Jason Heinmiller, CPA, CGA, Partner Baker Tilly SK LLP After completing his undergraduate degree at Carleton University, Ottawa in 2002, Jason worked at a regional firm in Southern Ontario, where he articled for four years. He joined Baker Tilly SK LLP in 2006. Jason obtained his accounting designation in 2007, became a Principal in 2010, and a Partner in 2018. He completed the In-Depth Tax Course in 2013 and focuses his practice on owner-manager taxation issues, including business reorganizations. He speaks at various seminars and events on succession planning and other taxation matters. His ability to explain tax and accounting concepts in a relatable manner is a talent he honed while teaching at the local college, volunteering with the local theater group, and previously working as a radio disk jockey. Jason will be presenting on the The Many Faces of Preferred Shares Preferred shares find their way onto the balance sheet of many farm corporations; but, what are they? Why are some only worth $1 and why do other balance sheets show a huge number for their preferred shares? Why do we sometimes see preferred shares as a liability and sometimes as an equity? This short session will help remove the wool from the eyes of financial statement readers, and help them better understand a company’s financial position. |