MILLER BERNSTEIN GROUP - Key Persons
David Azulay join Miller Bernstein in 2004 and has been a partner since 2011. He is results driven and enjoys working hands-on with his clients to assist them with achieving their goals and objectives. His industry specialties include real estate and construction, medical professional corporations, technology, manufacturing, investment, and not-for-profit entities.
David specializes in consulting services for his clients on a variety of business and support issues including business advice, personal, corporate and estate tax planning, business acquisition and divestiture, audit and advisory services. He takes pride in being a trusted advisor to his clients and strives to provide high-quality professional services in a timely manner. David also assists his clients in achieving maximum value for shareholders by evaluating tax-advantageous means to extract liquidity from their organizations. David looks beyond the numbers to provide practical accounting and tax advice while building long lasting personal relationships with his clients.
David holds a Bachelor of Administrative Studies with Honors in Accounting, York University, and has been a Chartered Public Accountant since 2006.
In his personal time, David enjoys spending time with his family, 5 girls and 1 boy, and is an avid reef aquarium hobbyist. He is a strong believer in giving back to the community as the past president and treasurer and active board member of the Joe Dwek Ohr Haemet Sephardic School as well as advising many other local community organizations.
Job Titles:
- Chartered Accountant
- Managing Partner
- Partner
Fred Birnbaum is Miller Bernstein's Managing Partner, leading the firm's initiatives to bring value-added services to clients. Fred works with partners and staff to ensure the firm remains focused on adhering to the highest levels of professional standards while providing service to our clients.
Fred serves clients from many private sector industries. His major focus is real estate, investment companies with diverse portfolios, manufacturing & distribution, and designated professionals including those in the medical, legal, and entertainment industries.
Fred is known by his clients to think out of the box, and he spends a significant amount of time assisting clients with income tax plans, corporate reorganizations, asset protection management, and general business advice. He is often called upon to assist clients with the acquisition or sale of businesses and assets from both a due diligence and structuring point of view.
Fred is a Chartered Accountant (1988), Certified Fraud Examiner (1993-2020 Retired), and completed the CICA In-Depth Tax Course (1991). He holds a Bachelor of Commerce degree from the University of Windsor and a Bachelor of Arts degree from York University.
Howard Kornblum is a former Senior Partner of the firm with over 40 years of practice and expertise with owner managed businesses. When he is not travelling, he focuses on creating development opportunities and assisting with client special projects and provides invaluable historical knowledge and support to the Team.
Jason provides accounting, assurance, taxation, estate planning and general business advisory services, primarily to owner-managed private companies. Having joined the firm in 2002 and learned the ropes from skilled and creative mentors, he carries on the MB tradition of developing pragmatic solutions to complicated issues that are typically tax driven. He prides himself on providing excellent client service and finding innovative ways to help organizations achieve their goals and business using his diverse business, tax and accounting experience.
The industry sectors Jason focuses on, are real estate development and investment, not-for-profit, manufacturing, and medical, as well as working with incorporated professionals.
Some of the value-added services he offers, are advising clients on buy/sell issues, formulating tax-efficient exit strategies for business owners, and representing clients before tax authorities.
Jason enjoys an active, healthy lifestyle with his family. When not in the office, he enjoys skiing, hiking and travelling.
Jason obtained a Bachelor of Arts in Administrative and Commercial Studies from the University of Western Ontario, as well as Diploma in Accounting from the University of Wilfrid Laurier University. He obtained his Chartered Accountant designation in 2003.
Jeremy is a partner of Miller Bernstein who holds a senior leadership role with the firm. He joined the firm straight out of university as a young man in 1995. He has spent his entire career at Miller Bernstein where he learned not just the ins and outs of accounting and tax from his mentors at the firm, but also the importance of building relationships with each and every client so that they always view you as a trusted advisor and look to you for guidance when needed.
Jeremy is a problem solver. He has in-depth business, tax and accounting knowledge and effectively uses these resources to tackle complex issues in a creative way. He spends most of his time advising his clients in various areas of their businesses, including corporate and personal tax planning and corporate structuring.
Jeremy has extensive knowledge of the real estate and construction industries. Additional industry specialties include technology, professional services, manufacturing, entertainment, and not-for-profit organizations. As the partner leading Miller Bernstein's IT environment, Jeremy has developed significant technology-related expertise. These tech skills have also been useful in providing application advice and assistance to his clients.
Jeremy qualified as a Chartered Accountant in 1998, became a partner in 2005 and is a member of the Canadian Institute of Chartered Accountants and the Institute of Chartered Accountants of Ontario.
Outside of the office, Jeremy enjoys spending time with family, travelling, photography, playing hockey and mountain biking.
Job Titles:
- Partner
- Member of the Canadian Tax Foundation
- Tax Partner
- Treasurer for the School
Jim is a Tax Partner of Miller Bernstein.
Before joining Miller Bernstein, Jim spent over ten years in public accounting at a boutique firm focusing on tax for owner managed businesses. He then joined a national firm in the cross-border tax department. After working in industry as V.P. at CI Investments with their Tax, Retirement and Estate Planning team, Jim returned to his true calling, public tax practice focusing on owner managed businesses.
His areas of expertise include: personal and corporate tax planning for a broad range of owner-managed private businesses including real estate and professional services, estate and succession planning, corporate reorganizations, purchase and sale transactions, voluntary disclosures, cross-border transactions including residency transitioning, treaty interpretation, compliance and structural-related issues for non-residents operating in Canada and Canadian businesses wishing to expand outside of Canada, GST/HST compliance matters for businesses operating in Canada.
Jim is a member of the Canadian Tax Foundation ("CTF"). He delivered a technical paper for CTF's 2017 Ontario Tax Conference and regularly teaches in house and at the Consortium in which MB is a member.
Jim graduated from the University of Guelph with a Bachelor of Commerce and obtained his CPA, CA in 2010. He completed the In-Depth Tax and International Tax courses offered by CPA Canada.
Jim has been the Treasurer for the School Advisory Council for Humbercrest Public School since 2015. He has many interests that include downhill skiing, marathon running, and spending time with friends and family.
John Circo joined Miller Bernstein LLP in 2012 and became Principal in 2021. During this time, where he has held increasingly senior positions at the firm, he has developed expertise in the large private enterprise sector, with a primary focus on construction and complex real estate arrangements. John is also experienced with owner-managed businesses in various industries and not-for-profit enterprises.
John has a depth of knowledge in assurance, accounting, and income tax and takes pride in being a reliable, trustworthy, and responsive advisor to clients.
He is deeply committed to continuous improvement, implementing best practices and promoting cohesive teamwork in a diverse environment. He is actively involved in mentoring and developing professional staff through in-house training at the firm, as well as being a faculty presenter at the Consortium of which the firm is a member.
John graduated from Ryerson University with a Bachelor of Commerce (Accounting) in 2008 and obtained his CA designation in 2011.
Outside of work, you can find John playing hockey or snowboarding in the winter months and cycling through the rolling hills of Caledon in the summer months. John is a proud new father and enjoys spending time with his wife and family.
Jonathan is an Assurance Partner at Miller Bernstein.
His technical insight and passion for collaborating and understanding client businesses has gained him a reputation for providing creative and practical business focused solutions.
Since beginning his career in public accounting in 2007, Jonathan's experience in providing audit, tax and advisory services has focused on the private sectors of construction and land development, consulting, and professional service firms, medical professionals, and high net worth family offices.
In his personal time, he likes to work on personal construction projects and spend time with his family.
Michelle Tran joined Miller Bernstein in 2017 and became a Principal in 2021.
She has extensive experience in providing audit, assurance, tax planning and net worth advisory services covering a range of industries including real estate and construction, manufacturing and not-for-profit.
Michelle has demonstrated leadership in quality assurance and professional standards matters and holds a key role in the management and training of the firm's professional staff.
She holds a BBA from Wilfrid Laurier University and earned her Chartered Accountant (CA) designation in 2012.
In her free time, Michelle enjoys playing a good round of golf.
As a former Senior Partner at Miller Bernstein, Murray Klein offers clients over 40 years of experience and expertise in servicing large, medium and smaller owner-managed companies. He provides invaluable support with his historical knowledge and creative solutions.
Job Titles:
- Partner
- Board Member of Canadian Friends of Sheba Medical Center
- Member of the Canadian Tax Foundation
- Senior Tax Partner
- Tax Partner
Rhonda is Miller Bernstein's Senior Tax Partner. She plans and assists with strategic navigation of complex tax issues for our clients. Rhonda teaches tax at every opportunity and keeps us informed of the latest tax trends.
She has a broad range of expertise in personal and corporate tax matters that impact owner managed businesses. These include estate and succession planning, corporate reorganizations, structuring purchase and sale of businesses and owner compensation strategies. Rhonda has in-depth knowledge of tax issues and planning related to the real estate industry. She has extensive experience with technology and innovation, including scientific research and development claims and maximizing the entitlement to capital gains deduction.
Throughout her career, Rhonda has navigated the CRA appeals process and prepared complex voluntary disclosures. She has experience in cross-border transactions, residency transitioning, treaty interpretation, compliance and structuring for non-residents establishing business in Canada and for Canadian businesses wishing to expand outside of Canada.
Rhonda is a member of the Canadian Tax Foundation and has completed many specialized tax courses. She also enjoys teaching courses in-house and at the Consortium in which MB is a member.
Rhonda graduated from McGill University in Montreal and obtained her C.A. in 1987 at which time she identified her interest in tax that would remain the focus of her entire career. She spent several years in Vancouver, where she worked at one of the big four accounting firms in the corporate and entrepreneurial groups. In Toronto, prior to calling Miller Bernstein her home, she worked at a mid-sized local firm with a diverse client base and became tax partner.
Rhonda is an active board member of Canadian Friends of Sheba Medical Center that supports the largest hospital in the Middle East, is associated with an innovation center and has been ranked amongst the top 10 hospitals in the world by Newsweek for three consecutive years to date.
Rhonda enjoys the outdoors and never stops moving in her free time.
Job Titles:
- Partner
- Partner - Quality Assurance
Subhendu Basu is the partner in charge of Quality Assurance and Professional Standards (Accounting and Assurance).
After Graduating from the University of Calcutta, India with a Bachelor of Commerce, Subhendu obtained his Master of Commerce and CPA from Australia. Upon his arrival in Toronto, Canada in 2001, he commenced his career in Public Practice in a local accounting firm and obtained his Canadian CPA before joining KPMG in 2004.
He was a senior audit manager with KPMG prior to joining Miller Bernstein in 2015.
As our Quality Assurance partner, Subhendu brings in a specialized repertoire of skillsets. He remains the chief technical Accounting and Audit resource for Miller Bernstein, aiding with the resolution of accounting and assurance issues, advising the firm with the quality of Assurance Engagements and maintaining compliance with Professional Standards. He is also responsible for developing and facilitating the training of Miller Bernstein's professional staff.