Gregory E. Frattaroli, Bcom Email & Phone Number

Toronto, Ontario, Canada

EXEMPLAR Inc. invents and commercializes innovative consumer products:- 2015 to present: JV partnership with Dr. Darren Tan to sell instructions for building proprietary LEGO MOCs.- Sep 2019 to Apr 2020: Commission to build the proprietary "MiG-31 Firefox" LEGO MOC (of a fictional Soviet interceptor aircraft) for a private collector.- 2010 to Mar 2019: Developed a research paper, culminating in the Amazon KDP publication of a paperback entitled: "Blackjack 101: Basic & Advanced Strategies".- 2003 to 2007: Campaign to trademark, and find a JV partner to commercialize, "Julie's Hot Stuff" (a field-tested, proprietary spicy food condiment).- 2001 to 2007: Campaign to invent, patent, and find a JV partner to commercialize, two field-tested prototypes of the "Mock-1 (electronic) Anti-Theft Device" for a motor vehicle.

Toronto, Ontario, Canada

- Oversaw a team of senior AU-4 auditors responsible for conducting Domestic, International and Aggressive Tax Planning (ATP) income tax audits of Canada’s largest multinational corporations.

Toronto, Ontario, Canada

[Two-stage acting assignment from Oct/2013-Jan/2014 and Jun/2015-Aug/2015]- Oversaw 39 staff (6 MG-5 direct reports and 33 AU-4/3 indirect reports) responsible for conducting International and ATP income tax audits of Canada’s largest multinational corporations.- Approved General Anti-Avoidance Rule (GAAR) referrals, and reassessments >$5M.- Liaised with Industry Specialists to discuss high-profile industry technical issues.

Toronto, Ontario, Canada

- Oversaw 6 AU-4/3 direct reports responsible for conducting ATP income tax audits of Canada’s largest multinational corporations.- Developed staff by providing ATP technical advice, critiquing their audit techniques and reports, and assessing their work performance.

Toronto, Ontario, Canada

- Oversaw a $30M budget and 56 staff (9 MG-5/AU-5 direct reports and 47 AU-4/3 indirect reports), dispersed over 3 offices, responsible for conducting GST/HST audits of Canada’s largest multinational corporations.- Liaised with HQ, the Region, and Industry Specialists to administer billion-dollar audits of the insurance industry’s new “Loading” tax.- Developed a strategic Work-Plan to identify the highest-risk audits.- Developed an Action Plan to strengthen staff’s industry technical expertise.

Toronto, Ontario, Canada

- Oversaw various audit teams of 9 - 11 AU-3/2/1 direct reports responsible for conducting income tax and GST audits of small-medium Canadian corporations, partnerships, and proprietorships.- Developed staff by risk assessing their audits, providing tax technical advice, monitoring their work-in-progress, critiquing their audit findings and reports, and assessing their work performance.

Toronto, Ontario, Canada

- Oversaw an audit team of 10 AU-1/SP-6/5 direct reports responsible for processing CT23 Ontario corporate income tax adjustments. My team achieved 128% of production budget (#2-ranked team nationally).- Developed National “audit quality assurance” client service protocols, after having identified quality deficiencies and systemic root causes.- Developed and conducted job training seminars for Desk Audit teams.

Toronto, Ontario, Canada

- Conducted income and capital tax audits of Canada’s large corporations.- Developed customized audit plans, tailored for specific industries, to identify audit risk and maximize audit efficiency.- Investigated and researched abuses of complex corporate tax issues involving: acquisitions of control; amalgamations and wind-ups; international tax and ATP; capital tax; income vs. capital account transactions; debtor’s gain on settlement of debt; rollovers; etc.- Conducted meetings with Tax Managers and external professional accounting and legal representatives, to elicit information, explain audit results, consider alternative viewpoints and negotiate complex settlements.

Toronto, Ontario, Canada

- Conducted income tax audits of medium-size corporations including: manufacturers, wholesalers, retailers, real estate developers, securities dealers, professionals, etc.- Accepted a 6-month developmental assignment with Appeals.- Accepted a 3-month developmental assignment as an A/MG-5 Team Leader.

Toronto, Ontario, Canada

- Accepted a developmental assignment to serve on the Fairness Committee, to administer highly sensitive and contentious “taxpayer relief” requests made pursuant to the new “Fairness Package” legislation.

Toronto, Ontario, Canada

[AU-2 Tax Auditor from May/1997-Dec/1997 & AU-1 Tax Auditor from Jan/1993-May/1997]- Conducted income tax audits of small-to-medium-size corporations, partnerships, and proprietorships.

Toronto, Ontario, Canada

- Reviewed and re-assessed T1 income tax adjustments.

Toronto, Ontario, Canada

- Procured an IT consulting contract with Ontrak Business Furnishings Inc. that involved customizing off-the-shelf software to automate the job-proposal, -purchasing, -costing and -invoicing functions.

Markham, Ontario, Canada

[Two summer internships from May-Aug/1989 & May-Aug/1990]- Audited the Medical Systems Division’s management system to control its National inventory of CT scanners, x-ray guns, and ultrasound machines and probes. Extensive errors were identified and corrected as part of the conversion from an antiquated manual to electronic system.

Verified Certificate, Computer Science, 100%

MOOC: CS50x, Harvard University's intro to computer science and programming. Topics include: abstraction, algorithms, data structures.

Verified Certificate, Corporate Finance, 94%

MOOC: CORPFIN1x (Introduction to Corporate Finance). Gain an understanding of time-honoured financial concepts, and how these can be.

Bachelor Of Commerce: Specialist: Commerce & Finance; Major: Economics; Minor: Political Science, Business

Ontario Scholar (Honours High School Graduation Diploma), Studies: Math (Calculus, Algebra, Rel. & Functions), Physics (Scholarship Level), English, French

Activities and Societies: Tennis team Fast-tracked - completed 5-year program in 4 years.