Cultivating Business - WordPress.com · 2011. 3. 12. · Premier Edition / 5 Cultivating Business...

Cultivating BusinessThe official publication of the Canadian Association of Farm Advisors Premier Edition

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Your Canadian Farm Advisors Resource Guide

Premier Edition / www.cafanet.com 5

Cultivating BusinessPublished For: Canadian Association of Farm Advisors Box 4077 Redwood Postal Station Winnipeg, Manitoba R2W 5K8 Winnipeg direct: 204-977-4018 Toll free: 1-877-474-2871 Fax: 204-977-4016 Email: [email protected] CAFA Co-Founders: Donna Hastings and Howard Morry

CAFA’S NATIONAL BOARD OF DIRECTORS• TedClysdale,InvestmentHouseCanada

Peterborough, ON• Jean-FrancoisGratton,Exofficio, BDODunwoodyLLP Embrun, ON

• SharonEistetter,FarmCreditCanada Red Deer, AB

• AmandaHammell,RBCRoyalBank Hanover, ON

• LeoKosokowsy,Chair,AgMpowerServicesLtd. Saskatoon, SK

• RogerMills,ManitobaDairyFarm ManagementGroup Steinbach, MB

• MaryNelson Lucknow, ON

• JanetNielsen,JRNConsultingServices Red Deer, AB

• MylesPouteau,Treasurer,Frostiak&LeslieChartered Accountants Winnipeg, MB

• DonRoberts,PricewaterhouseCoopersLLP Calgary, AB

• GeorgeSinker,GeorgeE.SinkerLawFirm Strathroy, ON

CAFA’S ONTARIO BOARD OF DIRECTORS • MichaelBossy,TheMichaelBossyGroup

Tillsonburg, ON• RichardCressman,CentreforExcellence

New Hamburg, ON• Jean-FrancoisGratton,BDODunwoodyLLP

Embrun, ON

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President&CEO Jack Andress

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Publishers Peter Schulz, Jessica Potter, Trish Bird

Editor-in-Chief Shannon Savory [email protected]

Finance/Accounting&Administration Shoshana Weinberg, Nathan Redekop, Pat Andress [email protected]

DirectorofMarketing&Circulation Shoshana Weinberg

SalesManager Neil Gottfred

BookLeader Frank Christmann

MatrixGroupInc.AccountExecutives Albert Brydges, Davin Commandeur, Lewis Daigle, Rick Kuzie, Miles Meagher,Ken Percival, Lesley Dion, Brian Davey, Wilma Rose, Jim Hamilton, Chris Frezna, Declan O’Donovan, Jeff Cash

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Advertising Design James Robinson©2009/2010 Matrix Group Inc. All rights reserved. Contents may not be reproduced by any means, in whole or in part, without the prior written permission of the publisher. The opinions expressed in this publication are not necessarily those of Matrix Group Inc.

MESSAGE: 7 A Message from CAFA’s Executive

Director, Liz Robertson

FEATURES: 9 Show ME the Money12 Communication in Succession and

Estate Planning14 Certified Seed Helps Certify Success17 The Future of Agriculture Services21 Getting the Help You Need to Make

the Right Decisions23 How Will You Replace Your Farm

Income? 25 Transfer to the Next Generation:

Beyond Capital Gain Exemption

SPECIAL SECTION:27 2009/2010 Canadian Farm Advisors

Resource Guide27 Alberta31 British Columbia33 Manitoba37 Nova Scotia37 Ontario54 Saskatchewan

62 BUYER’S GUIDE

Cultivating Business contents

On the cover: CAFA Executive Director Liz Robertson with Rick and Janice Clouston, and their daughter Katie. Rick and Janice operate S & D Clouston Farms, near Selkirk, Manitoba.


O ver the past six years as Executive Director of the Canadian Associa-tion of Farm Advisors (CAFA), I have seen great progress made in advancing farm business management across the country. All levels of government, the private sector, agri-cultural associations and educators recognize the importance in calling farming what it is: a business—and one in which professional advis-ors and consultants have a critical role.

CAFA is a national, non-profit professional umbrella organization dedicated to assisting farm fam-ilies and businesses by increasing the skills and knowledge of farm advisors. Our members— farm advisors and farm consultants—come from a wide variety of professional backgrounds includ-ing, among others, account-ants, lenders, financial planners, family coaches, lawyers, agrolo-gists, insurance agents, human resource specialists, interested farmers, government staff and educators.

There are over 30 CAFA chap-ters across the country that hold regular educational meetings to learn from speakers on mat-ters of common interest, such as new agricultural policies and programs, and trends and issues affecting their farm clients. The meetings and annual provincial conferences also offer opportun-ities to network with other profes-sionals dealing in the sector.

CAFA members have a genu-ine commitment to advancing agriculture; not only do they have a professional relationship with farm families and businesses, most also have a personal con-nection. Many members farm, have a spouse that farms, or come from a farm background.

A recent meeting highlighted the importance and value in identifying not only one’s profes-sional skills but also niche expertise. Specializa-tion has an important role to play in the future as (specialist) certification programs aim to attract professionals to pursue specific inter-ests and be recognized for their knowledge and

skills. CAFA members combine the attributes of their (primary) profession with experience in agribusiness and unique farm family planning needs through a national certification process with CAFA, leading to a Certified Agricultural Farm Advisor.

This gives members a competitive advantage through improved marketability and increased value from a designation process that attests to the individual’s skills and experience. The public interest is further protected through the enforce-ment of each profession’s standards through conduct and disciplinary processes established and adhered to by the each member.

After attending CAFA chapter meetings and conferences across the country, I am continu-ally impressed with the knowledge and experi-ence that members have on farm business management, which is required for an industry that keeps reinventing itself.

In closing, I thank all the volunteers on our national board and our national sponsors (Farm Credit Canada, Scotiabank and TD Canada Trust) along with our provincial sponsors (Allied Financial, Siskinds Law, Collins Barrow in Ontario and BC Dairy Directory). Their ongoing support is so important to CAFA.

Last, but certainly not least, the ones who deserve a very big and special thank you are the chapter executives whose leadership has been essential to building a stronger national network of farm advisors and consultants. I hope that you enjoy this premier edition of Cul-tivating Business. This has been an interesting and exciting project. I thank the members who have contributed editorial content and I am proud to be working for every member whose name is listed. They are professionals in every sense and a part of Canada’s future success as a global food producer.

Liz RobertsonExecutive Director

Thank you to the following business and organizations for their help distributing this inaugural issue of Cultivating Business.Alberta Beef ProducersAlberta Farmers Markets Association Bc Cattlemans AssociationBc Dairy FarmersCanadian Agricultural Safety AssociationCanadian Canola Growers AssociationDairy Farmers Of Manitoba Manitoba Cattle Producers AssociationManitoba Pork CouncilNational Sunflower Association Of CanadaNew brunswick Cattle Producers Nova Scotia Cattle Producers Ontario Cattle Feeders Association Ontario Cattlemans Association Prince Edward Island Cattle Producers Saskatchewan Stock Growers Association ValactaWestern Canadian Wheat Growers Wild Rose Agricultural Producers Association

Executive Director’s Message

CAFA Membership Requirements• 2referencesfromCAFAmembers• 2yearsinanadvisoryrelationshipwithafarmfamily

or business• Memberofarecognizedself-regulatoryorganization

or licensing body• Nocriminalrecord• Hasnotdeclaredbankruptcy• Hasnoprofessionalsanctionsagainstthem


F armers, by necessity, are con-tinually innovating. Labour costs are higher, fuel costs are higher, fertilizer costs are higher, our dollar is higher; a fellow has to run harder just to stay still. It is surprising that the farm community does not avail themselves of the incen-tives that other industries use for funding research and development. For example, despite talk of food security, history shows that agriculture claims about one-sixth as much as other sec-tors, such as auto-motives—this was even before the recent bailouts.

Canada has one of the most generous innovation climates in the industrialized world. The Scientific Research & Experimental Development (SR&ED) program, administered by the Canada Revenue Agency (CRA), awards over four billion dol-lars a year through the tax system alone. The program refunds a substantial percentage(between20and40percent,and in some cases nearly 60 percent) of any money you outlay on R&D. For smaller operations with no taxes owing, the rebate can be in cash, otherwise it reduces your tax payable. In most prov-inces, there is an additional contribution over and above the federal refund.

EligibilityThe key is establishing which of your

efforts are eligible. Tax interpretation

supports the notion of “shop floor” experimental development. For example, the performance of a new blade pro-file in an existing food processor might not be obvious. Further, the blade might have a coating, which might react with an ingredient that only you use. In test-ing these interactions, you conduct an experiment.

Various types of expenses qualify for the claim. You can claim the time spent

in designing an experimental test, the time spent by persons conducting

the tests, and time in activities supporting the experiments, like

fabricating test stands. A pre-scribed amount to cover over-heads is generally permitted. The cost of materials con-sumed in the experiments can be claimed, as can materials used in build-ing test items. Equipment specifically obtained for an experiment, for example a five-thousand-dollar ther-mometer, would qualify. In some situations, it is better to lease equipment rather

than buy it, in which case the lease payments can be

claimed. Outside contracts qualify if they cover supporting

activities like design and testing.In assessing claims, CRA

uses three criteria. Is the outcome uncertain? If the answer is certain or

obvious, there is no need to perform a test or analysis. Is there an advance in knowledge gained? If the answer can be found by looking it up, there is no need for a test. However, sometimesthe answer may be proprietary or other-wise guarded, requiring you to perform your own investigation. Finally, was the work systematic? While claims after the work has been performed are allowed, the strongest claims result from intent: here’s what we didn’t know, and here’s how we proposed to find it. Advances don’t have to be major

Show MEIf you don’t know how to unlock billions in science and research funds, an advisor can give you the key

MoneytheBy Ken Bell, PEng, FEC, CAFA, Incentive Access Group Inc.

10 The Canadian Association of Farm Advisors

breakthroughs. Often, incremental per-formance improvements can be just as meaningful.

Claim processTo make your claim, a supplement-

al form T661, describing the work and the costs, is filed either with your tax return, or as an amendment to a return already filed. You may file a claim within eighteen months of your taxa-tion year end. CRA is very rigid on this deadline. It is better to file well before-hand, in case any necessary claim information was inadvertently left out.

CRA looks at the work description, and if they conclude the work is eli-gible, they look to see if the costs are commensurate. Basically, a claim for a million dollars should show consider-able activity. If the two are not in order, CRA may ask for written clarification or substantiating facts. Documentation does not have to be submitted with the initial claim, but you should keep items proving that the tests were done. Fortunately, today it is easy to digitally obtain photographs and videos. Again,

a statement of intent is one of your strongest resources, as are any paper records of resources used (persons and materials).

Types of activitiesIn an ideal world, experiments

would be conducted by white-coated staff in a clean lab removed from any commercial operations. This is not always practical. When the two activ-ities are mixed there is always an opportunity for reviewers to dismiss the work as commercially intended. A key notion is incrementality, that is, effort over and above standard com-mercial practices. CRA has taken the position that cultural management techniques are well known. Thus, while primary production is still eligible, new findings in this direction require pretty substantial intent and documentation.

Areas with room for innovation include secondary value-added prod-ucts, and packaging or storage for taste and shelf-life, the latter especial-ly as we move to new transportation models such as the 100 km kitchen.

Processing or labour-saving devices, especially of your new design, are complex and inherently technologic-al. Often these behave in ways no one intended or anticipated. Margins and inputs are always bellwethers of change: big changes in production indicate that innovation has either taken place, or will need to take place.

ProvidersIn some cases it makes sense to

have your accountant recommend a SR&ED consultant. The statutes are specific about what is eligible, but that doesn’t prevent program administra-tors from questioning the uncertainty, the advance, or the nature of the work done. A lot of claims founder on the technical description. Ideally, this is terse, scientific in tone, and germane to the specific questions of the program. Not everyone has the time to write up a “science fair” project. A consultant can sometimes salvage a claim that has gone to audit, by identifying additional relevant information or demonstrating an incremental situation.


Consultants provide the most value when structuring your affairs so that eligible work is recorded by the right people against defined activities. The best consultants often advise on how to properly conduct the experimental work. There is often a “flavour of the month” in science wording and docu-mentation and your consultant should endeavour to satisfy the administrators while respecting your time obligations.

Finally, you should look for a con-sultant who will act as your science advocate to CRA—provided, of course, that you follow their advice.

Suggested steps for a claimEvaluate each improvement you 1. intend to undertake. Is the outcome obvious, or is there uncertainty, large or small?Open a file folder for the improve-2.ment, to hold things like downloaded web pages, magazine articles, and questions to suppliers.When there is uncertainty, develop a 3. statement of intent, proposing how you might resolve the uncertainty, and identifying how much you real-istically intend to spend to do so.Buy a self-inking date stamp. Today.4. Keep all plans, sketches, grower’s 5. notes, and the like, no matter how informal. Take photographs or vid-eos of tests.If staff are involved in the projects, 6. ask them to record the time spent on each.Put invoices for materials in your 7. project folder, or if your accounting system permits, set up R&D project accounts.When you encounter concerns 8. or difficulties, jot down notes and describe possible alternatives.Attend the free public information 9. seminars offered by CRA (www.ccra-adrc.gc.ca/sred).If substantial expenses are involved, 10. ask your accountant to recommend a SR&ED consultant. It will be worth it.

ConclusionYou read what’s new in your spe-

cialty, you talk to others, and plenty of experts drop by. The best way to

pursue innovation is actively. What is it I don’t know? Write it down. Who worked on this with me? Write it down. That piece of junk was supposed to do this but it didn’t. Don’t throw it out just yet. I tried this process but it caught fire. Take a picture. Your paperwork doesn’t need to be onerous if the right things are recorded.

The trick is to plan to use the pro-gram. You are innovating. Why not get

some help in doing so? As one grower remarked: “It’s like having a sixteen month season!”

Ken Bell, PEng, FEC, CAFA is a sen-ior science analyst at Incentive Access Group Inc., a science and tax advisory firm dedicated to the SR&ED program. For more information, visit www.incen-tiveaccess.com.


There are a number of important factors that create an environ-ment for a positive succession. A viable operation, a skilled successor who has made farming a career choice, and strong family relationships all play significant roles in the successful transi-tion of the family farm.

However,oneofthemost importantfactors is communication. Communica-tion between spouses, generations, other stakeholders and professional advisors is critical to the succession process.

Communication with families can be a challenge. And because communica-tion can be a challenge, it is often eas-ier to assume that we know what other family members are feeling, what they’re thinking and even what is best for them. We’re usually wrong.

The lack of communication can be highlighted in a simple exercise. Without discussion, each family member writes down their definition of the length of time

in Succession and Estate Planning

involved with the word “soon”. The differ-ences can be astounding and are based on each individual’s perception of the word “soon”. Perception is reality and for a smooth and successful farm transfer, family members must understand each other’s reality.

So, if parents say to the successor “we’re going to start the succession pro-cess soon” and the parent’s definition of soon is within the next few years and the successor’s definition is within the next few months, the groundwork for tension and misunderstanding has already been laid without anything further being said or happening.

Understanding each other’s reality can only occur through open, continu-ous and inclusive communication within the farm business, and is a critical fac-tor in succession planning now and for future generations. The best vehicle for communication is regular family meet-ings. In today’s busy world, it is also

one of the hardest to co-ordinate and maintain. Even when planned, as soon as things get busy, the family meetings may get scratched. Yet there is no other vehicle that can provide so much benefit to a family farm business. When success-ful multi-generational farm businesses are examined, virtually all of them utilize family meetings. It’s time well spent.

If communication is important in suc-cession planning, it is even more import-ant in estate planning. In order for suc-cession planning to be successful, com-munication has to occur in some form. Unfortunately, communication with the family is often not present in any form in estate planning. Wills are the last com-munication with family—that’s it—there is no more. It can be done properly and position the family and the family busi-ness to be together for the next genera-tion or it can rip the family apart. Again, communication is the key. The chances of the existing owners keeping every-body happy are not great, but rather than addressing it while they’re alive, it’s left tothesurvivorstosortitout.Howmanytimes have we heard “I’ll let the kids fight over it when I’m gone”.

And they will fight because the parents weren’t prepared to make decisions and the family, and probably the family farm business, will suffer as a result.

Betty Hansen is a family business advis-or, professional accountant and financial planner with more than 25 years experi-ence in both large and small, private and public sector organizations as well as extensive involvement with family business consulting including financial, retirement, succession and estate plan-ning primarily within the agricultural community. For more information con-tact Betty Hansen at (519) 269-9634 or email [email protected].

Communication with families can be a challenge. And because communication can be a challenge, it is often easier to assume that we know what other family members are feeling, what they’re thinking and even what is best for them. We’re usually wrong.

By Betty Hansen, CA, CFP, CAFA, Crossroads Planning Group Inc.

Communication is key when planning the future of your farm

Communication


Either way, certified seed opens doors to new opportunities for suc-cess. That’s why recommending the use of certified seed should be top of mind as you work with your clients on the next growing season.

Manitoba producer Art Enns approaches the season with peace of mind about his seed quality and varietal purity. “We have been using certified seed for the last 20years and it’s now a standard management practice on all our acres for the last four or five years,” says Enns, who runs a 3,000 acre cereal and oilseed farm with his brother east of Morris, Manitoba. “It gives us peace of mind—how do you put a price on that?”

To Enns, choosing certified seed is just a sound business management practice. “The risk of saving a few dollars by going to the bin can really come back and hurt your yield and returns in the fall,” he says. “My best recommendation is to do your research and go to the field in the spring with certified seed to give the crop the best start possible—you’ve only got one shot to set the foundation for success.”

The decision to use certified seed on Rory Cook’s farm near Teulon, Manitoba is also an easy one to make. “It most def-initely increases the success and profits of our farm,” says Cook, who is part of a fifth generation family-run farm that includes 4,000 acres of cereals and oilseeds, and a 6,000 head hog operation that raises gilts for breeder stock.

“We choose to use certified seed for pur-ity, a stable disease package and access to premium markets. It’s been a practice for at least the past 15 years on our farm,” he says.

Cook also sees certified seed as an investment for future success. “Without support for R&D, there will be no new innovative varieties for the future,” he says. Canada’s seed companies invested over$56millioninR&Din2007andplantoalmostdoublethatinvestmentby2012.This investment is paying off—one new wheat variety generated an increase of $562millioninfarmgatereceiptssinceitsintroduction. New wheat varieties tolerant to wheat midge, due to be commercially available for2010,have thepotential toprevent an estimated $40 million dollars per year in losses from midge damage downgrading and yield reductions.

“This research is critical, especially when it comes to keeping on top of rising pest pressures,” says Cook.

Seed is the foundation of any good crop. Ensure you’re setting your clients up for success by asking the right questions. Did this year’s crops perform well? Does the client need higher yields, better pest resistance and improved quality? Howabout access to new markets? Certified seed is the basis for a successful crop as well as an important risk management tool.

Pat Olszewski is another grower real-izing benefits from certified seed. Olsze-wski operates a 4,100 acre farm near the Montana border at Frontier, Saskatch-ewan where he grows wheat, yellow peas, brown mustard and malting barley. “I choose certified seed for varietal pur-ity, better vigour and disease resistance,” says Olszewski. “In a market where every dollar counts, you want to make sure you are starting with the right variety that

works best on your farm—and certified seed is the only way to guarantee that.”

Whether raising purebred cattle or growing a good crop, starting with pre-mium genetics is critical for success. On St. Arnaud Farms, good seed stock is the most important consideration. “It doesn’t matter whether you’re producing cattle or crops,” says Robert St. Arnaud. “You need a good bull just as much as you need good seed stock.”

St. Arnaud runs a 2,500 acre familyfarm along with his brother and father near Vimy, Alberta, close to Edmonton. “Using certified seed has always been a standard management practice on our farm,” says St. Arnaud, noting that certi-fied seed provides advantages of good vigour, germination and traits such as high yields and herbicide resistance. “Seed is so critical in producing a successful crop and choosing certified is the only way to guarantee you’re getting varietal purity and good germination.”

From varietal purity and high ger-mination to accessing new genetics and supporting innovation—it all starts with Certified seed. Give your clients the best start possible and yourself peace of mind. Recommend certified seed.

Dale Adolphe is the Executive Director of the Canadian Seed Growers’ Association, located in Ottawa, Ontario.

By Dale Adolphe, Canadian Seed Growers’ Association

Certified Seed Helps Certify SuccessDo successful farmers use certified seed or do farmers who use certified seed become successful?


Farmers are multi-taskers by def-inition, taking care of everything from deciding what to produce and how best to do it, to managing the books, programming GPS, following global marketing trends, diversifying, managing risk and driving the kids to sports after school: CEO’s of their own agri-business.

If there is one word taken to heart—and acted on—that would be of immense value to a family business, that word would be “ADVICE”.

This advice includes many things such as how to save on taxes, set up a family trust, the right insurance for a new part-nership, how to protect the family farm in case of divorce, diversify off-farm invest-ments, manage price and commodity risk, refinance an operation, create a farm succession plan, manage farm employ-ees, take the business to the next level of diversification...the list is endless. The best advice is from a “certified” Agricul-tural Farm Advisor—the professionals who have the experience and expertise to do the job right.

The majority of consulting and advis-ory services to farmers is moving from advising on “production” to “business management”. While agricultural profes-sionals are still involved, the majority of business services have migrated to other professionals, such as accountants, law-yers, financial planners, bankers / lenders, insurance brokers, trust officers, human resource advisors, market economists, family therapists / succession planners and educators.

This is a new trend. No longer is agri-culture and food production under the sole purview of agricultural departments.

Like enterprises in other sectors of the economy, family farm businesses need a complete package of professional servi-ces to survive and thrive in a competitive global economy.

For example, ten years ago the con-cept of farmers using advisory boards started to appear among progressive family farms in Canada, Australia and the United States. While this was a very new concept at the time, it has quickly become a mainstream “best practice” among top farmers. In almost every instance, these advisory boards or board of directors are made up of lawyers, accountants,

marketing experts, human resource advisors and most important, successful entrepreneurs from other sectors. In sum-mary business professionals who can take farm management expertise beyond just excellence in production.

To fill the emerging gap in coordinating professional services to farmers, a group of visionary leaders formed the Canadian Association of Farm Advisors (CAFA) in 2001.Theycouldseetheneedtocreatea new professional organization to service all types of farm advisors.

CAFA developed as a second tier consultant/advisor organization providing

By Al Scholz, PAg, CAFA, CAC

The of Agriculture ServicesEvery farm business with an eye on future profitability has professionals working for them

Future

Your farm’s future??


professional development, networking and certification. Membership in CAFA requires prior professional certification in the area of practice such as the prov-incial bar, certified accountants, lenders, human resource services, agrologists, etc. As a second tier organization, CAFA provides professionals with the additional accreditation of “Certified Agricultural Farm Advisor”, demonstrat-ing they have the knowledge and exper-tise to provide business services to farm managers.

CAFA has over 400 members across the nation and is growing in number every month. Headquartered in Winni-peg, Manitoba, the organization is man-aged by an Executive Director and staff guided by a national Board of Directors. CAFA is exceptionally well organized with 30 branches in key cities across the nation. The branches have local com-mittees that organize monthly chapter meetings to serve members on a regular basis with agricultural policy and program updates, networking and professional

development. It is 100 percent private sector led, managed and financed.

In additional to the local chapter meet-ings, the CAFA national office distrib-utes quarterly newsletters and organizes annual provincial and regional meetings, workshops and seminars with leading experts in all aspects of business man-agement. This provides not only excel-lent professional development training but also is recognized as one of the best “networking” events for CAFA members. This is one of the rare opportunities where accountants, lawyers, lenders, marketers, HRspecialistsandagriculturalprofession-als are able to meet and discuss common interests in serving the most important sector in the economy.”

What about the agricultural experts, the agrologists and others? While the major-ity of CAFA members include account-ants, lawyers, financial planners, bankers / lenders, insurance brokers, trust officers, human resource advisors, marketing economists family therapists / succes-sion planners and educators—agricultural professionals are joining CAFA to network with the other professionals providing ser-vices to farm families.

There is a history of agricultural pro-fessionals forming organizations and institutions for certification requirements, professional development and a code of ethics directing how services should be

CAFA is unique. It is an organization not only attracting professionals serving a single sector but also has nationally recognized certification and professional standards of excellence … ensuring that farmers are receiving the very best business services from those who are “Certified” as Agricultural Farm Advisors.


provided to clients. CAFA is becoming the organization of choice for agricultural professionals to form networks or allian-ces with other business professionals to better provide a more complete service to farmers.

Recent reports from the CAFA office show that professionals with Depart-ments of Agriculture, universities and colleges are joining the organization in order to liaise on a more regular and for-mal basis with the host of private-sector experts providing consulting and advis-ory services to farmers. There is a grow-ing recognition that coordination among complementary service providers is the best way to help the Canadian agricul-tural sector maintain its competitive global market position.

CAFA is a unique organization in that it is the first inter-disciplinary profes-sional organization in Canada dedicated to farm families and businesses. It is not only an organization attracting profes-sionals serving a single sector but also has nationally recognized certification and professional development standards of excellence ensuring that farmers are receiving the very best services from a professional who is a “Certified Agricul-tural Farm Advisor”.

The credibility of any professional designation is when the clients require their advisors to be “certified’” members of a professional organization. If you are a professional person providing services to farmers and farm families consider joining the Canadian Association of Farm Advisors. It will be the best investment you will make this year. The benefits are many and CAFA is a model for the future.

For information on CAFA member-ship,calltollfree(877)474-2871orvisitwww.cafanet.com.

Al Scholz is a Certified Agricultural Farm Advisor with 30 years of domestic and international experience in management, rural renewal and value-add process-ing. He has authored two books and is completing a Masters degree in Sustain-able Food Systems. Al is a sought after keynote speaker. Call (306) 221-0248 to book him for your next event or to go to www.awellfedworld.com.

A s our farm grew in size I began to be confronted by issues I was not entirely comfortable dealing with. It started in the late sev-enties, some fifteen years after I had purchased my parents’ farm. By that time we had bought more land, added cows and quota, and hired a full time employee. Our children were growing up and contributing to the farm and helping fuel more growth. Our accoun-tant suggested to us that it would be beneficial for us to incorporate the farm. So we did.

At about the same time, I attended a farm conference which featured an excellent speaker from the United States. He talked about intergenera-tional transfers and the benefit of receiv-ing good advice. One of the things he suggested was that farmers can benefit from involving their lawyer, accountant, banker and even a person in the insur-ance/investment field, all at the same time, in an annual meeting.

“These people look at your business through a different set of eyes than you do,” he said. “They can become mem-bers of your board of directors, without voting rights,” he suggested.

My first reaction was that having such professionals spend a half a day or so with me would be very expensive. I was not convinced.

Our farming operation kept growing. We added more land, cows and quota, and employees. As we analyzed each expansion, we sought and received advice from different professionals: ani-mal nutritionists, crop specialists and veterinarians. But when it came to legal and financial advice, I would hear com-ments like these from my accountant: “this is what I suggest you do, but first talk to your lawyer because it may have legal implications later on.” Then my

lawyer would say: “this is what I suggest you do, but check with your accountant as to the tax implications.” And so on. Quite often it was difficult for me to relay properly what had been proposed and if it was in written form, some of the terms were not familiar to our other advisors. This coming and going was also time-consuming for me.

And then all of a sudden it dawned on me that having everyone around the table at the same time did have great benefits. I could just sit back and lis-ten to them discuss different options. I could ask questions of clarification when required. My wife also would attend and ask tough questions until she was also satisfied as to what option was best to follow.

Whatever decision we made was an informed one, which we felt pretty com-fortable with.

And soon I realized the value of good advice. Throughout the years we had invested in new equipment and build-ings that depreciated, and we didn’t think about it too much. It’s the nature of our business. After a few years I real-ized that one of the least expensive investments and the one that gave me the best return, was good professional advice.

In 2002, 40 years after I had pur-chased my parents’ farm, we sold our farm corporation. The sound advice that we had received from our team of advi-sors paid real dividends.

In today’s environment of farming on a large-scale, it is even more important.

On a side-note, after I retired from farming I became aware of an organiza-tion called the Canadian Association of Farm Advisors (CAFA). Because of my own personal experience, I got involved in promoting it. I am an active member of the Steinbach chapter of CAFA and

was a member of the National board of CAFAfrom2005to2007.

Louis J. Balcaen is a semi-retired dairy and grain producer from La Broquerie, Manitoba. Presently he is part owner and president of ALLIANCE La Bro-querie 2004 Inc., a company involved in rental housing and commercial property development. Past activities included 40 years as owner and operator of a dairy and grain farm at La Broquerie, Manitoba.

Is getting everyone around the table at once worth the time, effort and cost? YES!

Getting the Help You Need to Make the Right DecisionsBy Louis Balcaen, ALLIANCE La Broquerie 2004 Inc.



Y ou have worked a long time on your farm. You are now an expert on earning an income from your farm. When you sell the farm or quota, how will you replace your income? There are many options. Traditional income producing invest-ments such as bonds and Guaranteed Income Certificates (GICs) pay rates so low that they don’t even keep up with inflation.

There are two ideas that have recently been combined to give people who have sold a farm or quota some new and very interesting choices. These are corporate class mutual funds and T class mutual funds. First, let me explain each of these and then how you can combine them to gain maximum results.

Corporate Class FundsMost mutual funds are set up in a

“trust” structure. Each fund is its own trust and any capital gains, dividends or interest earned in any given year are paid out to the unitholders of the trust. You claim these amounts when you receive your T3 and T5s. Every time you make a disposition (sell) you create a capital gain (or loss) event. To make a switch of your non-registered investment means

you may have to pay tax on any capital gain.

Corporate class funds are set up as mutual fund corporations with multiple share classes and each of these classes are a different fund. What this means to you is that a group of funds have been set up so that when you switch from one fund within this group to another in this group, there is disposition and therefore no tax. It also has the added benefit that everything that is earned in this corporate class structure is treated as a capital gain. This includes interest and dividend income.

You only pay tax when you sell and then you pay tax at the reduced cap-ital gains rate (50 percent of normal tax rate).

T Class FundsT Class Funds are a class of mutual

funds that are designed to pay you a

prescribed amount on a monthly basis. It has a target distribution usually of 5 to 8 percent of your funds value. T Class Funds help you defer capital gains until later using a unique structure. The income that you receive from a T Class Fund is primarily return of capital. It is not taxed at all because you are receiv-ing your original investment on which you have already paid taxes.

Because this income is not reported, it has no effect on income tested gov-ernment plans such as OAS and the age credit.

Corporate Class and T Class Combined

For years now advisors have been asking investment companies to com-bine corporate class and T Class struc-tures. In 2008 several companies didthis. This means the growth that the T Class Funds earn is deferred as capital gains and don’t have to be paid out, and are not taxable as long as they stay in the fund.

Corporate Class Funds do cost a lit-tlebitmore(usuallylessthan0.20per-cent) than a regular fund, but that cost is more than offset by the tax advan-tages. That cost has steadily declined as more companies introduce more funds to the corporate structure.

If you want tax free income and tax deferred growth then Corporate Class and T Class Funds are worth serious consideration for your non-registered investments.

Ted Clysdale operates an Investment House of Canada Ltd. office in Peter-borough, Ontario.

By Ted Clysdale, FMA, CAFA, Investment House of Canada Ltd.

How Will You Your Farm Income?Whether you’re ready to retire or still a few years away, you need to know the options that will make you comfortable once you call it a day

Replace


The capital gain exemption avail-able on shares of family farm corporations or on farm proper-ties and quota (if not incorporated) is now $750,000 per individual. With the price of quota and land, it is common to see family farms worth well in excess of $3 million.

Even if the parents have the opportu-nity to give part of their farm value to their children or grandchildren, without income tax consequences under the Income Tax Act of Canada, they still need to keep sufficient investment income to ensure a wealthy retirement and also to be able to give to the other children who are not actively involved in the farm operations.

Today, most of the family farms oper-ate through a corporation to benefit from lower tax rates. Considering that, we will look at one possibility available to trans-fer shares in the corporation to the next generation.

For example, assume that we have a family farm valued at $4M and the par-ents want: (1) to transfer to their son and daughter-in-law who are actively engaged onthefarm;(2)toreceive$2.5M;and(3)wish to give as a gift, the balance of $1.5M to their son.

To realize their goals, the parents would create another corporation com-monlycalleda“HoldingCorporation”. If

the farm has excess cash (investment not needed in the day to day operations), it must be first taken out in order to ensure the shares qualify for the capital gain exemption. This is called purifying the corporation. The excess cash can be used to repay any outstanding loans the parents may have. The next step would be to transfer shares of the farm corpora-tion to the holding corporation for $1M. The shares would then be redeemed by the farm corporation in exchange for a promissory note of $1M payable to the parents’ holding corporation. That prom-issory note would be payable in part by any excess cash and by monthly pay-mentsoveraspecifiedperiod(15to20years) and would be bearing a set inter-est rate.

The parents would then sell their shares of the family farm corporation of $750,000 each to their son and daughter-in-law. Part of the amount would be pay-able on the closing date while the balance wouldbepayableover15-20yearswithor without interest. The balance of the shares valued at $1.5M ($4M minus $ M transferred to holdco minus $1.5M of shares sold directly) would then be gifted to the son. This gift from the parents to the son should be excluded under the Family Law Act and the legal documents should

indicate so. This is to protect the gift made to the son in the event of a separation.

To protect the investment left in the corporation (promissory notes), the hold-ing corporation (parents) should take a general security agreement on the farm properties and should include other pro-tective clauses in the agreement of sale. For example, what happens if the farm is sold within a specified period of time? The parents, if possible, should have a life insurance policy for last to die to cover any income taxes payable on death. Lastly, the parents should review their Wills to ensure that they contain continuity payment clauses to the estate and should review their power of attorney documents.

This is a quick overview of one possi-bility available to parents for the transfer of their farm corporation to the next genera-tion. In planning for yourself and the future of your farm, the decisions you need to make may seem overwhelming but it is important to keep in mind that succession and estate planning are not events, but processes. As such, these issues are best dealt with over time with the help of your tax advisor.

Chantal Gagné, CGA works for BDO Dun-woody LLP, in Embrun, Ontario.

By Chantal Gagné, CGA, BDO Dunwoody LLP

Transfer to the Next

Generation: Beyond

Capital Gain Exemption

With the high increase in farm values today, you are probably wondering how a transfer to your next generation will ever be possible


ALBERTAAdvance Communications Ltd. Chapter: Lethbridge Contact: Gordon College Professional Credentials: BA Areas of Practice: Educator;FamilyCoach;HumanResources; Management Consultant; Mediator / Facilitator; Public Speaker Specializes In: Succession 472-2020-32St.South Lethbridge, AB T1K 7T9 Tel:403-381-0270 Fax: 403-380-3759 [email protected] gordcolledge.com

AJL Consulting Chapter: Edmonton - Leduc Contact: Art Lange Professional Credentials: B.Sc. (Ag) P. Ag., CAFA Title: President & Professional Consultant Areas of Practice: Agrologist; Management Consultant Specializes In: Succession 52312RangeRoad,225 Box 145 Sherwood Park, AB T8C 1E1 Tel: 780-467-6040 Fax:780-449-2993 [email protected] www.ajlconsulting.ca

ATB Financial Chapter: Red Deer Contact: Marilynn J. Taschuk Professional Credentials:HumanResources Management Certificate, CAFA Title: Account Manager Areas of Practice:Banker;HumanResources 700, 7300 - 48 Avenue Camrose,ABT4V4W2 Tel:780-679-5292 Fax:780-672-5444 [email protected] www.atb.com

ATB Financial Chapter: Red Deer Contact: Kimberley Fuglerud Professional Credentials: B.Sc.(Ag), CAFA Title: Account Manager Areas of Practice: Banker / Lender Box253 Bowden, AB T0M 0K0 Tel:403-227-7902 Fax:403-227-1336 [email protected] www.atb.com

BDO Dunwoody LLP Chapter: Red Deer Contact: Barbara King Professional Credentials: B.Comm., CA Title: Senior Manager Areas of Practice: Accountant Specializes In: Owner-Managed Businesses 301, 4719 - 48 Avenue Red Deer, AB T4N 3T1 Tel: 403-346-1566 Fax: 403-343-3070 [email protected] www.bdo.ca

BDO Dunwoody LLP Chapter: Grande Prairie Contact: Vicki Townson Professional Credentials: CA, CAFA Title: Partner Areas of Practice: Accountant 200-9805-97Street Grande Prairie, AB T8V 8B9 Tel: 780-539-7075 Fax: 780-538-1890 [email protected] www.bdo.ca

Bob Beach Insurance Inc. Chapter: Calgary Contact: Bob Beach Professional Credentials: BEd, LUAC, CAFA Title: Specialist, Farm Estate & Retirement Plans Areas of Practice: Insurance; Investment Specializes In: Retirement Planning & Succession 91 Stratton Crescent SW Calgary,ABT3H1T7 Tel:403-242-9990 Fax:403-242-8991 [email protected]

Boys Financial Services Chapter: Red Deer Contact: Peter Boys Professional Credentials: NDAg.E., Agri. Engineering Diploma, CAFA Title: Financial Planner Areas of Practice: Insurance; Investment; Mediator / Facilitator Box2089/4910A-51stStreet Stettler,ABT0C2L0 Tel:403-742-6450 Fax:403-742-6232 [email protected]

Burns Valkenburg & Associates Chapter:MedicineHat Contact:MelanieHarty Professional Credentials: B. Ad., CA Title: Chartered Accountant Areas of Practice: Accountant 101-224813thAvenueSE MedicineHat,ABT1A8G6 Tel:403-527-8114 Fax:403-526-0908 [email protected]

Canadian Wheat Board Chapter: Edmonton - Leduc Contact: Jerry Willner Professional Credentials: CAFA Title: Farm Business Representative Box6822 Wetaskiwin,ABT9A2G5 Tel:780-352-4907 Fax:780-352-2435 [email protected]

CanEurope Consulting Ltd. Chapter: Edmonton - Leduc Contact: John Souman Areas of Practice: Environment; Family Coach; Management Consultant; Mediator; Public Speaker Specializes In: Water & Nature Preservation by Farmers 20-51222-RangeRoad260 Spruce Grove, AB T7Y 1B1 Tel:780-238-8484 [email protected] www.caneurope.ca

Duncan & Craig LLP Chapter: Edmonton - Leduc Contact: Greg Pratch Professional Credentials: BA, LLB Title: Lawyer Areas of Practice: Lawyer 2800ScotiaPlace, 10060 Jasper Avenue Edmonton, AB T5J 3V9 Tel:780-428-6036 Fax:780-428-9683 [email protected] www.dcllp.com

Farm Business Consulting Ltd. Chapter: Red Deer Contact: Kent Plosz Professional Credentials: Alberta Insurance Council, Commissioner of Oaths Title: CEO Areas of Practice: Agricultural Economist; Management Consultant; Marketing; Public Speaker 6 Alexis Street Red Deer, AB T4R 3E6 Tel: 403-341-3475 Fax: 866-774-8094 k.plosz@ farmbusinessconsulting.com www.farmbusinessconsulting.com

Canadian Farm Advisors

Members are listed alphabetically, by province.

2009/2010

Resource Guide


2009/2010 Canadian Farm Advisors Resource GuideFarm Credit Canada Chapter: Red Deer Contact: Brent Flewelling Areas of Practice: Banker 110 - 6900 Taylor Drive Red Deer, AB T4P 1K4 Tel:403-340-4200 Fax:403-340-4227 [email protected] www.fcc-fac.ca

Farm Credit Canada Chapter: Red Deer Contact: Sharon Eistetter Professional Credentials: B.Sc. Ag., P.Ag., CAFA Title: District Director Areas of Practice: Banker / Lender Specializes In: Agricultural Lending,HumanResourceManagement #110 - 6900 Taylor Drive Red Deer, AB T4P 1K4 Tel:403-340-4214 Fax:403-340-4227 [email protected] www.fcc-fac.ca

Farm Legacy Inc. Chapter: Lethbridge Contact: Georgina Knitel Professional Credentials: B.Sc. (Agri. Economics), MBA (Agri), P. Ag., MFDA, AAMS Title: Farm Transition & Succession Planner Areas of Practice: Agri-Business Owner; Agricultural Economist; Agrologist; Financial Planner; Insurance; Investment; Management Consultant; Mediator / Facilitator Specializes In: Finance; Transition & Succession Planning: Will & Estate 210A-12AStreetSouth,Suite406 Lethbridge,ABT1H2J1 Tel: 403-380-9064 Fax:403-320-7720 [email protected] www.farmlegacy.ca

JRN Consulting Services Chapter: Red Deer Contact: Janet Nielsen Professional Credentials: CAFA Areas of Practice: Agri-Business Owner; Management Consultant; Producer Specializes In: Ag Analyst Certified Advisor; Field Manager Pro Consultant RR 3 Red Deer, AB T4N 5E3 Tel:403-877-0682 Fax: 403-309-0517 [email protected]

Katalac Enterprises Inc. Chapter: Grande Prairie Contact: Brian Wieben Professional Credentials: CAFA Title: President Areas of Practice: Agrologist; Management Consultant Box2015 Fairview,ABT0H1L0 Tel: 780-835-3404 Fax: 780-835-3414 [email protected]

Kingston Ross Pasnak LLP Chapter: Edmonton - Leduc Contact: Allan Sawiak Professional Credentials: CA Title: Tax Partner Areas of Practice: Accountant Specializes In: Tax & Estate Planning 2900BellTower, 10104 - 103 Avenue Edmonton,ABT5J0H8 Tel:780-420-4772 Fax:780-429-4817 [email protected] www.krpgroup.com

KMS Business Services Chapter: Red Deer Contact: Kathy Stables Professional Credentials: B.Ed., CAFA Title: Owner Areas of Practice: Educator; Public Speaker Specializes In: Financial Analyst; Business Plans & Management 3908 - 65 Street Camrose, AB T4V 3S1 Tel:780-672-0550 Cell: 780-679-7647 Fax:780-672-0576 [email protected]

LifeLegacy Wealth Management Chapter: Red Deer Contact: Richard Bradford Professional Credentials: B. Sc. (Agr.), P.Ag., CFP, CAFA Title: Financial Planner Areas of Practice: Financial Planner; Insurance; Investment; Management Consultant Specializes In: Retirement Planning; Succession; Charitable Giving Suite200-4802-51Avenue RedDeer,ABT4N4H3 Tel: 403-341-5888 Fax:403-346-0200 [email protected]

Lodestone Investment Corp. Chapter: Lethbridge Contact: Don Strankman Title: Principal Partner Areas of Practice: Insurance; Investment Specializes In: Life and A+S Insurance; Securities and Mutual Investments #2-1122-3rdAvenueS. Lethbridge, AB T1J 0J6 Tel:403-328-2336 Fax:403-380-3272 [email protected] www.lodestoneinvestment.com


2009/2010 Canadian Farm Advisors Resource GuideLorenz & Currie Chartered Accountants Chapter: Grande Prairie Contact: Shelley Lorenz Professional Credentials: B.Comm, CA, CAFA Title: Partner Areas of Practice: Accountant 214Place,Box44, 9909-102Street GrandePrairie,ABT8V2V4 Tel:780-532-1300 Fax:780-532-4244 [email protected]

Meyers Norris Penny Chapter: Red Deer Contact: Gary Parmar Professional Credentials: CA, CAFA Title: Partner 5,5265-45Street Lacome,ABT4L2A2 Tel:403-782-7790 Fax:403-782-7703 [email protected] www.mnp.ca

Meyers Norris Penny Chapter: Grande Prairie Contact: Mark Derenisky Professional Credentials: CA, CAFA Areas of Practice: Accountant Box43,214Place, 9909-102Street GrandePrairie,ABT8V2V4 Tel: 780-831-1700 Fax: 780-539-9600 [email protected] www.mnp.ca

North & Company LLP Chapter: Lethbridge Contact: Barrie Broughton Professional Credentials: BA, LLB, TEP Title: Partner Areas of Practice: Lawyer Specializes In: Trust, Tax & Succession Box291,StationM Lethbridge, AB T1J 4J7 Tel:403-328-7781 Fax:403-320-8958 [email protected] www.north-co.com

PricewaterhouseCoopers LLP Chapter: Calgary Contact: Donald Roberts Professional Credentials: CIM, P.Mgr., AICB, Alberta Real Estate Association Broker, CAFA Title: Senior Vice President Areas of Practice: Financial Management Advisor; Management Consultant; Mediator; Real Estate Agent; Risk Management 3100, 111-5th Avenue SW Calgary,ABT2P5L3 Tel: 403-509-7317 Fax:403-781-1825 [email protected] www.pwc.com

RBC Royal Bank Chapter: Red Deer Contact:HannoBuyks Professional Credentials: BSc (Agri) Title: Agriculture Account Manager Areas of Practice: Banker / Lender 2ndFloor,4943RossStreet Red Deer, AB T4N 1X8 Tel: 403- 340-7366 Fax: 403-340-7307 [email protected] wwwlrbcroyalbank.com/agriculture

Reg Shandro Professional Services Inc. Chapter: Red Deer Contact: Reg Shandro Professional Credentials: PAg., BSc. Ag RR # 1, Box 8, Site 7 Lacombe,ABT4L2N1 Tel: 403-391-8734 Fax: [email protected]

Reynolds, Mirth, Richards & Farmer LLP Chapter: Edmonton - Leduc Contact: Doris Bonora Professional Credentials: LL.B, STEP, CAFA Title: Partner Areas of Practice: Lawyer Specializes In: Estate Planning & Litigation; Succession Planning 3200,10180-101Street Edmonton, AB T5J 3W8 Tel: 780-497-3370 Fax:780-429-3044 [email protected] www.rmrf.com


2009/2010 Canadian Farm Advisors Resource GuideScotia Private Client Group Chapter: Calgary Contact:JayHaralson Professional Credentials: P. Ed., CSC, CAFA Title: Financial Consultant - Wealth Management Areas of Practice: Banker / Lender; Financial Planner; Investment Specializes In: Retirement Planning; Succession; Trusts 1730-7002ndStreetSW Calgary,ABT2P2N7 Tel:403-221-6940 Fax:403-299-3054 [email protected] www.scotiabank.com

Scotiabank Chapter: Calgary Contact: Peter Molenaar Title: Vice President Areas of Practice: Banker / Lender 700-2ndStreetSW,Suite3950 Calgary,ABT2P2N7 Tel:403-441-2167 Fax: www.scotiabank.com

Scotiabank Chapter: Edmonton - Leduc Contact: Robert Gibbs Professional Credentials: B. Comm (Agri. Business) Title: Client Relationship Manager Areas of Practice: Banker / Lender Specializes In: Agriculture 10531 - 100 Avenue Westlock,ABT7P2J3 Tel: 780-349-8633 Fax: 780-349-8777 [email protected] www.scotiabank.com

Scotiabank Chapter: Red Deer Contact: Sheri Michelson Professional Credentials: Agri Business/Finance Diploma Title: Client Relationship Manager Areas of Practice: Banker / Lender Specializes In: Agricultural Banking 5002-50thStreet Red Deer, AB T4N 1Y3 Tel:403-341-7946x8002 Fax:403-346-0240 [email protected] www.scotiabank.com

Scotiabank Chapter: Lethbridge Contact: Don Zack Professional Credentials: BSc (Agri) Title: Senior Client Relationship Manager Areas of Practice: Banker 702-3rdAvenueSouth Lethbridge,ABT1J0H6 Tel:403-732-9200 Fax:403-732-4703 [email protected]

Scotiabank Chapter:MedicineHat Contact: Jeff Werre Professional Credentials: CAFA Title: Client Relationship Manager Areas of Practice: Banker 2-83CarryDriveSE MedicineHat,ABT1B3M5 Tel:403-528-6764 [email protected] www.scotiabank.com

Scotiabank Chapter: Red Deer Contact: Naomi McCully Title: Financial Consultant Areas of Practice: Banker / Lender; Financial Planner Specializes In: Retirement Planning; Succession; Trusts 5020-050thStreet Red Deer, AB T4N 1Y3 Tel:403-392-6424 Fax: 403-309-6689 [email protected] www.scotiabank.com

Stringam Denecky Chapter: Lethbridge Contact: Paul Pharo Professional Credentials: LL.B, B.Sc. (Eng) Title: Lawyer Areas of Practice: Lawyer 314 Third Street South Lethbridge, AB T1J 1Y9 Tel:403-328-5577 Fax:403-327-1141 [email protected] www.stringam.ca


2009/2010 Canadian Farm Advisors Resource GuideTD Canada Trust Chapter: Edmonton - Leduc Contact: Charlene Fuhr Title: Account Manager, Agriculture Services Areas of Practice: Banker / Lender 5037 - 50th Street / Box 4599 Barrhead, AB T7N 1A5 Tel:780-674-2216 [email protected] www.tdcanadatrust.com

TD Canada Trust Chapter: Edmonton - Leduc Contact: Gord Gillies Title: District Manager, Agriculture Services Areas of Practice: Banker / Lender 6000 - 50th Street Beaumont, AB T4X 1T8 Tel:780-929-4900 [email protected] www.tdcanadatrust.com

TD Canada Trust Chapter: Red Deer Contact: Mark Repetski Title: Account Manager, Agriculture Services Areas of Practice: Banker / Lender 4902GaetzAvenue Red Deer, AB T4N 4A8 Tel: 403-340-7400 [email protected] www.tdcanadatrust.com

TD Canada Trust Chapter: Red Deer Contact: Jody Fornwald Title: Analyst / Account Manager, Agriculture Services Areas of Practice: Banker / Lender 4902GaetzAvenue Red Deer, AB T4N 4A8 Tel: 403-340-7400 [email protected] www.tdcanadatrust.com

TD Canada Trust Chapter: Calgary Contact: Jeff Rempel Professional Credentials: BSc.& Agr Title: Account Manager Areas of Practice: Banker / Lender 2045-34StreetNE Calgary,ABT1Y6Z2 Tel:403-292-1254x246 Fax:403-292-1253 [email protected] www.tdcanadatrust.com

TD Canada Trust Chapter: Grande Prairie Contact: Toni Vanthuyne Professional Credentials: B. Admin Title: Account Manager Areas of Practice: Banker / Lender 10704 Westside Drive Grande Prairie, AB T8V 8E6 Tel: 780-538-8100 x 300 Fax: 780-538-1409 [email protected]

TD Canada Trust Chapter: Lethbridge Contact: Ted Coatham Professional Credentials: B Comm. Title: Account Manager Areas of Practice: Banker / Lender #156-200-4thAvenueSouth Lethbridge, AB T1J 4C9 Tel: 403-381-5087 Fax:403-381-5082 [email protected]

TD Canada Trust Chapter:MedicineHat Contact: Dale Brown Professional Credentials: CAFA Title: Relationship Manager - Agriculture Services Areas of Practice: Banker / Lender 601 - 3rd Street SE MedicineHat,ABT1A0H4 Tel:403-528-6300x284 Fax:403-528-6305 [email protected] www.td.canadatrust.com

VMJ Services Chapter: Edmonton - Leduc Contact: Vince Jones Professional Credentials: CCA, CAFA Title: Owner Areas of Practice: Agrologist; Agronomist Specializes In: Farm Consultant Box 391 Ryley, AB T0B 4A0 Tel: 780-663-3890 Fax: 780-663-3891 [email protected]

YTIL Inc. Communications Chapter: Lethbridge Contact: Michael Putici Title: Facilitator / Mediator Areas of Practice: Agri-Business Owner; Financial Management Advisor; Insurance Agent; Investment (IDA); Management Consultant; Mediator; Producer; Public Speaker; Retirement Planner; Risk Management 39 Fairmont Garden Road S. Lethbridge,ABT1K7L2 Tel:403-332-0534 Fax: 403-380-6699 [email protected] www.ytil.ca

BRITISH COLUMBIABMO, Bank of Montreal Chapter: Fraser Valley Contact: Steve Saccomano Professional Credentials: Farm Business Management; CFIA Title: Commercial Account Manager, Agriculture Areas of Practice: Banker / Lender Specializes In: Agri Finance 100D - 6640 Vedder Road Sardis,BCV2R0J2 Tel:604-824-6917 Fax:604-824-6911 [email protected] www.bmo.com

Farm Credit Canada Chapter: Fraser Valley Contact: Toby Frisk Professional Credentials: Ag. Dip., Ag. Tech., CSC, PFP Title: Business Development Manager Areas of Practice: Banker Specializes In: Primary Agriculture & Agriculture Financing 200-1634HarveyAvenue Kelowna,BCV1Y6G2 Tel:250-470-5050 Fax:250-470-5061 [email protected] www.fcc.ca

From the Ground Up Rural Resource Consultants Inc. Chapter: Vancouver Island Contact: Gary Rolston Professional Credentials: B. Sc. (Ag. Economics), Dip. Urban Land Economics, P.Ag, CAFA Title: President Areas of Practice: Agricultural Economist; Agrologist; Management Consultant Specializes In: Succession Box 30030 Courtenay,BCV9N9H8 Tel:250-334-3440 Cell:250-792-2056 Fax:250-339-0955 [email protected] www.ftgu.bc.ca

Henry Farm Chapter: Vancouver Island Contact:GrantHenry Professional Credentials: BSc.(Agri); P.Ag Title: Student Areas of Practice: Agri-Business Owner; Agrologist; Management Consultant Specializes In: Viticulture & Forage Crop Production; Vineyard Business Planning 1995 Bartlett Road Cowichan Bay, BC V0R 1N1 Tel:250-748-0574 [email protected]

Incentive Access Group Corp. Chapter: Fraser Valley Contact: Ken Bell Professional Credentials: BA Sc., P. Eng., PE, CTM CL (TMI), CAFA Title: Senior Scientist Areas of Practice: Coach; Marketing; Media; Other; Public Speaker; Tax 7495,132Street,Suite2007 Surrey, BC V3W 1J8 Tel:604-572-9548x320 Fax:604-572-8793 [email protected] www.incentiveaccess.com

INVIS Mortgages Chapter: Vancouver Island Contact: E. A. (Jake) Posliff Professional Credentials: FICB, CFP, AMP Title: Mortgage Consultant Areas of Practice: Banker; Certified Financial Planner; Management Consultant; Retirement Planner; Risk Management 733 Banwell Court QualicumBeach,BCV9K1C2 Tel:250-752-4364 Cell:250-228-5980 Fax:250-752-4263 [email protected] www.mortgage2u.ca


2009/2010 Canadian Farm Advisors Resource GuideRamsay Lampman Rhodes Chapter: Vancouver Island Contact: J. Parker MacCarthy Professional Credentials: LL.B (Q.C.), BA Title: Lawyer Areas of Practice: Lawyer; Mediator; Succession; Tax 111 Wallace Street Nanaimo,BCV9R5B2 Tel:250-754-3321 Toll free:800-263-3321 Fax:250-754-1148 [email protected]

Scotia Private Client Group Chapter: Vancouver Contact: Joseph Reid Title: Financial Consultant - Wealth Management Areas of Practice: Financial Planner; Investment Specializes In: 650 West Georgia Street/Box11502 Vancouver, BC V6B 4N7 Tel: 777-998-9745 [email protected] www.scotiabank.com

Scotiabank Chapter: Fraser Valley Contact: Kathy Olmstead Title: Client Relationship Manager Areas of Practice: Banker #100-2777GladwinRoad Abbotsford,BCV2T4V1 Tel:604-870-3214 Fax:604-870-3222 [email protected] www.scotiabank.com

Scotiabank Chapter: Fraser Valley Contact: Christine Raphael Title: Deputy, Credit Solutions Group Areas of Practice: Banker 650 West Georgia Street / Box11502 Vancouver, BC V6B4P6 Tel:604-532-6769 Fax:604-532-6776 [email protected] www.scotiabank.com

Scotiabank Chapter: Vancouver Contact: Bernie Stodola Professional Credentials: CAFA Title: Director - Agricultural Services Areas of Practice: Banker 650 West Georgia Street / Box 11502 Vancouver, BC V6B 4P6 Tel:604-668-2158 Fax:604-668-2096 [email protected] www.scotiabank.com

Scotiabank Chapter: Vancouver Contact: Russ Aunger Title: Financial Consultant Areas of Practice: Banker / Lender; Financial Planner 650 West Georgia Street, 5th Floor Vancouver, BC V6B 4N7 Tel: 778-994-3158 [email protected] www.scotiabank.com

Scotiabank Chapter: Vancouver Contact: Gregory Ksinan Title: Client Relationship manager Areas of Practice: Banker 650 West Georgia Street / Box11502 Vancouver, BC V6B 4P6 Tel:604-532-6754 [email protected] www.scotiabank.com

Scotiabank Chapter: Vancouver Island Contact: Donna Reddick Title: Financial Consultant - Wealth Management Areas of Practice: Banker / Lender; Financial Planner 1280DouglasStreet/Box8043 Victoria, BC V8W 3R7 [email protected]


2009/2010 Canadian Farm Advisors Resource GuideScotiabank Chapter: Vancouver Island Contact: Brian May Title: Client Relationship Manager Areas of Practice: Banker Nored Plaza, 101 - 6750 North Island Highway Nanaimo, BC V9V 1S3 Tel:250-390-5988 Fax:250-390-5999 [email protected] www.scotiabank.com

TD Canada Trust Agriculture Services Chapter: Fraser Valley Contact: Mark Johnson Professional Credentials: B.Comm, CSC Title: Account Manager Areas of Practice: Banker / Lender 5973 Vedder Road, Unit 100 Chilliwack,BCV2R1C3 Tel:604-824-5151x305 Fax:604-824-3439 [email protected]

TD Canada Trust Agriculture Services Chapter: Fraser Valley Contact: Al Timms Professional Credentials: CSC Title: Manager Business Development Areas of Practice: Banker / Lender; Financial Planner 32817SouthFraserWay Abbotsford,BCV2S2A6 Tel:604-870-2214 Fax:604-870-2223 [email protected] www.corp.tdbank.ca/agservices/

The Family Furrow Chapter: Fraser Valley Contact: Jim Soldan Professional Credentials: B.Sc.Ag., Mediation Dip., Bio. Sc. Dip., CAFA Title: Owner Areas of Practice: Agrologist; Educator;HumanResources;PublicSpeaker Specializes In: Succession 9699 McLeod Road Chilliwak,BCV2P6H4 Tel: 604-794-7186 Toll Free: 800-795-9979 Fax: 604-794-7186 [email protected]

Village Design & Drafting Chapter: Vancouver Island Contact: Garry Bentham Professional Credentials: Architectural Technology Dip., ASTTBC Title: Certified Residential Designer Specializes In: Creating Farm Master Plans; Design & Drafting Acreage Plans 799 Sanderson Road Parksville, BC V9P 1A8 Tel:250-228-5900 Fax:250-586-5900 [email protected]

MANITOBAAikins, MacAulay & Thorvaldson LLP Chapter: Winnipeg Contact: Florence Carey Professional Credentials: BA., LLB, CAFA Title: Lawyer Areas of Practice: Lawyer Specializes In: Taxation 30th Floor, 360 Main Street Winnipeg, MB R3C 4G1 Tel:204-957-4891 Fax:204-957-4414 [email protected] www.aikins.com

BDO Dunwoody LLP Chapter: Brandon Contact: Sarah Campbell Professional Credentials: CGA, BAccs, Bus. Admin Title: Manager Areas of Practice: Accountant Specializes In: Agriculture 148 - 10th Street Brandon, MB R7A 4E6 Tel:204-727-0671 Fax:204-726-4580 [email protected] www.bdo.ca

Brown Le Heiget, Partners in Smith Neufeld Jodoin LLP (SNJ LLP) Chapter: Pembina Valley Contact: Mona Brown Professional Credentials: B.A., LL.B., Charter Arbitrator, CAFA Title: Partner Areas of Practice: Lawyer Box1240/71MainStreet Carman, MB R0G 0J0 Tel:204-745-2028 Fax:204-745-3513 [email protected] www.snj.ca

BSI Insurance Brokers Ltd. Chapter: Steinbach Contact: Jason Thompson Professional Credentials: BA (Econ.), CIP Title: Risk Services Specialist - Farm & Commercial Areas of Practice Insurance Specializes In: Life & General Farm Insurance 41MainStreet/Box220 Niverville, MB R0A 1E0 Tel:204-388-4018 Toll Free:877-425-2057 Fax: 866-388-4393 [email protected] www.bsimb.com

Caisse La Prairie Chapter: Steinbach Contact: Adam Boulanger Professional Credentials: BSc.(Agribusiness) Title: Ag/Com Finance Advisor Areas of Practice: Banker/Lender Specializes In: Agricultural/Commercial Financing Box 99 St.JeanBaptiste,MBR0G2B0 Tel:204-758-3372 Fax:204-758-3379 [email protected] www.caisse.biz

Canada Revenue Agency Chapter: Winnipeg Contact: Fred Adair Professional Credentials: CA Title: Rulings Officer Areas of Practice: Accountant Specializes In: Tax Specialist 325Broadway Winnipeg, MB R3C 4T4 Tel:204-983-1384 Fax:204-984-6752 [email protected]

Canadian Wheat Board Chapter: Winnipeg Contact: Patrick Elazar Professional Credentials: B.A.; BSc-Ag Title: Farm Business Representative Areas of Practice: Marketing; Public Speaker Box 157 / RPO Corydon Winnipeg, MB R3M 3S7 Tel:204-226-0407 Fax:204-984-2196 [email protected] www.cwb.ca/public/en/hot/

Cliff Harrison - Farm Business Planning Services Chapter: Winnipeg Contact:CliffHarrison Professional Credentials: B. Sc. Ag., P. Ag., CAC, CAFA Areas of Practice: Agrologist; Producer Specializes In: Succession; Facilitator; Financial Difficulty; Beginning Farmer Box 43 Domain, MB R0G 0M0 Tel:204-736-2613 Fax:204-736-4921 [email protected]

Credential Financial Strategies Chapter: Steinbach Contact: Perry Reimer Professional Credentials: B. Admin., CFP, CAFA Title: Insurance Representative Areas of Practice: Insurance Specializes In: Insurance Planning; Estate & Succession Planning 98 B Brandt Street Steinbach, MB R5G 0V6 Tel:204-346-9255 Fax:204-346-9267 [email protected]

D’Arcy & Deacon LLP Chapter: Winnipeg Contact: John C. Stewart Professional Credentials: B.Sc. Agric., P. Ag., LLB, CAFA Title: Partner Areas of Practice: Lawyer 1200-330St.MaryAvenue Winnipeg, MB R3C 4E1 Tel:204-925-5368 Fax:204-943-4242 [email protected]

Deloitte & Touche LLP Chapter: Winnipeg Contact: Victor Bergmann Professional Credentials: CGA, CAFA Title: Associate Partner Areas of Practice: Accountant; Management Consultant Specializes In: Charitable giving; Succession; Tax Specialist 2300-360MainStreet Winnipeg, MB R3C 3Z3 Tel:204-944-3608 Fax:204-947-9390 [email protected]


2009/2010 Canadian Farm Advisors Resource GuideDon Forbes & Associates Chapter: Brandon Contact: Don Forbes Professional Credentials: CFP, Diploma Agriculture, CLU, CAFA Title: Financial Planner Areas of Practice: Certified Financial Planner; Insurance Agent; Retirement Planner; Succession; Tax 40 Main Street, Box 1109 Carberry,MBR0K0H0 Tel:204-834-3155 Fax:204-834-3275 [email protected]

Duvenaud Associates Chapter: Winnipeg Contact: John Duvenaud Professional Credentials: B.Sc. Ag., P. Ag., CAFA Title: Owner Areas of Practice: Agricultural Economist 846-167 Lombard Winnipeg, MB R3B 0V3 Tel:204-942-1459 Fax:204-942-7652 [email protected]

Edward Jones Chapter: Steinbach Contact: Michel Fournier Professional Credentials: B.A; B.Ed., CAFA Title: Financial Advisor Areas of Practice: Financial Planner; Insurance; Investment Specializes In: Retirement & Succession; Risk Management 178PTH#12N,Unit70 Clearspring Centre Steinbach, MB R5G 1T7 Tel:204-346-9977 Toll Free: 866-307-9977

Fax:204-346-9986 [email protected] www.edwardjones.com

Entrust Financial Services Contact: Stephen Webb Suite205-1615St.Mary’sRoad Winnipeg,MBR2M3W8 Tel:204-272-9670 Toll Free: 800-988-7994 Fax:204-272-9674 www.entrustfinancialservices.biz

Farm Credit Canada Chapter: Steinbach Contact: Janelle Lamoureux Professional Credentials: BSc (Agri), PA Title: Relationship Manager Areas of Practice: Agrologist 330PTH#12North Steinbach, MB R5G 1T6 Tel:204-346-6365 Fax:204-346-6374 [email protected] www.fcc-fac.ca

Farm Credit Canada Chapter: Steinbach Contact: Fred Winkler Professional Credentials: CAFA Title: Account Manager Farm Finance Areas of Practice: Banker / Lender 330PTH#12North Steinbach, MB R5G 1T6 Tel:204-346-6375 Fax:204-346-6374 [email protected] www.fcc-fac.ca

FarmLink Marketing Solutions Chapter: Winnipeg Contact: Mark Lepp Professional Credentials: B.Sc. (Ag Economics), CAFA Title: Business Manager Areas of Practice: Agricultural Economist; Management Consultant 3200RoblinBoulevard Winnipeg, MB R3R 0C3 Tel:204-832-2101 Fax:204-832-2121 [email protected] www.farmlinksolutions.ca

Fraser & Partners Chapter: Winnipeg Contact: Jan Fraser Professional Credentials: CFP, M.ED, B.ED., CAFA Title: President & Sr. Planner Areas of Practice: Financial Planner 250-25ForksMarketRoad Winnipeg, MB R3C 4S8 Tel:204-987-7777 Fax:204-942-1446 [email protected] www.fraserandpartners.ca


2009/2010 Canadian Farm Advisors Resource Guide

Frostiak & Leslie Chartered Accountants Chapter: Winnipeg Contact: Myles Pouteau Professional Credentials: B.Comm(Hons),CA,TEP,CAFA Title: Tax Manager Areas of Practice: Accountant Specializes In: Trust & Estate Practitioner; Farm Advisor #200-1700CorydonAvenue Winnipeg, MB R3N 0K1 Tel:204-487-5202 Fax:204-488-8658 [email protected] www.cafinancialgroup.com

Frostiak & Leslie Chartered Accountants Inc. Chapter: Winnipeg Contact: Angela Zarn Professional Credentials: B. Comm.(Hons.),CA,CPA,CAFA Areas of Practice: Accountant Specializes In: U.S. Tax Accountant; Tax Planning 200-1700CorydonAvenue Winnipeg, MB R3N 0K1 Tel:204-487-5204 Fax:204-488-8658 [email protected] www.cafinancialgroup.com

Klassen Financial Services Chapter: Steinbach Contact: Leonard Klassen Professional Credentials: CFP, CAFA Title: Owner Areas of Practice: Financial Planner 344 Main Street Steinbach,MBR0A2A0 Tel:204-326-6088 Fax:204-326-5917 [email protected]

Louis Balcaen Chapter: Steinbach Professional Credentials: CAFA Areas of Practice: Management Consultant Box 5 La Broquerie, MB R0A 0W0 Tel:204-424-5434 Fax:204-424-5434 [email protected]

Loewen Henderson Banman LLP Chapter: Steinbach Contact:JimHenderson Professional Credentials: B.A., LLB, CAFA Title: Partner Areas of Practice: Lawyer 200-250MainStreet Steinbach, MB R5G 1Y8 Tel:204-346-5172 Fax:204-326-6917 [email protected]

Loewen Henderson Banman LLP Chapter: Steinbach Contact: Terry Loewen Professional Credentials: BA, LL.B, CAFA Title: Lawyer Areas of Practice: Lawyer 200-250MainStreet Steinbach, MB R5G 1Y8 Tel:204-346-5171 Fax:204-326-6917 [email protected]

Manitoba Dairy Farm Management Group Chapter: Steinbach Contact: Roger Mills Professional Credentials: Dip. Ag., CAFA Title: Dairy Business Consultant Areas of Practice: Management Consultant; Public Speaker 34 Castlerock Cove Steinbach,MBR5G2J5 Tel:204-326-6332 Fax:204-346-9001 [email protected] www.millmount.ca

Maple Leaf Consumer Foods Chapter: Brandon Contact: Kimmy Parrott Professional Credentials: B. Admin. Title: Finance Analyst Box 5 Grenfell, SK S0G 7B0 Tel:204-479-9263 [email protected]

Meyers Norris Penny Chapter: Brandon Contact: Gordon Campbell Professional Credentials: BSc. Ag., CA, CAFA Title: Partner Areas of Practice: Accountant; Educator; Management Consultant; Producer Specializes In: Succession; Tax Specialist 17 Viceroy Crescent Brandon, MB R7B 3N4 Tel:204-571-7646 Fax:204-571-7127 [email protected] www.mnp.ca

Meyers Norris Penny Chapter: Brandon Contact:MelHume Professional Credentials: CAFA Areas of Practice: Management Consultant 1401 Princess Avenue Brandon, MB R7A 7L7 Tel:204-571-7678 Fax:204-571-7127 [email protected]

Meyers Norris Penny Chapter: Brandon Contact: Deborah Calverley Professional Credentials: CGA, CAFA Areas of Practice: Accountant Box528 Deloraine, MB R0M 0M0 Tel:204-747-2842 Fax:204-747-2856 [email protected] www.mnp.ca

Meyers Norris Penny Chapter: Winnipeg Contact: Jim Dangerfield Professional Credentials: CA, CAFA Title: Partner Areas of Practice: Accountant 500-1661 Portage Avenue Winnipeg, MB R3J 3T7 Tel:204-788-6058 Fax:204-783-8329 [email protected]

Meyers Norris Penny Chapter: Steinbach Contact: Alyson Kennedy Professional Credentials: B.Comm.(Honours),CA,CFP,CAFA Title: Partner Areas of Practice: Accountant; Financial Planner Specializes In: Succession, Tax, Trust 2500-201PortageAvenue Winnipeg, MB R3B 3K6 Tel:204-788-6057 Fax:204-783-8329 [email protected]

Nakonechny & Power Chartered Accountants Ltd. Chapter: Pembina Valley Contact: Clair Edwards Professional Credentials: CMA, CAFA Title: Senior Accountant Areas of Practice: Accountant Specializes In: F/S, Income Tax, Agri Stability Box 466 Carman, MB R0G 0J0 Tel:204-745-2061 Fax:204-745-6322 [email protected] www.nakandpow.com

Nakonechny & Power Chartered Accountants Ltd. Chapter: Pembina Valley Contact:HellarNakonechny Professional Credentials: B.Sc., CA, CFP, CAFA Title: Partner Areas of Practice: Accountant; Financial Planner Specializes In: F/S & Tax Return Preparation; Retirement & Succession Planning Box 880 Carman, MB R0G 0J0 Tel:204-745-2061 Fax:204-745-6322 [email protected] www.nakandpow.com

Pitblado LLP Chapter: Winnipeg Contact:HowardMorry Professional Credentials: B.Comm.(Hons),LL.B,TEP,CAFA Title: Partner Areas of Practice: Lawyer Specializes In: Tax, Succession, Estate Planning 2500-360MainStreet Winnipeg, MB R3T 3A6 Tel:204-956-3528 Fax:204-957-0227 [email protected] www.pitblado.com

RBC Royal Bank Chapter: Steinbach Contact: Dale Mead Professional Credentials: Dip. Business, CAFA Title: Agriculture Account Manager Areas of Practice: Banker / Lender Specializes In: Dairy, Cattle and Grain Producers 288MainStreet Steinbach, MB R5G 1Y8 Tel:204-346-6000 Fax:204-326-4916 [email protected] www.rbc.com

Red River Appraisal Services Chapter: Steinbach Contact: Gordon Daman Professional Credentials: AACI, P. App., Dip. Ag., BA, CAFA Title: President Areas of Practice: Appraiser Specializes In: Commercial, Agricultural Appraisals and Consulting Box 1180 Niverville, MB R0A 1E0 Tel:204-371-8887 Fax:204-388-5090 [email protected] www.rras.ca


2009/2010 Canadian Farm Advisors Resource GuideScotia Private Client Group Chapter: Winnipeg Contact: Roxana Mazur Professional Credentials: B. Comm., CIM, CFP Title: Financial Consultant - Wealth Management Areas of Practice: Banker / Lender; Financial Planner; Investment Specializes In: Retirement Planning; Succession; Trusts 200PortageAvenue,3rdFloor Winnipeg,MBR3C3X2 Tel:204-985-3795 Fax:204-985-3195 [email protected] www.scotiabank.com

Seeds of Encouragement Chapter: Brandon Contact: Elaine Froese Professional Credentials:PHEc,Cert.HudsonInstituteCoach,Conflict Resolution, CAFA Title: Farmer, Consultant Areas of Practice: Family Coach; HomeEconomist;Mediator;Producer; Public Speaker; Succession Box 957 Boissevain, MB R0K 0E0 Tel:204-534-6846 Fax:204-534-3222 [email protected] www.elainefroese.com

Signature Mediation Chapter: Brandon Contact: Gerry Friesen Professional Credentials: Cert. Conflict Resolution, ASIST, CDRC Areas of Practice: Family Coach; Management Consultant; Mediator / Facilitator; Public Speaker Specializes In: Succession Box 179 Wawanesa,MBR0K2G0 Tel:204-725-6704 Fax:204-824-2604 [email protected] www.signaturemediation.ca

Smith Neufeld Jodoin LLP Chapter: Pembina Valley Contact:DenisLeHeiget Professional Credentials: B.Comm(Honours),LL.B,CAFA Title: Lawyer Areas of Practice: Lawyer Specializes In: Agricultural Corporate, Commercial, Real Estate transactions 71MainStreet/Box1240 Carman, MB R0G 0J0 Tel:204-745-2028 Fax:204-745-3513 [email protected] www.snj.ca

Smith, Neufeld, Jodoin LLP Chapter: Steinbach Contact: John Neufeld Professional Credentials: BA (Hon),LLB,CAFA Title: Partner Areas of Practice: Lawyer 85PTH12North Steinbach, MB R5G 1A7 Tel:204-326-3442 Fax:204-326-2154 [email protected] www.snj.ca

Steinbach Credit Union Chapter: Winnipeg Contact: Mark Kaminsky Professional Credentials: B.Sc(Ag), CAFA Title: Agricultural Account Manager Areas of Practice: Banker / Lender Specializes In: Farm Related Financing 2100McGillivaryBoulevard Winnipeg,MBR3Y1X2 Tel:204-928-7837 Fax:204-487-7861 [email protected] www.scu.mb.ca

Steinbach Credit Union Ltd. Chapter: Steinbach Contact: James Fehr Professional Credentials: BSc.,PAg., CAFA Title: Senior Agricultural Account Manager Areas of Practice: Agrologist; Banker / Lender 50 Parkview Crescent Steinbach,MBR5G2A4 Tel:204-346-9227 Fax:204-326-5012 [email protected] www.scu.mb.ca


2009/2010 Canadian Farm Advisors Resource GuideTD Canada Trust Chapter: Brandon Contact: Philip Yakielashek Professional Credentials: Agri Dip. Title: Account Manager Areas of Practice: Banker / Lender Box2667 Swan River, MB R0L 1Z0 Tel:204-734-4544x245 Fax:204-734-5188 [email protected] www.td.com

TD Canada Trust Chapter: Brandon Contact: Morgan Ashcroft Professional Credentials: BA Title: Account Manager Areas of Practice: Banker / Lender 903 Rosser Avenue Brandon, MB R7A 0L3 Tel:204-729-2600x251 Fax:204-729-8134 [email protected] www.tdcanadatrust.com

TD Canada Trust Chapter: Pembina Valley Contact: Erin Stanhope Professional Credentials: BSc. Ag Title: Account Manager Areas of Practice: Banker / Lender Specializes In: Livestock 102SaskatchewanAvenue,West Portage la Prairie, MB R1N 0M1 Tel:204-857-8761x233 Fax:204-857-5894 [email protected]

The Exchange Chartered Accountants Chapter: Winnipeg Contact: Gary Gumprich Professional Credentials: B. Comm(Hons),CA,CAFA Title: Associate Areas of Practice: Accountant Specializes In: Owner-operated Businesses 100-123BannatyneAvenue Winnipeg, MB R3B 0R3 Tel:204-947-7121 Fax:204-957-5195 [email protected]

Tone Ag Consulting Ltd. Chapter: Steinbach Contact: Ron Tone Professional Credentials: B. Sc. Agri., P. Ag. Title: President Areas of Practice: Agrologist; Agronomist Box 333 31022RatRiverRoad St. Pierre, MB R0A 1V0 Tel:204-433-7189 Fax:204-433-3335 [email protected] www.toneag.com

NOVA SCOTIA Scotia Private Client Group Chapter: Nova Scotia Contact:StephanieHart Professional Credentials: B. Comm., PFP Title: Financial Consultant - Wealth Management Areas of Practice: Financial Planner; Investment Specializes In: Retirement Planning; Succession; Trusts 1801HollisStreet,Suite900 Halifax,NSB3J3N4 Tel:902-456-0870 Fax:902-420-7119 [email protected] www.scotiabank.com

ONTARIOAccord Business Solutions Inc. Chapter: Wellington County Contact: Morgan Senior Professional Credentials: FICB, IMBA Title: President Areas of Practice: Agri-Business Owner Specializes In: Charitable Giving; Succession: Tax #4 - 181 Groh Avenue Cambridge, ON N3C 1Y8 Tel:519-220-1006 Fax:519-220-1125 morgan1@ accordbusinesssolutions.ca www.accordbusinesssolutions.ca

AgroSpray Limited Chapter: Woodstock Contact: Phillip Esseltine Professional Credentials: CGA Title: President Areas of Practice: Banker Box 130, 85 Spruce Street Tillsonburg,ONN4G4H3 Tel:519-842-8408 Fax: 519-688-0456 [email protected] www.agrospray.com

Allied Associates LLP Chapter:HuronPerth Contact: Vern Doupe Professional Credentials: CAFA Title: Area Manager Areas of Practice: Tax 79 Erie Street S., Box 147 Clinton, ON N0M 1L0 Tel:519-482-5786 Fax:519-482-2153 [email protected] www.alliedgroup.ca

Allied Associates LLP Chapter: Kawartha Contact: Leonard Dick Professional Credentials: BSc., B. Comm., CGA, CFP Title: Area Manager Areas of Practice: Accountant; Financial Planner Specializes In: Farm Business Accounting, Tax, Financial Planning 1006-200WhiteOaksCourt Whitby, ON L1P 1B8 Tel: 905-556-0370 Fax:905-556-0244 [email protected] www.alliedtax.ca

Allied Associates LLP Chapter: Kawartha Contact: Bryan Smith Professional Credentials: B. Math, CA, CAFA Title: Partner Areas of Practice: CA; Tax 133HunterStreetEast Peterborough,ONK9H1G7 Tel: 705-760-9900 Fax:705-760-9926 [email protected] www.alliedgroup.ca

Allied Associates LLP Chapter: London Contact: Joni Anderson Professional Credentials: CGA, BA (Econ), Bus. Admin. (Fin. Mjr), Bus. Acctg., CAFA Title: Area Manager Areas of Practice: Accountant; Family Coach; Management Consultant Specializes In: Succession & Tax 35252MaguireRoad,RR#2 Ailsa Craig, ON N0M 1A0 Tel:519-293-3000 Fax: [email protected] www.alliedgroup.ca

Allied Associates LLP Chapter: London Contact: John Wilkin Professional Credentials: CAFA Title: Chief Executive Officer Areas of Practice: Accountant; Management Consultant Specializes In: Succession & Tax 210OxfordStreet,E. London, ON N6A 1T6 Tel: 519-873-3560 Fax: 519-673-5906 [email protected] www.alliedgroup.ca

Allied Associates LLP Chapter: London Contact: Wayne Ryan Professional Credentials: CA, B.Admin., CAFA Title: Partner Areas of Practice: CA; Management Consultant; Retirement Planner; Succession; Tax; Trust 210OxfordStreet,E. London, ON N6A 1T6 Tel: 519-673-1940 Fax: 519-673-5906 [email protected] www.alliedgroup.ca

Allied Associates LLP Chapter: Niagara Region Contact:JohnHrick Professional Credentials: BA, CAFA Title: Area Manager Areas of Practice: Accountant Specializes In: Farm Accounting & Advisory Services; Personal & Corporate Returns 64 Stoney Brook Crescent St.Catharine’s,ONL2S3R8 Tel: 905-685-6056 Fax:905-685-6271 [email protected] www.alliedgroup.ca

Allied Associates LLP Chapter: Ottawa Valley Contact:ChrisHart Professional Credentials: BA, CMA, ACS, CAFA Title: Area Manager Areas of Practice: Tax 12032CountyRoad3 Winchester,ONK0C2K0 Tel:613-774-5204 Fax: 613-774-6117 [email protected] www.alliedgroup.ca


2009/2010 Canadian Farm Advisors Resource GuideAllied Associates LLP Chapter: Walkerton Contact: Teri Cobean Professional Credentials: BBA, CMA, CFP, CAFA, Dip. Bus. Admin. Accounting Title: Area Manager Areas of Practice: Accountant; Financial Planner Specializes In: Taxation 358 - 9th Avenue Hanover,ONN4N2M1 Tel: 519-364-0611 Fax: 519-364-5781 [email protected] www.alliedgroup.ca

Allied Associates LLP Chapter: Wellington County Contact: Jeff Boucher Title: Area Manager Areas of Practice: Succession; Tax 56 Castlewood Place Cambridge, ON N1R 8K6 Tel:519-260-0211 Fax:519-260-0211 [email protected] www.alliedgroup.ca

Allied Associates LLP Chapter: Woodstock Contact: Elco DeBoer Professional Credentials: PAg, Dip. Accounting & Computers, CAFA Title: Area Manager Areas of Practice: Accountant; Agrologist Specializes In: Succession, Tax 332900PlankLine,RR1 Mount Elgin, ON N0J 1N0 Tel:519-842-6077 Fax:519-842-7020 [email protected] www.alliedgroup.ca

Allied Associates LLP Chapter: Southwestern Contact: Brian Thorne Professional Credentials: B. Ad. Dip, B. Acct. Dip. Title: Area Manager Areas of Practice: Tax 4016 Golden Gate Circle Petrolia, ON N0N 1C0 Tel:519-882-2586 Fax:519-882-3657 [email protected] www.alliedgroup.ca

Allied Associates LLP Chartered Accountants Chapter: London Contact: Chris Annis Professional Credentials: Bus. Accounting Dip., CAFA Title: Accountant, Area Manager Areas of Practice: Accountant Specializes In: Retirement Planning; Succession; Tax 210OxfordStreet,E. London, ON N6A 1T6 Tel: 519-673-1940 Fax: 519-673-5906 [email protected] www.alliedgroup.ca

Allied Associates LLP, Chartered Accountants Chapter:HuronPerth Contact: Jordan Domm Professional Credentials: CAFA, Business Admin/Accounting Diploma Title: Area Manager Areas of Practice: Accountant Specializes In: Tax Returns; Financial Statement & AgriStability Preparation 112AthloneCrescent Stratford,ONN4Z1H8 Tel:519-274-0891 Fax: 519-508-9515 [email protected] www.alliedgroup.ca

Allied Associates LLP, Chartered Accountants Chapter: Simcoe County Contact: Karen Lund Professional Credentials: CGA Title: Area Manager Areas of Practice: CGA; Public Accountant; Succession; Tax; Trust 7

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