EDITOR'S NOTE: This is the first i...

EDITOR'S NOTE:

This is the first in a series of profiles onward the Institute's Professional Development Program instructors. In this issue, we feature the tax course instructors. following issues of Beyond Numbers will contain articles about instructors in other areas of our PD program.

Collectively, their experience as tax master-hands pre-dates the inception of income tax in Canada. "They" are Hugh Woolley CA, Denise Lammi, CA, Mary Power, CA, and Andrew Taylor, CA, the Institute's Professional exhibition Department instructors who specialize in teaching popular tax courses for members through every part of the province.

Hugh Woolley CA, is a native of Vancouver and a 1985 graduate of the criminal converse faculty at the University of British Columbia. He articled with Arthur Andersen and got his CA designation is 1988 Woolley mov athwart to Sheinin & Co. in 1989 and while there, did an 18-month exchange with income Canada in Ottawa where he researched and wrote tax rulings. He started his admit firm Lewis & Company, Chartered Accountants, with Peter Lewis, CA, in 1994 and about five years ago started teaching tax courses for the Institute.

"I've taught the advanced tax planning and income tax update courses all above BC," Woolley says. "My chiefly memorable trip was between Kelowna and Kamloops. It was snowing, to such a degree I decided to do the sensible thing and take the bus. Unfortunately, with the weather and all the postal stops, what is normally a two-hour drive bended into a five-hour bus ride. I think I arrived at midnight."

Woolley also tried an innovative location for teaching Canadian tax: Phoenix.

"Several years ago, I taught a form into groups of BC CAs in Phoenix who were all there forward a golfing trip," he explains. "It was a great location, yet not really economically feasible to repeat the experience."

Woolley points revealed that teaching helps him stay common "It's my own form of PD" he says.

Denise Lammi, CA, is a partner with the Vancouver firm of Lammi & Wojtowicz, Chartered Accountants, which was established in 1989

Born in Lethbridge, Lammi grew up in southern Alberta and attended the University of Lethbridge, graduating in 1979 with an undergraduate station in Management Arts.

She articled with the Lethbridge firm of Young Parkyn McNab & Company and received her CA designation in 1984 She remained with the firm until 1987 when she joined Touche Ros (now Deloitte & Touche) in of the present day Westminster from 1987 to 1989

"During my time with bigger firms, I got remarkably used to doing in-house seminars upon tax changes," Lammi explains. "I gues that was the start of my 'teaching career.'"

In 1989 she began teaching tax courses for the Institute including the tax update courses (corporate and personal) and just three years ago wrote and produc a of recent origin one-day course titled "Basic still Essential Income Tax Issues for the General Practitioner." She and her partner David Wojtowicz, CA, annually do sum of two units components of the tax course updates: the BC module and the federal-BC tax facts and figures.

"I've taught all athwart - the Okanagan, Prince George, Terrace, Vancouver Island, and uniform up to Whitehorse," Lammi points gone out "I really like the spiritedness of teaching, and I like getting family interested. It also helps me stay common and I enjoy the interaction with my companion instructors."

Lammi remembers the fire alarm going not on while she was teaching at an Okanagan inn and she caught a bleak from spending over two hours huddl in the parking hazard

Lammi also recounted the time while teaching when she leaned in succession a table holding pitchers of ice water, glasses, and papers, and it collapsed.

"I just stepp throughout the ice cubes and kept onward teaching," she says.

Like other Institute instructors, Mary Power, CA, has taught in the pair the School of Chartered Accountancy and the PD program.

Originally from Prince Edward Island, Power has been a permanent resident of Vancouver since 1981 Earlier she earned brace undergraduate degrees: one in arts from the University of PEI and the same in education from Ottawa University. She also complet the Licentiate in Accounting in 1977 at UBC Power articled with Peat Marwick (now KPMG) in Ottawa and received her CA designation in 1979

She worked with several CA firms before striking disclosed on her own with MV Power Inc. in 1992

"I specialize in tax and, in fact, have done with equal reason since 1979," Power points without

She began teaching with SCA in 1982 and with the PD program in the mid-Sos and has exclusively authored and taught tax courses.

"I have fruition of teaching," Power says. "It come bys me out of the office, and it's nice to view other parts of the province and what's going forward for those CAs."

Andrew Taylor, CA, is a 1981 graduate of UBC's business faculty and became a CA in 1984 after articling with Thorne Riddle (now KPMG) He stayed with the big firm until 1988 and then went gone out on his own. He publicly shares premises and files with tax specialist Jim Wong CA, and metes it "the best relationship" he's to the end of time had "...certainly more rewarding than my marriage."