Small and Medium Practitioner (SMP) Tax Committee

Chartered Professional Accountants of Canada (CPA Canada) identifies and addresses income and commodity tax matters affecting small and medium accounting organizations in Canada through its Small and Medium Tax Practitioner (SMP) Committee.

This committee acts as a resource to enable CPA Canada to respond to the needs of CPAs who own or work in smaller firms, by considering existing and proposed government activities in income and commodity taxation from the viewpoint of small and medium-sized tax practitioners.


Hugh Neilson, FCPA, FCA, TEP


John Oakey, CPA, CA, TEP, CC


Darrell Cochrane, CPA, CGA

Denis St-Pierre, FCPA, FCGA

Joseph Truscott, CPA, CA, CMA, CMA, TEP

Ken Laloge, FCPA, FCA, TEP

Murray Mikulak, FCPA, FCA