Tax Optimization for Early Career Pharmacy Professionals




Register now for the OPA’s in-demand session featuring insights from leading accountants of McCarney Group LLP. 

Tax experts Scott Cloutte and Lloyd Mogul consider the unique qualities of the pharmacy profession from a tax perspective. You don’t want to miss this valuable expertise in highlighting critical aspects of tax reporting for early career pharmacy professionals and understanding how to optimize your approach! 

This customized business-focused session covers: 

  1. T4s and managing multiple employers
  2. Tax Withholding Forms for relief shifts from multiple employers 
  3. Canada Revenue Agency’s role in assessing employee vs contractor 

Sponsored By:

November 7

Monday at 7:00 p.m.


Lloyd Mogul, Partners, McCarney Group LLP

Lloyd Mogul, Partners, McCarney Group LLP

Lloyd has 39 years of public accounting and private industry experience. He is a Partner in the accounting firm McCarney Group LLP. He manages a large portfolio of clients in a diverse group of industries, overseeing all aspects of client service.

During his time in private industry, he managed the finances of a leading microbrewery in Ontario. His time there gave him a unique insight into the issue clients face as he has faced many of the same challenges and obstacles.

In addition to his assurance practice, Lloyd provides clients with management advisory services in finance management and operational matters, as well as succession planning. He works on due diligence projects and assists clients with the tax structuring on the purchase and sale of businesses.

He has a Bachelor of Commerce from the University of Toronto and qualified as a Chartered Accountant in 1986. He is active in the community and has served on the Board of many charitable organizations including the Ontario Neurotrauma Foundation and the Brampton and Caledon Community Foundation.
Heather’s insurance defence litigation practice includes defending negligence claims including motor vehicle liability claims which vary in scope from maintaining threshold defence positions to managing complex and catastrophic personal injury claims.  Her defence practice also includes claims against daycares, long-term care facilities, private schools as well as professionals such as pharmacists, teachers, physiotherapists, nurses, and psychotherapists. 

Her administrative law practice includes advocacy before tribunals such as Workplace Safety and Insurance Appeals Tribunal (WSIAT), Criminal Injuries Compensation Board (CICB), and the Human Rights Tribunal (HRTO).  She frequently acts for pharmacists before their regulatory College in both ICRC and Discipline proceedings.

Heather also acts as independent legal counsel to the Registered Insurance Brokers of Ontario (RIBO).   RIBO regulates the licensing, professional competence, ethical conduct, and financial obligations of its insurance broker members. 

Scott Cloutte, Partners, McCarney Group LLP

Scott Cloutte, Partners, McCarney Group LLP

Scott has over 17 years of experience in Taxation. He started his career in KPMG Toronto’s tax practice and split his time between International Executive Services (IES) and Information, Communications and Entertainment (ICE) practice groups for 7 years.

He then transitioned to KPMG’s Enterprise tax practice where he spent 6 years developing his expertise in tax planning and advisory for owner-managed businesses across many different industries.

He left KPMG in 2014 and now heads the tax group at MG where he focuses solely on owner-managed businesses and individuals and provides a wide-range of tax advisory services to MG’s diverse client base.

Scott has a Bachelor’s of Commerce Degree from the University of Victoria. When he is not assisting clients, Scott is playing hockey or golf and is also engaged in the community as a coach for youth soccer and various other community and charity events that include volunteering and fundraising.