Farm Financial Assessment Advisor Roster

The Ontario Ministry of Agriculture, Food and Rural Affairs (OMAFRA) is maintaining a list of qualified farm business advisors to assist Ontario producers undertake the Farm Financial Assessment as part of Growing Forward Business Development for Farm Businesses. The goal of Growing Forward Business Development for Farm Businesses is to increase the economic viability of Ontarios agriculture and food industry. Based on their reviewed Action Plans, producers may require the services of a professional farm business advisor to review past financial performance, analyze their current business situation, discuss objectives and prepare financial projections based on identified goals. Producers may be eligible for a maximum of $2,400 for up to four days of one-on-one consultation with a private sector farm business advisor (to a maximum of $1,900), as well as up to one day of follow-up (to a maximum of $500). The farm business must provide a payment of $100 as its cost-share contribution. There will be two options available to farm businesses to undertake the FFA: 1) Program-led the farm business may choose an advisor from the approved FFA roster. 2) Producer-led the farm business may choose their own advisor. This advisor is not required to be on the approved FFA roster but they must meet the same minimum education/ experience qualifications as the rostered advisors.
DISCLAIMER Please note that the information provided on this site was provided by the farm business advisors and is current as of the last update date. OMAFRA or its agencies or its representatives do not warrant the accuracy of any of these statements nor should inclusion of this information on this site be taken as an endorsement by OMAFRA or its agencies or its representatives of any particular service provider or advisor. OMAFRA or its agencies or its representatives do not in any way guarantee or warranty the quality of the advisor or the quality of their work or information that they provide.

Advisors in alphabetical order by last name Click below to follow link: A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

Revised June 28, 2011

ONTARIO FARM BUSINESS ADVISOR PROFILES

Name Location Carl E. Adams, CGA 287 Tiffin Street, Unit 12 Barrie, ON L4N 7R8 Phone # Fax # E-Mail Address Website Address 705-728-5849 705-728-7009 carl@carleadams.com Phone # Fax # E-Mail Address Name Location Victor Aideyan, MBA DMS CAFA HISGRAIIN Commodities Inc. 18 Aldersbrook Crescent, London, ON N6G 3R3 519-204-3235 519-204-3235 victor.aideyen@yahoo.com or victor.aideyan@hisgraiincommodities.com Professional Association Certified General Accountant AGRICULTURE EXPERIENCE Years of Agr Experience 30 Years of Farm Financial Areas of Specialization 23 Agricultural banking and finance (14 years w / FCC), financial management and consulting, business plans, tax services, succession planning. Website Address Professional Association Member of Canadian Association of Farm Advisors, Derivatives Market Specialist (DMS) from Canadian Securities Institute AGRICULTURE EXPERIENCE Years of Agr Experience 20 Years of Farm Financial Areas of Specialization 20 Masters Degree in Business Administration from the University of Western Ontario and provides Marketing planning for livestock and grain producers with emphasis on managing price risk. Also provide Price risk management for commodity users. Education in how commodity markets work and shape prices. Advanced derivatives advise. English

Official Language

English

Official Language

Name Location

John Aitken Collins Barrow CK, LLP 62 Keil Drive South Chatham, ON 519-351-2024 519-351-8831 jaitken@collinsbarrow.com www.collinsbarrow.com

Name Location

John A. Anderson 840 Appledown Drive, Kingston, ON K7P 1C9

Phone # Fax # E-Mail Address Website Address

Alternate Offices

475 Main St., PO Box 390, Winchester, ON K0C 2K0 79 Main St., Morrisburg, ON K0C 1X0 143-A Bridge St., Carleton Place, ON K7C 2V6 613-389-3746 613-389-6425 janderson150@cogeco.ca http://www.collinsbarrow.com/ partnerprofile.asp?partnerID=1619

Phone # Professional Association Institute of Chartered Accountants of Ontario AGRICULTURE EXPERIENCE Years of Agr Experience 30 Years of Farm Financial Areas of Specialization 30 Experience with cash crop farmers, agriculture related services and estate and financial planning. Official Language English Professional Association Fax # E-Mail Address Website Address

AGRICULTURE EXPERIENCE Years of Agr Experience 37 Years of Farm Financial Areas of Specialization 35 Agri-Business management planning, succession planning, estate planning and facilitation services. English

Official Language

ONTARIO FARM BUSINESS ADVISOR PROFILES

Name Location Joni Anderson, CGA, BA Econ Allied Associates LLP Chartered Accountants 1490 Richmond St., Suite 200 London, ON N6G 0J4 1-800-661-1956 35252 Maguire Road Ailsa Craig, ON N0M 1A0 519-293-3000 519-293-3000 janderson@alliedtax.ca www.alliedgroup.ca Name Location Phone # Fax # E-Mail Address Website Address Professional Association CFP, RFP, FCSI, CIM AGRICULTURE EXPERIENCE Years of Agr Experience 22 Years of Farm Financial Areas of Specialization 22 Succession, estate and investment planning Official Language English Michael Andrews 371 Dufferin Avenue 519-438-0338 519-438-5901 mandrews@assante.com

Phone # Fax # E-Mail Address Website Address

Professional Association Certified General Accountant, Member of Canadian Association of Farm Advisors (CAFA) AGRICULTURE EXPERIENCE Years of Agr Experience 18 Years of Farm Financial Areas of Specialization 9 Providing accounting, tax services, business planning and advisory services to primarily agricultural clients. Official Language English

Name Location

Chris Annis Allied Associates LLP, Chartered Accountants Charters Accountants 1490 Richmond St., Suite 200 London, ON N6G 0J4 2122 Blackwater Rd London, ON N5X 4J9

Name Location

Tom Armstrong, BSc(Agr), DVM, MBA 1507 Highpoint Sideroad, Caledon, ON L7K 0J8

Phone # Fax # E-Mail Address Website Address

519-942-0509 519-942-0148 tomarmstrong@rogers.com

Phone # Fax # E-Mail Address Website Address

519-642-4722 519-673-5906 cannis@alliedtax.ca www.alliedgroup.ca

Professional Association College of Veterinarians of Ontario Ont. Veterinary Medical Assoc., Ontario and American Assoc. of Bovine Practitioners, National Mastitis Council, Progressive Dairy Operators. AGRICULTURE EXPERIENCE Years of Agr Experience 25

Professional Association Member of Canadian Association of Farm Advisors (CAFA)

AGRICULTURE EXPERIENCE Years of Agr Experience 21 Years of Farm Financial Areas of Specialization 12 Providing accounting, tax services, business planning and advisory services to primarily agricultural clients Official Language English

Years of Farm Financial Areas of Specialization

10 With a practical perspective, assessing livestock production, animal health, management practices and economic performance to evaluate the past business financial position and develop a plan for future success, especially in dairy.

Official Language

English

ONTARIO FARM BUSINESS ADVISOR PROFILES

Name Location Art Bailey 4421 Lincoln Avenue Beamsville ON L0R 1B3 Phone # Fax # E-Mail Address Website Address Professional Association Certified General Accountant AGRICULTURE EXPERIENCE Years of Agr Experience 27 Years of Farm Financial Areas of Specialization 27 Succession planning, project and expansion planning, mediation and financial recovery and debt restructuring. Official Language English 905-563-4741 905-563-5118 artbailey@sympatico.ca Phone # Fax # E-Mail Address Website Address Professional Association AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization Official Language 35 29 Dairy Farming and Mixed Farming Bilingual Ontario Institute of Agrologists Name Location Francois L. Beaudry 249 Ivanhoe Dr., North Bay, On, P1A 3C2 705-472-2625 705-472-2625 francois.beaudry033@sympatico.ca

Name Location

Lisa Benson Allied Associates LLP, Chartered Accountants 1490 Richmond St., Suite 200 London, ON N6G 0J4 1-800-661-1956

Name Location

Martin Benson Allied Associates LLP Chartered Accountants 1490 Richmond St., Suite 200 London, ON N6G 0J4 1-800-661-1956

Phone # Fax # E-Mail Address Website Address Professional Association

519-673-1940 519-673-5906 lbenson@alliedtax.ca www.alliedgroup.ca

Phone # Fax # E-Mail Address Website Address Professional Association AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization

519-673-1940 519-673-5906 mbenson@alliedtax.ca www.alliedgroup.ca

AGRICULTURE EXPERIENCE Years of Agr Experience 24 Years of Farm Financial Areas of Specialization 24 Providing accounting, tax services, business planning and advisory services to primarily agricultural clients. Official Language English

26 26 Providing accounting, tax services, business planning and advisory services to primarily agricultural clients.

Official Language

English

ONTARIO FARM BUSINESS ADVISOR PROFILES

Name Location Dael Bierworth R.R. # 2, 135046 9th Line, Markdale ON N0C 1H0 Phone # 519-986-4428 Home 519-826-3903 Office in Guelph Fax # E-Mail Address Website Address Professional Association Ontario Institute of Agrologists 519-986-4428 dbierworth@hotmail.com Name Location Phone # Fax # E-Mail Address Website Address Thomas G. J. Blonde, CA PO Box 580, 0342 Gerrie Road Elora, ON N0B 1S0 519-846-5315 519-846-9120 tblonde@cbelora.com http://www.collinsbarrow.com/ officeprofile.asp?officeID=12

AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 27 25 Farm financial analysis, business planning, debt management, feasibility analysis, farm safety nets, former OMAFRA farm business management specialist. Official Language English

Professional Association Institute of Chartered Accountants of Ontario (ICAO), Canadian Association of Farm Advisors (CAFA) AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 11 11 Accounting, assurance (audits, review engagements), corporate tax, personal tax, government programs succession planning and other business planning and advisory services. Majority of clients in the agriculture and agri-food sector. Specific expertise with government farm subsidy programs (i.e. AgriStability/AgriInvest), young farmers and new entrants. English

Official Language

Name Location

Ken Boersma, C.A. c/o Pinder, Taylor, McNeilly, Godkin LLP Chartered Accountants & Business Advisors 71 Main Street North Exeter, ON N0M 1S3

Name Location

Michael Bondy Collins Barrow 495 Richmond Street, Suite 700 PO Box 5005 London, ON N6A 5G4

Phone # Fax # E-Mail Address Website Address

519-235-0101 519-235-3211 ken.boersma@ptmg.on.ca

Phone # Fax # E-Mail Address Website Address

519-679-8550 519-679-1812 mbondy@collinsbarrow.com www.collinsbarrow.com

Professional Association Chartered Accountant AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 11 11 Income tax, business planning, succession planning, estate planning, incorporations, accounting, auditing, and various other matters. Official Language English

Professional Association CA, CFP, TEP AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 25 25 Succession planning, tax and estate planning Official Language English

ONTARIO FARM BUSINESS ADVISOR PROFILES

Name Location Neil Bossuyt BSc (Agr) M Sc P Ag. 8763 Springfield Rd., R.R. #1 Aylmer, Ontario N5H 2R1 Phone # Fax # E-Mail Address Website Address Professional Association AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 23 10 Financial Mgt., Farm and Business Management, Project, Process and Risk Management, Business Plan Development, Business Assessment, Strategic Planning, Management Skills Development, Market and Supply Chain Planning. Official Language English 519-773-8201 519-773-8025 eboss@amtelcom.net Phone # Fax # E-Mail Address Website Address Professional Association Ontario Institute of Agrologists (OIA), l'Union des Cultivateurs Franco-Ontarien (UCFO),Ordre des Agronomes du Qubec (OAQ) AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 25 20 Agri-consulting, Banking and agricultural financing (20 yrs), farm financial management, business risk management, strategic planning (SWOT), change management. Official Language Bilingual Name Location Jaafar Bouanane, M. Sc., MBA. A.Ag. 4473, Rue Barrire Laval (QC) H7W 0E2 450-934-5543 450-934-5543 jbouananeca@yahoo.ca

Name Location

Jeffery Boucher Allied Associates LLP, Chartered Accountants 1490 Richmond St., Suite 200 London, ON N6G 0J4 1-800-661-1956 56 Castlewood Place, Cambridge, ON N1R 8K6

Name Location

Peter Brickman Famme & Co. LLP Chartered Accountants 125 Ontario St., Stratford, ON, N5A 3H1

Phone # Fax # E-Mail Address Website Address Professional Association

519-271-7581 519-271-2737 pbrickman@fammeandco.on.ca www.fammeandco.on.ca Institute of Chartered Accountants of Ontario - Canadian Trotting Association

Phone # Fax # E-Mail Address Website Address Professional Association

519-260-0211 519-260-0211 jboucher@alliedtax.ca www.alliedgroup.ca

AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 10 4 Famme & Co LLP Chartered Accountants provide owner/manager businesses with financial, accounting and taxation services. Farm clients are the largest segment of the firms client base. Official Language English

AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 8 8 Providing accounting, tax services, business planning and advisory services to primarily agricultural clients. Official Language English

ONTARIO FARM BUSINESS ADVISOR PROFILES

Name Location Greg Bruce
Van Parys Micacchi Shippey & Warnick LLP

Name Location

Milt Carr Milt Carr & Associates 48 Alliance Blvd., Unit 205 Barrie, ON L4M 5K3

432 Simcoe Street, PO Box 20059 Woodstock, ON N4S 8X8 Phone # Fax # E-Mail Address Website Address Professional Association 519-539-6109 519-539-421-1339 greg@vmswca.com www.vmswca.com CAFA Phone # Fax # E-Mail Address Website Address Professional Association

705-792-4548 705-792-5481

www.carrassociates.ca Canadian Association of Farm Advisors

AGRICULTURE EXPERIENCE AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 12 12 Financial Statements, Tax, Farm Tax Planning, Farm Sale planning, Farm family succession, Incorporation, Cash flow, and Farm business plans, AgriStability and support programs. Official Language English Official Language Years of Agr Experience Years of Farm Financial Areas of Specialization Farm succession and business planning. English 22

Name Location

Teri Cobean , CMA, CFP Allied Associates LLP Chartered Accountants 1490 Richmond St., Suite 200 London, ON N6G 0J4 1-800-661-1956 358 9th Avenue, Hanover, ON N4N 2M1

Name Location Phone # Fax # E-Mail Address Website Address Professional Association

Mary Jane Combe, P.A.g. St. Catharines, ON 905-682-0086 905-688-9994 mjcombe@sympatico.ca

Ontario Institute of Agrologists

AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 25 20 Business analysis and planning, succession planning, fruit, dairy, poultry and valueadded agriculture Official Language English

Phone # Fax # E-Mail Address Website Address

519-364-0611 519-364-5781 tcobean@alliedtax.ca www.alliedgroup.ca

Professional Association CMA-Society of Management Accountants of Ontario, CFP-Certified Financial Planner, CAFA-Canadian Association of Farm Advisors AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 9 9 Providing accounting, tax services, business planning and advisory services to primarily agricultural clients. Official Language English

ONTARIO FARM BUSINESS ADVISOR PROFILES

Name Location Paul Dahmer 181 Groh Ave. Unit 4 Cambridge, ON N3C 1Y8 Phone # Fax # E-Mail Address Website Address Professional Association Chartered Accountant 519-220-1006 519-220-2115 pauldahmeris@rogers.com Phone # Fax # E-Mail Address Website Address Professional Association Name Location Len Davies 15564 Muirkirk Line., Muirkirk ON N0L 1X0 519-678-3862 519-678-3401 len@davieslegacy.ca www.davieslegacy.ca Certified Financial Planner, Chartered Life Underwriter, Elder Planning Counselor, Certified Agricultural Farm Advisor, Certified Divorce Financial Analyst, Charter Insurance Professional, and member of the Canadian Association of Family Enterprises

AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 30 30 Tax specialist, trustee and receivership, corporate and personal tax planning and re-organization Official Language English

AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 39 10 Farm Succession Planning, Estate Planning, Farm Business Planning, Farm Risk Management. Official Language English

Name Location

Chris De Backere, BA, Principal Millard, Rouse & Roseburgh LLP 148 Church St W, Delhi, ON N4B 1W1

Name Location

Leonard Dick, CGA Allied Associates LLP, Chartered Accountants 1490 Richmond St., Suite 200 London, ON N6G 0J4 1-800-661-1956 1006-200 White Oak Rd. Whitby, ON L1P 1B8

Phone # Fax # E-Mail Address Website Address Professional Association

519-582-3110 519-582-1140 chrisdebackere@mrrca.com www.mrrca.com Phone # Fax # E-Mail Address Website Address

905-556-0370 905-556-0244 ldick@alliedtax.ca www.alliedgroup.ca

AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 32 30 Accounting and income tax services, business and succession planning and management services primarily to agricultural clients. Official Language English

Professional Association Certified General Accountant AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 13 13 Providing accounting, tax services, business planning and advisory services to primarily agricultural clients. Official Language English

ONTARIO FARM BUSINESS ADVISOR PROFILES

Name Location Jordan Domm Allied Associates LLP Chartered Accountants 1490 Richmond St., Suite 200 London, ON N6G 0J4 457 Nelson St., Stratford, ON N5A 2K9 Phone # Fax # E-Mail Address Website Address 519-274-0891 519-508-4571 jdomm@alliedtax.ca www.alliedgroup.ca Phone # Fax # E-Mail Address Website Address Professional Association AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 26 26 Providing accounting, tax services, business planning and advisory services to primarily agricultural clients. Official Language English Name Location Vern E. Doupe Allied Assoc. LLP Chartered Accountants 1490 Richmond St., Suite 200 London, ON N6G 0J4 1-800-661-1956 79 Erie Street S., Box 147 Clinton, ON N0M 1L0 519-482-5768 519-482-2153 vdoupe@alliedtax.ca www.alliedgroup.ca

Professional Association CAFA Member AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization Official Language 7 7 Financial statement and tax preparation English

Name Location

Michael Driscoll 14 Division Street, Guelph, ON N1H 1P9

Name Location

John (Jack) P. Duffy FCA, CFP, CFE J. P. Duffy, Chartered Accountant 395 Northlake Dr. Waterloo ON N2V 1W8 59 Barker Blvd. Collingwood ON L9Y 4W4

Phone # Fax # E-Mail Address Website Address Professional Association

519-763-8825 519-763-7063 mikedriscoll@bell.net n/a Phone # Fax # E-Mail Address

519-896-8888 519-886-4334 jpd@duffy.net

AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 4 4 Business planning and financial analysis, especially for new/young farmers. Organic practice and certification documentation. Instruction in basic bookkeeping and financial statement preparation. Quality assurance and traceability systems. English

Website Address Professional Association Ontario Institute of Chartered Accountants (CA & FCA), Financial Planners Standards Council (CFP), Association of Certified Fraud Examiners (CFE) AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 30 30 Accounting, income tax, budgets, preparation of historic & pro-forma financial statements, financial, estate & strategic planning, analysis of financial results & management advice English

Official Language

Official Language

ONTARIO FARM BUSINESS ADVISOR PROFILES

Name Location Gary R. Eagleson P.Ag.,CAC 69436 Mollard Line, R.R. # 3 Parkhill ON NOM 2K0 Phone # Fax # E-Mail Address Website Address Professional Association Agricultural Institute of Canada (AIC), OIA, Canadian Consulting Agrologists Association (CCAA), Canadian Agricultural Economics Society (CAES), American Society For Quality (ASQ) AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 40 25 519-238-2676 519-238-1224 eagleson@hay.net Phone # Fax # E-Mail Address Website Address Professional Association Certified General Accountant, Bachelor of Commerce Degree, Honours Bus. AdministrationUniversity of Windsor AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 25 TaxationCorporate & Personal Income Tax. Quickbooks Accounting SoftwarePro Advisor English Name Location Bradley Easter 132 Queen Street, Chatham, ON N7M 2G6 519-354-5310 519-354-5318 bradeaster@sympatico.ca

Official Language

Business analysis, strategic planning, experience in organic agriculture, livestock feed processing, soybean processing, cattle Official Language and swine genetics, industrial hemp, apple packaging, maple syrup and mushroom production. English

Name Location

Chris W. Ferris, BESc, MBA Wayne T. Ferris Professional Corporation PO Box 35 Maxwell, ON N0C 1J0

Name Location

John Fischer 237 Mapleview Dr. E Barrie, ON L4N 7G3 (Is mobile and does meet at clients homes when necessary)

Phone # Fax # E-Mail Address Website Address Professional Association

519-922-2896 519-922-3130 chris_w_ferris@hotmail.com

Email Website

jfischer@mgiwealth.com www.mgifinancial.com

Professional Association: CIM (Canadian Institute of Management) AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 20 8

Canadian Association of Farm Advisors

AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 30+ 3+ Farm Financial Assessments, Farm Succession Planning, Farm Business Planning, New Entrants to Farming, DFO New Entrant Quota Assistance Applications Official Language English

Succession Planning Estate Planning Retirement Planning

Official Language English

10

ONTARIO FARM BUSINESS ADVISOR PROFILES

Name Location Sheri Flater Woods & Pearson Box 765, Forest ON N0N 1J0 Phone # Fax # E-Mail Address Website Address Professional Association Member of The Certified General Accountants Association of Ontario AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 20 17 Farm family succession planning, financial statement preparation, small business consulting, income tax advice. Official Language English Areas of Specialization 519-786-4877 519-786-2761 sflater@woodspearson.com Phone # Fax # E-Mail Address Website Address Professional Association Name Location Paul Foster, C.A. 14 Victoria Ave., Essex, ON N8M 1M3 519-776-4869 519-7764913 paul@thebusinesstherapist.com www.thebusinesstherapist.com Canadian and Ontario Institute of Chartered Accountants; RANONEInternational network of business advisors AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Never farmed myself 28 years service farm families in public practice Farm planning, estate planning and succession planning, shareholder dispute resolution and shareholder/partner agreements. Official Language English

Name Location

Robert B. Foster 450 Sunset Drive St Thomas, ON N5R 5V1

Name Location

Phone # Fax # E-Mail Address Website Address Professional Association

519-633-0700 519-633-7009 rfoster@grahamscottenns.com www.grahamscottenns.com Institute of Chartered Accountants of Ontario

AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 36 12 Agricultural based Financial Services, including Financial Statement compilation, review or audit, personal and corporate tax planning and preparation, all government subsidy program application preparation and estate planning Official Language English

Phone # Fax # E-Mail Address Website Address Professional Association Ontario Institute of Agrologists (OIA) - P.Ag. Canadian Assoc. of Farm Advisors (CAFA) - CAFA Agricultural Institute of Canada (AIC) - member Canadian Farm Business Mgmt. Council (CFBMC) - member AGRICULTURE EXPERIENCE Years of Agr Experience 40 Years of Farm Financial 35 Areas of Specialization Providing sustainable Agri-Enviro Solutions. Canada-Ontario Growing Forward Business Environmental Risk Management. Proposals, Plans & Implementation for livestock production. Livestock environmental due diligence & risk mitigation. Uncontrolled electricity/ground current pollution/stray voltage mgmt strategies. Farm financial assessment advisory Experience working with young farm entrants & First Nation Clients. Official Language English

Barry G. Fraser, Barry Fraser & Associates RR#3 Chatham, ON N7M 5J3 519-351-0328 519-351-0328 bfraser1@ciaccess.com www.BarryFraser.ca

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ONTARIO FARM BUSINESS ADVISOR PROFILES

Name Location Luc Gagn Groupement de gestion agricole de lOntario, 1305 Place de Rveillon St-Lazare, QC J7T 2K6 Phone # Fax # E-Mail Address Website Address Professional Association AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 14 14 Expansion of farm, diversification, viability analysis, succession planning, exit and start-up plans, financial and economic analysis, farm transfer Official Language French AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 19 19 In providing Client focused Farm Succession and Estate planning, including comprehensive analysis of Family Farm structures to ensure tax efficient sale or transfer of farm assets, quota, or business. Financial planning, Wealth management. Official Language English 450-424-6201 450-424-6818 luc.gagne@fgcaq.com www.fgcaq.com Name Location Phone # Fax # E-Mail Address Website Address Professional Association Assante Ag Group, Certified Financial Planner, Bachelor of Arts (Economics) Queens University Patrick Gilmour 264 King Street., Kingston, ON 613-549-8602 613-549-2853 pgilmour@assante.com

Name Location

Ron Godkin, C.A. c/o Pinder, Taylor, McNeilly,Godkin LLP Chartered Accountants & Business Advisors 71 Main Street North Exeter, ON N0M 1S3

Name Location

Chris Hart Allied Associates LLP Chartered Accountants 12032 County Road 3 Winchester, ON K0C 2K0 133 Hunter Street E., Peterborough, ON K9H 1G7 1-866-883-0006 1490 Richmond St., Suite 200 London, ON N6G 0J4 1-800-661-1956 613-774-5204 613-774-6117 chart@alliedtax.ca www.alliedgroup.ca Canadian Association of Farm Advisors (CAFA)

Phone # Fax # E-Mail Address Website Address Professional Association

519-235-0101 519-235-3211 ron.godkin@ptmg.on.ca Phone # Chartered Accountant Fax # E-Mail Address Website Address Professional Association

AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 17 17 Income tax, business planning, succession planning, estate planning, incorporations, matrimonial issues and various other matters. Official Language English

AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 14 14 Providing accounting, tax services, business planning and advisory services to primarily agricultural clients. English

Official Language

12

ONTARIO FARM BUSINESS ADVISOR PROFILES

Name Location Ruth Ann Harvey Allied Associates LLP Chartered Accountants 1490 Richmond St., Suite 200 London, ON N6G 0J4 1-800-661-1956 Phone # Fax # E-Mail Address Website Address 519-673-1940 519-673-5906 rharvey@alliedtax.ca www.alliedgroup.ca Phone # Fax # E-Mail Address Website Address 519-352-4130 519-352-2744 jhenshall@bdo.ca www.bdo.ca Name Location Jerome S. Henshall 155 Thames Street, PO Box 1195, Chatham, ON N7M 5L8

Professional Association Chartered Accountant, Certified Financial Planner AGRICULTURE EXPERIENCE Years of Agr Experience 8 Years of Farm Financial Areas of Specialization 8 Incorporation of Farm Operations; Family Farm Succession Planning; Estate Freezes; Creditor Proofing; Financial Statements, Tax Returns; and cash Flow Projections Official Language English

Professional Association Certified General Accountant AGRICULTURE EXPERIENCE Years of Agr Experience 18 Years of Farm Financial Areas of Specialization 18 Providing accounting & tax services, review business plans, tax planning, estate planning, review of business organization structure Official Language English

Name Location

Andrew Hiemstra 5322 Bethesda Road, R.R. # 5, Watford, ON, N0M 2S0

Name Location

John Hrick Allied Associates LLP Chartered Accountants 1490 Richmond St., Suite 200 London, ON N6G 0J4 1-800-661-1956 64 Stoney Brook Cres., St. Catharines, ON L2S 3R8

Phone # Fax # E-Mail Address Website Address

519-849-6750 519-849-6950 ahiemstra@brktel.on.ca

Professional Association MBA, Student member, Chartered Accountants Canadian Association of Farm Advisors, Diploma in Financial Planning AGRICULTURE EXPERIENCE Years of Agr Experience 22 Years of Farm Financial Areas of Specialization 17 Accounting and tax, farm family succession planning, cash flow preparation, experience with all industries including organics and value-added farm operations. Official Language English Official Language Phone # Fax # E-Mail Address Website Address

905-685-6056 905-685-6056 jhrick@alliedtax.ca www.alliedgroup.ca

Professional Association Canadian Association of Farm Advisors AGRICULTURE EXPERIENCE Years of Agr Experience 28 Years of Farm Financial Areas of Specialization 28 Providing accounting, tax services, business planning and advisory services to primarily agricultural clients. English

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ONTARIO FARM BUSINESS ADVISOR PROFILES

Name William (Bill) Johnson, BA CMA CFP Total Farm Services (Ontario) Inc. Location 233 Huron Street, New Hamburg ON N3A 1K2 Phone # Fax # E-Mail Address Website Address Professional Association Financial Planners Standards Council, Society of Management Accountants AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 17 27 Farm management accounting and farm tax accounting/bookkeeping including the preparation of farm production/ management plans for independent farmers who operate mixed farming operations which may include the raising of cattle, goats, swine and sheep. English 519-662-2733 519-662-2733 totalfarmservices@bellnet.ca Name Location Phone # Fax # E-Mail Address Website Address Professional Association Wendell Joyce Oxford Mills, Ontario 613-482-9439 613-258-9228 wendell_hemlock.group@ripnet.com www.groupehemlockgroup.com Ontario Institute of Agrologists

AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 35 10

Cost of production Farm financial assessment Strategic planning New project evaluation / feasibility studies Dairy Profit Profiler analysis New entrants Bilingual (English & French)

Official Language

Official Language

Name Location

Dennis Jubenville Allied Associates LLP Chartered Accountants 1490 Richmond St., Suite 200 London, ON N6G 0J4 1-800-661-1956 649 Winchester Crescent, Sarnia, ON N7S 4P6

Name Location

Lisa Kemp BDO Canada LLP Lindsay, ON

Phone # Fax # E-Mail Address Website Address:

705-324-3579 705-324-0774 lkemp@bdo.ca www.bdo.ca Chartered Accountant

Phone # Fax # E-Mail Address Website Address Professional Association

519-542-0162 519-542-1336 djubenville@alliedtax.ca www.alliedgroup.ca

Professional Association:

AGRICULTURE EXPERIENCE Years of Agr Experience: 9 Years of Farm Financial: Areas of Specialization: 9

AGRICULTURE EXPERIENCE Years of Agr Experience 24 Years of Farm Financial Areas of Specialization 24 Providing accounting, tax services, business planning and advisory services to primarily agricultural clients. Official Language English

Tax services Financial management Farm accounting and bookkeeping Estate, business and succession planning

Government programs Official Language: English

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ONTARIO FARM BUSINESS ADVISOR PROFILES

Name Location Debbie Loiselle, CFP Allied Associates LLP Chartered Accountants 1490 Richmond St., Suite 200 London, ON N6G 0J4 1-800-661-1956 Phone # Fax # E-Mail Address Website Address Professional Association AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 21 21 Providing accounting, tax services, business planning, succession planning, and advisory services to primarily agricultural clients. Official Language English AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial 20+ 29 519-673-1940 519-673-5906 dloiselle@alliedtax.ca www.alliedgroup.ca Phone # Fax # E-Mail Address Website Address Professional Association Member of Institute of Chartered Accountants of Ontario, Canadian Tax Foundation, Ontario Institute of Agrologists; Certified Financial Planner, Past Director Chatham-Kent Hydro Inc., Recipient George Hixson Fellowship from the Kiwanis International Foundation Name Location William Loucks, B.Sc., (AGR.), P.AGR., CA,CFP Collins Barrow Chartered Accountants 62 Keil Drive South, Chatham, ON N7M 3G8 519-351-2024 519-351-8831 wloucks@collinsbarrow.com

Areas of Specialization Tax planning, estate and succession planning, taxation of non residents, real estate syndication, auditing, general business advice, agriculture, manufacturing, wholesalers, professionals Official Language English

Name Location

Karen Lund Allied Assoc. LLP, Chartered Accountants 1490 Richmond St., Suite 200 London, ON N6G 0J4 1-800-661-1956 7 Brighton Rd. Barrie, ON L4M 6S5

Name Location

Bill Luyks Graham Scott Enns LLP Chartered Accountants 25 John Street South, Alymer, ON N5H 2C1

Phone # Fax # E-Mail Address Website Address

519-773-9265 519-773-9683 bluyks@grahamscottenns.com www.grahamscottenns.com

Phone # Fax # E-Mail Address Website Address

705-241-5485 705-792-9039 klund@alliedtax.ca www.alliedgroup.ca

Professional Association Chartered Accountant AGRICULTURE EXPERIENCE Years of Agr Experience 27 Years of Farm Financial Areas of Specialization Official Language 14 Agriculture English

Professional Association Certified General Accountants Association, Member of Canadian Association of Farm Advisors AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 5 5 Personal, Corporate and Trust Taxation, Financial Statements, Business Advisory Services Official Language English

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ONTARIO FARM BUSINESS ADVISOR PROFILES

Name Location Les MacAlpine Allied Associates LLP Chartered Accountants 1490 Richmond St., Suite 200 London, ON N6G 0J4 1-800-661-1956 133 Hunter Street E., Peterborough, ON K9H 1G7 1-866-883-0006 2976 County Road #38, R.R. #1 Warsaw, ON K0L 3A0 Phone # Fax # E-Mail Address Website Address Professional Association AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 6 6 Providing accounting, tax services, business planning and advisory services to primarily agricultural clients. English Official Language Imacalpine@alliedtax.ca www.alliedgroup.ca 705-652-6518 Phone # Fax # E-Mail Address Website Address Name Location David R. Mallick Woods Pearson & Associates LLP Chartered Accountants Box 765 Forest ON NON 1J0 519-786-4877 519-786-2761 drmallick@woodspearson.com www.woodspearson.com

Professional Association Chartered Accountants of Ontario AGRICULTURE EXPERIENCE Years of Agr Experience 26 Years of Farm Financial Areas of Specialization 16 Financial statement preparation, farm & small business consulting, income tax advice, audit, accounting English

Official Language

Name Location

Peter Mantel Famme & Co. LLP C.A.s 1071 Adelaide St. N., London, ON N5Y 2N3

Name Location

T. Wayne Martin, P.Ag. 254 Henry St. Stirling, ON K0K 3E0

Phone # Fax # E-Mail Address Website Address Professional Association

613-395-2480 613-395-2729 TWMartin@sympatico.ca

Phone # Fax # E-Mail Address Website Address

519-432-1663 519-432-7662 pmantel@famme.ca www.fammeandco.on.ca/

Ontario Institute of Agrologists, Agricultural Institute of Canada, Canadian Association

Professional Association

Professional Agrologist Years of Agr Experience Years of Farm Financial Areas of Specialization

of Farm Advisors AGRICULTURE EXPERIENCE 45 42 Farm business and financial management, agricultural extension and advisory services, basic farm business arrangement discussions. Official Language English

AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 17 17 Farm tax, business planning and cash flows, estate planning, farm financial assistance, farm financial statement preparation, marketing for small businesses. Official Language English

16

ONTARIO FARM BUSINESS ADVISOR PROFILES

Name Location Jesse MacDonald 675 Queens Street South, Box 230, Suite 615 Kitchener, ON N2M 1A1 519-732-8980 519-742-0621 jesse.macdonald@dfsin.ca www.jessemacdonaldinsurance.com Phone # Fax # E-Mail Address Website Address Professional Association Canadian Association of Farm Advisors Ontario Institute of Agrologists AGRICULTURE EXPERIENCE 43 35 A farmer with experience in hogs, dairy, beef, cash crops, sheep, woodlots; specializing in new and unique enterprise business plans, restructuring of existing businesses, borrower-lender negotiations, mediation in business and disputes. Official Language English Name Carl Moore B. Sc., M. Sc., ADR Cert. CAFA, P. Ag. Location 475282 EZT Townline RR 3 Woodstock, ON N4S 7V7 519-475-4364 519-537-6001 hartshar@execulink.com

Phone # Fax # E-Mail Address Website Address Professional Association

AGRICULTURE EXPERIENCE Years of Agr Experience 13 years, I spent my formative years on a farm in Oxford County before an injury to my father caused us to leave farming 7

Years of Farm Financial Areas of Specialization

Years of Agr Experience Farm Succession and Transfer. I specialize Years of Farm Financial in assisting farm families start off on the right foot in their re-organization. I involve Areas of Specialization farm families in processes used by successful businesses to tailor an efficient, effective and time saving path to their new business structure. I offer a farm succession and transfer seminar titled: Farm Succession, the Human Side English

Official Language

Name

Steven Nagy The Michael Bossy Group

Name Location

Cheryl Oliver Allied Associates LLP Chartered Accountants 1490 Richmond St., Suite 200 London, ON N6G 0J4 1-800-661-1956

Location Phone # Fax # E-Mail Address Website Address

Tillsonburg, ON N4G 2E3 519-842-4263 519-842-5241 snagy@bossygroup.com http://www.bossygroup.com/ Phone # Fax # E-Mail Address Website Address Professional Association

519-673-1940 519-673-5906 coliver@alliedtax.ca www.alliedgroup.ca

Professional Association Institute of Chartered Accountants of Ontario AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 20 15 Accounting, taxation, business, analysis and planning, succession planning, tobacco, ginseng, vegetables, cash, crops, supply managed sectors, business risk management programs. Official Language English

AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 22 22 Providing accounting, tax services business planning and advisory services to primarily agricultural clients. Official Language English

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ONTARIO FARM BUSINESS ADVISOR PROFILES

Name Location R. Brad Ostrom Allied Associates LLP Chartered Accountants 1490 Richmond St., Suite 200 London, ON N6G 0J4 1-800-661-1956 Phone # Fax # E-Mail Address Website Address Professional Association AGRICULTURE EXPERIENCE Years of Agr Experience 32 Years of Farm Financial Areas of Specialization 32 Providing accounting, tax services, business planning and advisory services to primarily agricultural clients Official Language English Official Language 519-673-1940 519-673-5906 bostrom@alliedtax.ca www.alliedgroup.ca Phone # Fax # E-Mail Address Website Address Professional Association Name Location Don Pearson Woods Pearson & Associates LLP Chartered Accountants Box 765 Forest ON N0N 1J0 519-786-4877 519-786-2761 dpearson@woodspearson.com www.woodspearson.com Member of Chartered Accountants of Ontario AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 35 15 Farm family succession planning, financial statement preparation, small business consulting, income tax advice. English

Name Location

Ken Pinder c/o Pinder, Taylor, McNeilly, Godkin LLP Chartered Accountants & Business Advisors 71 Main Street North Exeter, ON N0M 1S3

Name Location

Jim Radler, CA-CAFA Allied Associates LLP Chartered Accountants 1490 Richmond St., Suite 200 London, ON N6G 0J4 1-800-661-1956 92 Maplelawn Dr., St. Jacobs, ON N0B 2N0

Phone # Fax # E-Mail Address Website Address Professional Association

519-235-0101 519-235-3211

Phone # Fax # E-Mail Address Website Address Professional Association

519-574-6698 519-664-0969 jradler@alliedtax.ca www.alliedgroup.ca Chartered Accountant, Canadian Association of Farm Advisors

AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization Official Language

AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 8 8 Providing accounting, tax services, business planning and advisory services primarily agricultural clients. Official Language English

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ONTARIO FARM BUSINESS ADVISOR PROFILES

Name Location Colin Read, CMA BDO Canada LLP 485 10th Street, Hanover, ON N4N 1R2 Phone # Fax # E-Mail Address Website Address 519-364-3790 519-364-5334 cread@bdo.ca www.bdo.ca Phone # Fax # E-Mail Address Website Address Name Location George C. Reid 25 John St, Sm Suite 208 Aylmer, ON N5H 2C1 519-773-9265 519-773-9683 greid@grahamcottenns.com www.grahamscottsenns.com

Professional Association Certified General Accountant AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 33 33 Preparation of financial statements, tax returns, cash flows, CAIS applications and other services for incorporated farm businesses Official Language English

Professional Association Society of Management Accountants AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 28 28 Management Accountantprovide accounting and personal and corporate tax services to primarily small businesses including agricultural clients in cash crop and livestock Official Language English

Name Location

Alex Richardson BDO Canada LLP 165 Kent Street W Lindsay, ON K9V 2Y7

Name Location

David J. Riley Business Solutions Division Farm Business Consultants Inc. 2081 Ridgerock Place West Kelowna, ON V4T 1S7 1-866-513-5796 519-453-3097 driley@fbc.ca www.fbc.ca Ontario Institute of Agrologists, Canadian Association of Farm Advisors, Canadian Consulting Agrologists Association, Canadian Farm Business Management Council

Phone # Fax # E-Mail Address Website Address

705-324-3579 705-324-0774 arichardson@bdo.ca www.bdo.ca

Phone # Fax # E-Mail Address Website Address Professional Association

Professional Association Certified General Accountant AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 33 33 Preparation of financial statements, tax returns, cash flows, CAIS applications and other services for incorporated and unincorporated farm businesses Official Language English

AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 30 10 Farm Business Planning, Succession Planning and Expansion Plans, Diversification, Value-Added Projects, Feasibility Studies, Business Coaching, International Agricultural English

Official Language

19

ONTARIO FARM BUSINESS ADVISOR PROFILES

Name Location Ralph Robinson 172 Ballantyne Ave, Stratford, ON N5A 3A7 Phone # Fax # E-Mail Address Website Address Professional Association Fellow Institute of Canadian Bankers 519-275-2220 1-877-766-5573 rrobinson@cyg.net Phone # Fax # E-Mail Address Website Address Professional Association Certified General Accountant Name Location Dan Rosborough 35 Queen Street Lakefield, ON K0L 2H0 705-652-6347 705-652-8891 drosborough@nexicom.net

AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 15 15 With a practical perspective, financial analysis, business plans, debt restructuring start-up and exit plans, farm business analysis. Official Language English

AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 30 20 Farm accounting, bookkeeping, and taxation. Assistance in preparation of all government forms and applications. Estate, business and succession planning. Official Language English

Name Location

Larry A. Rosenblum

Name Location Phone # Fax # E-Mail Address Website Address Professional Association

Robert L. Ross R.R. # 1, St. Marys, ON N4X 1C4 519-229-6595 519-229-6900 rlross@quadro.net

The Equine Tax Group 2865 South Eagle Rd, Suite 319 Newtown, PA USA 18940 As members of the Regus Office, network we have access to office space if needed in: Burlington Burnaby Markham Mississauga Toronto We additionally meet clients in Western Ontario near most major racing centres i.e. Windsor, Sarnia, London and Kawartha Phone # 888-338-2999 Fax # E-Mail Address Website Address Professional Association Revenue Service (USA) AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 17 4 Horse farms, Financial Mgmt. and consulting, business plants, US tax services, IRS & State Tax Problems (USA), retired IRS Agent and Manager (USA) English 877-829-2230 larry@equinetaxgroup.com www.equinetaxgroup.com Enrolled Agent licensed by the Internal

Agricultural Institute of Canada (AIC); Canadian Consulting Agrologists Association (CCAA); Canadian Association of Farm Advisors (CAFA); Canadian Farm Business Management Council (CFBMC); Ontario Federation of Agriculture (OFA), Progressive Dairy Operators Executive (PDO) AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 40 35 An active farmer, specializing in the development and implementation of strategic farm business plans, financial projections, business structures, mentoring family boards of directors and succession planning for dairy, beef, poultry and cash crop production operations. English

Official Language

Official Language

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ONTARIO FARM BUSINESS ADVISOR PROFILES

Name Location Maude Roy Oxford Mills, Ontario Name Location Wayne J. Ryan, CA Allied Associates LLP, Chartered Accountants 1490 Richmond St., Suite 200 London, ON N6G 0J4 1-800-661-1956 9699 Petty Street, RR 1, Ailsa Craig, ON, N0M 1A0 519-673-1940 519-673-5906 wryan@alliedtax.ca www.alliedgroup.ca Institute of Chartered Accountants of Ontario (ICAO) AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 20 20 Providing accounting tax services, business planning & management services to primarily agricultural clients. Official Language(s) Bilingual (French & English) Official Language English

Phone # Fax #

613-482-9439 613-258-9228 Phone # Fax # E-Mail Address Website Address Professional Association

E-Mail Address hemlock.group@ripnet.com Website Address www.groupehemlockgroup.com/index.html Professional Association CMAc AGRICULTURE EXPERIENCE Years of Agr Experience 25 Years of Farm Financial 25 Areas of Specialization Farm Financial Assessment

Cost of production Human resource plans Agricultural business coaching Feasibility studies for new projects and enterprise adjustments Re-structuring your business

Name Location

Kurt Sawyer - CAFA Allied Associates LLP 1490 Richmond St., Suite 200 London, ON N6G 0J4 1-800-661-1956 207 Dundas Street W., Box 383, Thamesford, ON N0M 2M0

Name Location

Morgan Senior Accord Business Solutions Inc. 181 Groh Ave., Unit #4 Cambridge, ON N3C 1Y8

Phone # Fax # E-Mail Address Website Address Professional Association

1-888-791-1589 519-220-1125 morgan1@accordbusinesssolutions.ca www.accordbusinesssolutions.ca

Phone # Fax # E-Mail Address Website Address Professional Association

519-285-1127 519-285-1127 ksawyer@alliedtax.ca www.alliedgroup.ca Canadian Association of Farm Advisors (CAFA)

AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 24 24 Corporate and personal income tax planning and preparation, intergenerational farm transfers, assistance with government programs, bookkeeping and financial statements preparation. Official Language English

AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 16 16 Providing accounting tax services, business planning & management services to primarily agricultural clients. Official Language English

21

ONTARIO FARM BUSINESS ADVISOR PROFILES

Name Location Bryan Smith, C.A. Allied Associates LLP, Chartered Accountants 133 Hunter Street East Peterborough, ON K9H 1G7 1-866-883-0006 1490 Richmond St., Suite 200 London, ON N6G 0J4 1-800-661-1956 705-760-9900 705-760-9926 bsmith@alliedtax.ca www.alliedgroup.ca Institute of Chartered Accountants of Ontario (ICAO), Canadian Association of Farm Advisors (CAFA) AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 13 15 Providing accounting, tax services, business planning and advisory services to primarily agricultural clients. Official Language Name Location English Michael S. Stover 25 John Street South, Aylmer, ON N5H 2C1 Phone # Fax # E-Mail Address Website Address Professional Association 519-773-9265 519-773-9683 mstover@grahamsottenns.com www.grahamscottenns.com Institute of chartered Accountants of Ontario AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 22 15 Farm Financial statement and tax Phone # Fax # E-Mail Address Website Address Professional Association Chartered Accountant Name Location Brian Taylor, C.A. c/o Pinder, Taylor, McNeilly, Godkin LLP Chartered Accountants & Business Advisors 71 Main Street North, Exeter, ON N0M 1S3 519-235-0101 519-235-3211 brian.taylor@ptmg.on.ca Official Language Years of Agr Experience Years of Farm Financial Areas of Specialization Name Location George Spence, Bsc., Agr., MBA 12 Bismark Street North R.R. # 2, Mildmay, ON N0G 2J0 Phone # Fax # E-Mail Address Website Address Professional Association Accredited Appraiser, Appraisal Institute of Canada AGRICULTURE EXPERIENCE 35 35 Operate a mixed farm with beef, hogs, honey, maple syrup and apples. Experience with food safety, dairy goats and cash crop. English 519-367-2726 519-367-3397 gspence@wightman.ca

Phone # Fax # E-Mail Address Website Address Professional Association

AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial 20 20 Income tax, business planning, succession planning, estate planning, incorporations, general business advisory services and various other matters. Official Language English

preparation for individuals and corporations, Areas of Specialization as well as: business advice, cash flow and future projections, and estate planning. Assistance with all farm programs. Official Language English

22

ONTARIO FARM BUSINESS ADVISOR PROFILES

Name Location Tim Thompson, CA, Partner Millard, Rouse & Roseburgh LLP 148 Church Street West Delhi, ON, N4B 1W1 Phone # Fax # E-Mail Address Website Address Professional Association AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 20 15 Accounting and income tax services, business and succession planning and management services primarily to agricultural clients Official Language English 519-582-3110 519-582-1140 timthompson@mrrca.com www.mrrca.com Phone # Fax # E-Mail Address Website Address Professional Association AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 10 7 Providing accounting, tax services, business planning and advisory services to primarily agricultural clients. Official Language English Name Location Brian Thorne Allied Associates LLP Chartered Accountants 1490 Richmond St., Suite 200 London, ON N6G 0J4 1-800-661-1956 4016 Golden Gate Circle, Petrolia, ON N0N 1R0 519-882-2586 519-882-3657 bthorne@alliedtax.ca www.alliedgroup.ca

Name Location

Jim Tyler 4261 Line 16 R.R.# 7, St. Marys, ON N4X 1C9

Name Location

Amy Valkenburg Collins Barrow KMD LLP 413 Hibernia St., Stratford, ON N5A 5W2

Phone # Fax # E-Mail Address Website Address Professional Association

519-272-0000 519-272-0030 ajvalkenburg@collinsbarrow.com

Phone # Fax # E-Mail Address Website Address Professional Association

519-284-3138 519-284-0559 tylerj@quadro.net

Member of the Ontario Institute of Agrologists and the Ontario Federation of Agriculture

Member of the Ontario Institute of Agrologists and the Ontario Federation of Agriculture

AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 5 2 Collins Barrow KMD LLP provides accounting and tax services and specializes in business and succession planning with the program Farm F.I.T.N.E.S.S. (Farmers In Transition Now Expansion, Succession, Sale) which brings together a team of experts consisting of an accountant, lawyer and financial planner to your kitchen table. English

AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 35 20 Production management (I am a farmer), farm business analysis, development of options, preparation of financial statements, business planning, managing change, negotiation training & coaching, succession planning. Official Language English

Official Language

23

ONTARIO FARM BUSINESS ADVISOR PROFILES

Name Location Stephen Van den Hengel Famme & Co LLP 125 Ontario Street, Stratford, ON N5A 3H1 Phone # Fax # E-Mail Address Website Address Professional Association 519-271-7581 519-271-2737 svandenh@fammeandco.on.ca www.fammeandco.on.ca Institute of Chartered Accountants of Ontario AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 16 10 Farm financial statement preparations, Phone # Fax # E-Mail Address Website Address Professional Association Fellow Institute of Canadian Bankers, Certified Financial Planner (membership retired) AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization 25 25 Greenhouse, processing and cash crops English Name Location Henry Van Vliet 29 Santos Dr., Kingsville ON N9Y 3Z5 519-733-3764 Cell: 519-792-3139 519-733-3163 havanvliet@cogeco.ca

cash, flow projections, succession planning, Official Language business planning, and taxation. Official Language English

Name Location

Kim Vandevrie Allied Associates LLP Chartered Accountants 1490 Richmond St., Suite 200 London, ON N6G 0J4 1-800-661-1956 22257 Adelaide Rd. R.R. # 4, Mt Brydges, ON N0L 1W0 519-264-9948 519-264-9117 kvandrie@alliedtax.ca www.alliedgroup.ca

Name Location

Dave Vantyghem, C.A. c/o Pinder, Taylor, McNeilly, Godkin LLP Chartered Accountants & Business Advisors 71 Main Street North Exeter, ON N0M 1S3

Phone # Fax # E-Mail Address Website Address

519-235-0101 519-235-3211 dave.vantyghem@ptmg.on.ca

Phone # Fax # E-Mail Address Website Address

Professional Association Chartered Accountants AGRICULTURE EXPERIENCE Years of Agr Experience 15 Years of Farm Financial Areas of Specialization 15 Income tax, business planning, succession planning, estate planning, incorporations, matrimonial issues and various other matters. Official Language English

Professional Association AIC Professional Ethics AGRICULTURE EXPERIENCE Years of Agr Experience 15 Years of Farm Financial Areas of Specialization 15 Providing accounting, tax services, business planning and advisory services to primarily agricultural clients Official Language English

24

ONTARIO FARM BUSINESS ADVISOR PROFILES

Name Location Elizabeth Wagner, CFP, CAFA 5809 Line 66 RR 1 Monkton, ON N0K 1P0 Phone # Fax # E-Mail Address Website Address Professional Association Advocis Financial Planners Standards Council - CFP designation (Certified Financial Planner), CAFA (Certified Agricultural Farm Advisor), Canadian Association of Farm Advisors AGRICULTURE EXPERIENCE Years of Agr Experience 40 Years of Farm Financial Areas of Specialization 11 Financial planning and business consulting, succession planning, financial assessments, have been farming myself for 36 years. Official Language English Official Language 519-356-2020 519-356-2667 ewagner@orrinsurance.net Phone # Fax # E-Mail Address Website Address Professional Association Agricultural Institute of Canada, Ontario Institute of Agrologists, Financial Planners Standards Council AGRICULTURE EXPERIENCE Years of Agr Experience 30 Years of Farm Financial Areas of Specialization 25 Farm Financial, taxation, financial planning, cash crops, beef, swine production. English Name Location Doug Walper, BSc (Agr), CFP, P.Ag. Total Farm Services (Ontario) Inc. P.O. Box 417, 10362 Lakeview Ave., Grand Bend, ON N0M 1TO 519-238-6061 519-238-6061 cwalper@hay.net

Name Location

Robert Williams Allied Associates LLP Chartered Accountants 1490 Richmond St., Suite 200 London, ON N6G 0J4 1-800-661-1956 Box 570, 4225 Hwy. 7, Norwood, ON K0L 2V0

Name Location

Kathryn Windrem (Area 4) BDO Canada LLP 201 George Street North, Ste 202 Peterborough, ON K9J 7A5

Phone # Fax # E-Mail Address Website Address:

705-742-4271 705-742-3420 kwindrem@bdo.ca www.bdo.ca

Phone # Fax # E-Mail Address Website Address

705-639-1455 705-639-1883 rwilliams@alliedtax.ca www.alliedgroup.ca

Professional Association: Certified General Accountant, Canadian Tax Foundation, Canadian Association of Farm Advisors AGRICULTURE EXPERIENCE Years of Agr Experience: 27 Years of Farm Financial: 27

Professional Association FICB (Fellow of the Institute of Canadian Bankers) AGRICULTURE EXPERIENCE Years of Agr Experience Years of Farm Financial Areas of Specialization Official Language 10 Taxation, Farm Business Assessment English

Areas of Specialization Personal and corporate income tax planning and compliance services, succession and estate planning, corporate reorganizations, business risk management programs, financial statement preparation

Official Language:

English

25