Michael S. Penner, Chartered Accountant, Chartered Business Valuator
Contributing Editor and Conference Speaker
Federated Press Contributions
| Contributing Editor, Family Law (FL) 1996– |
| Speaker, "Reverse Mortgages" (co-authored with Alla Levit), Dealing with the Aging Client Session, Legal Issues for the Aging Client Conference, Toronto, February 25, 1998 |
| Speaker, "A Valuator's Perspective of the Family Law Act", Executive Wealth Preservation Conference, Toronto, March 5-6, 1997 |
| "Tracing Under the Family Law Act Difficult When Properties Are Co-Mingled (Part II)" (1995) 1 FL 46 (co-authored with Steve Ranot) |
| "A Closer Look at Changes to the Taxation of Child Support" (1996) 2 FL 66 (co-authored with Neil Maisel) |
| "Preparing for the New Era of Non-Deductible Non-Taxable Child Support Rules" (1997) 3 FL 140 (co-authored with Steve Ranot) |
Biography
| Born 19 March 1952 |
| Educated York University B.B.A. (Hons.) 1975; C.A. (Institute of Chartered Accountants of Ontario) 1977; C.B.V. (Chartered Business Valuator, Canadian Institute of Chartered Business Valuators) 1990; A.S.A. (Accredited Senior Appraiser, American Society of Appraisers) 1991; C.F.E. (Certified Fraud Examiner, Association of Certified Fraud Examiners) 1992 |
| Partner, Marmer Penner Inc. 1981– |
| Part-Time Investigator and Practice Inspector, Institute of Chartered Accountants of Ontario 1982– |
| Accountant, various positions 1975-80 |
| Member, Arbitration and Mediation Institute of Canada 1992– |
| Author and frequent speaker on business valuation in litigation, taxation and family law issues, white collar crime |
Practice Description
| Mr. Penner's practice involves a wide range of litigation support, forensic accounting, business valuation and arbitration and mediation of financial issues. He has extensive experience as an expert witness in the Supreme Court of Ontario as well as the Human Rights Board of Enquiry. |
Address
| Marmer Penner Inc. |
| Suite 200 |
| 94 Cumberland Street |
| Toronto, Ontario M5R 1A3 |
| Telephone: (416) 961-5612 |
| Telecopier: (416) 961-6158 |
| E-mail: valuators@marmerpenner.com |
| Web: www.marmerpenner.com |