Michael a partner at Deloitte – has over 21 years of experience with Deloitte and a prior 7 years’ experience within the Canada Revenue Agency. His primary focus is on public sector (municipalities, universities, schools, hospitals and charities), with a secondary focus on cross-border transactions. Michael provides partner quality assurance approval and ensures service levels are adhered to. As one of Canada’s pre-eminent authorities on public sector indirect tax, he finds creative and innovative ways for organizations to do more with fewer resources, implement indirect tax solutions, and increase efficiency. Michael has written numerous articles and technical papers concerning GST/HST and provincial sales tax matters and is a frequent guest speaker at the CPA Canada Commodity Tax Symposium as well as an author and presentor to several national associations and industry groups. Michael holds a Master of Public Administration, Carleton University, a Masters of Business Administration, University of Ottawa and has taken the CRA customs correspondence course. His clients include: provincial and municipal governments; hospitals; universities and colleges; charities and non-profit organizations; as well as various large scale U.S. multinational companies.