Colin Pendrith Partner, Cassels Brock & Blackwell LLP Scotia Plaza 2100-40 King St. W., Toronto, Ontario M5H 3C2
Mark E. Penfold Lawyer, Penfold, Mark, Professional Corporation 49 Queen St. N., Bolton, Ontario L7E 1C1
James Pendergast Senior Managing Associate, Rosen & Associates Tax Law Suite 803 375 University Ave., Toronto, Ontario M5G 2J5