MTAG PARALEGAL PROFESSIONAL CORPORATION - Key Persons

Approaching two decades of serving the tax advisory and policy needs of Ontario municipalities Extensive analytical capabilities relied upon by a diverse client community Regarded as industry expert in reassessment analyses Specialist in tax capping and tax analysis

Job Titles:

• Senior Assessment Consultant, Licensed Paralegal
• Senior Consultant, Paralegal

Almost twenty years of experience in the practice of Assessment Management History of success in managing appeals at the ARB Experience in portfolio management of owned and leased holdings Licensed paralegal with the Law Society of Ontario Expert witness in assessment valuations David brings to MTAG extensive experience from the private sector in both managing large services businesses and consulting with clients on the management of their portfolios of real property. He has successfully developed tax strategies, business and operating models for property management, service strategies and provided recommendations on asset dispositions and acquisitions. Prior to joining MTAG, David held numerous Senior Management positions in the Property Assessment and Municipal Taxation field. David was Executive Director of Canadian Operations at DuCharme, McMillen Canada Ltd., Senior Manager, Property Tax & Lease Ad ministration, Bank of Montreal, and Manager, Property Tax, Bell Canada/Nexacor Realty Management. David holds a Bachelor of Arts degree, Urban Geography, from York University, is a paralegal with The Law Society of Upper Canada and holds an A.I.M.A. designation with the Institute of Municipal Assessors (IMA). David also holds his real estate license with the OREA. He is a strong supporter of the Institute of Municipal Assessors and has been a Co-Chair of the IMA Fundraising program for over 10 years. David also sat on the Board of Directors at the Canadian Property Tax Association and served as its President in 2007.

Job Titles:

• Senior Consultant
• Senior Assessment and Policy Consultant

More than a quarter century in Assessment Management Unique expertise in specialized business properties Assessment experience with provincial government, MPAC and for municipalities Expert witness in assessment valuations Provincial Manager Valuation Linear Properties and Business Properties with MPAC Regional Provincial Manager Valuation Multi-Residential Properties for over 10 years with MPAC Greg is one of the senior members of the MTAG Paralegal Professional Corporation bringing more than 30 years of property assessment and municipal taxation experience to MTAG PPC. He brings extensive Assessment Base Management and consulting experience to the organization having worked on both sides of the Assessment paradigm. Greg specializes in Special Purpose Business Properties including Landfills and Quarries amongst others.

Job Titles:

• Senior Consultant
• CA / Senior Consultant
• Professional Accountant

Professional Accountant with 30 years of experience and expertise in municipal administration, Finance and Taxation Expert knowledge and expertise in the development of Policy, Procedures and Advocacy on behalf on municipalities in areas such as property valuation and Tax Policy Knows the nuances inherent in the culture and political environment under which governments, municipalities, their staff and elected officials operate. Advises MTAG's clients on matters relating to qualitative evaluation and analysis of municipal finance matters such as formation of Tax Policy, new legislative opportunities (e.g.: Small Business Property Class) and atypical matters such s.357 COVID-related assessment appeals John Innes is a Professional Accountant and seasoned senior municipal executive. Before joining MTAG PPC at the end of 2019, he spent 30+ years as a Treasurer, CFO and CAO at a variety of Ontario municipalities. He has worked at both lower-tier and upper-tier municipalities and is expert in all aspects of municipal administration, taxation, assessment valuation, tax policy formation, advocacy, funding, and finance. Innes has also been involved in the formation and administration of Tax Policy since the advent of "10-5-5", at both the lower-tier, upper-tier levels as well as Provincial Working Groups. He has worked closely with AMO and MFOA on issue evaluation and advocacy for municipalities. He coordinated the task force that successfully convinced the previous Provincial Government that it needed to update and amend the valuation methodology for the taxation of landfills in Ontario. His knowledge of the intricacies involved in the relationship between ratios, sub-classes, discounts and their impacts on tax rates and tax burden have resulted in his being asked by the Ministry of Finance and the Municipal Finance Officers Association to speak at several conferences and seminars about topics ranging from fairness of the taxation system to how to measure and quantify the impact of policy decisions on a municipality's budget. Innes sat on the main Special Purposes Business Assessment Review Committee established by the Ministry of Finance and participated in several of its Working Groups. He is currently a member of the MOF Tax Policy and Assessment Working Group, providing advice and recommendations to the Province regarding property tax matters. Innes also understands the culture and political environment under which municipalities, their staff and elected officials operate. Through his connections with senior staff at municipalities, within government (MOF) and at organizations such as AMO, MFOA (and even MPAC), he is able to clarify for and provide direction to clients on matters of interpretation and applicability of the rules and new policy directives issued by the Province and affecting municipalities. This, along with his knowledge of the Municipal Act and its associated regulations, makes him an invaluable asset in achieving positive outcomes for municipalities. Further, Innes is also fully conversant with the requirements and protocols for the drafting of Reports, By-laws and making presentations whether it be to staff, municipal councils, Provincial Tribunals or Courts.

Job Titles:

• Consultant in Property Assessment
• Senior Assessment Consultant, Licensed Paralegal

Paul is a highly accomplished consultant in Property Assessment with more than 30 years of deep and varied experience. His expertise covers numerous facets of Tax Policy, including assessment principles of dormant and declining properties, power generation facilities, international bridges and tunnels and automotive assembly facilities, of which he is recognized as an industry expert. He has in-depth knowledge of the principles applied in assessing properties in Ontario and has a keen ability to translate emerging technologies into beneficial solutions for the assessment industry. He is extremely well versed in managing consulting engagements through their full lifecycle including mediation and arbitration. Paul's decade plus tenure with a major Property Assessment Consulting enterprise culminated in his role as Director of Assessment Consulting Services, a multi-million dollar provincial business. He was responsible for defining roles in and undertaking engagements personally to support municipal tax policy studies. With his background as a paralegal, he was lead consultant for hundreds of high profile municipal assessment appeals. An accredited member of the Institute of Municipal Assessors, a Member of the Professional Land Economists and a fully licensed paralegal with the Law Society of Upper Canada, Paul brings a vast array of professional expertise to represent the interests of Municipalities as both advocate and expert in the Municipal taxation field. More than 30 years of Property Assessment consulting experience in the public and private sector Expert witness in assessment valuations Licensed paralegal with the Law Society of Ontario Former Director of Assessment Consulting Services, Vice President with Derbyshire Property Tax Consultants Limited; President of Tax Base Management Systems Inc.