Meritas (r) Canada Tax

Raymond D. Hupfer, LL.B., CA
As a partner within the firm’s Corporate Commercial Securities and Taxation practice groups, much of Ray’s current practice encompasses the sale of businesses to public companies, business succession reorganizations, family trusts and estates, and tax dispute resolution with the Canada Revenue Agency. He has appeared before the Tax Court of Canada and offers his clients more than 25 years of experience.
Ray is a member of the Canadian Institute of Chartered Accountants and the Institute of the Chartered Accountants of Alberta. He is an experienced university lecturer and public speaker on tax issues and has published several papers on tax-related topics.

B. Comm. University of Alberta
LL.B. University of Alberta
C.A. Institute of Chartered Accountants of Alberta (1980)
Admitted to the Bar: 1984 (Alberta)

Douglas J. Forer
As a partner within the firm’s Corporate Commercial Securities and Taxation practice groups, Doug practices in all areas of taxation with an emphasis on corporate tax planning for owner managed businesses, personal tax planning and dispute resolution, including tax litigation, collections, voluntary disclosure and evasion matters. His practice also includes international tax planning, First Nation taxation, charitable and non-profit taxation and the use of trusts in tax planning.
Douglas is a member of the Canadian Tax Foundation, the Canadian Bar Association (Northern Alberta – Tax Section) and the Canadian Petroleum Tax Society. He is an experienced presenter and lecturer and has presented at seminars for the Institute of Chartered Accountants of Alberta and Canadian Bar Association. He has also written various articles for the Federated Press, the Canadian Tax Foundation and Law Now magazine.

B. Comm. University of Saskatchewan
LL.B. University of Saskatchewan
MBA University of Toronto
CICA In-Depth Tax Course
Admitted to the Bar: 1991 (Ontario), 1996 (Alberta)

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