TABLE OF CONTENTS

FOREWORD...... VI THE BOOMERS...... 39 ACKNOWLEDGEMENTS...... VII Terence Andrew Bateson, CPA, CA...... 40 CONGRATULATIONS...... VIII Barry L. Wright, CPA, CA...... 41 Mergers and Dissolutions...... 43 THE FOUNDERS 1920 – 1939 ...... 1 Social Events...... 44 William Hamilton, Accountant...... 4 Purchase of Waters, Savage and Ronson (1973)...... 46 William Turnbull (W. T.) Millard, FCA...... 5 David J. Christilaw, BMath, CPA, CA ...... 47 Hamilton-Millard Co. (1925) ...... 7 John P. McGraw, BA (Hons), CPA, CA...... 48 The Strange Story of Harry Oakes ...... 9 Richard J. Ellis, CPA, CA...... 49 Millard, Smith, Rouse & McCormack (1932)...... 11 Bryan S. Gillespie, CPA, CA...... 50 Millard, Rouse & Rosebrugh (1940)...... 12 Kerry M. Cloet, BMath, CPA, CA ...... 51 John D. (Jack) Rouse, CA (1907 – 1973)...... 14 John J. Quinlan, BComm, CPA, CA...... 52 Carl F. Rosebrugh, CA (1911- 1993)...... 15 The Second Hamilton Office (1990)...... 53 Millard, Rouse & Rosebrugh client lists, 1940...... 16 George V. Neale...... 53 Staff (1940 – 1969)...... 18 Geoff T. Widdis, MA, CA...... 53 First Christmas Party (December 12, 1952)...... 19 Martin J. Dixon, BMath (Hons), CPA, CA, LPA...... 54 Ted J. Leyzer, BMath, CPA, CA, LPA ...... 56 THE ORIGINAL SIX...... 21 Kent J. Dixon, BMath, CPA, CA ...... 57 John (Jack) Douglas Hankinson, CA...... 23 John C. Regan, BComm, CPA, CA...... 58 R. Thomas McGraw, CA...... 25 Americo S. Tarantello, BA (Econ), CPA, CA...... 59 Donald H. Francis, CA...... 26 Ronald Dennis White, BA (Hons), CA, CFP ...... 60 Donald H. Bradley, CA...... 27 William Andrew Hyde, BBM, CPA, CA, CFP...... 61 John Edward Craggs, CA ...... 28 Michael Terdik, BBA, CPA, CA, LPA...... 62 Donald F. McKee, CA...... 29 John O. Carr, BAdmin (Hons), CPA, CA...... 63 TRANSITIONING...... 31 Marlene McGraw, BA, MBA, CPA, CA...... 64 The Seventieth Anniversary...... 65 Harold Edward (Ted) Snider, CA...... 32 Changing with the Times (1970 - 1999)...... 66 Barry J. Humble, CA...... 33 Affiliation with HLB International...... 68 John Charles Bazoian, CA...... 34 Staff (1970 - 1999)...... 69 Donald M. Marling, CPA, CA...... 35 William R. Johnson, CPA, CA...... 36 Tribute to Carl Rosebrugh...... 37

IV GEN X...... 71 HALDIMAND-NORFOLK OFFICES 1948 – 2020...... 103 James R. Rolland, BMath, CPA, CA...... 72 The Simcoe Armoury...... 105 Robert E. Hooton, CPA, CA, CMA, LPA ...... 73 COMMUNITY SERVICE...... 107 Ron Sciannella, BBA, CPA, CA, CMA, LPA, CBV...... 74 Cameron Johnston, BA, CPA, CA, LPA...... 75 Firm and Staff Fundraising...... 109 Stacey E. Goodwin, BComm, CPA, CA, LPA ...... 76 Millards Loves Winners...... 111 T. Bradley Sinclair, BA, CPA, CA...... 77 100th Anniversary Gift...... 114 Geoff Gravett, BComm, CPA, CA, LPA...... 78 Scott Klein, BMath, CPA, CA, LPA...... 79 Darin A. Cleary, CPA, CGA, CFI, LPA...... 80 Simon A. Salole, BBA, CPA, CA, CMA, LPA...... 81 Julie Baetz, BAcc, CPA, CA, LPA...... 82 Office Christmas Party, 1980 ...... 83 Recent Honours and Accolades...... 84 Social Events...... 86 Staff (2000 – 2014)...... 88 The New Building...... 90 THE FUTURE...... 93 Robert W. Storoschuk, BMath, CPA, CA, LPA ...... 94 Steve McGaghran, BAdmin, CPA, CA, CGA, LPA...... 95 Jennifer Chowhan, BBA, CPA, CA, LPA, MAcc...... 96 Pam Merrylees, BBA, CPA, CA, LPA...... 97 Joshua Laporte, BComm (Hons), CPA, CA...... 98 Gregory M. Malecki, BBM, CPA, CA...... 99 Robert A. Parker, BAA, CPA, CGA, CFI...... 100 Staff (2015 - 2020)...... 101

V FOREWORD

oting that the 100th anniversary of Millards was left to start his accounting practice. From my own experience Nimminent, I thought that we should celebrate this of “hanging out a shingle” with a modicum of accounts and important milestone. In discussions with current partners, building a practice through developing a number of clients on colleagues up to my retirement in 2014, one of the projects we a part-time basis while working in industry, I have surmised agreed upon was a book. Over 35 years ago Carl Rosebrugh that he probably did not start his practice in 1923 from “whole began to compile the firm’s history; much of the early material cloth.” Rather, I believe that the process of setting up his in this volume is his contribution. I am honoured to have practice more likely began around 1920 while he was still at carried on his work and realized his vision. the Paterson company. Most people think that the accounting profession is the Between 1916 and 1927 William Hamilton’s address was the epitome of boring. An old joke posits that the definition of YMCA. That would make the original home of the firm the an accountant is an actuary with a personality. However, the old Y building on Queen Street, now Wilfrid Laurier’s Lucy history of accounting is varied and rich. The current profession Marco Place student residence. At some point W.T. Millard is centuries old and has evolved from a custodianship function had also worked at Paterson’s, so it is easy to imagine that he to one that integrates taxation, auditing, information systems, and Hamilton were familiar on that basis or that they ran into consultancy, law and economics. Record keeping can be each other at the Y. From those humble beginnings as a sole traced back to Babylon and double-entry bookkeeping was proprietorship grew a significant professional practice that is invented in 1494, but the accounting profession in Canada now one of the 20 largest accounting firms in Canada. didn’t really get traction until late in the 19th century. The first The assembly of images for this book was a truly daunting known official meeting of North American accountants was exercise. Since the subject matter spans a period of over held in Montreal in June 1879, for the purpose of establishing 100 years, not all of the photographs are of the highest a society to promote the profession. In 1902, the Dominion quality. This brought to mind a quote from the seminal 1969 Association of Chartered Accountants was established and Woodstock sound track album, “consider (the imperfections) this group morphed into the Canadian Institute of Chartered like scars in fine leather, proof of the origin and authenticity Accountants (CICA) and finally, CPA Canada. The history of of the material.” Millards is equally rich, and through working on this book I gained new understanding of the firm’s origin, its evolution Having concentrated on the Brant Haldimand-Norfolk over time and the personalities who built the firm. market Millards has assumed a prominent position as a leader in our community’s business, non-profit and government My research indicated that the founder, William H. Hamilton sectors. Our partners are justifiably proud of our service to did not hold himself out as a public accountant until 1923. our clients and community over the past 100 years. The first record of Hamilton’s presence in Brantford is from 1916, when he toiled as a clerk at Wm. Paterson & Son, a Bill Hyde candy manufacturer on Colborne Street. Over the next few Paris, Ontario years he was promoted through several positions until he February 2, 2020 millards VI ACKNOWLEDGEMENTS

his book was developed from information that was collected by Carl Rosebrugh, presumably for a similar project Tto commemorate the firm’s seventieth anniversary. All of that material was saved and passed on to the writer by Martin Dixon. Martin, the most senior partner in the Brantford office, was singularly one of the most important sources of background.

Special thanks to Don Marling for providing a lot of information on the history of the firm and clarifying many important facts.

Terry Bateson generously shared many documents and files that covered his span of time at the firm; sadly he did not live to see the result.

The material on Brantford in the 1920’s was liberally drawn from a newspaper article authored by Jack Jackowetz. It is a very well-researched and concise piece that clearly paints a picture of the environment at that time.

Chris Smith was instrumental in getting access to a lot of relevant historical administrative data.

Bill Underwood did a thorough read-through of the book and came up with a number of suggestions.

Many hours were spent at public libraries in Brantford, Niagara Falls, Woodstock and Hamilton, as well as the Ontario Archives and The Brant Historical Society.

Thanks also to Barry Wright, Bob Sidway, Jim Jackson, Tom Humble, Dave Hankinson, John McGraw and all of the partners who agreed to tell their stories.

VII CONGRATULATIONS millards VIII IX CONGRATULATIONS

X XI millards XII THE FOUNDERS 1920 – 1939 THE FOUNDERS 1 THE FOUNDERS 1920 – 1939

Picture of 80 Colborne Street circa 1910 (outlined in red) – site of the firm’s first office.Photo courtesy Brant Historical Society.

2 rantford was a very different place 100 years ago. company continued to expand in the 1920s but was closed BExcept for a few small pockets in Eagle Place, West down entirely in 1931. Brandon Shoe Company never Brant, East Ward and Terrace Hill, all commercial activity rebuilt after its fire in March of 1923. Canadian Machine was concentrated in the 16 city blocks bounded by West, Telephone Company closed, and the Wm. Paterson Clarence, Darling and Colborne streets. Company was forced into bankruptcy, reorganized, reopened then was sold to George Weston by the end of After the First World War, civic enthusiasm in the City of the decade. The factory remained in operation until 1976. Brantford was great and there was a sense that prosperous times and growth would continue, employment would The economic situation started to improve by 1925; increase, and the number of people on relief would unemployment declined and the relief rolls shrank. By diminish. Local industry retooled for a post-war boom 1927, Harding Carpets, E.A. Gunther Company, and the and the city reviewed their list of civic projects that had Huron Cordage Company began operations. Orders for been put on hold during the war. manufactured goods were increasing. Expansions were underway at the Dominion Flour Mills, Verity Works, The Dominion Bureau of Statistics reported as of 1918 that and Niagara Silk. Tariffs on agricultural implements Brantford ranked fourth in the country in the export of were lowered several times during the decade making manufactured goods, eighth in the amount of salaries and business tougher for this sector of the economy, but they wages paid, and eleventh in the number of employees. were able to successfully adapt.

The city boomed after the war because the Industrial Brantford experienced a housing shortage throughout Commission aggressively pursued new businesses. the 1920s that trended with the ups and downs of Robbins & Myers, Bluebird Appliances, S.C. Johnson the industrial economic cycle. Factories experienced Company, Holstein Friesen Company, and A.C. difficulties attracting new workers as they expanded and Spark Plug Company set up operations. Slingsby’s new ones were built. The idea of building apartments announced an expansion. By the end of 1920, although to alleviate the shortage was not welcomed for fear the the unemployment rate was negligible, the number of buildings would turn into overcrowded tenement slums. people requiring relief was increasing, likely caused However by the end of the 1920s, apartment buildings by workers attracted to the city by the prospect of jobs did start to appear. only to find few available. Orders flowing into the city’s factories slowed. Companies were expecting an economic slowdown and, indeed, in 1921 it happened. Relief rolls swelled. The city undertook work projects constructing sidewalks and sewers in Eagle Place and reconstructing the Murray Street Bridge. In 1920, Buck Stove Works was sold to the McClary Company of London, Ont. The

3 THE FOUNDERS 1920 – 1939

WILLIAM HAMILTON, ACCOUNTANT

The 1920s was a period of growth and optimism for Not much is known about William Hamilton. The first Brantford but the city’s star position as one of the reference to him in the City of Brantford’s 1916 Directory largest industrial centres with respect to manufacturing is as a clerk at William Paterson & Son. By 1919 he had exports started to diminish, superseded by other cities been promoted to accountant at Patersons and then in the country. This was the environment when William sales manager in 1922. Still living at the Y, he was likely Hamilton decided to begin a public accounting practice. taking on accounts on a part-time basis; it is unlikely that he simply ‘hung out a shingle.’ His first incarnation The photo below shows the lobby of the Brantford YMCA, as a public accountant is in the 1924 City Directory home of William Hamilton between 1916 and 1927, and indicating that he had opened an office at 80 Colborne most likely where his accounting practice was started. Street, probably sometime in 1923. In 1925 he formed a While it seems odd today, census records show that 100 partnership with William Turnbull (W.T.) Millard. years ago many young professional bachelors lived at the YMCA, which offered a gymnasium and swimming pool in addition to rooms for rent.

LOBBY OF THE BRANTFORD YMCA

Note the gentleman ‘checking in’ with his luggage at the desk. From a close examination of the wall calendars and the clock, it is possible to determine the precise time this photo was taken –September 7, 1927 at 4:55 pm.

Courtesy of Murray Angus. This photo is one made from the glass plates discovered beneath the Wellington Street office of well-known dentist Dr. Scott. The find was a treasure trove of local history.

4 WILLIAM TURNBULL (W.T.) MILLARD, FCA

The Millard family first shows up in the City’s 1881 Presumably, Millard did not want to move to Toronto. On census. W.T.’s father Joseph was a farmer at the time, May 20, 1925, the directors of Stedmans “accept(ed) with married to Ellen. They had one daughter Mary, who was regret the resignation of Mr. W. T. Millard as secretary of born in 1880. the company after so many years of faithful and valued service.” See the excerpt from the minutes below. Ellen died shortly after that and Joseph married a neighbour, Elizabeth Turnbull. By 1909, they moved to That same year he formed a partnership with William 90 Marlborough Street. Joseph had gone into the grocery Hamilton. business at 103 Colborne Street to support his growing family of 5 children.

W.T.’s first job was as a clerk at A.L. Vanstone which described its business in 1909 as “Grocer, China, Crockery, etc.” and operated at 15-19 George Street. The following year, Millard had accepted a position as a clerk at Wm. Paterson & Co.; this is likely where he became acquainted with Hamilton. By 1915 Millard took a job as a clerk at Stedman Bros. (a store with many different locations that also shipped to customers – at that time a mini version of Amazon). W.T. was appointed Secretary of Stedmans on December 20, 1920. The Stedman business was growing rapidly and by 1924, a decision was made to move the head office to Toronto and the company negotiated a lease with the Robert Simpson Company at 154-156 Front Street, Toronto.

Image of the hand-written Minutes of the Directors meeting of Stedman Bros. Limited May 20, 1925. Courtesy of the Archives of Ontario.

5 THE FOUNDERS 1920 – 1939

The Temple Building (Dalhousie Street) around 1930. Courtesy Brant Historical Society.

6 HAMILTON-MILLARD CO. (1925)

In 1925 the partnership of William Hamilton and William Millard, using the name ‘Hamilton-Millard,’ opened offices at 80 Colborne Street.

Two years later the firm moved to the Temple Building under the moniker Hamilton-Millard Co. That year Hamilton finally moved out of the YMCA, took up residence at 121 Alfred and married Adele.

The Temple Building was a prominent business location in the 1930’s. It was situated next door to the Federal Building which housed the post office and the Brantford office of the Department of National Revenue. Note that clients Sherman’s Hardware and H Avision were ground floor tenants.

At some point in the late 1920s Mr. Hamilton began working for Harry Oakes who, in his time, was the equivalent of, say, Bill Gates. Although Hamilton had married and purchased a home at 255 Park Avenue in Brantford, his residence in 1930 is listed as Niagara Falls in the Brantford Directory and as the General Brock Hotel Clearly there was not a lot of local competition. in the Niagara Falls Directory the same year. Between Note that Shultis was also a real estate broker and sold insurance. 1928 and 1934 Harry Oakes was a resident of Niagara

Falls. From the 1926 City of Brantford Vernon’s Directory.

By 1929, the firm had hired John D. Rouse and brothers Jack and Don McCormack. Lloyd Barker was hired sometime after that. In 1930 another partner, Thomas Derrek, was added to the firm under circumstances that are not all that clear.

Continued on next page.

7 THE FOUNDERS 1920 – 1939

In 1928 Derrek was an audit clerk with the then-large We have verified the following facts: firm of Edwards, Morgan & Co. in Toronto. A mere two years later, he not only was a partner with Hamilton and 1. Harry Oakes was a resident of Niagara Falls between Millard, but the firm was re-named Hamilton-Derrek- the years of 1928 and 1934. Millard. 2. Although Hamilton had purchased a home in It was around this time that Mr. Hamilton had become Brantford at 255 Park Avenue, his residence in 1930 is involved with Harry Oakes; one can only surmise that listed as Niagara Falls. there had to be some connection between the introduction 3. The 1930 Niagara Falls City Directory shows of Mr. Oakes to the firm and Tom Derrek’s rapid ascent to Hamilton’s address as the General Brock Hotel and partnership with second billing. Hamilton-Derrek-Millard has an office at 499 Queen In 1930 the firm had an office in Niagara Falls at499 Street, Niagara Falls; the 1933 Directory has no listing Queen Street, but subsequent to 1933 there is no reference for either the firm or Hamilton. to either the firm or William Hamilton. By then Harry Tom Derrek’s only Brantford address was the Brantford Oakes had moved to the Bahamas. Club in 1932. After that, he was with Ernst & Ernst in As to how Oakes and Hamilton became acquainted, Toronto, spent some time with his former employer, it is possible that Harry was waylaid on one of his Edwards, Morgan and then worked with various numerous sojourns between Toronto and Buffalo. I employers throughout the balance of the 30’s and 40’s. posed the question to Charlotte Gray, the well-known The 1934 Brantford Directory shows Hamilton living Canadian author of “Murdered Midas” who said she with Adele at 255 Park Ave., but after that, there is no wasn’t surprised that Oakes would have elected to use reference to him, Adele is the sole resident of that home. an accountant from Brantford. “Mr. Oakes did not trust She is listed as the widow of Wm. H. in the 1945 directory. professionals from Toronto.” It is unclear what ever happened between Hamilton and Mr. Oakes; Oakes had a reputation of being a particularly difficult person to deal with. This writer has been unable to trace Mr. Hamilton’s whereabouts after 1934. millards 8 THE STRANGE STORY OF HARRY OAKES

Born in Sangerville, Maine in 1874, Harry Oakes was the road had been closed and re-routed to accommodate well-educated, attending Foxcroft Academy, Bowdoin the building of the Canadian Southern Railroad. Workers College and Syracuse Medical School. When he was 22 were paid two dollars for half a day’s work; he multiplied years old, Harry left medical school and made his way to the effect with systematic layoffs and new hires. As a the Klondike to prospect for gold. For the next 15 years his tribute to him the road, located at the top of the moraine, quest took him from California to Australia. was named Oakes Drive.

In 1912, he was back in North America and became a very In September of 1930, Harry deeded 16 acres of farm land rich man. When iron ore was discovered near Kirkland at the corner of Stanley Avenue and Morrison Street for an Lake, Ontario, Harry worked with three brothers (Tom, athletic field. The park was named Oakes Park. It opened George and Jack Tough) to develop what came to be known for public use in 1931 and is still in use today. as the Tough-Oakes mine. Harry also continued to prospect in the area and, late that same year, discovered gold. Lake Harry’s best-known contribution is Oakes Garden Theater, Shore Mines quickly became the second largest gold mine part of the Niagara Parks Commission at Clifton Hill and in North America. By 1921, Harry Oakes was a multi- River Road. millionaire, easily the richest man in the British empire. In 1934, Harry and his family moved to the Bahamas in an On 30 June 1923, Oakes married Eunice McIntyre in attempt to escape the massive Canadian taxes levied by the Australia. The couple met aboard a cruise ship. She was Conservative government. Oakes had become the richest approximately half his age; they eventually had five man in Canada and one of the richest in the world and was children. In 1924, Harry and Eunice moved to Niagara paying over $3 million in taxes per year. The government Falls. In 1928, Harry built a mansion on 20 acres at the top wanted 85% of Oakes’ immense wealth and taxes on Lake of Clark Hill. It included 35 rooms, 17 bathrooms and air Shore Mines amounted to as much as 25% of the gold conditioning throughout and cost more than $500,000 to extracted from the site. It is unknown if William Hamilton build. The estate featured a swimming pool and a five hole participated in Oakes’ decision to leave Canada, but it does golf course. Harry named his estate Oak Hall. correspond exactly with the time that he was involved as an advisor. Oakes was a tenacious, brilliant and generous man. Throughout his life he gave selflessly to the communities In the Bahamas Oakes became a close friend of the in which he and his family lived. Governor, the Duke of Windsor (formerly King Edward VIII). On June 8th 1939, in his list of birthday honours, King During the Depression he created many jobs in Niagara George VI granted Harry the title of a baronet of the United

Falls by restoring the original Portage Road. A section of Kingdom and he became known as Sir Harry Oakes. Continued on next page.

9 THE FOUNDERS 1920 – 1939

Oakes’ eldest daughter Nancy was at school in New York suspected of fabricating evidence against him. The chief City. In 1942, two days after her 18th birthday, she eloped piece of evidence was a fingerprint of his, which the police with Count Alfred de Marigny, who was 14 years older. claimed had been found on a Chinese screen in Oakes’ The pair had met at the Nassau Yacht Club, where Alfred bedroom. Later, it was discovered that the print had been was a prominent competitive sailor. The two had dated for lifted from the water glass that de Marigny had used when a couple of years without her parents fully realizing the questioned by the Miami police. seriousness of their relationship. People witnessed Oakes and de Marigny quarrelling on several occasions. The Within two hours of being sent out, the jury returned two were thought to be on bad terms due to de Marigny’s their verdict acquitting de Marigny by a majority. Nancy playboy manners and lack of a meaningful career, his two and Alfred immediately left the Bahamas for Havana previous, brief marriages to wealthy women, and because to stay with their close friend, Ernest Hemingway. The he had not asked Oakes’ permission to marry Nancy. person responsible for killing Sir Harry Oakes was never apprehended and thus his death remains a mystery. Shortly before midnight on July 7th 1943, Sir Harry Oakes, One theory, put forward in a biography of the Duke of aged 69 years old, was murdered at his Nassau estate. He Windsor, is that Oakes was murdered by associates of was struck in the head with an object that pierced his skull mob boss Meyer Lansky, after Oakes resisted Lansky’s in four places. His body was then placed on a bed, soaked plans to develop casinos on the Bahama Islands. Lansky, with a pesticide and set ablaze. A severe storm saved the together with other major organized crime figures, had Oakes estate home from being completely destroyed, extensive casino interests in neighbouring Cuba. The putting out the fire before it could spread. two Miami police were suspected of being on Lansky’s payroll, and the Duke was warned off instigating a more Harold Christie, a family friend, was an overnight guest. professional investigation. It was rumoured that there He discovered Sir Harry’s lifeless and partially burned were potential business connections between Lansky body the next morning. Christie claimed not to have heard and the Duke, who had earlier met in Cuba. From the or seen anything and he was not considered a suspect. start, the Duke had tried unsuccessfully to impose press The Duke of Windsor called upon two Miami detectives censorship of the case. He and the Duchess of Windsor to, in theory, assist Bahamian law enforcement, but to the contrived to be visiting the United States during the trial, dismay of the local detectives they completely took over so he was not called as a witness. He kept silent about the the investigation. Only 36 hours after Oakes’ body was murder for the rest of his life. discovered, they had arrested Alfred. De Marigny was committed for trial and a rope was ordered for his hanging. In a trial that lasted several weeks, the detectives were millards 10 MILLARD, SMITH, ROUSE & McCORMACK (1932)

At some time in 1932, Bill Millard, Jack Rouse, Donald and Jack McCormack and Vernon Smith of Hamilton, Ontario, bought out the interests of Hamilton and Derrek. The firm continued as Millard, Smith, Rouse & McCormack. Mordecai Wesbrook managed an office in Woodstock and Carl Rosebrugh set up an office in London.

Tom McGraw, Jack Gillespie and George Herniak circa 1938.

11 MILLARD, ROUSE & ROSEBRUGH (1940)

In June of 1940, the firm’s name changed to Millard, Rouse The McCormack group retained a Toronto office at 371 and Rosebrugh after several partners (the McCormacks, Bay Street. Likewise, Millards continued its Toronto Smith, Barker and Wesbrook) served notice that they presence with an office at 21 King Street, # 307. The intended to wind up the existing partnership. This was 1949 Toronto directory lists Millard, Rouse & Rosebrugh the first incarnation of the name Millard, Rouse and at this address, sharing space with Bingham Display Rosebrugh which continues to this day. Supplies and Dominion Signs Ltd. (both clients of W.T. Millard). In the mid-50’s the firm moved to 65 Bloor The effect of dissolution included: Street, sharing space with Schatz & Cunningham, • Brantford lease at Bank of Montreal $75 month was Barristers & Solicitors. assigned to W.T. Millard Jack McCormack would go on to run as the Brantford • Hamilton lease at Sun Life Assurance Building at $57 riding Liberal candidate in the 1957 federal election. He month assigned to W. V. Smith was defeated by Jack Wratten. McCormack’s son-in-law, Rick Hester joined his practice in the late 1960’s and this • Toronto lease at General Insurance Building at $40 later became the Brantford office of Deloittes. month assigned to J.D. McCormack

• Woodstock lease at Central Chambers $20 month assigned to W.H. Wesbrook

• London office was to be closed

Clients were allocated such that the Millards group retained 51.5% of the volume, Smith 11.5% and the remaining 37% went to the McCormack group. millards 12 THE FOUNDERS

Bank of Montreal building, circa 1940. Courtesy of Brant Historical Society

13 THE FOUNDERS

JOHN D. (JACK) ROUSE, CA (1907 – 1973)

Jack Rouse was born in 1907, educated in Brantford, was Jack is fondly remembered by many for the annual fishing hired by Bill Millard to work for Hamilton Millard and trips he organized. He was also a member of the Norfolk became a CA in 1933. Jack Rouse moved from Brantford Lodge No. 10 Ancient Free and Accepted Masons. to Simcoe with Don McKee in 1948 to open the office there. He is credited with building the firm’s presence in Simcoe, despite several personal tragedies. Jack’s son, Paul, was Jim Jackson remembers Mr. Rouse as “a soft spoken diagnosed with Hodgkin’s cancer shortly after joining the gentleman who could charm a client as well as add a firm. He wrote his final exams knowing he was terminally long column of numbers without the use of a mechanical ill. Paul became a partner in 1968, but died shortly after device. Clients seemed to feel they were lucky to have him that. The Rouse family endowed a scholarship in his as their accountant. He might be an hour late arriving to a honour. meeting and within minutes would have the client eating out of his hand. It was usually OK to ask him for some Jack passed away in his 66th year on July 18, 1973 at his time off, but never to ask for a raise. Whoever he hired, residence, 353 Norfolk Street, Simcoe. he held out the carrot of a partnership, I owe my career to J.D.”

14 CARL F. ROSEBRUGH, CA (1911- 1993)

Carl was born in St. George in 1911 and raised on a 100 Carl had not expected to become a named partner in the acre farm that had been in the family since the days of firm. One Monday in 1940, he drove to the Brantford early settlement. Surprisingly, he never really wanted Office for a meeting. It came as a complete surprise to to be an accountant. According to his family, he would Bill Millard, Jack Rouse and the younger Carl, that the rather have been a prospector, a farmer, an engineer – meeting had been called to announce that five of the anything that would get him outdoors. firm’s members has decided to pull out and start their own firms. Mordecai Smith continued his practice in As a youth of 16, he travelled west to Manitoba and Hamilton, The McCormacks, Lloyd Barker and Wesbrook Saskatchewan on a Harvester’s Excursion. It was an went into competition with offices in Brantford, Toronto experience he would never forget. and Woodstock.

He was intrigued with flying, driving to Toronto one day The London office was closed in 1940; Carl moved back to try it out. When he was 18, he worked as a dump truck to the Brantford office and served as senior managing driver for Cornell Construction on one of the first major partner from 1954 until his reluctant retirement at age 73. airport runway projects in Ontario. Carl was an ardent and generous supporter of conservation A man from Silverwood’s Dairy told Carl’s father efforts. He actively supported the conversion of the old Frederick how impressed he was with the accountant Capital Theatre to the Sanderson Centre. He was an active they had recently hired and how he thought that it was member of the Brant Curling Club. He was a charter a terrific profession for a young man. Frederick wasa member of the Probus Club of Brantford. friend of W.T. Millard’s, a meeting was arranged and Carl was enrolled in the CA course. Many of Carl’s extended family still live in the area and include Dean Braund, Jim Rosebrugh and his two Carl received his designation in 1936 and became a partner daughters. Ace Rosebrugh still describes his uncle Carl as shortly after that with responsibility for the London office the fellow who started the “bookkeepin’ business.” Little of Millards, Smith, Rouse & McCormack. He developed a did uncle Carl know that his namesake bookkeeping solid reputation among dairy farmers and developed an firm would eventually grow to be one of the 20 largest impressive range of accounts all across Southern Ontario. accounting firms in Canada.

An Officer in the reserve army during World War II, he He died on September 28, 1993. served in the Engineering Corps.

15 THE FOUNDERS

MILLARD, ROUSE & ROSEBRUGH CLIENT LISTS, 1940

A lot of these businesses have passed from the scene, Paris Creamery Limited however, it is surprising how many are still in operation Proctor Packers Limited and how many of them remain clients of the firm. Sanderson Harold Co., Limited Clients allocated to W.T. Millard: Township of South Dumfries A.G. Spalding and Bros. of Canada Limited Arctic Ice Brantford Limited Ryan Printing Co. Limited County of Brant G.F. Sterne and Sons Limited City of Brantford Sternson Laboratories Limited Brantford Clinic Limited Sternson Structural Specialties Limited Brantford Motors Limited Strobridge Motors Sales Brantford Produce Co. Limited Terrace Hill Dairy Limited Brantford Stationers Limited Walker Press Limited Township of Brantford Gladys and Bill Millard at the firm’s first Waterous Limited Staff Christmas party, December 12, 1952 Crown Electrical Manufacturing Co. Limited W.H. Webling Limited held at Wings Restaurant on Highway 53. Dempsters Limited J.M. Young and Co. Limited Dominion Signs Limited Willett Hospital Elmira Shirt Co. Limited Grand River Farmers Mutual Fire Insurance Co. Clients allocated to J.D. Rouse: Hamilton Facing Mill Co., Limited Aitken and Son Hawley Products (Canada) Limited Bailey Lumber Co. Kaumagraph Limited T.J. Barton and Son Kitchen Overall and Shirt Co., Limited Chas. Boyd Estate Miller Oil Company Brantford Limited Bradley Machine Co. A.C. Percy Brant Norfolk Aero Club McGraw’s Tire Store Limited Brantford Children’s Aid Society John McHutchion Limited Brantford Board of Trade Niagara Co-Operative Dairy Limited Brantford Industrial Realty Co. Limited

16 Township of Burford Soper Lumber Co. Township of Charlotteville Spence Dairy Clark and Grant Stanley Auto Body and Fender H.M. Clubine and Co. Wm. Summerhayes Cunningham 5 to $1 Store Dr. D. J. Twiss W.D. Cutting and Son Township of Walsingham Village of Delhi Township of Winham Dufferin and Haldimand Rifles YMCA – Paris Edmund’s Seed Co. J. M. Fergusson & Co. Clients allocated to C.F. Rosebrugh: Harley, Sweet and Slemin Bay Transit Co. Limited Harold and Goetz Limited Beaver Foundry and Furnace Works Hewson and Son C. W. Burgess Home Furniture Co. Dunseith and Son Township of Houghton Jersey Dairy Hurley Printing Co. Limited Keewadin Dairy Frank Inksater Kent Dairy Limited Kett Motors London City Dairies Limited Lymburger Bros. Maple Leaf Dairy G.J. McKie and Son Miller Service Station County of Norfolk Peerless Countryside Dairies Limited Norfolk General Hospital St. Mary’s Service Station Town of Paris St. Thomas Dairy Limited Village of Port Dover Sarnia City Dairy Limited Sanlac Dairy Tillsonburg Creamery Limited Town of Simcoe Tillsonburg Produce Co. Limited Geo. A. Smith Lumber Co.

17 THE FOUNDERS

STAFF 1940 – 1969

As the firm prospered, it became important to attract and hire competent support staff. Over the years, virtually thousands of employees have contributed to the firm’s success. We have attempted to identify those who were with the firm for more than five years of service.

Reg Millard Circa 1951 Jack Gillespie Circa 1951 Graham Donald Circa 1951 A. Yule Circa 1951 A. Partridge Circa 1951 George Herniak Circa 1951

R. Galloway Circa 1951 Anne Honchuruk, Eleanor Grist and Bruce Murat at ‘Bank of Montreal’ office December 1952. A. Cook Circa 1951 Bill George Circa 1951 B. Wheatley Circa 1952 Al Byron Circa 1952 Harold Evans Circa 1952 Bruce Murat Circa 1952 Brian Jarvie Circa 1956 John Burill Circa 1952 Donna Huff 1962 – 2007 Ruth Campbell 1967 – 2001 Mary McGregor 1968 – 1988 millards 18 FIRST CHRISTMAS PARTY (DECEMBER 12, 1952)

Audrey and John Craggs, Tom McGraw, Jesse Rouse, Kay Rosebrugh, Don McKee, Marion Francis, Mary McKee, John Bazoian, Don Francis and Al Byron with book.

John and Nora Gillespie, Edna and Don Bradley, Gladys Millard, John and Mary Hankinson.

19 millards 20 THE ORIGINAL SIX THE ORIGINAL SIX 21 THE ORIGINAL SIX

rior to Mr. Millard’s death in 1953, the firm admitted 6 Pnew partners, as noted in this letter. According to Don Bradley, “We should never forget our humble roots. The meeting of CAs that led to the present structure of the partnership was held around a picnic table at the Bell Homestead in 1953, where W.T. Millard proposed that all of us with our degrees be allowed to buy into the partnership which, up to that time, consisted of only the three named partners.”

Announcement card introducing six new partners in 1953.

22 JOHN (JACK) DOUGLAS HANKINSON, CA

Jack was born in 1912 on a farm near Aylmer, Ontario. The pay was good at $12.00 a week to start with $6.00 a He moved with his family to Brantford in 1920, attended week raises every half year. BCI, played on the football and basketball teams and was active in swim meets and badminton tournaments in Jack received his CA in 1940 and was admitted as a partner southwestern Ontario through the YMCA. in 1953.

Jack graduated from BCI in 1932. W.T. Millard offered He was active in the Kiwanis Club of Brantford, was him an articling position with Millard, Smith, Rouse and President of the Brant Curling Club in 1965-66 and McCormack in 1934. It was during the depth of the Great was deeply involved with the Board of the Sanderson Depression, jobs were scarce, so even though he had no Foundation. idea what the job entailed, he accepted. There are many stories about Jack’s smoking habit. One of The Brantford office, at that time, was located in the Temple the tasks assigned to whoever was last out of the office was Building on Dalhousie Street. The firm had two rooms, one to check his wastebasket for live embers. for the two typists and two or three students, and one large Jack retired in 1984 and died shortly thereafter. room for the partners. Jack worked primarily in Brantford for Jack McCormack, and occasionally in Toronto for Don McCormack.

“Hank” had the honour of being the first student who was not required to type statements, but the junior student was expected to “call”, add, assemble and bind financial statements in addition to housekeeping duties. There was considerable emphasis on security of files and information. The junior was required to collect all files, account books and current work in progress every evening, place them on a trolley, and wheel it down the hall for safekeeping in a vault. In the morning, the process was reversed.

There was limited contact with partners during the first year, except when out of the office. Most of the accounting and auditing work was done at the clients’ place of business.

23 THE ORIGINAL SIX

The directors of the Samuel W. Stedman Foundation are desirous of recognizing at the annual meeting of the Samuel W. Stedman Foundation, held on December 8th, 1994, the life and work of Mr. J. D. (Jack) Hankinson, a member and director of the Samuel W. Stedman Foundation for more than a quarter of a century. His contribution added a great deal to the operation and the ongoing success of the Samuel W. Stedman Foundation.

His acumen in financial matters was most valuable as a member of the investment committee. It was he, through his accounting knowledge, who developed a spreadsheet showing a five year schedule of donations, which has been and will continue to be of great assistance to the directors as they consider annual donations. His knowledge of community affairs was a great help in determining the annual donation allocations.

J. D. (Jack) Hankinson, a member and director of the Samuel W. Stedman Foundation for As a member of the Bursary Committee, his analytical more than a quarter of a century. evaluation of the applications contributed greatly to the educational accomplishments of numerous students.

Therefore, be it resolved that the directors express their appreciation of his dedicated service to this foundation.

Further, we hereby acknowledge the supportive role of Mrs. J. D. Hankinson as Jack undertook his duties and responsibilities as a Director, and further, that a copy of this resolution be sent to Mrs. J. D. Hankinson under the signature of the President.

Unanimously approved at the annual general meeting of the directors held at Brantford, December 8th, 1994.

24 R. THOMAS MCGRAW, CA

Tom was born in Brantford in 1917, attended BCI, and In the waning years of the Second World War, automobiles graduated in 1936. He subsequently attended Brantford were difficult to come by, Tom didn’t have one. He would College and joined Millard, Smith, Rouse & McCormack regularly catch the Lake Erie and Northern train from in October 1937. Jobs were very scarce in 1937, the country Brantford to Simcoe; he worked primarily for Jack Rouse. was in the depths of depression, and he was at loose ends but was persuaded to approach W.T. Millard by his father, Tom received his CA in February 1944 and became a who was a client of the firm. partner in 1953. He was active in the Knights of Columbus and retired in 1982. Tom passed in 1988. “In the late 1930’s the City Welfare Department issued what was termed ‘scrip’ which were pre-numbered vouchers for food, rent and other necessities of life. One of my first duties at the firm was to attend at City Hall daily and, along with the City Treasurer, issue and account for the scrip. I had the only second key to a special security vault and thought I was a real hot-shot.”

Tom McGraw in his office over the Bank of Montreal December 1952.

25 THE ORIGINAL SIX

DONALD H. FRANCIS, CA

One of many partners trained and mentored by Don was community and he served as an inspiration for those who Martin Dixon. He recalls the following: followed in his footsteps.

“Don was born in Thamesford, Ontario in 1923. He could Don retired from active practice on July 31, 1988. He only be described as having a forceful and engaging passed away on March 8, 2000 while on vacation in personality as evidenced by the career he had. Many Cancun, Mexico. would describe him as intimidating, but that was an unfair characterization to those who knew him well.”

Don attended school in London up to grade 7, when his family moved to Owen Sound where he completed high school. In 1941, after a move to Brantford, he articled with DON FRANCIS – circa 1940 Millards for a year when he joined the RCAF. Spending four years in the Airforce, Don earned a pilot licence and, on discharge, returned to work for Millards.

He graduated as a CA in 1949, returned to London in 1950, worked for several London firms and then came back to Millards. Don became a partner in 1953 and served as mentor to many future leaders in the firm. He had a very successful career and was arguably the face of the firm for most of his 35 years as a partner.

Don was very active in the city, a long-time member of the Rotary Club of Brantford, serving on the Board and as President. He was a Board Member of the Boys and Girls Club of Brantford, served on the Board of the Sanderson Foundation and the Sanderson Transitional Board, and was on the Board of the Brantford Symphony and the St. Joseph’s Hospital Foundation. He was also active in local amateur theatre. Don was a charter member of the Probus Club of Brantford and served as president in 1992-93. Don always thought it was very important to give back to the

26 DONALD H. BRADLEY, CA

Born in Brantford in 1922 Don attended Major Ballachey the fall of 1945. He obtained his CA in 1949. The wage Public School and BCI. Times were still tough in spite scale had improved in the interim; the Department of of the war having got underway. Since there was little Veterans Affairs supplemented his wage up to $125 per chance of him going to college, W.T. Millard’s offer of month. employment seemed like a good idea. Two unanticipated surprises: Don recalled, “My recollections of those early days with the firm include being abandoned by Jack Rouse ata 1. You had to work for nothing for six months, (good deal; local coal yard office heated by a pot-bellied stove and in England, you had to pay the employer for your having him return after 6 p.m. Working at the old City training). Hall was always an experience; we had to work on non- market days, because we used the market house. Work at 2. The junior student becomes the assistant typist and outlying areas of the City required us to draw bus tickets receptionist. from the office manager each morning.”

Don recalled, “The first item was resolved when, at the end Don was also well-known in the firm for tracking his tax of four months, changing times dictated that apprentices return production each season on a large chart. needed some cash flow. The second, I survived, but just barely; about two weeks after I started, the entire typing Don succeeded Carl Rosebrugh as Chairman of the firm staff went on vacation and on Monday, one of the famous and continued in that role until October 1983. Clarence Rosebrugh dairy statements appeared. With two fingers, it takes a long time to type 25 inch spreadsheets. I Don served as President of the Administrative probably earned what I was being paid – zilch!” Management Society, devoted thirty years as a Treasurer and Sunday School teacher at Colborne Street / Heritage At that time, the CA course ran on the calendar year, so United Church, and coached floor hockey and baseball. he began correspondence courses around Christmas and He enjoyed canoeing and camping, and was a leader at plugged out one course a week. About mid-summer, Five Oaks church camp for many years. Don sang in the the armed forces began to look increasingly attractive; church choir as well as Brantford Men of Song, travelling however, his parents and W.T. Millard convinced him to to many cities and abroad. He received awards from Brant hold off until he wrote the Primaries. He did, and joined Video Maker Club including top award in an Ontario the Army in the spring. competition.

Forty months passed, Don was discharged as a Lieutenant Don passed away peacefully at Grove Memorial Hospital in the artillery and he resumed his accounting career in in Fergus on Sunday, August 25, 2013 in his 92nd year.

27 THE ORIGINAL SIX

JOHN EDWARD CRAGGS, CA

John was born in England in 1927. With his brother Colin, who later became a minister, he was sent to Canada as part of the Second World War evacuation of children due to the Nazi threat. The boys were adopted by Harvey Searles in Vanessa.

John was awarded his CA designation on December 19, 1951 and was admitted to partnership in 1953.

He was very active in the Vanessa United Church. John died suddenly of a heart attack on May 25, 1974 in his 48th year.

John at the 1952 Christmas Party (dark suit, hand on glasses). Also pictured are Carl Rosebrugh, Jack Rouse, Audrey Craggs, Tom McGraw, Jessie Rouse, Kay Rosebrugh.

28 DONALD F. MCKEE, CA

Born in 1924, Don received his early education in Don quickly became immersed in the local community Brantford. He was hired by Jack Rouse shortly after the as a member of the Lions Club of Simcoe, active in the war and received his CA in 1949. Don was admitted to Norfolk Association for Community Living, a member partnership in 1953. of the Masonic Lodge and a Shriner. Don was also a recipient of the John Goodfellow Award and delivered In 1948, Don accompanied Jack Rouse to found the Simcoe Meals on Wheels. office. Bob Sidway credits Don with being his mentor and described him as a “pedal to the metal” kind of guy. Don retired in 1984 and passed away at Norfolk General Hospital on January 31, 2016 in his 92nd year.

29 millards 30 TRANSITIONING TRANSITIONING 31 TRANSITIONING

HAROLD EDWARD (TED) SNIDER, CA

Ted was born on a farm east of Port Dover in 1931. During Many partners have fond memories of the epic parties his school years, he spent summers working on tobacco following annual meetings held at Ted’s home in Port farms. He graduated in 1949 and was interested in the CA Dover and fishing trips at his cottage near Wiarton. course a neighbour was taking in Hamilton. Ted didn’t have a car, but his sister lived in Brantford; he looked Ted was an avid gambler and later in life was the victim of for the largest ad in the phone book and that lead him to a vicious attack in Reno, Nevada in which he lost an eye. Millards. He retired on July 31, 1986 and died of Alzheimer’s At the time the firm was in the Bank of Montreal building. disease on July 15, 2007. Ted went there, met Carl Rosebrugh coming down the stairs and was hired. The starting salary on September 27, 1949 was $75 per month; it had just been increased from $60.

Ted obtained his CA in 1956 and became a partner on August 1, 1957.

Ted Snider Circa 1940.

32 BARRY J. HUMBLE, CA

Born in 1932 in Brantford, Barry attended King George Humble retired from Millards in 1978 after 26 years and School and Brantford Collegiate Institute. To finance the immediately immersed himself in a myriad of business correspondence courses he needed to obtain his Chartered interests including part ownership of General Pest Accountant designation he worked at the Royal Bank and Control, Rollertown, and the Waterloo Motor Inn. at his parents’ family business, Cairns Gift Shop. Barry and his wife Jeanette enjoyed many years at their Barry joined Millards in 1952, obtained his CA in 1959 condominium in Fort Meyers, Florida with their family and became a partner in 1960, in large part due to the and were avid golfers and curlers over the years. mentorship of Carl Rosebrugh. Barry passed away June 25, 2006 at the age of 74, leaving He deeply believed in community service. Barry strongly an indelible mark on both the community and the firm. urged his partners to give back to the community, and introduced Don Francis to Rotary. His community involvement was legendary. Barry served as President of Cystic Fibrosis, Brant Curling Club, Rotary Club of Brantford, Y’s Men, the YM-YWCA, the Red Cross, Director of the Canadian Order of Foresters, Brant Mutual Insurance, Chairman of the Board of the Brantford General Hospital and the Brantford Golf & Country Club. In 1996, he was the recipient of the Paul Harris Fellowship Award, Rotary’s highest honour.

33 TRANSITIONING

JOHN CHARLES BAZOIAN, CA

John was born in Brantford in 1931 and received his John became a CA in November 1960 and was made a education at Central Public School and BCI. He was partner in August 1962. immediately interested in public accounting as a career, but since there were no openings in Brantford he enrolled John passed away September 12, 2009, at South Muskoka in McMaster University. John remembered, “I spent a Memorial Hospital in Bracebridge, Ontario. He was year playing football and studying geology. Apparently 77 years old. John was a passionate golfer, and a loyal I wasn’t very good at either. I saw an advertisement for friend. CA students in October 1951 at the unbelievable salary of $100 per month. Carl [Rosebrugh] interviewed me, and he must have been impressed by my good looks.”

‘Boz’ with a group of his golfing buddies including Sam Rizzo, John Reason, Bob Markovitch and Vic Iezzi.

34 DONALD M. MARLING, CPA, CA

Shortly after his birth in Plattsville, Ontario in 1935, Don’s He received his CA in November 1960 and became a family moved to Brantford where his father practiced partner in August 1968. Don reminisced about strategies dentistry. Don attended Victoria School and BCI. He for growing the clientele in the early years. Carl worked part-time at Loblaws and considered going into Rosebrugh had developed a reputation among dairy their management program, but after a meeting with Carl farmers as an expert in that field through an innovation Rosebrugh in 1954, decided that a career in accounting in a monthly reporting format that compared their results was worth considering. to industry averages. Inspired by this, Marling together with Don Francis, decided to offer accounting courses When he joined, the firm had acquired the new location to International Harvester dealers, and this resulted in at 96 Nelson and the move from the Bank of Montreal numerous new engagements. was underway. This gave Don an opportunity to interact with the other students and learn from them what was He succeeded Don Bradley as firm Chairman in 1983, a involved in the CA course offered at Queen’s University. position he held until his retirement.

Don always enjoyed the social aspect of the firm, the baseball team, ski trips, weekends at Cedar Grove Lodge, annual fishing trips organized by Jack Rouse, the Annual Meetings at Ted Snider’s cottage and the Christmas parties alternating between Simcoe and Brantford. Don retired in 1999 and has remained active in civic activities including the Brantford Probus Club.

Don Marling in his office at 96 Nelson St.

35 TRANSITIONING

WILLIAM R. JOHNSON, CPA, CA

Born in Molesworth, in Huron County, Ontario in 1937, Bill was active in the Kiwanis Club of Brantford, Central Bill attended a one room elementary school and grade 9 Presbyterian Church on the Board of Management and at Listowel High School. The family moved to Brantford later as a Trustee. He also served as Treasurer and on the where his father, a cheesemaker, worked for a subsidiary Board of the Alzheimer’s Association. of Brantford Produce. Bill completed high school at BCI. Bill left the firm in 1985 to pursue other business Millards were the accountants for Brantford Produce and interests. in 1955, when Bill was 17, his father introduced him to Don Francis. Bill was offered a job. He enrolled in the correspondence course through Queen’s University, obtained his CA in 1964 and became a partner in 1969.

36 TRIBUTE TO CARL ROSEBRUGH WRITTEN AND PRESENTED BY TED SNIDER (1984)

There comes a time you must admit When Francis returned from London and Bazoian was hired When working for a living, it’s time to quit With this kind of staff, Carl semi-retired So July 31st was Carl’s chosen date He often entertained and his parties were lively and cool To start his retirement with his mate. Then as an added attraction he put in a pool.

On an occasion like this, it’s time to remember The highlight of his party was a jeep ride up the hill That thirty-four years come this September But McGraw fell under the wheel creating quite a thrill After finishing high school, I needed a career Out on the veranda, Hank lit up his pipe and puffed So of to M, R & R I went with a great deal of fear. Walked into the glass door and down his throat it got stuffed.

In the Bank of Montreal stairway as I recall Well as the walrus said, its time to think of cabbages and kings Was where I first met Carl in the hall And you can now spend all day doing your own little things I stopped him and asked if they needed help Just don’t get yourself into a kink And when he said yes, I nearly gave a yelp. Remember it’s later than you think. Its been a great honour for us all to attend Fifty dollars a month he quoted as the going rate And share this evening with a very dear friend I told him it was seventy-five and that he was out of date We will now drink a toast if you all will stand At the time W.T. was the senior partner over the bank Then let’s give Carl a great big hand. And Mr. Rouse in Simcoe was next in rank.

At Mr. Millard’s desk, we had our first Christmas party Carl F. Rosebrugh, CA (1911- 1993) And with coffee and cake, we ate very hearty, But refreshments really reached a high point When John Rouse entertained annually at Turkey Point.

37 millards 38 THE BOOMERS THE BOOMERS 39 THE BOOMERS

TERENCE ANDREW BATESON, CPA, CA

Born in Lancaster, Lancashire, England in 1945, Terry Bateson served a term as President of the Brant Haldimand came to Canada in July 1953. He received his education Norfolk District CA Association and had a rich history at Mount Pleasant Separate School and BCI, graduating of service to the community including President of the in 1962. Brant Curling Club, President of the Brant Waterways Foundation, a ten-year stint on the Board of the Brant He then enrolled in an engineering program at the Community Foundation, three years on the Board of University of Toronto, hated it and dropped out. On the Brantford Golf and Country Club, Treasurer of the the advice of a neighbour of Bill Johnson, he applied to Brant and District Chamber of Commerce, numerous Millards. Terry was interviewed by Carl Rosebrugh and years of service on the Board of the Brantford Club (one was hired to work under the supervision of Don Francis. as President) and many years on the Board and various Terry obtained his CA in 1969 and became a partner in fund raising efforts for the local United Way. He was August 1971. He credited Don for guiding his career, instrumental in fundraising for the YMCA/Laurier teaching him a great deal about business and acting as his facility completed in 2017 and was founder and President mentor for the bulk of his time at MRR. of the BCI Alumni Association.

Terry left Millards in 1988 to set up a private consulting Terry retired from active practice in 2011, but continued firm but returned in February 1993. He assumed the to maintain an office at the firm until his unexpected position of managing partner after Don Marling retired passing August 23, 2018. It speaks to his vibrant persona in 1999. and prominence in the community that there was an overwhelming attendance at his Celebration of Life.

40 BARRY L. WRIGHT, CPA, CA

Born in Paris, Ontario in 1946, Barry attended Paris Barry was a volunteer at the tax clinics run by the local Elementary School and Paris District High School. CA Association for many years. He graduated in 1965 and worked in the summer at Sanderson-Harold Co. where his father was manager. The Wright had considerable experience in municipal and company was an audit client of Millards (Tom McGraw). hospital audits. He served on the Municipal Audit Advisory Committee of the Institute of Chartered Barry joined the firm in July 1965, unsure if he was cut Accountants. out for a career in accounting, so he didn’t register in the course until a year later. He commuted to work, getting Barry obtained his CA in December 1972, was admitted a ride in with a neighbour and a ride home with Carolyn to partnership on August 1, 1974. He retired in 2011 and Rosebrugh, who was a typist in the office at the time. now lives in Lion’s Head, Ontario.

Barry remembers travelling to St. Marys with Don Bradley, “He would pick me up in Paris, we would work until midnight and stay in a hotel. You needed to stand on a chair in the middle of the room and plug your razor into an outlet in the ceiling light. Very posh.”

41 THE BOOMERS

This copy of a 1951 Personal Income Tax return illustrates several points. First, note that the top marginal rate is 80%, and secondly that very simple nature of the return in 1951, basically a two page pamphlet.

42 MERGERS AND DISSOLUTIONS

The profession of accountancy in Brantford has been a Millards also purchased the practice of Kugut, Reid and very tight community over the years. McCormack, Baker Company in 1968 and the accounts of Jules Whittaker in and Wesbrook were all partners of W.T. Millard, Jack 1973. Rouse and Carl Rosebrugh until June 1940. Millards was not alone in the drive to merge and expand Maynard & Co. was purchased by M, R & R in 1971 services. What was once known as “the Big Ten” accounting and the accounts of Waters and Savage (latterly Waters, firms of the late 1970’s has now been pared down to “the Savage, Horne & Ronson) were acquired in 1973. Graham Big Three”. The main factors for this are set out in the Burchell, Tom Mair and David Rouse came into the firm section on Changing with the Times (page 66). with this merger.

The Brantford accounts of Glendenning, Jarrett, Gray and Roberts were acquired by Harvey Bettesworth and Ronald White. White was one-half of the merger with Collins Barrow in 2000. Harvey Bettesworth, Bob Johnson and his brother John merged their practices, which later became BDO Dunwoody.

R.G. Austin and Jack McCormack later became affiliated with Deloitte, Haskins & Sells. Both John Regan and Rico Tarantello were with that firm before it was taken over by Bob Johnson who later merged with BDO Dunwoody.

The accounts of M.J. Harris were acquired by Bill Hyde in 1981, who was the other half of the Collins Barrow merger in 2000.

43 THE BOOMERS

SOCIAL EVENTS

Partners Don Francis, John Bazoian and Don Marling in attendance at the Tabulating Accountants Association, Miami, Florida 1960.

44 Partners Party January 16, 1959. Barry and Jeanette Humble.

Partners Meeting – Cedar Grove Lodge, Huntsville - 1961.

Photo taken at Dinner/Dance at Rosslynn Grove in Kitchener circa 1956. Front Row: Betty and John Bazoian, Mary and Don Marling, Ted Snider and Shirley Vickers. Back Row: Brian and Sylvia Jarvie, Bill and Kaye Johnson, Bev Fliece and Ken Phipps, Helen and John Burrill.

45 THE BOOMERS

PURCHASE OF WATERS, SAVAGE AND RONSON (1973)

Graham Burchell, CA (pictured here), David Rouse, CA The Caledonia and Dunnville practices were consolidated (no relation to Jack (page 14) or his son Paul) and Tom into Hagersville and that office became the responsibility Mair, CA joined the firm as a result of the purchase of the of Ted Leyzer. firm Waters, Savage and Ronson in 1973. That firm had offices in Hagersville, Caledonia and Dunnville.

In 1980 both Burchell and Mair retired due to serious health problems. Rouse had left earlier but continued to provide consulting services.

Photo of G.G.M. Burchell – no photos of Thomas B. Mair, CA or David Rouse, CA.

46 DAVID J. CHRISTILAW, BMath, CPA, CA

Dave was born in Hamilton, Ontario in 1948. His father In addition to his professional practice, Dave served worked for Bell Canada and the family moved to Pointe as Treasurer and President of the Brant Haldimand Claire, Quebec where he attended Jean Rennie High Norfolk District CA Association, Treasurer of the Brant School. The Christilaws moved back to Hamilton and Progressive Conservative Association, Treasurer of the Dave completed grade 13 at Lorne Park High School. Wayne Gretzky International Hockey Tournament for 12 years and Treasurer of the Men’s NBC Hockey League. Dave then attended the University of Waterloo and Dave also was a member of The Brantford Harlequins graduated in 1971 with a BMath. Dave was one of the Rugby Team and he coached Minor Hockey. first of many University of Waterloo graduates to become partners in the firm. He was considering a job in industry He retired in 2010 and now golfs in Florida in the winter to work toward a CGA designation. However his uncle, months. who worked for the CRA and was a friend of Jack Rouse, convinced Dave that the CA designation was the way to go. This meant that he needed an articling position. The Simcoe office was not hiring at that time, but Jack put him in touch with Don Bradley who was looking to replace a staff member who quit on May 10, 1971. Dave was hired.

Dave was the first student at Millards to complete the “new program” and he received his CA in 1974. He ascended to partnership fairly quickly in 1976 after the retirement of Jack Hankinson and the untimely death of John Craggs.

47 THE BOOMERS

JOHN P. MCGRAW, BA (Hons), CPA, CA

Born in 1951, John was the fourth child of Tom (see page John left Millards in 1997 to go into industry. He has been 25) and Patricia McGraw. He attended St. Basil’s Separate a member of the Rotary Club of Brantford for 32 years, School and graduated from St. John’s College in June was President in 2009-2010, served on the Board of the 1970. He then attended the University of Western Ontario CNIB and the local CCAC Board. earning an honours bachelor’s degree in Business Administration in 1974.

John started at M, R & R two weeks later at a salary of $7,500 per year. He obtained his CA in December 1976 and became a partner in 1978. Although John joined “the family business” he never worked directly for his father to avoid inter-office and domestic conflicts. Working out of the upstairs bullpen, primarily for Don Bradley and on the city audit, John recalls, “The modern age had not yet arrived, hand-crank adding machines were de rigeur; none of them were ever discarded and there was an old Dictaphone in one office that was about 30 years old. It used metal spools which were cranked around like an old player piano. It was eventually donated to a museum”.

48 RICHARD J. ELLIS, CPA, CA

Rick was born in Brantford in 1947, where he attended St. Ellis was elected to partnership on August 1, 1975 and left Basils School and then St. John’s College in the five year on April 30, 1982 for a position with a client, Mary Maxim academic program. Ltd. Rick was hired as Controller and was promoted to Senior Vice President; he retired from that position on Rick came to Millards directly from high school and August 31, 2007. enrolled in the CA correspondence course at Queen’s University. He received his CA on December 9, 1971.

49 THE BOOMERS

BRYAN S. GILLESPIE, CPA, CA

Born in Innerkip, Ontario in 1947, Bryan spent his early Gillespie was a member of the Rotary Club of Brantford years living on his grandfather’s farm as his father, for over 30 years and was Treasurer for 10. He was also Jack, had spent the war in England serving in the RCAF. Treasurer and President of the Lansdowne Children’s Around 1951 Jack obtained employment at Millards, and Centre and served on the Board of St. John Ambulance. the family moved to Brantford. Bryan retired in 2012 and resides in Port Dover where he Bryan attended North Park Collegiate and graduated in is an active member of the Port Dover Yacht Club and 1966. That year he was hired by Don Francis and Carl served on that Board as well as Commodore. Rosebrugh. He obtained his CA in 1978 and became a partner the same year.

50 KERRY M. CLOET, BMath, CPA, CA

Kerry was born in Simcoe in 1954. Raised in Delhi, he he was 25, the youngest to be admitted to partnership. graduated as an Ontario Scholar from Delhi District His infectious enthusiasm led to a ‘rocket-ship’ career. Secondary School in 1973. Attracted to the CA profession by the University of Waterloo’s new Mathematics Kerry often said how thankful he was that Ted Snider General Co-operative Program, Chartered Accountancy and Terry Bateson had hired him. Other key partners Option, he began his work experience term in 1974 as the like Don Francis and John Bazoian provided access to firm’s first co-op student. His starting salary was $375 their own clients as well as connections to a huge variety per month and Saturdays were part of the minimum 44- of successful people. His business network grew very hour work week; this translated to $1.67 per hour. Car quickly and in 2010, after 30 years of service to the firm expenses were granted at 12 cents a mile, meals away and to clients, he retired. from the office were reimbursed at $2.35 and his client While at the firm, Kerry was very active in the community. charge rate was $4.00 per hour. He was a member of the Brantford Home Builders The Waterloo program, with alternating work and school Association, The Branford Club, the Paris Chamber of terms, granted him invaluable hands-on knowledge Commerce, Ontario Federation of Agriculture, Brantford and experience and he was able to complete university Memorial Concert Band and the local YMCA and its early and to immerse himself at a very young age in the intercity squash club. He served as Board Member of the business community. By December 1978 he had satisfied Brant County Lung Association, chaired the Professional his personal passion to become a Chartered Accountant: Division of the United Way, was a member of The he achieved exceptional grades on the Uniform Final Budget Committee of the United Community Fund and Examination and had finished the two-year articling participated for several years in free community income requirement. tax clinics. He was active in St. Pius X and Blessed Sacrament parishes for many years. With Lynn, he was While a high-school and university student, Kerry worked a key sponsor of The Brantford Vietnamese Refugee at two automobile dealerships while also bartending Resettlement Committee and the two co-founded and at The Delhi Belgian Club. He also worked in tobacco, were tri-family sponsors of The Brantford Kosovar a job he had started at age 12. When Kerry received his Refugee Resettlement Committee. He promoted the CA his contacts around Delhi from those early years profession by participating in the CA Institute TV shows immediately became his clients. He quickly became and speaking to accountancy students. successful, particularly as a hands-on business advisor, since he made ‘house calls’ more than he worked in the office. When Kerry was admitted to partnership in 1980

51 THE BOOMERS

JOHN J. QUINLAN, BComm, CPA, CA

John was born in Brantford in 1950. He attended St. John’s Quinlan continues to do limited tax, accounting and College in 1969 and then was admitted to McMaster financial consulting from time to time for a few clients. University, earning a BComm in 1974. John’s main community/volunteer interest has been with John accepted an articling position with Price Waterhouse the St. Joseph’s Health System, beginning in 1992 to the in Hamilton after graduation from ’Mac’ and qualified as present. He served as board member and Chair of St. a CA in December 1977. Joseph’s Hospital, Brantford, board member and Chair of St. Joseph’s Lifecare Centre and on the board of St. John was looking to get out of the large audit environment Joseph’s Health System. and was considering a posting in Bermuda with P-W, but those arrangements did not work out. He spoke to John McGraw about his experience at Millards and started with the firm in late 1978. Quinlan became a partner in 1980 and focused on computerization of the practice and the Hamilton office.

John decided to leave public practice in June 1995, accepting a position with a client, the Cowan Group which included Frank Cowan Company Limited, Cowan Insurance Group Limited and Princeton Holdings Limited. John advanced from Vice President-Finance to Chief Financial Officer of the group at the time ofhis retirement in 2012.

52 THE SECOND HAMILTON OFFICE

GEORGE V. NEALE GEOFF T. WIDDIS, MA, CA

In 1990, the firm was approached by George V. Neale, Geoff Widdis, a partner at Millards since 1983, was sent a sole practitioner on the Hamilton Mountain who was to Hamilton to assist with management of the practice. ready to retire. Born in Hamilton in 1923, George attended He was later joined by Colleen Gibb. In 1995, Widdis and the High School of Commerce before joining the RCAF in Gibb left to form their own firm. 1941. In June 1943 he piloted a Halifax bomber that was shot down during a raid on the Krupp Steel works in the Ruhr Valley. George managed a crash landing, without casualties, in Holland. He and his crew evaded German troops for three weeks before being captured. They were imprisoned in Loft Staling 6 in occupied Lithuania.

After the war, Neale established his practice in Hamilton. Before he retired in 1990 he negotiated a merger/buyout with Millards.

George Neale, RCAF photo.

53 THE BOOMERS

MARTIN J. DIXON, BMath (Hons), CPA, CA, LPA

Martin was born in Windsor, Ontario in September 1957, were classmates at St John’s and were roommates at living in various locations across Ontario as his father rose Waterloo. They are now the most senior partners in the through the education system. He attended Sacred Heart Brantford office and are exceeded in longevity only by High School in Walkerton. When his father was appointed staff member Pat Garkut. Director of the Brantford Separate School Board, the Dixons moved to Brantford and Martin graduated from Martin was a competitive distance runner who was St. John’s College. Math was Martin’s best subject and nationally ranked in the marathon, setting a time of the co-op work program was very appealing. Millards 2:25:08 in 1984. He still stays in shape by getting out for was the auditor of the School Board, his father was able a run daily on Brantford’s excellent trail system. He and to secure an interview for Martin with Terry Bateson and his wife, Lorie, enjoy spending time at the family cottage Ted Snider and Martin was hired as a co-op student on in the summer and ski at HoliMont in Ellicottville, NY in December 29, 1975 at the age of 18. He went on to receive the winter. his co-op Honours Bachelor of Mathematics from the Martin is a former board member and treasurer of the University of Waterloo and passed the exams to receive Brantford YM-YWCA and continues to believe in giving his Chartered Accountant designation in 1979. back to the community. Over the last thirty years, he has Martin was greatly influenced first by Terry Bateson held various official and unofficial positions in many and then Don Francis who trained him and conferred fundraising initiatives for capital and political campaigns more and more responsibility until he was granted a in the city and county. partnership in August 1982 at the tender age of 24. Martin is also well known for his innovative Child Care He continued his education by taking the Canadian Program at Millards and his aborted run for Mayor in Institute of Chartered Accountants in-depth tax course 2018, both hilarious April Fools pranks. which is recognized as the most comprehensive tax training available in Canada.

Dixon has striven to live up to the example set by Don Francis by similarly mentoring younger staff into positions of responsibility, recognizing that they represent the future of the firm.

It is interesting that Martin and his partner, Ted Leyzer, started at Millards within a couple of days of each other,

54 Martin winning the Brantford half-marathon in 1993. Courtesy Martin Dixon.

55 THE BOOMERS

TED J. LEYZER, BMath, CPA, CA, LPA

A life-long resident of Brantford, Ted was born in 1956 For the past 15 years or so Ted has been the convener of and graduated from St. John’s College in 1975. He became the Paul Mitchell Invitation Boys Basketball Tournament interested in accounting while in high school and enrolled which annually brings approximately 120 teams to in the Mathematics Co-op Program at the University Brantford and Brant County. He also chaired the of Waterloo. He was hired by R.T. McGraw, who was a Professional Division of the Brant United Way, was a friend of Ted’s father through being members of the same member of the endowment fund of the Brantford YM- choir. YWCA, Treasurer of the Victorian Order of Nurses and sat on the St. Basil’s Parish finance council. Ted remembers his first day of work, arriving in a new three piece suit, appropriate dress for an inventory count at Sternsons.

Leyzer, who counts Don Bradley and Barry Wright as mentors, earned his CA in 1981 and was admitted to partnership in 1984. Ted succeeded Terry Bateson as Managing Partner in 2011.

Ted works the majority of his time in our Hagersville office. He specializes in non-profit audits, farming and small business accounting as well as estate work including estate planning. Ted is anticipating a well- deserved retirement in 2020.

Ted was inducted to the Brantford Sports Hall of Fame in 2010. He started in a non-playing capacity with Brantford CYO Boys Basketball in September of 1979 assisting with the Bantam house league as a coach and referee. Ted began to coach Bantam Rep teams in 1980 while continuing to assist with operating the house league. He coached at the bantam and higher levels until 2009, when he started to become more active in the administration of the league.

56 KENT J. DIXON, BMath, CPA, CA

Kent was born in Windsor, Ontario in 1958. Like his Drawing from his business experience Kent used his brother, Martin (page 54), he lived all over the province leadership skills to motivate, encourage, and inspire before the family eventually settled in Brantford. He many young athletes. In addition to the countless hours attended St. John’s College and graduated in 1977. From of coaching, Kent generously donated his time to create there, he attended the University of Waterloo where he a very strong football program at Assumption College received a Bachelor of Mathematics. School. Many young men would not have had this wonderful opportunity were it not for Kent’s drive and Kent began his career at Millards in 1978 in the co- selfless donation of both time and funds. While there are op program. He was mentored by Terry Bateson and many victories and championships that Kent accumulated received his CA in 1983. Kent became a partner in 1985 with his teams, the true value of his contributions to and left Millards in 1997 to take a position with a client, the football program at Assumption and to the Bisons which was sold to a public company. Kent then founded program is rooted in the opportunities and mentorship ROI, a mortgage brokerage firm. Kent provided for many young athletes in the Brantford Kent coached Bisons Football from 1993 to 2009 and he community. founded and coached ACS football between 2000 and Kent passed away in February 2020 from complications 2004. For this involvement, Kent was honoured with a related to Parkinson’s Disease. Paul Harris Award from the Rotary Club of Brantford and was inducted into the Brantford Sports Hall of Fame. Kent Dixon’s business acumen translated very easily into his well-known coaching career.

57 THE BOOMERS

JOHN C. REGAN, BComm, CPA, CA

John was born in Hamilton, Ontario in 1947. His father Not excited about being a sole practitioner, John was worked for Graftons, became a manager in 1949 and was receptive to an offer made by John Quinlan to join Millards transferred to Owen Sound in 1956. Another transfer in 1985 and he became a partner on August 1, 1986. landed the family in Dundas where John attended Dundas District High School. In the year he was completing his John was active with the Institute by teaching courses, grade 13, the family was uprooted by yet another transfer; specifically Capital Leases. He was on the United Way John elected to remain in Dundas. He roomed with a Budget Committee, Treasurer and a member of the local professor at McMaster and enrolled there the following Board of the Red Cross, a member of the Board of the year. Family Living Group and was actively involved at the Board level at St. Leonard’s. John began his studies in engineering but switched to commerce and graduated in May 1971. He was offered a John retired in 2012. job at the Hamilton office of Deloitte, Haskins, Plender & Sells and became a CA in December 1973.

In 1976, Deloittes purchased the Brantford firm, McCormack, Parker & Hester. John wanted more small business experience, Deloittes wanted someone on site at a supervisory level with knowledge of their processes and procedures and John moved to the Brantford office.

John married in 1979 and took up residence in Brantford. By 1983, John became restless having built up relationships with a large group of clients but no offer of a partnership. A departure was negotiated and John formed a partnership with Dave Johnson, a Brantford native who was then at Deloitte’s Mississauga office. That arrangement was less than satisfactory, Dave left to join Ron White’s practice within two years.

58 AMERICO S. TARANTELLO, BA (Econ), CPA, CA

Rico was born in Pratola, Peligna, Italy in August 1945. As well as coordinating Professional Development for His father wanted to immigrate to the US, following some Millards, Tarantello also served as President of the Brant family members to Pennsylvania, but health problems Haldimand Norfolk District CA Association and was a prevented this. In 1955, he came to Canada through the member of the OICA Practice Inspection Committee. sponsorship of an aunt who was married to someone in Brantford. Rico arrived here in July 1955, managed to In the community, Rico served as Treasurer of Rossini become proficient in English “on the street” and, starting Lodge, was Finance Chair at St. Mary’s Parish, on the in September, attended St. Basil elementary school. Parents’ Council of Assumption College, and was on the Board of the International Villages, the Sanderson Rico graduated from St. John’s College in 1966 and earned Centre Foundation and the Aberdeen Community Health a BA in economics from McMaster University in 1969. A Foundation. few of Rico’s friends were enrolled in the CA program, specifically Dave Johnson and Wayne Hoffman, and those Rico retired in 2011. connections led to a job at McCormack, Parker & Hester. Jack McCormack died in 1974 and Rick Hester took over the firm which eventually merged with Deloittes. In the meantime, Rico became a CA in 1975. The firm made overtures to move Rico out west, but he ended up at the Hamilton office.

In the early 1980’s Millards was facing a number of challenges with quality control and was actively seeking someone to assume that responsibility. Rico responded, having a desire to once again work in Brantford. He was hired in 1983 and became a partner in 1986. By then, in addition to the Quality Control role, he had assumed responsibility for a practice.

59 THE BOOMERS

RONALD DENNIS WHITE, BA (Hons), CA, CFP

Born in 1946, Ron grew up in Jarvis, Ontario. After In 1986 Bill Hyde was brought into the partnership and graduating from Hagersville High School in 1964 he Dave Johnson left to practice on his own. In 1989 Ron accepted a position with the Bank of Nova Scotia. He and Bill joined the Collins Barrow group and in the early applied to Wilfrid Laurier University in 1966, graduated in 1990’s Ron and Bill acquired the practice of Bill Lundie. 1970 with an honours degree in Business Administration Ron became a Certified Financial Planner in 1999. and was hired by Peat, Marwick, Mitchell in Toronto. In 1972 he accepted a position with Harvey Bettesworth in In 2000, the Brantford office of Collins Barrow merged Brantford. with Millards. White and Hyde became senior partners of the firm at that time. Shortly after receiving his CA in 1973, Ron was offered a partnership with Bettesworth. Harvey was approached Ron has a long history of public service in the Brantford by the Glendenning group to merge, but neither White area. He is a past president of the Brant Haldimand- nor Bettesworth were interested in being part of a Norfolk District CA Association and past President of the Toronto-based firm. Ron suggested that they make an Brantford Jaycees. offer to purchase the Glendenning accounts; that offer Ron White retired from active practice in 2011. was accepted.

Ron and Harvey were later joined by Dave Webb. Harvey left to practice as a sole practitioner and White and Webb continued as a partnership until 1981 when Dave Webb left to pursue other interests. Ron continued to operate as a sole practitioner until 1985, when David Johnson joined him.

60 WILLIAM ANDREW HYDE, BBM, CPA, CA, CFP

Bill was born in Brantford in 1952 and, after attending Sub-committee 1984 – 1987, and President of the Brant- North Park Collegiate, he enrolled at Ryerson Haldimand-Norfolk District CA Association in 1984-86. Polytechnical Institute. He received a diploma in Business He retired in 2014. Administration in 1975 and a Bachelor of Business Management in 1977. Bill sat for the UFEs that fall and Civic volunteerism included Treasurer and Director of was awarded his CA in May 1978. Participation House – Brantford, Member of the Citizen’s Committee on Core Area Revitalization, member of He began articling with a small Toronto firm in 1975, the City of Brantford Economic Development Board, moved to Woodstock in 1977 to work for G.H. Ward & Vice President of the Brantford Regional Chamber of Partners (now BDO) and then for Coopers & Lybrand Commerce, member of the City of Brantford Committee in Hamilton the following year. In February 1981, after of Adjustments, Treasurer and Board member of the his brief sojourn with a publicly traded company, Bill United Way of Brant, President of the Kiwanis Club of took advantage of the opportunity to purchase a group Brantford, Treasurer and Board member of the Wayne of accounts and realized his goal of opening his own Gretzky Sports Classic, Treasurer of the Brant Thank- accounting practice in Brantford. A few years later Bill a-Vet Committee and currently a member of the BCHS was invited to merge his practice with Ron White and Community Engagement Committee and Membership Dave Johnson; this later morphed into the Brantford office chair for the Probus Club of Brantford. of Collin-Barrow, which in turn merged with Millards in 2000. Bill and his wife Helene are active supporters of Sleeping Children Around the World; he travelled to Belguam, Bill became a Certified Financial Planner in 1989. He India, she to Togo, Africa, to do a distribution of bed kits was a member of the Collins Barrow Board of Directors to needy families in 2016. An avid cyclist, Bill is Treasurer 1998-2000. As a member of the AICPA/CICA Joint Task of Great Canadian Bicycle Tours Inc., one of the largest Force on Eldercare from 1997 to 2009, Hyde presented cycling clubs in Ontario. He has toured throughout courses and lectured extensively throughout Canada Canada, the US and Mexico, Malta and Majorca. and the United States and authored course material and publications on the topic of providing professional services to the elderly. Bill was active with the CICA in other areas including serving as a member of the CICA Annual Gaming Conference Planning Committee in 2000, a member of the Ontario Institute Examinations

61 THE BOOMERS

MICHAEL TERDIK, BBA, CPA, CA, LPA

Born in Simcoe in 1958, Mike grew up on a tobacco Mike became a partner in 1988. He specializes in the farm and attended Valley Heights Secondary School sectors of agribusiness, transportation, manufacturing, in Langton. Mike’s parents placed a high value on service and professionals, offering services in estate education, he knew he didn’t want to be a farmer, and he planning, tax planning, business advisory and succession had a teacher who was a CA. All of these factors led him planning. to a career in accounting. Married to wife Natalie, and father to two sons, Mike is After graduating high school in 1977, Mike enrolled committed to balancing his professional responsibilities in Wilfrid Laurier University. He earned a Bachelor of with family time. He also enjoys golf, hockey and Business Management in 1981 and accepted a position volleyball and was involved in coaching these and other with McGillivray & Company in Toronto, then received sports. Mike was a Charter Member of the Rotary Club his CA designation in 1983. of Brantford-Sunrise, is a recipient of the Paul Harris Award, has been a volunteer on the Brant United Way Mike didn’t feel Toronto was a good place to raise a family, Allocations Committee and has been active with Laurier so in 1984 he responded to a small advertisement from both on the Community Liaison Committee and Laurier Millards in a Toronto paper. He interviewed with John Launch Pad. McGraw and Bryan Gillespie, was hired and worked for Don Francis and Martin Dixon.

62 JOHN O. CARR, BAdmin (Hons), CPA, CA

John was born in Coatsbridge, Scotland in 1958. His family Married with three children, John believes in helping immigrated to Canada in 1967 and settled in St. Catharines people outside of his professional duties. An active where John attended Dennis Morris High School. He participant in community work, John has held the position obtained an Honours Bachelor of Administration from of President of the Brantford Youth Soccer League for six Brock University in 1981, then joined Coopers & Lybrand years. He has also coached in the league and worked in Hamilton where he obtained his CA in 1983. Under the in various other capacities. He has been a member of tutelage of Ian Cowan, John decided to channel his skills the Board of Directors for Enterprise Brant for the past into becoming a full time tax specialist. several years. In addition, John served on the Board of the Rygiel Home for the Developmentally Handicapped John was referred by a fellow employee at Coopers to in Hamilton, the Brantford Minor Sports Council as Barry Wright, who convinced John to join Millards in soccer rep. He has been featured as a speaker at many 1986. firm functions, the Chamber of Commerce, the Farm Tax A partner with Millards since 1988, John believes that Seminar sponsored by the Ministry of Agriculture and at the main quality that allows the firm to stand out is the the CPA and CA Role in an Aging Society Conference in personal service. Las Vegas in 2004.

John has been a member of the Canadian Tax Foundation John has also lectured in Tax at Sheridan College. since 1984. In addition to specializing in income tax, he advises clients on the purchase and sale of businesses, estate planning, tax minimization strategies, commodity tax issues and corporate reorganizations. John retired from full-time practice in 2019.

63 THE BOOMERS

MARLENE MCGRAW, BA, MBA, CPA, CA

Marlene was born in Tillsonburg in 1955. She holds a Marlene is a past President of The Rotary Club of BA in Administrative and Commercial Studies from Brantford and currently serves as Treasurer for the club. the University of Western Ontario, and an MBA from “The Rotary Club of Brantford supports both local and McMaster University. Subsequent to completing her international projects so as a member I am able to give education, she applied to all of the large firms at the back to my community in a meaningful way, as well as time, including Clarkson Gordon and Price Waterhouse, supporting charitable projects in less fortunate countries”. but they were reluctant to hire a woman with a child at home. Frustrated and desperate to accumulate hours, she Marlene also served on the Boards of Nova Vita, Sheridan interviewed with Millards, offering to work for nothing. Place and the Lansdowne Children’s Centre. She was offered a job with pay in 1984 and became a CA She retired from the partnership in 2017. in 1986.

Marlene specialized in condominium corporations, manufacturing and construction businesses. She provided accounting and audit services, corporate and personal tax services, and management and information systems advisory services.

Through a connection with Jane Stewart, (who was concerned about underrepresentation on the Board in South Western Ontario) Marlene was appointed to the Board of Directors for Via Rail Canada. A fellow director proposed her as a member of the Board of the OLG. She served as chair of the Audit committee for both boards.

64 THE SEVENTIETH ANNIVERSARY

The firm celebrated its 70th anniversary in 1989 witha The event was emceed by Gary Chalk and featured a gala held at the newly re-opened Sanderson Centre. presentation by the Second City Touring Company.

In attendance, left to right: Jim Rolland, Don Marling, Don Francis, Martin Dixon, John Quinlan, Barry Humble, Kerry Cloet, Mike Terdik, Bill Johnson, Barry Wright, John McGraw, Ted Snider, Dave Christilaw, Ted Leyzer, Kent Dixon, Graham Burchell, John Bazoian, John Regan and Don Bradley.

65 THE BOOMERS

CHANGING WITH THE TIMES 1970 - 1999

There have been a number of significant events that have income was $3,500, the income tax was levied on earnings either spurred the growth or radically changed the make- of $2,450 for a family with three children and a stay at up of the profession over the past century. home mom.

Prior to the introduction of the Income Tax Act in 1917, Death and taxes thus became a ubiquitous part of the role of a public accountant was almost exclusively to the Canadian landscape, increasing the demand for provide audit services to publically traded companies undertakers and accountants. and there were few of those headquartered in Brantford. The 1910 City Directory had no listings for accountants in TAX REFORM - 1971 Brantford. Arguably, the next transformative event in the profession The first practitioners tended to treat accounting as a side- was the 1971 comprehensive reform of the Income Tax line. In 1919 K.V. Bunnell, FCA advertised its services as Act. For years, a lot of accountants had depended on a “Insurance, Bonds, Accounting and Stenographers”. comparatively rudimentary set of tax rules applied to fairly simple business arrangements. The new rules By 1922, all ads in the Brantford Directory for compelled advisors to consider far more complex “Accountants/Auditors” have Toronto addresses except corporate arrangements for so-called “mom and pop” for Bunnell and P.A. Shultis (who also sold insurance and businesses, estate planning was transformed by the brokered real estate). substitution of taxes on capital gains for estate taxes; this was a game changer. Many small practitioners decided Hamilton-Millard had so consolidated their position in that retirement was an attractive alternative to trying to the local market that by 1927, except for the McLeod firm, absorb a complex re-write of how they understood the no Toronto accountant even bothered to advertise in the world. Brantford Directory. PRACTICE INSPECTION THE INCOME TAX ACT (A.K.A. THE ACCOUNTANTS’ FULL EMPLOYMENT ACT) Not only were tax rules becoming more complex, so too were the technical accounting rules and standards Income tax in Canada was initially a measure to finance related to verification (audit and review) of financial the cost of the First World War. Over time, the Income information. Chartered Accountants have always been Tax Act proved to be a very effective means of generating a self-regulating profession in Canada. Over the years, revenue for the Federal government to finance a myriad buffeted by legal decisions involving audit failures, of services. Initially, only the wealthy were affected, but financial fraud and increasing risk to financial advisors, by the early 1950’s , at a time when the average Canadian millards 66 the Canadian Institute of Chartered Accountants (CICA) knowledge base exploded. This necessitated broader responded in the early 1980’s by compelling mandatory training than a mere apprenticeship. The role of the peer review. educator was to develop the student’s analytical skills and emphasized a deep understanding of theoretical Minimum standards were becoming more and more concepts. difficult to meet by sole practitioners. Those who had managed to cope with the revised tax rules now had yet Most of our early partners were educated under what another compelling reason to retire or merge. was referred to as the “eight-year program”. After senior matriculation from high school, the student would enroll COMPUTERIZATION in a series of correspondence courses offered by the Smith As a profession, accountants were, in general, very quick School of Business at Queen’s University and then sit for to embrace technological change in their practices. Over the Final Exams. The Queen’s program was the exclusive a relatively short period of time, what was once time- provider of this training from 1921 until 1972. consuming and mind-numbing manual preparation In 1972, the CICA brought in the requirement of an of tax returns, working papers and research became undergraduate degree from a recognized university and mechanized. However, implementation of computers in a the fulfillment of specific credit hours in a variety of practice required a significant investment of time, money disciplines including financial accounting, management and expertise, but the rewards could be an incredible accounting, auditing, taxation and others. Students were increase in capacity, accuracy and profitability. then screened through a Summer School in preparation Again, those accountants who were unwilling or unable for the Uniform Final Exams (UFEs). The requirement to invest in the new technologies found themselves to article still existed and this led to a number of schools unable to compete in the new environment. developing programs that interspersed “work terms” with full time attendance in class. The most popular of EDUCATION these programs was offered by the University of Waterloo, nine of our partners are graduates. Other schools followed From the outset of the founding of the profession, most this lead including Wilfrid Laurier (9 partners) and Brock practitioners believed that the mastery of the technical University (4 partners). The Waterloo and Wilfrid Laurier procedures of accounting was most effectively learned co-op programs, and more recently Conestoga College, through practical experience. Although the requirement are the major sources of our new students. to “article” remains a back stop of the education of an accountant, as the country’s economy expanded and In 2014, the three major accounting designations were became more and more complex, the accountant’s merged. The unification was followed by a major re-haul Continued on next page.

67 THE BOOMERS

of the education system. The new program takes two AFFILIATION WITH HLB INTERNATIONAL years to complete on a part-time basis as the student works at relevant employment. The structure and content are At Millards we recognize that the face of business reaches developed nationally, and delivered provincially. As under beyond global boundaries. To stay in the forefront of our the previous program, admission requirements are an industry, and to continue to offer our clients a world-class undergraduate or master’s degree augmented by specific depth of expertise, Millards is a member of HLB International, course coverage. Most graduates from a post-secondary an affiliation of professional accounting firms and business program will have to complete the CPA PEP program advisors. which consists of six modules that continually build HLB is a global network of independent advisory and knowledge and skill, including two common core modules accounting firms with a history of innovation, collaboration that all CPA candidates must take that focus on financial and are dedicated to helping clients grow across borders. and management accounting and two electives that allow Through the power of 27,485 professionals across 153 the student to focus on two areas of career interest. For countries, HLB combines local expertise and global aspiring public accountants the electives chosen must be capabilities to service clients’ needs. Assurance and Taxation. Upon completion of the CPA PEP program students complete the Capstone programs which Member firms have established practices of high local are integrative modules that focus on the integration of standing, and are subject to a review to ensure that they core competencies. Finally, after completing the Capstone maintain specific professional standards with respect to programs all candidates must pass the Common Final quality control, educating students, discipline in professional Exam (CFE). Some students, depending on the post development and more. secondary program and courses they complete, are able to progress directly to either the Capstone programs or Affiliation with HLB affords Millards the opportunity to the CFE. learn from peers across Canada, gain insight into accounting practices around the world, and provide a seamless service to clients from province to province, and country to country.

68 STAFF 1970 – 1999

Harry Tune 1970 - 1996 Marybeth Krolouski 1992 - Pat Garkut 1975 - Niki Kaczur 1995 - Diane Clement Circa 1975 Shelley Keats 1995 - Norma Laronde 1975 - 1988 Bill O’Shea 1996 - 2012 Lynn Lewis Circa 1975 Barb MacDougall 1996 - Edna Nyburg Circa 1975 Wayne Kensit 1997 - 2012 Pat Dockree 1976 - 2010 John Duncan 1997 - 2002 Nancy Falle 1978 - 2002 * Lisa Ligoria 1997 - 2003 Sheryl Galer 1979 - 1997 Wendy Andrews 1998 - * Fred Reitsma 1979 - 1986 Betty Swasyze 1998 - 2008 ** Frank Ciarmella 1979 - 1986 Jennifer Boughton 1998 - 2010 Kim Butler Circa 1980 Scott Walker 1998 - 2003 Sharon Jonathon 1981 - 2015 Jeanette Dowless 1999 - 2006 Deo Dedominicus 1981 - 1998 Kim Brown 1999 - 2006 * Carol Coggins 1982 - 1998 Kim Curtis 1999 - 2017 Bhanu Jethwa 1983 - 2019 Aline Foster 1983 - 1996 * Joined with Collins Barrow merger in 2000. John Dale 1984 - 1993 ** Part of Tri-Act purchase. Christine Smith 1986 - Garry Williams 1987 - 2007 * Wendy Smith 1989 - 2007 Robin Franklin 1989 - 2000 Graham Williams 1990 - 2000 Marnie Bannan 1990 - 2000 **

69 THE BOOMERS

70 70 GEN X GEN X 71 GEN X

JAMES R. ROLLAND, BMath, CPA, CA

Jim was born and raised in Brantford. He attended James Jim left the firm to pursue other interests in 2006, moving Hillier Public School and graduated from Brantford to the Muskoka area. He remains avidly interested in Collegiate Institute. Jim enrolled in the CA Co-op program most outdoor activities including triathlon events and at the University of Waterloo and earned a Bachelor of has competed in the Ironman Triathlon. Mathematics in 1982. He was hired at Millards in 1980 and mentored by Don Francis among others, obtaining his Chartered Accountant designation in 1984. He was admitted to partnership in 1987.

Jim specialized in audits of not-for-profit groups and hospitals and was a designated Practice Inspector for the Ontario Institute. He served as Treasurer for the Lansdowne Children’s Centre for many years.

72 ROBERT E. HOOTON, CPA, CA, CMA, LPA

Rob was born in Brantford in 1965. He attended Brantford Rob brought his depth of experience to all areas of tax, Collegiate and Mohawk College. including corporate reorganizations, estate planning, purchase and sale of businesses, matrimonial matters, A Business Accounting graduate, Rob received his CMA incorporation of professionals and more. Over the years Designation in 1992 and his CA designation a year later. he was involved in several different boards and charities. To broaden his skills, he completed the two year in-depth Tax Course through the CICA in 1995 and was admitted Rob left Millards in 2018 to pursue other business to partnership the same year. interests.

Rob worked for, and was mentored by, Kent Dixon.

73 GEN X

RON SCIANNELLA, BBA, CPA, CA, CMA, LPA, CBV

Born in Brantford in 1967, Ron attended St. John’s College When he isn’t spending time with his family, Ron enjoys then switched to North Park Collegiate and earned a BBA golf and running. He served as a trustee of the St. Joseph’s from Brock University. Lifecare Centre, was treasurer of the Brantford chapter of Crimestoppers and was an Ambassador for the Chamber Ron has many years’ experience to his credit. With of Commerce. Millards since 1988, he is committed to building on his skills and adding to the value he brings to the business. Unsure of what his long term goal would be, Ron became a Chartered Accountant in 1991, a Certified Management Accountant in 1992 and a Chartered Business Valuator in 1998. He provides income tax, estate planning and audit services to small to medium-sized businesses. Ron was admitted to partnership in 1995.

74 CAMERON JOHNSTON, BA, CPA, CA, LPA

Cam was born in Brantford in 1960. He attended BCI for Married with two daughters, Cam enjoys spending time the first four years of his secondary education and grade with his family as well as indulging his penchant for 13 at Hillfield-Strathallen. skiing and sailing. He also serves as Treasurer for the James Hillier Foundation, an organization that provides Cam earned a BA in economics from McMaster University scholarships for Brant County students pursuing post- in 1983, accepted a position with Resnick, Weintraub in secondary education in the field of science. Toronto until 1988, then spent two years with Deloitte in Hamilton before returning to Brantford in 1990 to accept a position with Millards.

Cam received his CA designation in 1992 and became a partner in 1999.

Cameron is a former member of the Practice Inspection Committee of the Institute of Chartered Accountants of Ontario and is the Treasurer for the BCI Alumni Foundation. Since 1993 he has been a member of the Rotary Club of Brantford-Sunrise and is a current director and past president.

75 GEN X

STACEY E. GOODWIN, BComm, CPA, CA, LPA

Born in Brantford in 1966, Stacey attended Pauline With a calm, level-headed approach, Stacey takes the time Johnson Collegiate, graduating as an Ontario Scholar in to explain things clearly and thoroughly – yet another 1985. She earned an Honours Bachelor of Commerce from characteristic that clients find a valuable asset in working McMaster University in 1989. with her.

Stacey’s love of numbers attracted her to the profession Stacey specializes in owner-managed businesses, and she accepted a co-op position at Millards. She was professional and service industries, manufacturing and offered a full-time position by Jim Rolland, but was laid distribution, and farming. She also provides accounting off during the recession of the early 1990’s. She worked and auditing services, corporate and personal taxes, and for Durward, Jones, Barkwell and Company from 1991 to management and advisory services. 1995; she sat for and passed the UFEs in 1992. Stacey was invited to return to Millards by Kent Dixon and worked In 2020 she became Managing Partner of the firm, the first for him until he left and then with Kerry Cloet. She was woman to hold the position. admitted to partnership in 1999. Stacey’s community service includes directorships with A Chartered Accountant is more than someone who Community Resources and Employment Service, Big prepares taxes. Stacey’s relationships with her clients also Brothers of Brantford and Families with Children from call on her good judgment as a business and financial China Charitable Foundation. advisor, and she is a sounding board for their important business decisions.

76 T. BRADLEY SINCLAIR, BA, CPA, CA

Born in Kitchener in 1971, Brad grew up in Heidelberg, Brad is a competent accountant capable of a wide range Ontario and moved to Brantford at age 14. He attended of services but his focus includes income tax, tax planning North Park Collegiate and graduated from the University and reorganization work. He has specialized skills around of Waterloo in 1994 with a BA in Math. US tax and cross-border issues as well as estate planning and succession arrangements. Brad’s career at Millards began with his first co-op term in January 1991 when he was hired by Bryan Gillespie. Sinclair is a graduate of the CICA in-depth tax course and He was initially assigned to work with Dave Christilaw is a member of the Canadian Tax Foundation. and earned his CA in January 1996. Brad now lives in Paris with his wife Lynda. He has been an Brad has earned a reputation for his dedication to his career active volunteer in the community serving on the Boards and clients. Working hard every day to nurture strong of CRESS, Habitat for Humanity, Brant Food for Thought and trusting relationships, Brad demonstrates steadfast and the Alzheimer’s Society. He was a member of Rotary commitment to the organizations and individuals he and volunteers at the Brantford Golf & Country Club. serves. The list of clients that count on him for guidance, accuracy and efficiency continues to grow as a result.

Whether on the ice or on the green, Brad likes healthy competition and the camaraderie of sport. His love of hockey and golf keeps him active and involved year-round.

77 GEN X

GEOFF GRAVETT, BComm, CPA, CA, LPA

Born in Brantford in 1976, Geoff spent all his early years servicing the healthcare sector including dentists, here, graduating from North Park Collegiate in 1995. physicians, chiropractors, physiotherapists, pharmacists, He earned a Bachelor of Commerce in Management optometrists, veterinarians and multidisciplinary Economics from the University of Guelph in 1999 healthcare facilities. then accepted a position in Toronto with management consultancy firm Hagler, Bailly. Geoff and his wife Lisa live in Brantford with their three children. Both Geoff and Lisa are active in the community. Geoff was good friends with Adam Christilaw, Dave’s It is common to see them out in the community enjoying son (see page 47). Dave convinced Geoff to consider a their children’s extracurricular activities and all that career in accounting, which he did. He made the move Brantford and the surrounding areas have to offer. from Toronto to Brantford and, during 2000 and 2001, Currently Geoff is head coach of the Brantford Red Sox completed all of the required accounting courses in Rookie Tier 1 rep baseball team, and he has served as the CA Syllabus at Wilfrid Laurier University. Geoff Assistant and Head Coach of various Brantford CYO wrote and passed the UFEs in 2003 and received his CA Falcons Rep and CYO house league basketball teams. He designation. His connection with Christilaw led to his has been a volunteer coach for Mt. Pleasant house league joining Millards in 2000 and fulfilling a dream to return baseball teams, various house league soccer teams, and he to Brantford. Geoff worked closely with Rob Hooton who has been an instructor for Brantford CYO basketball and inspired him to become a partner, which he did in 2007. minor baseball skill sessions. Geoff was a former member Through his work as a partner, Geoff strives to exceed of the Executive for Brantford CYO Girls Basketball clients’ expectations and become an integral member of and has been an active fundraiser for numerous local the advisory team. charitable initiatives.

Geoff’s practice is heavily focused on successful private businesses. Whether through providing management advisory services, assisting with an important acquisition or business sale, obtaining financing or providing tax, estate and succession planning, Geoff takes pride in providing high value-added services to clients. He also provides a full range of services to clients in the healthcare sector from ongoing accounting and taxation requirements to practice start-up and sales and everything in between. Geoff has wide and varied experience

78 SCOTT KLEIN, BMath, CPA, CA, LPA

Born in Brantford in 1971, Scott began working at Scott now shares a home in Paris with his wife Debbie Millards as a co-op student while pursuing his Bachelor and two young children, and is actively involved in of Mathematics in Accounting and Computer Science his community. A trustee for the Brantford School of at the University of Waterloo. Scott’s father David is an Instrumental Music Charitable Trust and a member of the accountant who articled with Millards and he knew most Cobblestone Home & School Association, Scott is former of the partners. Scott was hired by Bryan Gillespie, credits treasurer for both the Glenhyrst Art Gallery of Brant and Terry Bateson and Ted Leyzer as mentors; he attained his the Brantford Boys & Girls Club and is Treasurer of the membership in the Institute of Chartered Accountants in Paris & District Chamber of Commerce. 1996, and was named a partner in 2007.

For over 20 years, Scott has been assisting clients with bringing clarity to accounting requirements, personal corporate tax filings and business/technology planning. Scott has a particular gift for problem-solving for credit unions and financial institutions.

Scott prides himself on listening to his clients and providing exceptional service at reasonable rates. He possesses the unique ability to provide transparency of accounting and tax rules in plain English while maintaining that personal touch with each of his clients. Over the years Scott has helped many clients achieve their financial goals, and the peace of mind that comes with it, through seminars and one-on-one consultations. His clients praise Scott for his accessibility and timely response to their needs.

79 GEN X

DARIN A. CLEARY, CPA, CGA, CFI, LPA

Darin was born in Brantford in April, 1969. He graduated Cleary was guided and mentored throughout his career by from North Park Collegiate and from the Mohawk College a number of people but specifically, Bill Hyde and Martin Business program. Dixon. He is forever grateful for the opportunities they both granted him and for their guidance and mentorship Darin was hired by Bill Hyde in 1989 and came to Millards over the years. in the 2000 merger with Collins Barrow. Professionally, Darin served on the CGA Licensing Darin earned his Certified General Accountant’s Committee and the CGA Licensing Exam Oversight designation in 2001 and later became one of only four Committee. CGAs to be awarded a Public Accountants license in Ontario at that time. Darin also became a Certified Forensic Darin is a supporter of many local non-profit and charity Investigator. organizations in the community and served as a Board of Director for the Wayne Gretzky Foundation, The Brant In 2007, he became partner, becoming the first Certified Community Foundation and the Brantford Aquatic Club. General Accountant partner in the firm’s history.

Darin is humbled to be a partner in a firm with such a long and prestigious history.

80 SIMON A. SALOLE, BBA, CPA, CA, CMA, LPA

Born in London, England in 1970, Simon attended A personal approach and a passion for his craft inspire Assumption High School in Burlington, Ontario and Simon every day. Simon has served his clients well and graduated from Wilfrid Laurier University in 1993. they appreciate his personal approach, and the time he spends to ensure they understand the complexities of an Simon accepted a position with the Federal Government ever-changing business world. at the Department of Citizenship and Immigration, enrolled in the CMA program and earned his CMA in Simon has served as a member of the Board for Brantford’s 1997. That position lacked challenge, Simon was bored Canada Day Committee, the Lansdowne Children’s and, after a bad day on the job, he called a partner at a Centre and CYO Basketball. He has also coached firm that did work for his employer and asked him to children’s basketball. pass on his resume to someone who might be a good fit. A month later, he received a response from a partner at Simon has been a member of the Practitioners Technical the firm and he accepted a position at Paterson Hendry in Advisory Board and the Small and Medium Practitioners Ottawa. In 2000 he earned his CA. Committee with CPA Canada and he represents Millards on the Agricultural Committee with HLB, Millards’ Simon and his wife Becky were busy raising their three international affiliate. children but noticed that their oldest child was scared of her grandparents who she only saw three times a year; the family decided a move to Brantford might be in order. One March break while visiting Brantford, Simon noticed an ad for Millards. He applied and in May 2001 he was hired to work with Mike Terdik. He was admitted to partnership in July 2009.

81 GEN X

JULIE BAETZ, BAcc, CPA, CA, LPA

Julie was born in Brantford in 1975. She attended BCI for Along with providing accounting, taxation and management grade 9, but was a competitive figure skater and moved advisory services, Julie has a special interest in audits of to Barrie where she completed her high school education public sector entities and not-for-profit organizations. She and competed athletically to the Ontario sections. also prepares personal income taxes and assists small to large businesses with their accounting needs. Julie looks She then attended Brock University, receiving a Bachelor forward to continuing to service her existing clients as well of Accounting in 1999. In the summer of 1998 Julie as new clients as a partner of the firm. was hired by Jim Rolland as a co-op student and then accepted full time employment in 1999, working with Terry Bateson. She qualified as a CA in 2001, but left the firm to join Grant-Thornton in Hamilton and later Gibb, Widdis (see page 53).

Julie returned to Millards in 2007, accepting a position to work under the direction of Ron White. She was named an associate in 2012 and became a partner in 2014.

Julie and her husband Dan have two children. She remains active on the board of The Brant Skating Club, participates in various charity golf events and coaches children’s T-ball, baseball and soccer.

82 OFFICE CHRISTMAS PARTY, 1980

John McGraw and Don Bradley. Bill Johnson and Lynn Lewis.

Harry Tune, Barry Wright, Peter Muise, Kim Butler, Ted Leyzer.

83 RECENT HONOURS AND ACCOLADES

2006 COMPANY OF THE YEAR Brantford-Brant Chamber of Commerce

2018 READER’S CHOICE AWARD, Best Accounting Firm, Brantford

2019 BUSINESS BUILDERS AWARD Brantford-Brant Chamber of Commerce

84 85 SOCIAL EVENTS

2005 TO 2008 CHRISTMAS PARTIES

Narshi and Bhanu Jethwa with Wendy Andrews. Marlene McGraw, Anja and Rob Hooton and John McGraw.

Bryan Gillespie and Don Marling. Lynn and Terry Bateson. John and Pat Dockree.

86 2007 – RETIREMENT PARTY FOR DONNA HUFF

Anna and Rico Tarantello. Donna Huff and Terry Bateson at her retirement party in 2007. She started working at Millards right out of high school. Don Marling, Sharon Johnathon and John Bazoian. Pat Garkut, Sharon Jonathon, Donna Huff, Pat Dockree and Bhanu Jethwa.

87 GEN X

STAFF 2000 – 2014

Donna Kane 2000 - Lynda Sinclair 2011 - 2019 Ryan Heimbecker 2000 - Kevin Carr 2011 - Donna Deyne 2000 - 2005 Josh McMaster 2011 - Tammy Bonner 2001 - 2017 Kelly Baetz 2011 - Karen Johnson 2001 - 2011 Sean Gilroy 2012 - Greg Stone 2002 - 2019 Mark Malecki 2012 - Marie Cannon 2002 - 2012 Wes Caldwell 2012 - Stephanie Potruff 2002 - 2008 Patrick Ferrell 2012 - Leanne Evans 2005 - Quinn Bateson-Hotte 2013 - Dennis Tavares 2005 - 2015 Spencer Churchill 2014 - 2020 Christine Storoschuk 2006 - Nicole Pray 2014 - Diane Paxton 2006 - Nichol Deming 2014 - Deborah Porter 2006 - Nina Nguyen 2014 - Tara King 2006 - Trevor Schein 2014 - Jatinder Bassi 2006 - 2014 Justin Wareham 2014 - Brooke Brenneman 2006 - Samantha Dykstra 2014 - Jason Woytaz 2007 - 2012 Don Bryson 2007 - 2012 Cathy Redding 2007 - Laura Hassan 2008 - 2014 Kayla Weames 2008 - Amy Alford 2009 - Whitney Deane 2010 - Lisa Olinyk 2010 - 2019 Julia Parciak 2011 - 2019 Steve Gaul 2011 - 2017 millards 88 89 THE NEW BUILDING

he original ‘Old Stratford Home’ at 96 Nelson Street The work was completed in early 1967 with room for nine Twas acquired by the Brantford partners in 1954. At the partners and staff. Excess space on the second floor of 96 time it was more than ample space for the eight partners. and the ground floor of 94 was rented to tenants until it As the practice grew, however, the building became was needed. crowded. In the mid-1960s the adjacent 94 Nelson was purchased and the buildings were eventually joined. In 1976, the firm bought 76 Charlotte to accommodate the computer operations. In 1988, what was known as Below are the plans to join the newly acquired 94 the ‘Wynn Property’ (86 and 90 Nelson) was acquired for Nelson with 96 Nelson. The plans were presented to rental purposes. This property included a two-story coach the partnership on September 27, 1966 by the Building house which enabled the firm to move its file storage from Extension Committee. Joe Martin was hired with a a remote site on Wellington Street. budget of $20,000 to complete the work, which included an addition of 1,046 square feet to connect the buildings, as well as exterior and interior renovations.

90 The firm had considered moving on several occasions and, in 1982, even considered a proposal to construct a new building in partnership with the Waterous law firm.

In 1989 the firm purchased 81 and 83 Chatham Street from the Staats, Edward law firm. The partners thought that there would be room to grow but that space was quickly filled after the Collins Barrow merger in 2000. Discussions began anew and, after considering moves to King George Road, West Street and Grey Street, the partners elected to reinvest in the core area of the city.

91 Seven buildings were eventually demolished to make way for the new 22,500 square foot building which was completed in 2006. Lanca Contracting Limited was the general contractor. Phil McColeman was the project manager, a position he had to temporarily relinquish during his first run for office in 2006. It was the last major project he worked on before his successful election as MP in 2008.

The new building was constructed behind the original 96 Nelson from which the firm operated. On completion, the original building was demolished to make room for parking.

92 THE FUTURE THE FUTURE 93 THE FUTURE

ROBERT W. STOROSCHUK, BMath CPA, CA, LPA

Rob was born in Waterford in 1978 and attended Waterford Rob focuses on professional corporations especially in District High School. After graduation in 1997 he the health care sector. This includes working closely with attended the University of Waterloo. Rob was in the co-op banks, investment advisors and lawyers to get the most program, earning a Bachelor of Mathematics (Honours). for clients. Rob also has extensive expertise in handling His first two co-op terms were with Tackaberry & King investment corporations. in Owen Sound, but he was then hired by Mike Terdik. He was mentored by Martin Dixon and was elected to Rob and his wife Christine live in Brantford with their partnership in 2015. three sons. Rob is the current treasurer of the Lansdowne Children’s Centre Foundation. Rob also enjoys various Rob creates value for clients by taking the time to family activities throughout the community and understand their needs. He also comes up with tax- especially golfing. efficient strategies for clients to work towards as opposed to merely reacting after the fact.

Rob strives to find tax saving opportunities for families. As owners reach retirement, Rob offers planning to transition from the operating business to investment corporations and retirement strategies.

94 STEVE MCGAGHRAN, BAdmin, CPA, CA, CGA, LPA

Steve was born in Brantford in 1979 and is a graduate Steve spends most of his personal time with his wife and of St. John’s College. His high school business teacher young sons. He has also served on the boards of directors encouraged him to pursue a career in accounting and of several local not-for-profit organizations including finance, and Steve works to ensure he understands the Treasurer and Board Member of the Lansdowne Children’s client’s business and personal needs. Centre for ten years, Treasurer and Board Member of Brant Food for Thought for six years and Treasurer and He graduated with a Bachelor in Administrative and Board Member of the Brant Foundation for Persons with Commercial Studies in 2002 from the University of Developmental Needs for ten years. He has also been a Western Ontario and a diploma in accounting. Steve Rotarian since 2009 and serves on the Board of Directors took a position at Nosal & Nosal Chartered Accountants as the treasurer. in Waterloo and then joined Millards in 2004, fulfilling a desire to live and work in his home town. Steve received his Certified General Accountant designation in 2008 and his Chartered Accountant designation in 2010, becoming a partner in 2015.

95 THE FUTURE

JENNIFER CHOWHAN, BBA, CPA, CA, LPA, MAcc

One of two partners added in 2018, Jennifer was born Hired as a co-op student by Mike Terdik, Jen wrote her in Brantford in 1979. She graduated from Assumption UFEs in 2004 and became a CA in 2006. College in 1998 and took a year off to volunteer in the Katimavik Program. Jen’s service took place in Brandon, Jen serves as a member of the board of the Brant Skills Manitoba (YMCA), Cochrane, Ontario (grooming Centre, is a member of the Dean’s Community and snowmobile trails), and Clair, New Brunswick (assisting Alumni Advisory Council, Faculty of Liberal Arts, Wilfrid a special needs wood carver). Laurier University and is a member of the Chartered Professional Accountants of Ontario Small Practices The following year, Jen became one of the first students Advisory Committee. to enroll in the Brantford campus of WLU, receiving her BBA in 2003. She also earned her Masters of Accounting from Waterloo in 2004. Jen was drawn to the accounting profession because of the broad scope of career paths offered by the designation; also, there were a lot of accountants in her family.

96 PAM MERRYLEES, BBA, CPA, CA, LPA

Born in Brantford in 1977, Pam attended BCI and Pam is Treasurer of the South Dumfries Figure Skating graduated in 1996; she then enrolled in Wilfrid Laurier’s Club, is involved in the St. George Soccer Club and co-op program. Pam’s first posting was with the Profit Dogford Park. Recovery Group in Cambridge. After placements with Clarke, Stark and Diegel in Kitchener and a small Woodstock firm, Pam accepted a position at Bettesworth, Johnson, which merged with BDO in 2009. Merrylees went on maternity leave later that year and accepted an offer to join Millards from Rob Hooton. She became a partner in 2018.

97 THE FUTURE

JOSHUA LAPORTE, BComm (Hons), CPA, CA

Josh was born in Leamington, Ontario in 1984. He Married, with two young children, Joshua is active in the developed an interest in accounting in high school, community. He is treasurer of Brant Food for Thought excelled in mathematics and realized the profession was and was a leader in the free Volunteer Tax Clinics. a good fit for his skills. This was further developed at the University of Windsor where he earned an Honours Bachelor of Commerce in 2007. Josh accepted an articling position with the Windsor firm Howie & Partners in 2006 and successfully passed the UFEs in 2009.

Laporte interviewed with John Carr and Brad Sinclair who hired and helped him develop into a highly skilled tax practitioner. Josh is a graduate of both the Income Tax In-Depth Tax Course and the GST/HST In-Depth Course. Josh was elected to the partnership in 2019.

98 GREGORY M. MALECKI, BBM, CPA, CA

Greg was born in Brantford in 1982. He graduated from St. Greg was elected to partnership in 2020. John’s College in 2000 and moved on to Wilfred Laurier University where he enjoyed and excelled in accounting He was a member of the Rotary Club of Brantford, has courses. Upon graduation in 2005 he accepted a position coached CYO Basketball over the past four years and with Deloittes in Kitchener. volunteered at the International Villages Festival.

Desirous of moving back to Brantford, Greg applied to Millards and was hired by Cam Johnston and Jen Chowhan primarily based on his big firm audit experience. After working in audit for four years, Greg wanted to broaden his scope of experience and began working with Geoff Gravett.

99 THE FUTURE

ROBERT A. PARKER, BAA, CPA, CGA, CFI

Rob was born in Brantford in 1978. He attended BCI and Rob was made a partner in 2020. His community graduated from North Park Collegiate in 1998. involvement includes Treasurer of St. Leonard’s Society, Treasurer of Brantford Church Hockey and countless Rob has a family history in the profession; since both his volunteer hours in youth hockey both in Brantford and father Doug and his aunt Chris, who is controller at the St. George. firm, are CAs, it was an easy choice for him. To pursue his career he first acquired a 3 year diploma from Conestoga College, then earned a degree in Applied Business Administration through night school.

Rob was hired by Martin Dixon and then worked with Bill Hyde and Darin Cleary. Through his work on Value for Money Audits and gaming compliance work, he became interested in fraud investigations and earned his Certified Fraud Investigator designation.

100 STAFF – THE FUTURE

Katie DiDomenico 2015 - Madison Beedham 2015 - Alex Kew 2015 - Steve Gilbertson 2015 - LeeAnne Gilmour 2016 - Danielle Molon 2016 - Skylar Turkiewicz 2016 - Connie Anderson 2017 - Melissa McNeish 2017 - Laura Maddison 2014 as HR consultant, 2017 - Tommy Nagorski 2018 - Nicholas Terry 2018 - Rhianon Cookshaw 2019 - Mitchell Toth 2019 - Kim Willison 2019 - Tannis Atkinson 2019 - Angela Todd 2019 - Tyler Poss 2020 - Michael Jambrosic 2020 - Ali Campaniaris 2020 - Kelsey Case 2020 - Isaac Carmichael 2020 -

101 millards 102 HALDIMAND-NORFOLK OFFICES 1948-2020 HALDIMAND-NORFOLK HALDIMAND-NORFOLK OFFICES 103 HALDIMAND-NORFOLK OFFICES 1948-2020

ack Rouse had a number of accounts in Norfolk JCounty and it was clear that there was an opportunity to grow a practice in Simcoe. In 1948, he and Don McKee decided to relocate to a new office in Simcoe. The opening of their office in the Bank of Commerce building was announced in the Simcoe Reformer. In 1957 the firm moved to Peel and Kent streets, where the premises remained until the 2004 move into the former armoury.

Our Simcoe office has maintained its excellent reputation and strong community service over the decades. Millards has also had an office in Hagersville since the 1970s (see page 46) and has expanded in Haldimand-Norfolk with newer offices in Delhi, Norwich, Tillsonburg and Port Dover.

Information about our Haldimand-Norfolk partners and locations is available on the firm’s website at www.millards.com.

Article from the Simcoe Reformer, March 22, 1948.

104 THE SIMCOE ARMOURY

In 1912, due to the growing conflict in Europe, Lot 4 on In the early 1990s, the rifle range in the basement of the the corner of Robinson and Talbot Streets was purchased building was shut down due to high levels of lead. Later for an armoury. The Grunton Brothers constructed the in the decade the armoury was deemed too outdated building. At a cost of $30,000, its construction was and expensive to operate and was slated for closure. A more modern facility was built in 2001. The following described by military inspectors as the best armoury in year Millards purchased the old building. Renovations the country for the money – a model of economy. began in the spring of 2003 and on January 16, 2004 the In 1915, the 133rd Norfolk’s Own Battalion was created. firm moved to the new location from the premises at the Between 1914 and 1916, Simcoe had over 400 men enlist. corner of Peel and Kent Streets that had served as home One of the first to volunteer for service in the First World since 1957. War was an employee of Canadian Canners, Sergeant Frederick Hobson. Hobson is the only known soldier from Norfolk to be awarded the British Empire’s highest medal for valour, the Victoria Cross. Hobson lost his life on August 18, 1917 attempting to withstand German forces that were advancing toward his battalion in Lens, France. His bravery was recognized in 1992 by naming the Simcoe armoury the Sergeant Frederick Hobson V.C. Armoury.

During peacetime, the armoury was the home of Norfolk’s militia. During wartime, it was the focus of military activity as the rallying spot for new recruits, an area for training and administration, and the departure point linking home and the battlefield. Subsequent to WWII, the armoury became a venue for dances, dinners, Christmas parties and special events. In 1970, it also became home to a branch of the youth division of the armed forces, the Simcoe Legion Army Cadet Corps.

105 millards 106 COMMUNITY SERVICE COMMUNITY COMMUNITY SERVICE 107 COMMUNITY SERVICE

illards is proud to have been a model corporate Millards has also supported numerous capital projects Mcitizen of Brant-Haldimand-Norfolk over the past over the years including Kiwanis Field, the Gretzky century. We have a stated policy of doing business with Centre, the Sanderson Centre, the Brant Sports Complex our clients and donating generously to support our and Wilfrid Laurier University. In addition, we also community. provide annual operating grants to the SPCA, the Mayor’s Gala, Hockey Night in Brantford, the Stedman In a typical year, we spend approximately $4 million Community Hospice and too many others to mention. in wages and salaries to residents of the area and we purchase roughly the same amount in supplies and services.

Our donation program has put an average of more than $180,000 annually into local projects and causes over the past four years. Minor sports have received 35% DONATIONS 2014 - 2019 of this total, with 23% to healthcare, 11% to cultural endeavours, 11% to education and 20% to other charitable projects. Incidentally, this does not include donations by employees and partners, many of whom are generous benefactors to the community. Quite a few partners and OTHER LOCAL employees also selflessly donate their valuable time and PROJECTS 20 MINOR expertise serving on boards and with local causes that SPORTS make our community one of the most desirable places to 35 live in Canada. EDUCATION 11

CULTURAL ENDEAVOURS 11 HEALTHCARE 23 millards 108 FIRM AND STAFF FUNDRAISING

DONATION TO THE ALZHEIMERS SOCIETY – 2016 DONATION TO THE BRANT COUNTY SPCA – 2017 Julie Baetz, Shelley Keats, Amy Alford, Diane Paxton, Clara Paxton, Wendy Andrews, Lisa Olinyk, Tammy Gosden, Nichol Deming, Robin Kushman, Shelley Keats, Christine Smith, Melissa McNeish, Whitney Deane, Samantha Dykstra, Sean Gilroy and Alex Vivian. Diana Elderhorst, Quinn Bateson-Hotte and Tara King.

Marybeth Krolouski with the 2018 Millards Shelley Keats with 2007 Donation to the Samantha Paxton making annual 2014 contribution to the United Way donation of eight baskets to “Assisting Women in Brantford Food Bank New Directions” run by Nova Vita.

109 COMMUNITY SERVICE

UGLY CHRISTMAS SWEATER CHALLENGE – 2016 Every year Millards raises funds for the Brantford Food Bank, competing with Waterous, Holden, Amey and Hitchon in a challenge to see which firm can donate the most. oT celebrate the end of the challenge, staff wear their ugly Christmas sweaters and the two firms share photos with each other.

Niki Kaczur, Nicole Pray, Lisa Olinyk, Wendy Andrews, Shelley Keats, Josh Laporte, Marybeth Krolouski, Cindy Collins, Madison Beedham, Samantha Dykstra, Kelsey Wallace, Trevor Schein, Leanne Gilmour, Josh McMaster, Nina Nguyen, Sean Gilroy, Patrick Ferrell and Quinn Bateson-Hotte.

Marie Cannon in jail at Brant Crime Stoppers fundraiser (2008).

110 MILLARDS LOVES WINNERS

Whether in the sports arena, all fields of business or in supporting our community, we at Millards have a passion for excellence. Our partners and staff are here to provide our clients with the tools to succeed. We have done so over the past one hundred years and will do so into the future.

Millards is a long-time sponsor of the Brantford Blast, which hosted the 100th edition of the Canadian Men’s AAA Hockey Championship at the Brantford Civic Centre, April 14 to 19, 2008. The Blast won the Allan Cup that year. Blast defenseman Jeff Brown was named tournament MVP and his # 21 jersey remains enshrined in the Hockey Hall of Fame in Toronto.

Team Captain Tyler Pelton of the 2008 Brantford Blast Hockey Club hoists the Allan Cup which is emblematic of men’s amateur hockey supremacy in Canada.

111 COMMUNITY SERVICE

112 113 COMMUNITY SERVICE

100TH ANNIVERSARY GIFT

s a major project to celebrate our 100th Anniversary AMillards proudly announced our largest single donation in support of a local organization. In late 2019 we pledged $250,000 to Why Not Youth Centre, a local organization that has demonstrated their effectiveness in tackling some of Brantford’s most pressing social challenges. Our pledge will provide Why Not with operational funding of $4,167 per month for five years.

The Millards sponsorship represents the firm’s dedication to Brantford and the downtown core.

“This is a milestone year for Millards,” said Darin Cleary, a Millards partner. “We are especially passionate about our city and the downtown, so it’s only fitting that our biggest philanthropic project to date is in support of an organization that has done so much for those in need around us.”

According to Cleary, Why Not Youth Centre has a track record of success and a viable plan for the future. “Its programs are already having a positive impact on Brantford. Why Not has demonstrated a drive and determination to make a real difference. We wanted to provide a foundation of sustainability so the organization could focus on delivering services.”

Conceived in 2002 by Charlie and Sue Kopczyk, Why Not Youth Centre operates a busy drop-in centre that is Left to right; John Quinlan representing the retired partners; Mike Terdik and Darin Cleary, Partners, Becca McLelland, Why Not visited hundreds of times each month by local homeless Youth Centre Director, Charlie Kopczyk, Executive Director of Why Not and Martin Dixon, Senior Partner, Millards. and at-risk youth.

114 Using team mentorship and a responsive programming Martin Dixon, senior partner at Millards, pointed out that approach to youth engagement, Why Not works hard the firm’s donation was an amazing team effort. “Once to empower young people so they can overcome the the decision was made that the firm would support Why challenges they face and move toward functional, healthy Not, we decided to ask both the staff and retired partners adulthood. if they would consider supporting. The response was overwhelming.” “Providing a support community to these young people is of vital importance,” says Cleary. “By meeting basic Dixon believes that the Why Not initiative sets the needs like safety, food, belonging, and helping them perfect tone for the 100th anniversary of the firm being to find shelter, Why Not helps youth find the essential celebrated this year. “I’m extremely proud of the staff, stability for moving forward with their lives instead of retired partners and partners at Millards for their five- being swept away by crisis.” year commitment to Why Not Youth Centre. The City of Brantford is our home and we are honoured to partner Cleary notes that Why Not has done much to address with an organization that has an intimate understanding Brantford’s at-risk youth challenges and deserves of the issues facing youth and a proactive plan to help. attention for its hard work and achievements. “We hope This sponsorship and donation will lead the way into our that our sponsorship will shine a light on the incredible next century of service.” work of Why Not but also rally support for their causes and initiatives such as the Lights On Club - Corporate Long Term Giving program.”

Statistics for the current Why Not programs show that there is a crisis and a clear need for a sustainable service and a dedicated facility.

Every month, 1,200 young people visit Why Not Youth Centre. At least once every 45 minutes a young person receives crisis support. Nearly every day, Why Not staff offer safety planning and long-term support to youth expressing suicidal thoughts.

115 100TH ANNIVERSARY GIFT

I want to pass on an experience I had with a friend who is a volunteer at Why Not Youth Centre. The topic of Millards’ contribution came up and we were both in tears. The support from Millards will have a lasting impact on many of Brantford’s young people who need just this kind of help.

The Centre is a place where these kids can come to feel safe. Many of them do not have anywhere else to go; I cannot imagine how that would feel.

- Barb MacDougall, Accounting Technician, Millards

I have recently joined the capital committee for the Why Not Youth Centre and was invited to tour their current facility. Let me say, this funding will go a long way toward supporting their operation.

As of January 1, the Centre is now open and available to youth in Brantford 24/7. The Centre serves meals to an average of 50 youths each evening. Many of the teenagers will arrive to help prepare, cook and serve the meal, a meal I was told may be the only food they see for the day. The staff I met that day volunteer their time relentlessly to make the Centre a supportive place for youth, some of them were clients of the Centre themselves in their teens.

The equipment they work with appears to be aged and worn; the freezers looked to be over 30 years old, yet they were stocked with frozen food. As a father of two teens, it was definitely an eye-opening experience and I will be supporting the funding drive.

- Steve Gilbertson, CPA, CGA, Senior Accountant, Millards

I too believe this is a game changer for Why Not. While I was still at the firm, I was involved with this humble organization at its inception and assisted with payroll, accounting and applying for grants. They literally work the streets with needy youth. Sue and Charlie have committed their lives to doing this work with a skeleton staff, making a difference one case at a time. This is truly a pay-it-forward endeavour that Lynn and I are proud to support.

- Kerry Cloet, CPA, CA, Retired Partner, Millards millards 116 I want to congratulate Millards for the outstanding contribution announced yesterday.

I, and the Rotary Club of Brantford Sunrise that I am a member of, have been supporting Why Not for a number of years.

What I have learned since becoming Mayor is that youth intervention and mentoring programs are an essential component of any successful substance abuse or crime prevention community strategy, similar to the type of services and programs offered by Why Not Youth Centre.

I thank you in my capacity as Mayor, for having such a strong and strategic commitment to charitable giving that shows great wisdom and understanding of our community’s needs.

- Kevin Davis, Mayor, City of Brantford

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Millard, Rouse and Rosebrugh LLP 96 Nelson Street, P.O. Box 367, Brantford, Ontario N3T 5N3 Phone: 519.759.3511 www.millards.com