnipeg. He is also a past Chairman of the Tax Sub-section of the Manitoba Bar Association and the past Course Head for the Estate Planning and Taxation segment of the Bar Admission Course in Manitoba. Howard assists farm clients in the areas of Taxation and Estate Planning, including Succession Planning and Farm Transfers. Howard is the co-founder of the Farm Business Advisor. He is also the co-founder of the Canadian Association of Farm Advisors.

Michelle O'Brien-Moran, B.S., C.A.,

Received her degree from Brandon University. She obtained her C.A. in 1995 and works at Meyers Norris Penny as an accountant focusing on farmers and farm businesses in the Calgary office. In 1998 she completed the CICA in-depth tax courses and has taken several specialized tax courses since. She has specialized in the area of tax since 1995.

Dave Myers, LL.B., CLU, CFP, CHFC, FLMI, TEP

graduated from London University, England with a law degree. Dave has worked the last 35 years in the financial services industry where he has spent much of his career supporting independent financial advisors in tax and estate planning work. Dave established DGM Insurance Marketing Inc. as an independent consultant serving a select group of prominent financial advisors. He is a member of the International Society of Tax and Estate Practitioners, Conference for Advanced Life Underwriting and the Canadian Tax Foundation.

Jeffrey B. Norton, B.Sc.(Eng.), LL.B., LL.M.

is currently the President and CEO of the Manitoba Teachers' Retirement Fund. Previously he worked with Assante Capital and the law firm Buchwald Asper Gallagher Henteleff. He has been an instructor for the Department of Agriculture's Family Farm Transfer Program, lecturing on Wills, Trusts and Family Law/Farm Estate Law. Prior to completing law school in 1989, he assisted both his grandparents and parents with the operation of their family farm.

DeWayne Osborn, BA., MPE, CGA, CFP

Is currently with Lawton Partners Financial Planning Services Ltd in Winnipeg. Previously he was the founder of the Planned Giving Program with the Health Sciences Centre Foundation. He is the author of a manual entitled, "A Charitable Guide to Planned Giving". He is the editor of the CGA Canada publication, "Tax Guide to Planned Giving" and he is on the board/treasurer of the National board of the Canadian Association of Gift Planners.

Ian Schofield CA, CIRP, CBV

is a Trustee in Bankruptcy and Partner with Meyers Norris Penny in Regina, Saskatchewan. He has worked in the insolvency profession since 1981 and has been involved in thousands of individual bankruptcies and proposals, including numerous farm and agricultural insolvency files. He has also been involved in many corporate insolvency files over that time period including farm supply businesses, farm equipment manufacturers and a potato processor. Ian is also a Chartered Business Valuator and has been involved in the valuation of hundreds of businesses in a wide variety of industries.

Sean D. Shore, LL.B., LL.M.

is a lawyer with Investors Group and previously worked for Pitblado Buchwald Asper law firm. He also worked for the federal Department of Justice in the Tax Litigation section and the Property and Commercial section.

Robert G. Sly, B.A., C.A., LL.B.

is a lawyer in the law firm Aikins MacAulay & Thorvaldson practicing in the areas of taxation matters including reorganizations, cross border and tax planning. Prior to his current position, he was practicing as a Chartered Accountant. He has had the dual career since 1983 when he received his C.A. designation.

Darren Surminsky, CA, Trustree in Bankruptcy

is a Partner with Meyers Norris Penny accountancy firm. He specializes in farm accounting and insolvency. He grew up on a cattle and potato farm near Carberry, Manitoba.

Wynn Sweatman, CFP, CLU.

is an independent insurance broker and financial planner operating as Sweatman Insurance and Retirement Services. His company distributes life insurance, disability, critical illness and long term care products as well as mutual funds, group benefit plans and pension services. He has a financial planning practice, taking into consideration business succession, estate planning, tax issues and risk management.

Irvin Wiebe, P.Ag. F.A.I.C.

Recently retired as a Farm Management Specialist with Manitoba Agriculture, Food and Rural Initiatives for over 35 years. In addition to his many farm business consulting responsibilities, he has been a speaker at numerous farm meetings, workshops and conferences. Topics have related to keeping the farm in the family, farm business management, agricultural finance, planning and business organization.

Contributing Editors

Dale Ammeter, LL.B.