Tax Consulting and Dispute Resolution  



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Joy A. Bertram, Chartered Professional Accountant and Certified Public Accountant (VT)

Founder and President,

Joy A. Bertram, CPA Professional Corporation

 

Overview

Mission Statement

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To exceed your expectations in

resolving  tax concerns.


Clients Served

Individuals, CPA Firms, 

Law Firms, Valuators

As Direct Clients or Collaborative


Service Area

Canada & Non-residents 

Encrypted Technology Supports 

Remote Work


Arrangements

Permanent Client or Ad-Hoc

By Contract (set range of monthly hours) 

Retainer (on call) or Project Basis.







Competence & Expertise

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The President is Joy A. Bertram, B.Comm, CPA, CGA, CPA (Vermont).  She has also 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. 


Over 25 years of Diverse Tax Experience    

Joy is uniquely qualified to be a valuable asset to you in meeting your tax needs, familiar with both public practice and CRA perspectives.  Over 10 years in Tax at Small and International CPA Firms in Individual and Corporate Tax, Joy 's added value is 15 years of beneficial experience at CRA as Senior Income Tax Technical Advisor (to Public and Office), Rulings Officer at HQ (Published), Appeals,  and Senior Auditor in: Large File, and Aggressive Tax Planning reviewing Multi-Step Reorganizations and Complex Series of Tax Plans of CCPC's and Multi-Nationals. 

Focus on Quality

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Dedicated to delivering high quality customized service.  


Applying valuable experience and research skills toward effective solutions and results.

Services

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Tax Consulting, Reviewer and Preparer

  • Tax Technical Adviser - ad hoc 
  • Customized research, analysis and memos
  • 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
  • T2 and T1 busy season tax return reviewer and more
  • Canadian personal income tax returns
  • Non-residents - Canadian tax matters
  • US Expat Streamlined Process & Renunciations - Consult/assist and collaborate with US tax preparers and US tax law experts to meet your US needs. (See tab "Pathways to US Tax" for materials/links).

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CRA Tax Problem Fixer: Your CRA Liaison for various issues that arise during the Review, Audit, Objection or Voluntary Disclosure stage

  • 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

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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

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                          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

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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

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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

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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

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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

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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)

Contact

Drop me a line!

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Meetings by Appointment. Flexible hours.

Email or call 519-969-3959. 


Looking forward to working  with you!


Kind regards,

Joy A. Bertram

Joy A. Bertram, CPA Professional Corporation