LEXPERT • December 2015 | www.lexpert.ca | 115
EXPERT WITNESSES
For over 20 years, Brad Rolph has helped multinational companies address their transfer-
pricing issues. Euromoney recognized Rolph as one of Canada's leading transfer-pricing
advisors in its 2013 Guide to the World's Leading Transfer Pricing Advisers. He was the first
economist hired by any accounting firm in Canada to practice transfer pricing exclusively.
Rolph helps his clients plan, implement and defend transfer-pricing policies that strate-
gically optimize tax-efficient supply chains. He has successfully defended transfer-pricing
polices under audit, at appeals and at competent authority. He has also negotiated and
coordinated APAs. He provides litigation support and expert witness reports to law firms
representing clients with transfer-pricing matters. Rolph has served companies based in
Canada, the United States, Columbia, England, Ireland, Finland, France, Germany, Swe-
den, Saudi Arabia, Australia, China and Japan.
As a Forensic Accounting Partner with Grant ornton's Specialist Advisory Services
practice, David Malamed works with clients, helping them understand, investigate and
manage their risk. Malamed has investigated, reported and managed numerous complex
fraud investigations involving both civil and criminal allegations. He is the CPA Maga-
zine's Technical Editor for Fraud and a regular columnist. In 2012 and 2013 Malamed's
column was awarded the Kenneth R. Wilson award. He also works with clients in estab-
lishing and implementing anti-fraud controls that reduce risks and maximize detection of
potential issues. Malamed is a Chartered Professional Accountant, a Chartered Accoun-
tant specializing in Investigative Forensic Accounting, a Certified Public Accountant, a
Certified Fraud Examiner and a Certified Fraud Investigator. Malamed has qualified as an
expert and provided testimony numerous times.
Catherine Tremblay, BComm, DPA, CPA, CA, CBV, ASA, CFF, is a Partner at MNP
and is the firm's National Leader of business valuation and litigation support. She provides
services to public and private companies operating in various industries, as well as to gov-
ernmental authorities. Tremblay has performed numerous business valuations in the con-
text of mergers and acquisitions, litigation support and corporate reorganizations and has
extensive experience in fair value measurement for financial reporting purposes. Tremblay
has authored several articles and given presentations at various conferences on business
valuation and financial topics and has been recognized by the courts as an expert in busi-
ness valuation. She was appointed to the Board of Directors of e Canadian Institute
of Chartered Business Valuators in 2014 and is currently Chair of the Communications
Committee. Tremblay became a Chartered Business Valuator (CBV) in 2002, an Accred-
ited Senior Appraiser (ASA) in 2006 and Certified in Financial Forensics by the American
Institute of Certified Public Accountants in 2014.
Richard M. Wise, FCPA, FCA, FCBV, CA•IFA, FASA, CFF, CArb, Partner, MNP, spe-
cializes in business valuation, damages quantification and cross-border issues. Serves cli-
ents in Canada and US. Accredited in both countries. Graduate, McGill University; Past
President, Canadian Inst. of Chartered Business Valuators; Fellow, Ontario Inst. of CPAs;
International Governor, American Society of Appraisers; Chair, ASA Standards Commit-
tee. Accredited Investigative/Forensic Accountant, CPA Canada and AICPA in US. Has
presented 200+ conference papers in Canada and US. Appointed expert by courts, securi-
ties regulators, Justice Dept., Canada Revenue, Commissioner of Competition, Québec
Financial Markets Authority, Attorney General of Ontario and Chief Justice of Alberta
Court of Queen's Bench. Testified in 190+ cases in Canada and US. Arbitrator's expert
in Air Canada/Canadian Gov't. valuation dispute. Was Special Assistant to Minister of
National Revenue. Recognized as Expert Witness in Tax Litigation, Who's Who Legal:
Corporate Tax 2015. Recipient of Queen Elizabeth II Diamond Jubilee Medal.
Brad Rolph
Grant
ornton LLP
Tel: (416) 360-5021
Fax: (416) 360-4949
Toronto
David
Malamed,
CPA, CA,
DIFA, CPA
(IL), CFE,
CFI, CFF
Grant
ornton LLP
Tel: (416) 360-3382
Fax: (416) 360-4949
Toronto
Catherine
Tremblay,
BComm,
DPA, CPA,
CA, CBV,
ASA,CFF
MNP LLP
Tel: (514) 228-7772
Fax: (514) 861-9446
Montréal
Richard M.
Wise, FCPA,
FCA, FCBV,
CA-IFA, FASA,
CFF, CArb
MNP LLP
Tel: (514) 861-6523
Fax: (514) 861-9446
Montréal
Brad.Rolph@ca.gt.com
david.malamed@ca.gt.com
catherine.tremblay@mnp.ca
Richard.Wise@mnp.ca
