G A R Y B . L E O N A R D CFO MBA, CA (CICA) IFRSCICA In-Depth Tax, CICA In-Depth Advanced CorpReorg Tax,

CICA In-Depth GAAP IFRS, CBV3yr, CFA1, Assoc. Cert. Fraud Examiners

DIRECTOR FINANCE AND ADMINISTRATION CFO Corp Finance Controller VP

“GOAL DRIVEN, RESULTS ORIENTED, HGH PERFORMANCE, DIVERSIFIED PROFESSIONAL DEMONSTRATING BREAKTHROUGH CHANGE, HANDS ON, ATTENTION TO DETAIL

FINANCE AND ADMINISTRATION LEADERSHIP…”garyleonardca@hotmail.com

905-339-4674 Ontario

ACCOUNTING FINANCE AND ADMINISTRATIONwith extensive and diversified experience in customer service

marketing oriented, manufacturing, distribution businesses and resource industries.In- depth expertise in:

Financial IFRS GAAP Accounting and Reporting

Management Accounting and Costing

Accounting systems, JDE advanced accounting systems, online budget and forecasting and EssBase systems

External year end audit Internal management and

disclosure controls Corporate Policies Process procedure flow

improvements and cost savings

Human Resources, policies and benefits

Banking, Treasury, Financing and Cash Flow

Strategic planning, budgeting and forecasting

Tax filing, compliance and special projects, year –end taxes, ITC, SR&ED, Flow-Through Shares

Tax Accounting, FIT Assets/Liabilities

Business Valuations, pricing, weighted average cost of capital

Business and Financial Analysis

Government Grants, IRAP Financial Analysis and Special

Reports Information Technology

Systems Management & Project Implementation

Accounting finance department leadership and operations

Project Management Legal and litigation, forensic

and investigative accounting PACM, procurement and

contract management Mergers and Acquisitions,

pricing, tax, implementation and due diligence

Financial Disclosure and Reporting- Public TSX SEDAR, MD&A, Information Circular, Annual Meetings and Annual Reports

IPO Prospectus, RTO, CPC , Public Listings $100,000,000 public and Private Placements

Investor and Board Relations, Shareholder Agreement

K E Y P R O F E S S I O N A L H I G H L I G H T S1. FINANCE, ADMINISTRATION, IT and ACCOUNTING : extensive finance, IT, administration, HR and

accounting management experience and strategic achievements in manufacturing, distribution and marketing oriented organizations, including mid sized as well as prominent Canadian and international organizations.

2. FINANCE, ADMINISTRATION, IT and ACCOUNTING: LEADERSHIP with significant responsibilities and team leadership covering all accounting and administration areas including financial GAAP IFRS accounting, costing, budgeting and forecasting, IT accounting systems, payroll HR and accounting operations.

3. PROFESSIONAL COMPETENCIES : extensive experience and CICA In Depth expertise with strong professional accounting capabilities and broad finance and administration background.

4. DYNAMIC CHANGE AGENT CFO : goal driven, results oriented and diversified, with strong management skills, hands on and attention to detail

B A C K G R O U N D E X P E R I E N C E A N D A C H I E V E M E N T S

Dynamic change agent and senior financial executive with a CHARTERED ACCOUNTANT designation and over 15 years’ experience as a CFO, Director of Finance and corporate controller

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roles including significant achievements in progressive, fast paced, entrepreneurial and changing organizations. Diverse and talented organizational strategist, with a passion for finance, marketing and operations. Resolves complex issues and builds long-term strategic alliances with strong and engaging leadership style. Respected for leadership and coaching skills in empowering team members and creating a functioning, productive and rewarding work environment. Resourceful, insightful, creative and innovative problem solver with proficiency for business development

F I N A N C E A N D A D M I N I S T R A T I O N 2007-Present CFO DIRECTOR FINANCE VP / Corp Controller – L O N G T E R M C O N T R A C T S

Manufacturing / Resource Sector/ Distribution / Marketing:

FINANCE AND ADMINISTRATION: Corp Controller rolesONEX CORPORATION sub Husky Manufacturing Company, Plastics, Consumer Products, Manufacturing Production Equipment: public company corporate takeover; interim Controller, Corporate Finance Accounting and Administration roles: 8 moManufacturing company operating in international markets with $1,000,000,000 in revenue.

SIGNIFICANT financial global reporting and analysis with fast paced turnaround SEDAR public reporting deadlines. IFRS Financial reporting and monthly financial statements Annual Corporate Plan/Budget Quarterly Forecasts Quarterly Financial Reporting Consolidated Financial Disclosure Annual External Audit/Year end Financial Analysis Regulatory, statutory and government reporting

SIGNIFICANT change accomplishments in reorganizing restructured Global IT Budget and process for final CEO/Board approval and new public financial disclosure requirements relating to new ONEX Corporate [OCX tsx] ownership.

AUTOMOBILE / MARINE Inc Dealer Retail and Distribution, consumer, automotive, marine: operational and corporate reorganization, financial reporting, bank financing/reporting, planning/forecasts: 8 mo

SIGNIFICANT re-organizational change in staffing, accounting, finance, and administrative needs in new turn around situation and cost containment.

SIGNIFICANT accomplishments in: establishing new staffing, management reporting systems financial reporting planning and forecasting financial analysis re-financing and bank relations corporate re-org structure planning year end audit issues business re-organization corporate tax

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PROGRESSIVE MOULDED PRODUCTS Ltd / Conway Dunleavy, Detroit Consultants, for GENERAL MOTORS: manufacturing, automotive: special project: 8 mo management reporting cash flow job cost reporting company wind down under Chapter 11 protection customer and vendor due diligence information financial accounting and reporting system improvements

CFO DYNAMIC CHANGE AGENT: NORDX Ltd Manufacturing and Distribution, resource sector, mining, PAE public company:high turn around growth, finance, accounting, public company listed SEDAR reporting, HR, IT, reorganization, internal control system and procedures: 15 moSignificant achievements in establishing accounting, finance, policies and administrative needs in strategic turn around and growth organization, with 45% increase in revenue, 99% increase in operating income and 72% increase in after tax earning per share in one year, requiring new systems and policies and procedures for high growth and cost containment, significant gross margin and net margin improvements which resulted in significant return on equity and corporate value/capitalization.

SIGNIFICANT organizational change accomplishments in: establishing new systems and policies and procedures for high growth and cost

containment significant gross margin and net margin improvements establishing head office accounting, finance and administration in Toronto for

manufacturing and distribution company operations in Northern Ontario in mining and construction industries

organizational finance and long term bank funding administration and IFRS convergence accounting improvements and achievements in all

areas including process and procedures improved and timely financial reporting and costing IT accounting and office systems monthly and quarterly public SEDAR reporting/MD&A, press releases Annual Report and Annual Meeting BOD Information Circular HR policy and benefits Internal control procedures new equity financing Scientific Research and Experimental Development [SRED] Investment Tax Credits [ITC] Government Grant and IRAP funding bank relations and financing new distributorship and importing agreement Letter of Credit and operating line agreements new manufacturing equipment investment and related production process project

management develop forecasting and budget model system and process, cash flow Payroll and GST audits, credit and collections Securities compliance reporting and relations new GAAP/IFRS accounting requirements

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CSA and Securities Act National Instrument [NI] disclosure

ERNST YOUNG CHARTERED ACCOUNTANTS , consulting: resource sector, mining, public company:

special project MD&A GLOBAL consolidations foreign exchange public GAAP IFRS updates and disclosure cash flow BOARD of DIRECTORS reporting financial analysis GLOBAL budgets and forecasts public company SEDAR reporting financial accounting year-end income tax tax accounting FIT Deferred Tax Assets/Liabilities year-end audit and financial statements public GAAP IFRS disclosure

CFO DYNAMIC CHANGE AGENT: VP FINANCE AND ADMINISTRATION 2004-2007GLOBAL FINANCE MANAGEMENT Inc: (Bay Street): STA Resource Inc, GEL Ltd , resource sector, mining, public companies: new systems; re-organization and startup; going public IPO/CPC, public company SEDAR reporting:BDO CHARTERED ACCOUNTANTS – accounting, audit, tax, finance, IPO Prospectus: 10 moSIGNIFICANT accounting, finance, IT and administration accomplishments and achievements provided to a number of national and international organizations in financial, cost and management accounting, IT hardware, software and systems, budgeting, planning, HR, tax, banking relations, engineering public SEDAR report filings and going public prospectuses.

SIGNIFICANT dynamic accomplishments in re-organizational change, finance accounting and IT, including setting up head office finance, administration, accounting IT systems and accounting operations in Toronto for a number of (10) international global organizations. Accounting operations management, budgeting and auditing requirements. Financial and management cost accounting and reporting system design improvement and

implementation. Accounting IT system design improvement and implementation. Special projects relating to finance and administration, taxation and legal issues. Special projects, reorganization and international accounting head office and systems setup,

conversion and migration. Internal audit internal controls and year end statutory audit. Litigation and legal issues, taxes: corporate and commodity. Special regulatory accounting and public SEDAR filings for ongoing quarterly/annual f/s and

MD&A disclosure requirements and security stock exchange listings. Special regulatory accounting and public Prospectus, IPO filings. Flow through shares

C O R P O R A T E D I R E C T O R F I N A N C E [ C F O ]W O R L D V I S I O N - F A S T P A C E D H I G H G R O W T H , C U S T O M E R S E R V I C E

M A R K E T I N G O R I E N T E D 1998-2004

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World Vision Canada is a major fast paced, high growth, customer and global service oriented organization, with mass marketing focused business npo revenue of $400,000,000. It operates within a 2 billion dollar GLOBAL organization in the service sector which offers international social services, medical supplies and hospital equipment and aid.

SIGNIFICANT achievement in bringing new accounting systems to the organization through a six times revenue growth and change in seven years and implementation of new finance and administrative policies and procedures, process improvement and cost savings as well as GLOBAL FINANCE restructuring task force. ACCOUNTING FINANCE AND ADMINISTRATION primary financial operating responsibility to

ensure the overall accounting, financial administration to the customer services marketing organization, provide strategic management information and systems, and provide strong accounting management.

The main areas of activity include financial reporting, budgeting and forecasting, financial information systems, finance functions and all financial accounting operations including purchasing and contract management and payroll.

Finance and Accounting Department leadership, Financial/Management Cost Accounting, Customer service needs, IT Department management and leadership, Payroll operations, HR/Personnel issues, Company Benefits, Insurance, Budgeting and forecasting/annual and strategic plans, Banking relationships, Auditing: internal controls and external audit, Contract management (including PACM), P&L design and reporting for sales lines, new products for the marketing department, Corporate Legal issues, Cash flow management and cash position reporting, Accounts Payables and Cash Disbursements management, Finance and borrowing/financing, foreign exchange and hedging, Company commitments and leases, Capital Expenditures [including IS Department]

Special projects including areas such as competitive analysis, project management design, financial accounting systems redesign, organizational leadership seminars and staff orientation, risk management issues and responses, international GLOBAL treasury foreign exchange task force, activity based costing (ABC) financial accounting system design, on-line budgeting, financial projection and forecasting system design.

Provide human resource planning and development for the organizational financial management. Leadership seminars.

Provide cross functional input or leadership over all organizational financial policies and procedures including administrative policies, annual operating plan budgets and guidelines, cash management, foreign exchange futures and option contracts, financial and management information systems and reporting for operating and strategic decision making.

CFO DIRECTOR FINANCE ACCOUNTING AND ADMINISTRATION - contract 1994-1998PRRI RESOURCE INDUSTRIES Inc - E N E R G Y

PUBLIC CHARTERED ACCOUNTANT, BDO / PKFHill - C O N T R A C T , D I V E R S I F I E D A C C O U N T I N G

ACCOUNTING FINANCE AND ADMINISTRATION positions and contract financial management provided in a broad range of areas including controller/CFO responsibilities, business acquisitions and financing, business valuation, specialized financial analysis, litigation accounting and corporate tax reorganization and restructuring. Accounting Finance and Administration (CFO) contract positions in service and manufacturing

sectors (PRRI resource/energy). Financial, administration and accounting operations management, financial accounting and

management reporting, internal controls and audit. Corporate finance and restructuring relating to financing and in depth tax, business valuation,

corporation purchase and sale merger acquisition agreements and negotiations.

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Consulting, expert reports, expert opinion and expert evidence presented in court in significant litigation court cases.

Advice and negotiations relating to corporate refinancing with major banks and lending organizations.

Contract projects with major international Chartered Accountant firms. Business Valuation seminars and articles.

D O M T A R I N C . - S I G N I F I C A N T C A N A D I A N M A N U F A C T U R I N G C O M P A N Y 1990-1994DIRECTOR FINANCE ACCOUNTING AND ADMINISTRATION CFODomtar Inc. is a major publicly held 2 billion dollar international consumer paper products marketing and manufacturing company with operating in Canada and the USA with over 20,000 employees. Products include fine papers, corrugated packaging, specialty chemicals, Sifto Salt, housing and building products including wallboard, arborite and insulation. DIRECTOR (CFO) FINANCE AND ADMINISTRATION responsible for the finance and

accounting operations of the Domtar Pulp and Paper Group with five pulp mill manufacturing locations and annual sales revenue of over $500 million. Responsibility over complete accounting and financial organization including financial and cost accounting, financial analysis and budgeting, credit and MIS departments.

Develop, formulate and co-ordinate strategic five year plans; annual budgets; monthly and quarterly forecasting and business performance reviews; strategic competitive analysis; costing systems; MIS systems; credit; capital budget and expenditure approvals ($20 million annually); financial analysis (cash flow DCF); business acquisitions; administration policy; accounting and management internal controls; accounting policy; taxes; management information systems; administrative effectiveness and efficiency; organizational design; departmental strategic direction; leadership vision and development of professional personnel; effective staff management, goal setting and performance appraisals.

Corporate policy and procedures; financial management and operational audit reviews (Director of Internal Audit) professional staff of 20); Corporate and Group acquisitions; management information and costing systems; special projects and reports to Board of Directors; MIS policy and procedures.

OWNER ELECTRONIC BUSINESS 1988-1990$10,000,000 Consumer Products Company Importing, Distribution and Retail of electronics including Panasonic Technics, Kenwood, Yamaha, Pioneer. home and car audio equipmentEmerson Electric Inc, Corporate Finance and Administration

Price Waterhouse / BDO, Chartered Accountant

PROFESSIONAL QUALIFICATIONS AND EDUCATION

Professional Development Courses, 1994-presentLeadership, ABC Costing, CICA Update Tax and Accounting Courses, Balanced Scorecard, HR/Therapy/EI

CICA In-Depth Tax, 1996, Canadian Institute of Chartered Accountants

CICA Advanced Corporate Reorganization, 1997, Canadian Institute of Chartered Accountants

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CICA In-Depth IFRS GAPP, CICA Canadian GAAP and ICAEW International GAAP Financial Accounting and Reporting

CBV3yr, Certified Litigation Accountant, Business Analyst and Valuator

CFA1yr, Financial Analysis

Chartered Accountant, C.A., Canadian Institute of Chartered Accountants (Ontario)

McGill/Tyndale, Masters

Wilfred Laurier University, Bachelor, Business Administration

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