The LCO wishes to recognize the following organizations and individuals, who either made submissions or provided substantial information during the course of this project:


  1. Accountability Research Corporation
  2. The Advocates Society
  3. Association of Municipalities of Ontario
  4. British Columbia Investment Management Corporation
  5. Canadian Public Accountability Board
  6. Certified Management Accountants of Ontario
  7. J. Rob Collins, Blake, Cassels & Graydon LLP, on behalf of the ICAO and “the large accounting firms”Consulting Engineers of Ontario
  8. Wayne D. Gray, McMillan LLP (Submission made in his personal capacity)
  9. Richard Hardingham, Consultant
  10. Institute of Chartered Accountants of Ontario
  11. Professor Eric Knutsen, Faculty of Law, Queen’s University
  12. Ontario Bar Association
  13. Ontario Society of Professional Engineers
  14. Ontario Trial Lawyers Association
  15. Richard Snyder, CA
  16. Sutts, Strosberg LLP


Joint and Several Liability Roundtable Attendees

(Co-organized with the Hennick Centre for Business and Law, York University)


  1. Philip Anisman
  2. James Baillie, Torys LLP
  3. Rod Barr, Institute of Charted Accountants of Ontario
  4. Jeff Berryman, University of Windsor, Faculty of Law
  5. James Blake, McLean & Kerr LLP
  6. Robert Boulton, The Canadian Institute of Charted Business Valuators
  7. Terry Burgoyne, Osler
  8. Christie Clark, Pricewaterhouse Coopers Canada
  9. Rob Collins, Blakes, Cassels & Graydon LLP
  10. Judy Cotte, Canadian Coalition for Good Governance
  11. Allen Doppelt, Ministry of Government and Consumer Services
  12. Alan D’Silva, Stikeman Elliott
  13. Ken Fredeen, Deloitte
  14. Harold Geller, Doucet McBride LLP
  15. Wayne Gray, McMillan LLP
  16. John Gregory, Ministry of the Attorney General – Policy Division
  17. Richard Halpern, Thomson Rogers
  18. Merv Hillier, Certified Management Accountants of Ontario
  19. Victoria Hughes, Blakes, Cassels & Graydon LLP
  20. Bernie Keim, Certified General Accountants of Ontario
  21. Ken Kivenko, Kenmar Associates
  22. Dimitri Lascaris, Siskinds LLP
  23. Jon Levin, Fasken Martineau
  24. Saskia Martini-Wong, Consulting Engineers of Ontario
  25. Doug McLarty, McLarty & Co. LLP
  26. Wayne McLeod, Institute of Corporate Directors
  27. John Murray, Institute of Charted Accountants of Ontario
  28. Andrew Murray, Ontario Trial Lawyers Association
  29. Carol Oitment, Ministry of Health Promotion – Recreation Unit
  30. Michael Padfield, Ontario Teachers’ Pension Plan Board
  31. Al Rosen, Rosen & Associates
  32. Peter Sahagian, KPMG
  33. Wilma Schreuders, Consulting Engineers of Ontario
  34. Howard Simmons, Simmons Da Silve & Sinton LLP
  35. Jordan Solway, Munich Reinsurance Company of Canada
  36. David Street, Lerners LLP
  37. Jamie Trimble, Hughes Amys LLP
  38. Thomas Warner, Institute of Charted Accountants of Ontario
  39. Garry Watson, Osgoode Hall Law School
  40. Arlene Wolfe


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