Earl Viner
LL.B., H.B.A..Earl Viner was KPMG's National Practice Leader for SR&ED. His broad tax experience includes over 19 years of preparing SR&ED investment tax credit claims for both large and small clients. He is currently a senior partner in the firm of Bateman Viner R&D Tax Specialists. Prior to joining Gary Bateman, Earl was the President of the Consulting and Tax Structuring Division of SRnED Limited.
Earl and his staff have prepared claims in the tens of millions of dollars for a wide range of industries including manufacturing, real estate, financial institutions, food and consumer products, telecommunications, publishing, software, hardware and biotechnology/pharmaceutical.
Earl has presented papers and given seminars on SR&ED topics and related matters, both inside and outside of KPMG including seminars on reducing taxes and understanding SR&ED tax credits. He has been a tutor for the Canadian Institute of Chartered Accountants In-Depth Tax Course and the tax section of the Canadian Bar Association. Earl has been a speaker at seminars presented by The Canadian Tax Foundation, Omnium, The Toronto Biotechnology Initiative, Federated Press, Infonex, Institute for International Research, Canadian Management Tax Conference and the Canadian Bar Association's annual conference. He has co-authored the book Canada's Scientific Research and Experimental Development Program - A Practical Guide published by CCH Canada Ltd. He has also sat on the committee which was consulted by Finance regarding contract payments and other SR&ED issues including the SR&ED Advisory sub-committee set up to suggest Guidelines for Dispute Resolution. He is currently assisting CRA on both the Biotech committee and as a facilitator in training CRA staff and outside clients at both CRA SR&ED Tax Credit Workshops Designed for the Chemical Industry (second year).