I offer contactless services:
Online meetings & secure client portal for document transfer/signing.
Joy A. Bertram, Chartered Professional Accountant and Certified Public Accountant (VT)
Founder and President,
Joy A. Bertram, CPA Professional Corporation
Overview
Mission Statement
Competence & Expertise
Competence & Expertise
To exceed your expectations in
resolving tax concerns
Competence & Expertise
Competence & Expertise
Competence & Expertise
Over 25 years of diverse Personal and Corporate Income Tax experience
Joy is a Chartered Professional Accountant, a Certified Public Accountant (Vermont), and holds a Bachelor of Commerce Degree.
Additional professional programs completed:
- The CICA Tax In-Depth II
- CPA In-Depth Tax Issues for Owner Managed Business
- CPA In-Depth Tax Dispute Re
Over 25 years of diverse Personal and Corporate Income Tax experience
Joy is a Chartered Professional Accountant, a Certified Public Accountant (Vermont), and holds a Bachelor of Commerce Degree.
Additional professional programs completed:
- The CICA Tax In-Depth II
- CPA In-Depth Tax Issues for Owner Managed Business
- CPA In-Depth Tax Dispute Resolution, and,
- CPA Tax In-Depth Corporate Reorganizations programs
Focus on Quality
Competence & Expertise
Focus on Quality
Dedicated to delivering high
quality customized service
Provides valuable experience and
research skills for effective
solutions and results
Services
Tax Preparation & Tax Services For Individuals & B2B
- Canadian personal income tax returns
- Deceased Returns
- Multi-year catch up
- Canadian tax matters & returns for non-residents - employment - real property
- Consult on US Expat Streamlined Process & Renunciations See tab "Pathways to US Tax" for materials/links.
- T1 busy season tax return reviewer and more
- Customized technical research, analysis, projections
- General consulting -issue identification - options
- Review proposed tax plans, preemptive risks, second set of eyes
- TOSI analysis, implications, reviews
- Safe income calculation reviews and S. 55 implications
Tax Dispute Resolution Your CRA Liaison addressing issues of concern.
- Your CRA Liaison/Negotiator.
- Compiles articulate and effective letters and document submissions to mitigate/resolve tax issues (where plausible)
- Includes responding on: Personal Tax, Corporate Tax, HST, CDA's, Non-Residents, Foreign income issues, Special Elections, Multi-year catch ups, Foreign income/property, United Nations Exempt Income and Pension, UK Foreign English Teachers and more.
- Manage with CRA beginning to end on your behalf. Follow up as required. Provides regular status updates.
- Customized resolution on case-by-case basis
- Liaise with CRA for Client / Firm and follow up as needed to resolve various unusual matters
- Stick handle audit request letters / follow up
- Provide purposeful replies to proposed adjustments
- Write a solid case for objections with adequate support
- Pursue Interest and Penalty relief, where feasible
Legal Support, Document Review
- Tax legislation and case law research & write up with footnotes
- Technical writing & preparation of statement of facts
- Plain language communication with clients & customized executive summaries
Credentials
2019
Chartered Professional Accountants Canada: In-Depth Tax Corporate Reorganizations Course
2018
Chartered Professional Accountants Canada: In-Depth Tax Dispute Resolution Course
2017
Chartered Professional Accountants Canada: In-Depth Tax Issues for Owner-Managed Business
2014
Chartered Professional Accountant (Canada)
2004
Licensed Certified Public Accountant (Vermont) U.S.A.
2000
Canadian Institute of Chartered Accountants: Tax In-Depth II
1998
Certified General Accountant Designation (Canada)
1994
Honors Bachelor of Commerce Degree-Accounting Major
Experience
July 2017 - Present
Founded Joy A. Bertram, CPA Professional Corporation
Tax Consulting & Dispute Resolution
Corporate and Personal - Refer to "services" above.
Oct. 2001 - May 2017
Canada Revenue Agency Tax Professional
Senior Income Tax Technical Advisor; Rulings; Appeals; Large File;
National Tax Shelter Lead, and Aggressive Tax Planning (see CRA Roles)
1998 – 2001
PricewaterhouseCoopers LLP
Senior Tax Associate
Canadian & U.S. Corporate and Individual Tax Compliance
1997-1998
KPMG
Senior Tax Associate
Canadian & U.S. Corporate and Individual Tax Compliance
1993 – 1997
Roger P. Miller, CA – Sole Practitioner
Review Engagements, Audits, Canadian Personal & Corporate Returns
Prior to 1997
Private Industry - Accountant at:
Narmco: Falcon Tool & Die Limited, and,
La Magique Agencie, Inc.
CRA Roles
Total Time - 15 years, 8 months:
2012 - May 2017
Senior Aggressive Tax Avoidance Auditor
Small, Medium and Large Corporate, Non-Resident, Partnership and Trust File audits; chiefly Regional and International, both private and public. Involved attentive risk assessing and audit planning, intricate analysis and multifaceted compliance verification.
Focused on complex series of tax planning transactions used in corporate reorganizations typically involving groups of entities within and outside Canada.
Honed advanced technical writing and innovative flow-charting expertise to simplify the complex plans & produce concise easy to follow executive summaries for end users. Write up of formal position papers with extensive statements of fact and law fully footnoted.
2008 – 2012
Lead Auditor – Large Multi-Year Complex
National Tax Case (Headquarters)
Involved extensive research, multi-issue audit work and write up.
Included numerous entities within and outside Canada and thousands of individual taxpayers across Canada. Collaborated with HQ Project Coordinator and Ontario Regional Technical Adviser.
CRA ROLES
Nov. 2006 - Apr. 2008
Income Tax Rulings Officer - National Headquarters
Business and Personal Section
Involved substantial research, analysis, judgement & technical writing.
Authored Published Technical Interpretation Letters.
Conferred with Department of Finance and legislative and Policy Branch.
May 2006 – Nov. 2006
Senior Appeals Officer
Insight into the Appeals process. Conducted Appeals reviews of Corporate objections filed. Significant analysis and research. Conferred with HQ Appeals.
Cra roles
2003 to May 2006
Senior Income Tax Technical Adviser - TSO
Responsible to provide tax technical support to 130 staff to resolve unusual tax audit issues. Involved significant in-depth technical research of legislation, policies and court cases and technical writings of findings, conclusions & recommendations.
Sanitized tax technical write-ups to post to server for future reference by staff.
Prepared and presented technical Personal T1 and Corporate T2 tax updates and several other training courses office-wide.
2002
Large File Income Tax Auditor
Identified risk areas, planned and executed local large file audits.
2001
Small and Medium Enterprises
Risk assessed, planned and conducted local SME file audits.
Memberships & Awards
Member of:
- Chartered Professional Accountants Ontario
- Chartered Professional Accountants of Canada
- American Institute of Certified Public Accountants (AICPA)
- American Institute of Certified Public Accountants (AICPA) - Tax Section Member
- Canadian Tax Foundation (CTF)
Awards
- Rotary Windsor Roseland - President's Exemplary Service Award
- Lobsterfest Vice Chair (2018)
- CRA - Director's Certificate of Achievement for Outstanding Performance
- Windsor (2011)
- CGA Ontario - Service Award as Chair of the Board of Directors
- Windsor Chapter (2001)
- CGA Ontario - Chapter Distinguished Service Award
- Windsor Chapter (2001)