CITATION: Chartered Professional Accountants of Ontario v. Gujral, 2019 ONCJ 859  
DATE: November 29, 2019  
IN THE MATTER OF  
the Chartered Professional Accountants of Ontario Act, 2017,  
S.O. 2017, c. 8, Sched. 3,  
the Certified Management Accountants Act, 2010, S.O. 2010, c. 6, Sched. B,  
and the Chartered Accountants Act, 2010, S.O. 2010, c. 6, Sched. C.  
Between  
Chartered Professional Accountants of Ontario  
prosecutor  
and  
Joginder Singh Gujral  
defendant  
Ontario Court of Justice  
Brampton, Ontario  
Quon J.P.  
Reasons for Judgment and rulings on Charter Applications  
Charges:  
8 counts:  
Between March 1, 2017 and June 30, 2018 at the City of Brampton:  
(1) taking or using designations or initials or a description implying that he is a Certified Management  
Accountant, or otherwise holding himself out as a Certified Management Accountant, while not being a  
member of the Certified Management Accountants of Ontario, contrary to section 26 of the Certified  
Management Accountants Act, 2010 (2 counts);  
(2) taking or using designations or initials or a description implying that he is a Chartered Accountant, or  
otherwise holding himself out as a Chartered Accountant, while not being a member of the Institute of  
Chartered Accountants of Ontario, contrary to section 27 of the Chartered Accountants Act, 2010 (2  
counts);  
(3) taking or using designations or initials or a description implying that he is a Chartered Professional  
Accountant, Chartered Accountant, Certified Management Accountant, or Certified General Accountant,  
or otherwise holding himself out as a Chartered Accountant, while not being a member of the Chartered  
Professional Accountants of Ontario, contrary to section 29 of the Chartered Professional Accountants  
of Ontario Act, 2017 (3 counts);  
(4) practising as a Chartered Professional Accountant while not a member of the Chartered Professional  
Accountants of Ontario, contrary to section 29(1)(d) of the Chartered Professional Accountants of  
Ontario Act, 2017 (1 count).  
Trial held:  
Judgment released:  
September 11, 2019.  
November 29, 2019.  
1
Counsel:  
Andrew Faith and Madeline Brown, Polley Faith LLP, counsel for the Chartered  
Professional Accountants of Ontario.  
Joginder Singh Gujral, unrepresented.  
Cases Considered or Referred To:  
Alberta v. Hutterian Brethren of Wilson Colony, [2009] S.C.J. No. 37 (S.C.C.).  
Black v Law Society of Alberta, [1989] 1 S.C.R. 591 (S.C.C.).  
Canada (Attorney General) v. JTI-Macdonald Corp., [2007] S.C.J. No. 30 (S.C.C.).  
Canadian Broadcasting Corp. v. Canada (Attorney General), [2011] S.C.J. No. 2 (S.C.C.).  
Canadian Egg Marketing Agency v. Richardson, [1998] S.C.J. No. 78 (S.C.C.).  
Carter v. The Queen, [1986] S.C.J. No. 36 (S.C.C.).  
Charkaoui v. Canada (Citizenship and Immigration), [2007] S.C.J. No. 9 (S.C.C.).  
Corbiere v. Canada (Minister of Indian and Northern Affairs, [1999] S.C.J. No. 24 (S.C.C.).  
Dunmore v. Ontario (Attorney General), [2001] 3 S.C.R. 1016 (S.C.C.).  
Egan v. Canada, [1995] S.C.J. No. 43 (S.C.C.).  
Ford v. Quebec, [1988] S.C.J. No. 88 (S.C.C.).  
Godbout v. Longueuil (City), [1997] S.C.J. No. 95 (S.C.).  
Gosselin v. Quebec (Attorney General), [2002] S.C.J. No. 85 (S.C.C.).  
Harper v. Canada (Attorney General), [2004] S.C.J. No. 28 (S.C.C.).  
Irwin Toy Ltd. v. Quebec (Attorney General), [1989] S.C.J. No. 36 (S.C.C.).  
Ktunaxa Nation v. British Columbia (Forests, Lands and Natural Resource Operations), [2017] S.C.J. No.  
54 (S.C.C.).  
Lalonde v. Canada (Attorney General), [2016] O.J. No 6318 (Ont. C.A.) per Doherty, Blair and Epstein  
JJ.A.  
Lavigne v. Ontario Public Service Employees Union, [1991] 2 S.C.R. 211 (S.C.C.).  
Lavoie v. Canada, [2002] S.C.J. No. 24 (S.C.C.).  
Law v. Canada (Minister of Employment and Immigration), [1999] S.C.J. No. 12  
Law Society British Columbia v. Andrews, [1989] S.C.J. No. 6 (S.C.C.).  
2
Law Society of British Columbia v. Trinity Western University, [2018] S.C.J. No. 32 (S.C.C.).  
Law Society of Upper Canada v. Skapinker, [1984] 1 S.C.R. 357 (S.C.C.).  
Little Sisters Book and Art Emporium v. Canada (Commissioner of Customs and Revenue), [2007] S.C.J.  
No. 2 (S.C.C.).  
M. v. H., [1999] S.C.J. No. 23 (S.C.C.).  
McKinney v. University of Guelph, [1990] S.C.J. No 122 (S.C.C.).  
Miron v. Trudel, [1995] S.C.J. No. 44 (S.C.C.).  
Montréal (City) v. 2952-1366 Québec Inc., [2005] S.C.J. No. 63 (S.C.C.).  
Mounted Police Association of Ontario v. Canada (Attorney General), [2015] S.C.J. No. 1 (S.C.C.).  
Multani v. Commission scolaire Marguerite-Bourgeoys, [2006] S.C.J. No. 6 (S.C.C.).  
Nova Scotia (Attorney General) v. Walsh, [2002] S.C.J. No. 84 (S.C.C.).  
Professional Institute of the Public Service of Canada v. Northwest Territories (Commissioner), [1990]  
S.C.J. No 75 (S.C.C.).  
Ramsden v. Peterborough (City), [1993] S.C.J. No. 87 (S.C.C.).  
R. c. Ketchate, [2019] J.Q. no 2440 (Que. C.A.).  
R. c. Québec, [2001] R.J.Q. 2590 (Que. C.A.).  
R. v. Askov, [1990] S.C.J. No. 106 (S.C.C.).  
R. v. Babos, [2014] S.C.J. No 16 (S.C.C.).  
R. v. Big M Drug Mart Ltd., [1985] S.C.J. No. 17 (S.C.C.).  
R. v. Butler, [1992] S.C.J. No. 15 (S.C.C.).  
R. v. Cancor Software Corp. (1990), 74 O.R. (2d) 65 (Ont. C.A.), per Blair and McKinlay JJ.A. and Craig  
J. (ad hoc).  
R. v. Cisar, [2014] O.J. No 952 (Ont. C.A.), per Hoy A.C.J.O., Rosenberg and Sharpe JJ.A.  
R. v. Cody, [2017] S.C.J. No. 31 (S.C.C.).  
R. v. Delaronde, [1996] Q.J. No. 535 (Que. C.A.), aff’d [1997] S.C.J. No. 8.  
R. v. Edwards Books and Art Ltd., [1986] S.C.J. No. 70 (S.C.C.).  
R. v. Elliott, [2003] O.J. No 4694 (Ont. C.A.), per Rosenberg, Moldaver and Simmons JJ.A.  
R. v. F.J.H., [1993] A.J. No. 7 (Alta. C.A.).  
R. v. Furtney, [1991] S.C.J. No. 70 (S.C.C.).  
R. v. Francey, [2002] O.J. No 2773 (Ont. C.J.), per Duncan J.  
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R. v. Heit, [1984] S.J. No. 209 (Sask. C.A.).  
R. v. Jones, [1986] S.C.J. No. 56 (S.C.C.).  
R. v. Jordan, [2016] S.C.J. No 27 (S.C.C.).  
R. v. Kapp, [2008] S.C.J. No 42 (S.C.C.).  
R. v. Keegstra, [1990] S.C.J. No. 131 (S.C.C.).  
R. v. Kutynec, [1992] O.J. No 347 (Ont. C.A.), per Brooke, Finlayson and Doherty JJ.A.  
R. v. Milani, (2014) 120 O.R. (3d) 641 (Ont. C.A.), leave to appeal to S.C.C. refused, 36095 (15 January  
2015).  
R. v. Morin, [1992] S.C.J. No. 25 (S.C.C.).  
R. v. Oakes, [1986] S.C.J. No. 7 (S.C.C.).  
R. v. Pontes, [1995] S.C.J. No. 70 (S.C.C.).  
R. v. Ryback (1996), 105 C.C.C. (3d) 240 (B.C.C.A.).  
R. v. Sault Ste. Marie (1978), 40 C.C.C. (2d) 353 (S.C.C.).  
R. v. Scott, [2015] S.J. No. 683 (Sask. C.A.).  
R. v. Swain, [1991] S.C.J. No. 32 (S.C.C.).  
R. v. Vaillancourt, [1987] S.C.J. No. 83 (S.C.C.).  
Reference re Same-Sex Marriage, [2004] S.C.J. No. 75 (S.C.C.).  
Ross v. New Brunswick School District No. 15, [1996] S.C.J. No. 40 (S.C.C.).  
S.L. v. Commission scolaire des Chênes, [2012] 1 S.C.R. 235 (S.C.C.).  
Saskatchewan (Human Rights Commission) v. Whatcott, [2013] S.C.J. No. 11 (S.C.C.).  
Syndicat Northcrest v. Amselem, [2004] S.C.J. No. 46 (S.C.C.).  
Thomson Newspapers Co. (c.o.b. Globe and Mail) v. Canada (Attorney General), [1998] S.C.J. No. 44  
(S.C.C.).  
Vriend v. Alberta, [1998] S.C.J. No. 29 (S.C.C.).  
Walker v. Prince Edward Island, [1993] P.E.I.J. No. 111 (P.E.I.C.A.), aff’d [1995] S.C.J. No. 45 (S.C.C.).  
Walker v. Prince Edward Island, [1995] S.C.J. No 45 (S.C.C.).  
Withler v. Canada (Attorney General), [2011] S.C.J. No 12 (S.C.C.).  
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Statutes, Regulations and Rules Cited:  
Canada Business Corporations Act, R.S.C., 1985, c. C-44.  
Canadian Charter of Rights and Freedoms, Part 2 of the Constitution Act, 1982, Schedule B of the  
Canada Act 1982 (U.K.), 1982, c. 11, R.S.C. 1985, App. II, ss. 1, 2(a), 2(b), 2(d), 6, 7, 11(a), 11(b), 11(g),  
15(1), 24(1), 32, and, 52.  
Certified Management Accountants Act, 2010, S.O. 2010, c. 6, Sched. B, ss. 1, 14, 14(1), 15, 26, 26(1),  
26(1)(d), 26(2), 26(2)(1), 26(2)(1)(ii), 26(3), 26(6), and 27.  
Chartered Accountants Act, 2010, S.O. 2010, c. 6, Sched. C, ss. 1, 11, 12, 27, 27(1), 27(1)(d), 27(2),  
27(2)(1)(ii), 27(3), 27(6), and 28.  
Chartered Professional Accountants of Ontario Act, 2017, S.O. 2017, c. 8, Sched. 3, ss. 1, 5, 15(1), 15(3),  
17, 18, 18(2), 29, 29(1), 29(1)(d), 29(2), 29(2)(b), 29(3), 29(6), and 30.  
Canada Not-for-profit Corporations Act, S.C. 2009, c. 23.  
Provincial Offences Act, R.S.O. 1990, c. P.33, s. 81.  
Exhibits entered:  
Exhibit "1" -  
Exhibit "2" -  
Charter application (undated) and filed by the defendant on August 18, 2019, by Joginder Singh  
Gujral (7 pages).  
copy of the Notice Under The Evidence Act (Business Records) dated August 30, 2019 (the 7  
documents listed in Schedule “A” were previously provided to the defendant as part of the disclosure  
package on October 2, 2018) (4 pages).  
Exhibit "3" -  
Exhibit "4" -  
copy of the Affidavit of Service of the affiant Nykhol Mancini, sworn on August 30, 2019, which is in  
respect to service of the Notice Under The Evidence Act (Business Records) dated August 30, 2019  
on the defendant (7 pages).  
copy of the “Member Profile – SE” of Joginder S. Gujral dated Wednesday, September 26, 2018, with  
an e-mail address of [email protected] and indicating under the heading Informal: Jogi; under  
the heading “member: S / Student”; under the heading “Membership Status: SDFC / Dereg Fail  
CFE 3X”; under the heading “Join Date: 6/23/2015”; under the heading “Preferred Address:  
RESIDENTIAL”; and under the heading “Employment History: 9/9/2015 Experience Requirement  
Incomplete 9/7/2015 (2 pages). The telephone number indicated on the Member Profile which was  
provided to Student Services of CPA Ontario by Joginder S. Gujral was (647) 629-3508.  
Exhibit "5" -  
Exhibit "6" -  
copy of one page of the Republic of India passport issued to Joginder Singh Gujral issued on  
03/02/2014 and expiring on 02/02/2024 containing the photograph and signature of the holder that  
had been filed with the Chartered Professional Accountants Association of Ontario (1 page).  
copy of Document Summary: Records pertaining to Joginder Singh Gujral as a student writing  
qualifications exams for membership in the Chartered Professional Accountants of Ontario, which  
contain a letter dated February 22, 2016 from John Murray, Registrar to Joginder Singh Gujral; a  
summary of Joginder Singh Gujral experience and employment history for an exemption; an e-mail  
from Audrey Lubowitz dated January 18, 2016 to Joginder Singh Gujral; copy of Joginder Singh  
Gujral’s International Candidate Application Form; copy of Joginder Singh Gujral’s CPA Certificate  
Program: CPA Student Registration Form 6-1A; copy of document from the Institute of Chartered  
Accountants of India in respect to Joginder Singh Gujral’s membership dated May 13, 2015; copy of  
a letter dated June 23, 2015 from the Institute of Cost Accountants of India in respect to Joginder  
Singh Gujral’s membership as a Fellow Member; resume of Joginder Singh Gujral, CA, CMA; copies  
of 8 different Practical Experience Certificate Forms for Joginder Singh Gujral dated September 25,  
2015 for 8 different companies; copies of 2 different Practical Experience Certificate Forms for  
5
Joginder Singh Gujral dated August 24, 2015 for 2 companies; copy of Practical Experience  
Certificate Form for Joginder Singh Gujral dated June 18, 2015 for a company; e-mails from Brenda  
Lun dated June 1, 2015 to Joginder Singh Gujral; e-mail from Alison Alderson, Office of the Registrar  
dated January 18, 2016 to Joginder S. Gujral; and a copy of letter from T E Warner, Vice-President  
and Registrar dated June 2016, 2015 to Joginder Singh Gujral (94 pages).  
Exhibit "7" -  
copy of Certificate of Heidi Franken, Registrar for Chartered Professional Accountants of Ontario,  
dated September 28, 2019, stating that Joginder S. Gujral had been a registered student of CPA  
Ontario as of June 23, 2015 and that on February 12, 2018, he had been deregistered as a student of  
CPA Ontario as a result of his third unsuccessful attempt in the common Final Examination and that  
Joginder S. Gujral has not been and is not a member of CPA Ontario and is therefore not authorized  
or entitled to use the designations, “Certified Management Accountant” or “CMA”, “Chartered  
Accountant” or “CA” or “Chartered Professional Accountant” or “CPA” nor to hold himself out as a  
member of CPA Ontario (2 pages).  
Exhibit "8" -  
Exhibit "9" -  
copy of screenshot taken on March 23, 2017 by Karen Armstrong of Kijiji advertisement indicating  
date listed as 14-Feb-17 with an e-mail address of [email protected] and telephone number of 647-629-  
3862 for contact. The ad also states that “I am qualified CPA, CA(Canada Candidate), CMA (USA),  
CA(I), CMA(I), MBA(IIM-B) and CS(I)”. A website of website of www.gujraltutor.com is also listed in  
the ad (1 page).  
copy of screenshot taken on March 23, 2017 by Karen Armstrong of website page of  
http://gujraltutor.com/about” with the heading “Why choose Gujral Tutor” states “Our offices are  
located in Ontario, Canada. My name is Jogi Gujral and I have 25 years experience in accounting  
and taxation … My firm proves the following professional services to broad range of small or medium  
sized entrepreneurial clients. I am serving the Greater Toronto Are including Brampton, Mississauga,  
Toronto, Thornhill, Richmond Hills, Scarborough, North York and Etobicoke. My aim is to provide  
Accounting and Tax Services at reasonable rates to clients and to exercise due car[e] and to exercise  
due diligence in my work in creating various accounting solutions for you and your company, which  
may improve your standing with the federal revenue government. … My sixth designations  
CPA(Certified Public Accountant), CA(Chartered Accountant) (Candidate) from CPA Canada(1  
page).  
Exhibit "10" - copy of letter from Tom Litzgus, Associate General Counsel of Chartered Professional Accountants of  
Ontario, dated March 30, 2017 to Joginder Gujral informing Gujral that Gujral had been identifying  
himself to the public in Ontario as a CPA, CA and CMA while a student enrolled with the Chartered  
Professional Accountants of Ontario and not a member of CPA Ontario or with the Certified  
Management Accountants of Ontario. The letter also enclosed copies of two website pages (website:  
http://gujraltutor.com/about and the Kijiji advertisement) showing the use of those initials for  
accounting designations. In addition, the letter contained a page entitled Canadian trade-mark data  
which states that as of 2017-03-28 the prohibited Mark; Official Mark (Word) of “CPA” was the  
registered mark of The Institute of Chartered Accountants of Ontario”. The letter also states ”Under  
the provisions of the Chartered Accountants Act, 2010, (the “Act”) only members of CMA Ontario may  
take or use the designation “Chartered Accountant” or the initials “C.A.”, or “CA”, alone or in  
combination with other words or abbreviations, or take or use any term, title, initials, designation or  
description implying that the individual is a Chartered Accountant. Similarly, under the Certified  
Management Accountants Act, 2010, only members of CMA Ontario may take or use the designation  
“Certified Management Accountant” or the initials “CMA.”, or “C.M.A.”, alone or in combination with  
other words or abbreviations, or take or use any term, title, initials, designation or description implying  
that the individual is a Certified Management Accountant, or otherwise hold himself out as such in  
Ontario. In addition, “CPA” is protected as an official mark held by CPA Ontario and may only be  
used with our permission. Proof of ownership is enclosed for your reference. Individuals are  
permitted to reference designations earned from accounting bodies outside Ontario only in the limited  
circumstances described in subsections 27(2) and (3) of the Act. Adding “Candidate” or the  
jurisdiction from which a foreign accounting designation was obtained is not sufficient to avoid the  
requirements noted above. We seek your cooperation in respecting the provisions of the Act and our  
proprietary rights in the official mark. Accordingly, we require that you remove all references to  
“CPA”, “CA”, and “CMA” all on documents, business cards, letterhead, websites, e-mails, social  
media or other advertising or communication materials. Please respond to this letter by April 14,  
2017 confirming that you have taken these steps.” (4 pages).  
6
Exhibit "11" - copy of e-mail chain between Joginder Singh and Tom Litzgus from April 3, 2017 to April 5, 2017.  
Joginder Singh Gujral informs Tom Litzgus by e-mail on April 3, 2017, that Gujral had received  
Litzgus’ letter dated March 30, 2017; that Gujral had always mentioned the jurisdiction of India after  
his designations; that because Gujral is a student with CPA Ontario he had always mentioned  
“Candidate” as Gujral had seen this was the practice being used by all the students of CPA Ontario,  
which can be observed on LinkedIn and on other social media. In addition, Gujral informed Litzgus in  
that e-mail that he had removed it all together and to cooperate with CPA Ontario, Gujral had  
modified his advertisement in Kijiji and that Gujral further promised to abide by all the guidelines and  
respect the provisions of the Act. Litzgus then acknowledged the defendant’s e-mail on April 3, 2017  
at 4:41 PM and further explained to Gujral that a qualifying statement, “I am not a member of  
Chartered Professional Accountants of Ontario (CPA Ontario) and I am not governed by CPA  
Ontario. My services have not been approved or endorsed by CPA Ontario.must be included  
wherever the defendant described his foreign professional accounting designations to indicate the  
defendant’s educational background. Gujral then responded to Litzgus by e-mail on April 5, 2017,  
stating that the defendant would abide by Litzgus’ instructions.  
Exhibit "12" - copy of screenshot taken on March 20, 2018 by Karen Armstrong of the LinkedIn profile page for  
Joginder Gujral FCA, FCMA, CMA (USA), Fellow Chartered Accountant, that makes mention of  
Gujral Finance Inc., Canada USA and India, Chartered Professional Accountants of Ontario …  
Toronto, Canada Area … and testimonials from previous employers. Under the heading “Education”  
is listed Chartered Professional Accountants of Ontario (CPA Canada), CPA, CA (Candidate),  
Finance, Strategy, Assurance, 2015-2016, Chartered Accountant … (3 pages).  
Exhibit "13" - copy of e-mail from Joginder S. Gujral to Richard Piticco dated March 02, 2018 2:23 PM in respect to  
an appeal of Joginder Gujral’s deregistration as a student with CPA Ontario. Attached to the letter  
was Joginder Gujral’s 3-page resume (5 pages).  
Exhibit "14" - copy of screenshot taken on March 20, 2018 by Karen Armstrong of the website  
www.gujralaccounting.cawith the title page stating “Welcome To The Gujral Finance inc.” On this  
page is also logos for CMA USA, CPA Chartered Professional Accountants [CPA Ontario logo], CMA  
The Institute of Cost Accountants of India and CA Chartered Accountants of Canada. The second  
page contains the “About Us” page that also contains the CPA Chartered Professional Accountants  
Ontario logo and states “Our offices are located in Ontario, Canada. My name is Jogi Gujral and I  
have 25 years experience in accounting and taxation … My firm provides the following professional  
services to broad range of small or medium sized entrepreneurial clients. I am serving the Greater  
Toronto Are including Brampton, Mississauga, Toronto, Thornhill, Richmond Hills, Scarborough,  
North York and Etobicoke. My aim is to provide Accounting and Tax Services at reasonable rates to  
clients and to exercise due car[e] and to exercise due diligence in my work in creating various  
accounting solutions for you and your company, which may improve your standing with the federal  
revenue government. … My sixth designations CPA(Certified Public Accountant), CA(Chartered  
Accountant) (Candidate) from CPA Canada” (2 pages).  
Exhibit "15" - copy of screenshot taken on March 20, 2018 by Karen Armstrong of the Toronto Overseas Centre of  
Cost Accountants of India webpage under the website http://home.icmai-canada.org/containing a  
photograph of Joginder Gujral and the title underneath the photograph of “Joginder Gujral Director,  
Corporate Development”. The page also contains the statements, “Joginder has been CMA member  
since 1995 and is also CMA from USA. He is also Chartered Accountant from India and Candidate  
CPA, CA, Canada. He has successful career, spanning over 20 years with Fortune 500 companies  
…” (1 page).  
Exhibit "16" - copy of summons in respect to Information #7488 (withdrawn on April 8, 2019) that was issued to  
Joginder Singh Gujral of 18 Tustin Road, Brampton, Ontario L6P 3K9 on June 22, 2018 by the  
Ontario Court of Justice informing the defendant to appear in court on October 2, 2018 at 9:00 AM in  
courtroom #B2.  
Exhibit "17" - copy of Affidavit Of Service Of Summons sworn on July 16, 2018, by Carlyle Murray, process server,  
indicating that the summons issued to Joginder Singh Gujral of 18 Tustin Road, Brampton, Ontario  
L6P 3K9 on June 22, 2018 by the Ontario Court of Justice informing the defendant to appear in court  
on October 2, 2018 at 9:00 AM in courtroom #B2 was served personally on the defendant, Joginder  
Singh Gujral at 5 Keystone Drive, Brampton, Ontario.  
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Exhibit "18" - copy of letter from Richard Piticco, Vice President of Student Services of the Chartered Professional  
Accountants of Ontario, 69 Bloor Street East, Toronto, Ontario M4W 1B3, dated February 18, 2018,  
to Joginder S. Gujral of 5 Keystone Drive, Brampton, in respect to Joginder Singh Gujral  
deregistration as a CPA student effective February 9, 2018 because of the third unsuccessful attempt  
of any module of the CPA Professional Education Program or the Common Final Examination, or  
upon denial of the appeal of results. Joginder S. Gujral was also informed in the letter about the  
consequences of deregistration including loss of any student rights and privileges with CPA Ontario  
and also on his appeal rights (2 pages).  
Exhibit "19" - copy of e-mail train from Joginder S. Gujral of 5 Keystone Drive, Brampton, Ontario, dated March 21,  
2018 to the Membership Committee of CPA Ontario with attachments of Joginder S. Gujral’s  
Certificate of Contents of the Appeal Book Form 24C dated March 20, 2018 and the Notice of  
Appeal Form 24A dated February 12, 2018.  
Exhibit "20" - copy of screenshot taken on September 20, 2018 by Karen Armstrong of the LinkedIn profile page for  
Joginder Gujral CMA (USA), FCA (India), FCMA (India), … and testimonials from previous  
employers. Under the heading “Education” is listed Chartered Professional Accountants of Ontario  
(CPA Canada), CPA, CA (Candidate), Finance, Strategy, Assurance, 2017-2018, CA, Accounting  
and Finance, Fellow of the Institute of Chartered Accountants of India (FCA) 1991-1995 There is  
also the CPA Canada logo on the second age beside the reference to Chartered Professional  
Accountants of Ontario (CPA Canada) CPA, CA (Candidate), Finance, Strategy, Assurance, 2017-  
2018 (3 pages).  
Exhibit "21" - copy of screenshot taken on September 20, 2018 by Karen Armstrong for Toronto Overseas Centre  
of Cost Accountants of India webpage under the http://home.icmai-canada.org/website containing  
the statements, “Joginder has been CMA member since 1995 and is also CMA from USA. He is also  
Chartered Accountant from India and Candidate CPA, CA, Canada. He has successful career,  
spanning over 20 years with Fortune 500 companies …” with a title underneath the statements of  
“Joginder Gujral Director, Corporate Development”. (1 page).  
Exhibit "22" - copy of document dated 2018-07-19 with the title, “Federal Corporation Information – 979689-4” with  
the heading Corporate Name: Gujral Finance Inc.”: with the heading “Status: Active”; with the  
heading “Registered Office Address” 5 Keystone Drive, Brampton, ON L6Y 3L2 Canada”; and under  
the heading “Directors: Joginder Singh Gujral, 5 Keystone Drive, Brampton ON L6Y 2L2 Canada”;  
and under the heading “ Type of Corporation: Non-distributing corporation with 50 or fewer  
shareholders” (2 pages).  
Exhibit "23" - copy of letter dated April 4, 2018 from Tom Litzgus, Vice-President, Associate General Counsel of  
Chartered Professional Accountants of Ontario to Joginder Gujral of 18 Tustin Road, Brampton  
regarding misuse of designations and unauthorized use of official marks. The letter also informs  
Joginder Gujral that no individual other than a member of CPA Ontario may take or use the  
designation “Chartered Accountant”, or the initials “F.C.A.”, “F.C.M.A.”, “C.M.A.”, “C.P.A.” or “C.A.”  
(with or without periods) and that using the official marks owned by CPA Ontario without permission  
on the website: www.gujralaccounting.ca was an infringement of the rights of the Chartered  
Professional Accountants of Ontario under the Trade-marks Act of Canada (3 pages).  
1.  
INTRODUCTION  
[1]  
Like many foreign-trained professionals who emigrate to Canada, Joginder Singh  
Gujral (“the defendant”), a Chartered Accountant from India with several profes-  
sional accounting designations, had wanted to live the Canadian dream and  
continue his profession in Canada. However, to be able to continue and be legally  
able to practice as a Chartered Accountant or professional accountant in Ontario,  
the defendant had been required to have his work experience and credentials  
assessed, and if not exempted, then he had been required to enroll in and  
complete classes as a professional accounting student and pass the qualification  
8
exam set by the Chartered Professional Accountants of Ontario (formerly the  
Institute of Chartered Accountants of Ontario), the governing and licensing body of  
Chartered Accountants in Ontario at that time, before he would be legally  
authorized to practice as a Chartered Accountant or as a professional accountant  
in Ontario. Although there is an exemption from having to enroll in classes as a  
student or from having to write the qualification exam, the defendant was not  
exempted by the Chartered Professional Accountants of Ontario (“CPA Ontario”)  
and had been required to enroll as a student with CPA Ontario and take certain  
courses, and to also write the qualification exam known as the Common Final  
Exam. The purpose in requiring foreign-trained professionals in such fields as  
medicine, law, dentistry, architecture, engineering, accounting and other trades, to  
undergo accreditation of their experience and education and to complete courses  
and pass licensing exams before they can continue in their profession or trade in  
Ontario, is to ensure that they have a minimum level of education, competence,  
and experience in their respective fields before they can practice in their chosen  
fields, which is necessary for the safety and protection of the Canadian public.  
[2]  
At the time the defendant was enrolled as a student and studying for his  
qualification exam, there were 3 governing bodies for the 3 different professional  
accounting designations in Ontario of Certified Management Accountant (or  
Registered Industrial Accountant), Chartered Accountant, and Certified General  
Accountant. The three governing accounting bodies in Ontario were known as the  
“Institute of Chartered Accountants of Ontario”, which governed and regulated  
Chartered Accountants in Ontario; the Certified Management Accountants of  
Ontario, which governed and regulated Certified Management Accountants and  
Registered Industrial Accountants in Ontario, and the Association of Certified  
General Accountants of Ontario, which governed and regulated Certified General  
Accountants. There were also 3 Ontario statutes at that time which governed each  
of those 3 professional accounting designations: the Certified General Accountants  
Act, 2010, S.O. 2010, c. 6, Sched. A.; the Certified Management Accountants Act,  
2010, S.O. 2010, c. 6, Sched. B; and the Chartered Accountants of Ontario Act,  
2010, S.O. 2010, c. 6, Sched. C. However, sometime in 2014 the 3 professional  
accounting designations and the 3 governing accounting bodies in Ontario were  
amalgamated under one governing professional accounting body, known as the  
Chartered Professional Accountants of Ontario (“CPA Ontario”), and on May 17,  
2017, the 3 governing statutes were repealed on May 17, 2017, and a new statute,  
the Chartered Professional Accountants of Ontario Act, 2017, S.O. 2017, c. 8,  
Sched. 3., came into force to regulate all professional accountants in Ontario.  
[3]  
But more importantly, while being a student preparing for the qualifying exam and  
licensure, and before being accepted as a member of CPA Ontario, the governing  
professional accounting body in Ontario, the defendant was prohibited by  
provincial legislation from using publicly in Ontario his foreign professional  
accounting designations and their corresponding initials or descriptions that he had  
obtained from India and the United States, under the three governing professional  
accounting statues in Ontario that were applicable to the defendant (the Certified  
9
Management Accountants Act, 2010, the Chartered Accountants Act, 2010, and  
the Chartered Professional Accountants of Ontario Act, 2017), until he became a  
member of CPA Ontario or one of the governing professional accounting bodies in  
Ontario. In addition, the defendant was not permitted to practice as, or to publicly  
to hold himself out as, or imply that he was a Chartered Accountant, a Certified  
Management, or a Chartered Professional Accountant in Ontario, until such time  
as he became a member of CPA Ontario or one of the governing professional  
accounting bodies in Ontario.  
[4]  
[5]  
Before coming to Canada and enrolling as a student of CPA Ontario in 2015, the  
defendant had obtained in India the professional designations of Chartered  
Accountant (“C.A.”)”, “Fellow Chartered Accountant” (“F.C.A.”), “Cost And  
Management Accountant” (“C.M.A.”), “Fellow Cost And Management Accountant”  
(“F.C.M.A.”), and from the United States the professional accounting designation  
of “Certified Management Accountant” (“C.M.A. (U.S.A.)”)  
However, under the 3 professional accounting statutes of Ontario which were  
applicable to the defendant, the defendant was not legally permitted to use his  
foreign accounting designations of Chartered Accountant, Fellow Chartered  
Accountant, Cost And Management Accountant, Fellow Cost And  
Management Accountant, and Certified Management Accountant”, or any  
initials representing those foreign designations such as “CA, C.A., FCA,  
F.C.A., CMA, C.M.A., FCMA, F.C.M.A., in the public sphere, when he had not  
be accepted as a member of one of the professional accounting bodies in  
Ontario before May 17, 2017, and by CPA Ontario after May 17, 2017, and  
while as a student preparing for the qualification exam. In addition, the  
defendant would only be legally permitted to use his foreign accounting  
designations and their corresponding initials or descriptions after the  
defendant had passed his qualification exam and became a full-fledged  
licensed member of one of the 3 professional bodies governing and regulating  
the practice of professional accounting in Ontario. Before May 17, 2017, the  
defendant was governed by the Certified Management Accountants of Ontario  
and the Institute of Chartered Accountants of Ontario. After May 17, 2017,  
when all the professional accounting bodies in Ontario were amalgamated  
under the umbrella of one governing professional accounting body, the  
defendant was governed and regulated by the Chartered Professional  
Accountants of Ontario (“CPA Ontario”), the professional body which presently  
governs and regulates all professional accountants in Ontario. To reiterate,  
the purpose behind this prohibition against the taking or use of these foreign  
professional accounting designations or their corresponding initials or  
descriptions publicly in Ontario was for ensuring that the public was not  
confused or misled that the person using those foreign professional accounting  
designations, initials or descriptions was indeed an actual member of one of  
the governing accounting bodies in Ontario, the Certified Management  
Accountants of Ontario, the Institute of Chartered Accountants of Ontario, or  
the Chartered Professional Accountants of Ontario, and was being regulated  
10  
by one of them and authorized by one of them to practice as a Certified  
Management Accountant, Chartered Accountant or Chartered Professional  
Accountant in Ontario.  
[6]  
On the other hand, there are 3 statutory exceptions provided by the Ontario  
Legislature where the defendant would be permitted to use his foreign professional  
accounting designations, initials, or descriptions in the public sphere in Ontario  
without the defendant having to be a member of one of the 3 Ontario accounting  
bodies of the Certified Management Accountants of Ontario, the Institute of  
Chartered Accountants of Ontario, or the Chartered Professional Accountants of  
Ontario (CPA Ontario). Those 3 exceptions are identical in all 3 of the professional  
accounting statutes applicable to the defendant (the Certified Management  
Accountants Act, 2010, Chartered Accountants Act, 2010, and the Chartered  
Professional Accountants of Ontario Act, 2017). Those 3 exceptions would allow  
accounting professionals who are not members of one the governing professional  
bodies in Ontario to use their foreign professional accounting designations and  
their corresponding initials or descriptions in the following circumstances: (1) in a  
speech or other presentation given at a professional or academic conference or  
other similar forum; (2) in an application for employment or a private  
communication respecting the retainer of the individual’s services, if the reference  
is made to indicate the individual’s educational background, and the individual  
expressly indicates that he or she is not a member of the Certified Management  
Accountants of Ontario, a member of the Institute of Chartered Accountants of  
Ontario, or a member of CPA Ontario; or (3) in a proposal submitted in response to  
a request for proposals, if the reference is made to demonstrate that the individual  
meets the requirements for the work to which the request for proposals relates.  
[7]  
After an investigation of the defendant had been conducted by Karen Armstrong of  
the General Counsel’s office of CPA Ontario, the defendant was originally charged  
with committing 8 offences between March 30, 2017 and June 21, 2018, on an  
information numbered #7488 sworn on June 22, 2018. However, Information  
#7488 was later withdrawn by the prosecution on April 8, 2019, and replaced with  
an information numbered #5539, that was sworn on January 24, 2019, which also  
charged the defendant with committing the same 8 offences but for a different time  
period between March 1, 2017 and June 30, 2018. The replacement Information  
#5539 is the information that will govern this proceeding. The 8 counts on  
Information #5539 are for the following types of offences:  
- 2 counts under s. 26 of the Certified Management Accountants Act,  
2010, for the offence of taking or using designations or initials or a  
description implying that he is a Certified Management Accountant, or  
otherwise holding himself out as a Certified Management Accountant,  
while not being a member of the Certified Management Accountants of  
Ontario;  
11  
- 2 counts under s. 27 of the Chartered Accountants of Ontario Act,  
2010, for the offence of taking or using designations or initials or a  
description implying that he is a Chartered Accountant, or otherwise  
holding himself out as a Chartered Accountant, while not being a  
member of the Institute of Chartered Accountants of Ontario;  
- 3 counts under s. 29 of the Chartered Professional Accountants of  
Ontario Act, 2017, for the offence of taking or using designations or  
initials or a description implying that he is a Chartered Professional  
Accountant, Chartered Accountant, Certified Management Accountant,  
or Certified General Accountant, or otherwise holding himself out as a  
Chartered Accountant, while not being a member of the Chartered  
Professional Accountants of Ontario, contrary to s. 29 of the Chartered  
Professional Accountants of Ontario Act, 2017; and  
- 1 count under s. 29(1)(d) of the Chartered Professional Accountants of  
Ontario Act, 2017, for the offence of practising as a Chartered  
Professional Accountant while not a member of the Chartered  
Professional Accountants of Ontario.  
[8]  
In particular, the prosecution contends that the defendant had been using his  
foreign professional accounting designations, initials, or descriptions in the public  
sphere in Ontario and which were not exempted by one of the three statutory  
exceptions for their use in Ontario, as well as practicing as a Certified  
Management Accountant or as an Chartered Accountant or as a Chartered  
Professional Accountant while not being a member of one of the 3 Ontario  
accounting bodies of the Certified Management Accountants of Ontario, the  
Institute of Chartered Accountants of Ontario, or the Chartered Professional  
Accountants of Ontario (CPA Ontario).  
[9]  
On March 23, 2017, after receiving a complaint about the defendant, CPA Ontario  
conducted an internet and Google search of the defendant and found that the  
defendant had unlawfully used his foreign professional accounting designations,  
initials, or descriptions on two websites that were readily accessible by the public  
in Ontario, which were on a website containing a Kijiji advertisement and on the  
website http://gujraltutor.com”. In addition, the defendant had been using the  
designation or description, CPA, CA(Candidate)on the Kijiji website and the  
designation or description, “CPA(Certified Public Accountant), CA(Chartered  
Accountant) (Candidate) from CPA Canada” on the website http://gujraltutor.com,  
when there is no such designation containing the word “Candidate” that is issued  
by CPA Ontario and that the designation “CPAis a proprietary mark belonging to  
CPA Ontario, and as such, the designation CPAcannot be used without  
authorization or permission from CPA Ontario. Furthermore, the defendant had  
being using the logos for CPA Ontario and for CPA Canada inappropriately to  
suggest his affiliation with CPA Ontario or with CPA Canada without having  
obtained CPA Ontario or CPA Canada’s permission or authorization. Moreover,  
12  
CPA Ontario or CPA Canada only allows firms to use the CPA Ontario or CPA  
Canada logo in advertisements or in other places through a licensing agreement  
with CPA Ontario or CPA Canada.  
[10] In addition, Tom Litzgus, Associate General Counsel of CPA Ontario, had sent a  
“cease and desist” letter dated March 30, 2017, by registered mail to the defendant  
advising the defendant to stop using his foreign professional accounting  
designations, initials, or descriptions publicly in Ontario and to also stop using the  
designation CPA which is a protected mark belonging to CPA Ontario, and to  
remove all references to “CPA”, “CA”, and “CMA” all on documents, business  
cards, letterhead, websites, e-mails, social media or other advertising or  
communication materials, since the defendant was not a member of CPA Ontario  
or a member of the Certified Management Accountants of Ontario. In addition,  
Tom Litzgus, informed the defendant in an e-mail dated April 3, 2017, that if the  
defendant was not providing accounting services to the public, but only teaching,  
tutoring or providing other services, then it was permissible for the defendant to  
describe his foreign professional accounting designations to indicate the  
defendant’s educational background, but to avoid confusion by the public that the  
defendant had to expressly include the statement, I am not a member of  
Chartered Professional Accountants of Ontario (CPA Ontario) and I am not  
governed by CPA Ontario. My services have not been approved or endorsed by  
CPA Ontario. However, the prosecution contends that the defendant did not  
include that required statement on the website for the Kijiji advertisement or for the  
http://gujraltutor.comwebsite.  
[11] The defendant in response to Tom Litzgus’s “cease and desist letter” had stated in  
an e-mail dated April 3, 2017, that the defendant had removed the references to  
“Candidate” all together and would cooperate with CPA Ontario, and that the  
defendant had modified his advertisement in Kijiji, and that the defendant further  
promised to abide by all the guidelines and respect the provisions of the Act.  
[12] However, a year later, CPA Ontario received a second complaint about the  
defendant, and on March 20, 2018, CPA Ontario did another internet and Google  
search of the defendant and found three websites in which the defendant had  
been unlawfully taking or using his foreign professional accounting designations,  
initials or descriptions on three websites which were readily accessible by the  
public in Ontario, which were on a website containing the defendant’s LinkedIn  
profile page, on the website www.guralaccounting.ca, and on the Toronto  
Overseas Centre of Cost Accountants of India webpage under the website  
http://home.icmai-canada.org/. In addition, the defendant had been holding  
himself out as or implying that he was a Certified Management Accountant,  
Chartered Accountant or Chartered Professional Accountant by using on those  
websites the designation or description, “CPA, CA(Candidate)”, “CPA(Certified  
Public Accountant), CA (Chartered Accountant) (Candidate) from CPA Canada”  
when there is no such designation containing the word “Candidate” that is issued  
by CPA Ontario and that the designation “CPA” is a proprietary mark belonging to  
13  
CPA Ontario, and as such, the designation “CPA” cannot be used without  
authorization or permission from CPA Ontario. Furthermore, the defendant had  
being using the logos of CPA Ontario and CPA Canada inappropriately to suggest  
his affiliation with CPA Ontario or CPA Canada without CPA Ontario or CPA  
Canada’s permission or authorization.  
[13] In addition, the defendant was charged for practicing as a Chartered Professional  
Accountant or holding himself out as or implying that he was a Chartered  
Professional Accountant, Certified Management Accountant, or Chartered  
Accountant, while not a member of the Chartered Professional Accountants of  
Ontario, by stating publicly on his websites that he and his firm provided  
professional accounting and taxation services at reasonable rates to his clients  
from a broad range of small or medium sized entrepreneurial clients and that the  
defendant was serving the Greater Toronto Area including Brampton, Mississauga,  
Toronto, Thornhill, Richmond Hills, Scarborough, North York and Etobicoke from  
his offices in Ontario, alongside his professional accounting designations, initials or  
descriptions and the CPA Ontario and CPA Canada logos and the CPA  
designation.  
[14] In his defence, the defendant brought a Charter application claiming that 9 of his  
Charter rights and freedoms had been violated by the actions of CPA Ontario or  
that the legislation applicable to the defendant which governs and regulates  
professional accountants in Ontario, by its purpose or effect, had infringed the  
defendant’s rights and freedoms. Those 9 violations of the Charter claimed by the  
defendant are that:  
(1) the defendant’s freedom of conscience and religion under s. 2(a) has been  
infringed because CPA Ontario has prevented the defendant from  
practicing his religion as CPA Ontario is biased and hand-picking on the  
defendant;  
(2) the defendant’s freedom of thought, belief, opinion and expression,  
including freedom of the press and other media of communication under s.  
2(b) has been infringed because CPA Ontario is not allowing the  
defendant to publish his professional accounting designations and  
corresponding initials he has obtained from India and the United States on  
his Linkedln profile page or in other media;  
(3) the defendant’s freedom of association under s. 2(d) has been infringed by  
CPA Ontario because of his association or membership in the Institute of  
Chartered Accountants of India, the Institute of Cost Accountants of India,  
and the Toronto Overseas Chapter of Cost Accountants of India;  
(4) the defendant’s right to move to and take up residence in any province  
and to pursue the gaining of a livelihood in any province under s. 6(2) has  
been infringed by CPA Ontario by preventing the defendant from using  
14  
and displaying his international qualifications and from writing the  
professional accounting initials FCA (India) and FCMA (India) with the  
defendant’s name on the defendant’s LinkedIn profile page which prevents  
the defendant from pursuing the gaining of a livelihood in Ontario;  
(5) the defendant’s right to life, liberty and security of the person and the right  
not to be deprived thereof except in accordance with the principles of  
fundamental justice under s. 7 has been infringed because the pre-trial  
justice of the peace was biased and did not give the defendant time to be  
heard or to talk during the judicial pre-trial conference had therefore  
infringed his right to liberty;  
(6) the defendant’s right to be informed without unreasonable delay of the  
specific offence under s. 11(a) has been infringed by CPA Ontario, since  
the defendant had only been informed on February 2, 2019, of an alleged  
offence which had taken place on March 30, 2017, which is 23 months  
after the date of the alleged offence.  
(7) the defendant’s right to be tried within a reasonable time under s. 11(b)  
has been infringed by CPA Ontario, since the defendant’s trial was set for  
September 11, 2019 for an alleged offence which had taken place on  
March 30, 2017, which is over 30 months after the date of the alleged  
offence.  
(8) the defendant’s right not to be found guilty on account of any act or  
omission unless, at the time of the act or omission, it constituted an  
offence under Canadian or international law or was criminal according to  
the general principles of law recognized by the community of nations  
under s. 11(g) has been infringed, since the defendant contends that the  
defendant had only omitted to include a particular statement that CPA  
Ontario had wanted the defendant to include with his professional  
accounting qualifications and their corresponding initials when he was  
publicly using his professional accounting qualifications and their  
corresponding initials.  
(9) the defendant’s right to the equal protection and equal benefit of the law  
without discrimination and, in particular, without discrimination based on  
race, national or ethnic origin, colour, religion, sex, age or mental or  
physical disability under s. 15 has been infringed because CPA Ontario  
has discriminated against the defendant for being of the Sikh religion and  
for being a member of an ethnic group and not from the white race, since  
hundreds of people from the white community are writing their  
professional accounting designations and their corresponding initials on  
LinkedIn and the internet and that CPA Ontario is specifically picking on  
the defendant for being a turban-clad Sikh.  
15  
[15] In respect to the defendant’s Charter infringement claims, the defendant has failed  
to prove on a balance of probabilities that his Charter rights and freedoms  
guaranteed by ss. 2(a), 2(d), 6(2), 7, 11(a), 11(b), 11(g), and 15, have been  
infringed by the actions of CPA Ontario or by the purpose or effect of s. 26 of the  
Certified Management Accountants Act, 2010, s. 27 of the Chartered Accountants  
Act, 2010, or s. 29 of the Chartered Professional Accountants of Ontario Act, 2017.  
However, the defendant has proven on a balance of probabilities that his freedom  
of expressionguaranteed by s. 2(b) has been infringed by s. 26 of the Certified  
Management Accountants Act, 2010, s. 27 of the Chartered Accountants Act,  
2010, or s. 29 of the Chartered Professional Accountants of Ontario Act, 2017,  
which prohibits the defendant from taking or using publicly in Ontario his foreign  
professional accounting designations, initials, or descriptions, but s. 26 of the  
Certified Management Accountants Act, 2010, s. 27 of the Chartered Accountants  
Act, 2010, or s. 29 of the Chartered Professional Accountants of Ontario Act, 2017  
are reasonable limits on the defendant’s freedom of expression and saved by s. 1  
of the Charter. As such, all of the defendant’s Charter infringement claims are  
dismissed.  
[16] In regards to the 8 counts on Information #5539, the prosecution has proven  
beyond a reasonable doubt that the defendant has committed the actus reus of the  
respective offences set out in the 8 counts. However, the defendant has not met  
his burden in proving on a balance of probabilities the defence of due diligence in  
respect to those respective 8 offences, and as such, convictions will be entered  
against the defendant on all 8 counts on Information #5539.  
[17] The Charter application and the trial of the 8 counts on Information #5539 was  
held on September 11, 2019. After submissions were heard in respect to both the  
Charter application and on the 8 counts, ruling on the Charter application and  
judgment on the 8 counts was reserved, and the matter was adjourned to  
November 29, 2019, for it to be rendered. These, therefore, are the written  
reasons for the ruling on the Charter application and the written reasons for  
judgment on the 8 counts:  
2.  
BACKGROUND  
(a) Amalgamation of the 3 statutes governing accounting professionals in  
Ontario, as well as the unification 3 professional bodies governing  
professional accountants in Ontario  
[18] Prior to 2017, there were three statutes that governed different categories of  
accounting professionals in Ontario. For Chartered Accountants in Ontario they  
were regulated and licenced under the Chartered Accountants Act, 2010, S.O.  
2010, c. 6, Sched. C by the Institute of Chartered Accountants of Ontario. For  
Certified Management Accountants in Ontario, they were regulated and licenced  
under the Certified Management Accountants Act, 2010, S.O. 2010, c. 6, Sched.  
16  
B, by the Certified Management Accountants of Ontario. And, for Certified  
General Accountants, they were regulated and licenced under the Certified  
General Accountants Act, 2010, c. 6, Sched. A, by the Certified General  
Accountants of Ontario.  
[19] On June 26, 2013, the members of both the Institute of Chartered Accountants of  
Ontario and members of the Certified Management Accountants of Ontario voted  
in favour of the unification of their two bodies. On April 2, 2014, the Chartered  
Professional Accountants of Ontario (formerly the Institute of Chartered  
Accountants of Ontario) and the Certified Management Accountants of Ontario  
signed a Unification Agreement which allowed members of the Certified  
Management Accountants of Ontario to become members of the newly formed  
Chartered Professional Accountants of Ontario (CPA Ontario). On June 18, 2014,  
members of the Certified Management Accountants of Ontario voted their approval  
to join the Chartered Professional Accountants of Ontario. On October 2, 2014, all  
3 professional accounting bodies in Canada were united under one organization  
known as Chartered Professional Accountants of Canada.  
[20] However, even though CPA Ontario became the governing body of all professional  
accountants in Ontario in 2014, the 3 statutes in Ontario governing the 3  
professional accounting designations of Chartered Accountant, Certified  
Management Accountant, and Certified General Accountant (C.A., C.M.A. and  
C.G.A.) had not yet been amalgamated under one statute, so that CPA Ontario still  
regulated the 3 categories of professional accountants in Ontario under the 3  
professional accounting statutes.  
[21] On May 17, 2017, the 3 professional accountant statues (Chartered Accountants  
Act, 2010, Certified Management Accountants Act, 2010, and Certified General  
Accountants Act, 2010) that governed and regulated the different categories of  
professional accountants in Ontario were repealed and the Chartered Professional  
Accountants of Ontario Act, 2017 came into force, which now regulated and  
governed all the professional accountants in Ontario under one statute and under  
the umbrella of CPA Ontario.  
[22] Ergo, the Chartered Professional Accountants of Ontario (“CPA Ontario”) was the  
body that governed and regulated the defendant, as a non-member of CPA  
Ontario, prior to and after May 17, 2017 for the period between March 1, 2017 and  
June 30, 2018. However, before, May 17, 2017, the defendant, as a non-member  
of CPA Ontario, was governed and regulated by both the Chartered Accountants  
Act, 2010 and the Certified Management Accountants Act, 2010; while after May  
17, 2017, the defendant, as a non-member of CPA Ontario, was governed and  
regulated by only the Chartered Professional Accountants of Ontario Act, 2017.  
[23] Before the amalgamation, the three separate governing bodies of professional  
accountants in Ontario would grant membership in their specific professional  
accounting bodies once an accounting professional met the education, experience,  
17  
competence, character, and exam requirements for membership in their respective  
bodies.  
[24] Once qualified for membership in one of the three specific professional accounting  
bodies in Ontario prior to May 17, 2017, the qualified accounting professionals  
were entitled to use professional designations and initials to inform the public of  
their professional qualifications and membership in their specific professional body  
in Ontario and to practice as a Certified Management Accountant, Chartered  
Accountant, or Certified General Accountant.  
For  
qualified Chartered  
Accountants in Ontario, they could use the term “Chartered Accountant” or “Fellow  
Chartered Accountant” and the initials “C.A.”, “CA”, “F.C.A.” or “FCA” to designate  
their specific professional accounting qualification and membership in the Institute  
of Chartered Accountants of Ontario. And, for qualified Certified General  
Accountants in Ontario, they could use the term “Certified General Accountant”  
and the initials “C.G.A.” or “CGA” to designate their professional qualification and  
membership in the Certified General Accountants of Ontario. And for qualified  
Certified Management Accountants in Ontario, they could use the term “Certified  
Management Accountant” or “Fellow Certified Management Accountant” and the  
initials “C.M.A.”, “CMA”, “F.C.M.A.”, or “FCMA” to designate their specific  
professional qualification and membership in the Certified Management  
Accountants of Ontario. After May 17, 2017, the three separate designations for  
the three categories of accounting designations were kept, including a new  
designation of “Chartered Professional Accountant”. However, they were now all  
governed under one umbrella by one professional accounting body known as the  
Chartered Professional Accountants of Ontario (“CPA Ontario”).  
[25] As for the use of logos belonging to and trademarked by CPA Ontario and CPA  
Canada, only an accounting firm could display either of the professional  
accounting body’s trademarked logo on the firms’ business cards, websites or  
advertisements for which authorization from the applicable professional accounting  
body and a licencing arrangement and licencing fees agreement were concluded  
and arranged. Anyone who did not enter into a licencing agreement to use or  
display CPA Ontario or CPA Canada’s trademarked logos would be improperly  
using the logos and infringe on those trademarked logos.  
(b) The defendant  
[26] The defendant was 48 years old at the time of the trial. He was born in India. In  
addition, the defendant is of the Sikh religion. He attended university in India and  
graduated with a Bachelor of Commerce degree. He also completed a Master of  
Business Administration degree in India. Furthermore, the defendant has  
approximately 25 years of experience working as a Chartered Accountant (C.A.) or  
Cost and Management Accountant (C.M.A.) with international companies in India,  
before he was accepted as a student of CPA Ontario on June 23, 2015.  
18  
[27] However, no evidence was provided at trial on whether the defendant is a citizen  
or permanent resident of Canada, although Exhibit #5 is a copy of a page of the  
defendant’s Indian Passport which shows that the defendant is a citizen of India.  
[28] In order to complete the required CPA Ontario courses and to write the Common  
Final Exam, the defendant was residing in the Province of Ontario. He resided at  
several addresses in Ontario and had provided Student Services of CPA Ontario  
with different addresses in Brampton, Ontario. He had also provided and used in  
his communication with Tom Litzgus, Associate General Counsel of Chartered  
Professional Accountants of Ontario and with other CPA Ontario officials, different  
addresses in Brampton in which mail could be sent to.  
(c) The defendant had obtained several professional accounting  
designations from India and the United States  
[29] The defendant had received the professional accounting designation of “Chartered  
Accountant” (C.A.) from the Institute of Chartered Accountants of India in 1995.  
He was also granted in 2012 by the Institute of Chartered Accountants of India the  
designation of “Fellow Chartered Accountant (F.C.A.). In addition, the defendant  
had received the designation “Cost and Management Accountant (C.M.A.)” from  
the Institute of Cost Accountants of India in 2002. He also received the  
designation from the Institute of Cost and Management Accountants of India of  
“Fellow Cost and Management Accountant (F.C.M.A.)” in 2012. Furthermore, the  
defendant received the designation of Certified Management Accountant (CMA)”  
from the Institute of Management Accountants (IMA) of the United States (date it  
was obtained is unknown).  
(d) The defendant was not a member of CPA Ontario  
[30] The defendant had been registered as a student of CPA Ontario on June 23, 2015.  
He had commenced the application process to become a student of CPA Ontario  
while he was working and residing in Cape Town, South Africa.  
[31] The defendant, if not exempted by CPA Ontario from the education, examination  
and experience requirements of the qualification program of CPA Ontario for  
foreign qualified professional accountants, then the defendant would have been  
required to successfully complete those requirements to qualify for admission as a  
member of CPA Ontario. After the defendant was assessed, CPA Ontario granted  
the defendant an exemption from having to complete the academic prerequisites  
except for a course in Canadian business law, and also exempted from having to  
complete the first 4 modules of the CPA Prerequisite Education Program (PEP),  
and also exempted from having to fulfill the experience requirement as the  
defendant had 23 years of professional accounting experience. However, the  
defendant was not exempted from having to write the Common Final Exam (CFE).  
CPA Ontario also had required the defendant to complete the Capstone 1 Module  
and the Capstone 2 Module education courses. If the defendant were to  
19  
successfully complete those specific requirements, then the defendant would be  
awarded upon admission to CPA Ontario the “Chartered Professional Accountant”  
designation and the entitlement to use the initials “C.P.A.” or “CPA”.  
[32] However, the defendant had been deregistered by CPA Ontario as a student of  
CPA Ontario on February 12, 2018, after his third attempt and failure in passing  
the Common Final Exam (CFE).  
[33] But more importantly, students enrolled with CPA Ontario are not members of CPA  
Ontario for the purpose of being legally permitted to use their foreign professional  
accounting designations and their corresponding initials or descriptions in the  
public realm in Ontario, which members of CPA Ontario are legally permitted to do.  
Only when a student of CPA Ontario successfully completes the required courses,  
fulfills the experience requirement and passes the qualifying exam, is the person  
then entitled for admission and to become a member of CPA Ontario.  
[34] Moreover, the word “student” is defined in s. 1 of the Certified Management  
Accountants Act, 2010, with the following meaning:  
“student” means an individual registered as a student of the Corporation in  
accordance with the by-laws.  
[35] Furthermore, the word “student” is also defined in s. 1 of the Chartered  
Accountants Act, 2010, with the following meaning:  
“student” means an individual registered as a student of the Institute in  
accordance with the by-laws.  
[36] In addition, the word “student” is also defined in s. 1 of the Chartered Professional  
Accountants of Ontario Act, 2017, with the following meaning:  
“student” means an individual registered as a student of CPA Ontario in  
accordance with the by-laws.  
[37] None of those definitions for the term “student” in those three statutes defines a  
“student” of CPA Ontario to be a “member” of the Certified Management  
Accountants of Ontario, the Institute of Chartered Accountants of Ontario, or the  
Chartered Professional Accountants of Ontario (CPA Ontario).  
(e) Chronology of the proceeding against the defendant  
[38] In March of 2017 (before the amalgamation of the 3 different professional  
accounting bodies and the 3 governing statutes on May 17, 2017), the Chartered  
Professional Accountants of Canada (CPA Canada) had made a complaint to CPA  
20  
Ontario that the defendant, Joginder Singh Gujral, may be contravening Ontario’s  
professional accounting legislation. Karen Armstrong, a law clerk in the General  
Counsel’s Office of CPA Ontario, was then assigned to investigate the defendant.  
Armstrong first confirmed that the defendant was a student of CPA Ontario and  
who had been taking courses provided by CPA Ontario to prepare for the  
qualification exam (Common Final Exam) in order to be accepted as a member of  
CPA Ontario.  
[39] On March 23, 2017, Karen Armstrong did internet and Google searches in respect  
to the defendant. On that day, Armstrong found two different items in her search  
which were associated with the defendant, Joginder Singh Gujral, and which  
indicated to Armstrong that the defendant had contravened provisions of the  
Chartered Accountants Act, 2010 and the Certified Management Accountants Act,  
2010, as the defendant had been using publicly in Ontario his foreign professional  
accounting designations and their corresponding initials or descriptions, when the  
defendant was not a member of any of the 3 Ontario accounting bodies of the  
Institute of Chartered Accountants of Ontario, the Certified Management  
Accountants of Ontario, or the Chartered Professional Accountants of Ontario.  
[40] Armstrong then forwarded to Tom Litzgus, Associate General Counsel of CPA  
Ontario, the webpages she had found on her internet and Google searches that  
were linked to the defendant and which contained evidence that the defendant was  
using his foreign professional accounting designations and their corresponding  
initials or descriptions in the public realm, when he was not a member of the  
Institute of Chartered Accountants of Ontario, the Certified Management  
Accountants of Ontario, or the Chartered Professional Accountants of Ontario, and  
which were not legally allowed under the Chartered Accountants Act, 2010 and the  
Certified Management Accountants Act, 2010.  
[41] Tom Litzgus then sent a “cease and desist” letter dated March 30, 2017 (Exhibit  
10), by registered mail to the defendant which informed the defendant, that the  
defendant as a student of CPA Ontario was not legally permitted to use his foreign  
professional accounting designations and their corresponding initials or  
descriptions in the public realm in Ontario, since the defendant was not yet a  
member of CPA Ontario, nor was he permitted to use any of the CPA Ontario  
marks or logos which are trademark protected, and that he was to cease and  
desist this unlawful activity. In addition, the letter informed the defendant that he  
could only use his foreign professional accounting designations and their  
corresponding initials or descriptions in 3 limited exceptions, which included a  
requirement to expressly state that the defendant was not a member of CPA  
Ontario and that the defendant was not being regulated by CPA Ontario.  
[42] The defendant then responded to Tom Litzgus by an e-mail dated April 3, 2017, in  
which the defendant had stated that he had received Litzgus’ letter dated March  
30, 2017; that he had always mentioned the jurisdiction of India after his  
designations; that because he is a student with CPA Ontario he had always  
21  
mentioned Candidate” as he had seen this was the practice being used by all the  
students of CPA Ontario, which he noted can be observed on LinkedIn and on  
other social media. In addition, the defendant informed Litzgus in that e-mail that  
he had removed it all together and that he would cooperate with CPA Ontario, and  
that the defendant had modified his advertisement in Kijiji and that he further  
promised to abide by all the guidelines and respect the provisions of the Act (see  
Exhibit #11).  
[43] Karen Armstrong also testified that she believed the defendant was cooperative  
and going to comply with the cease and desistletter of March 30, 2017, based on  
the defendant’s e-mail to Litzgus, so it was decided at that time that there would be  
no further action taken against the defendant by CPA Ontario.  
[44] On May 17, 2017, the Chartered Accountants Act, 2010 and the Certified  
Management Accountants Act, 2010 were repealed and replaced with the  
Chartered Professional Accountants of Ontario Act, 2017, the legislation that  
would from that point on govern all the professional accountants of Ontario.  
[45] However, on February 12, 2018, CPA Ontario deregistered the defendant as a  
student of CPA Ontario because the defendant had failed the Common Final Exam  
3 times. The defendant then appealed his deregistration and included a copy of  
his resume in his appeal to CPA Ontario, which included the express use of the  
defendant’s foreign professional accounting designations and their corresponding  
initials. Because the defendant publicly used his foreign professional accounting  
designations and their corresponding initials or descriptions by sending his resume  
with his appeal, which did not fall within one of the 3 statutory exceptions for their  
use in Ontario, the defendant’s action would be in contravention of s. 29 of the  
Chartered Professional Accountants of Ontario Act, 2017.  
[46] A second complaint about the defendant’s misuse of his foreign credentials in  
Ontario was then brought to the attention of Karen Armstrong, who then reopened  
the investigation into the defendant nearly a year after the first complaint. On  
March 20, 2018, Armstrong did an internet and Google search of the defendant  
and found 3 websites, which included his LinkedIn profile page, in which the  
defendant had been publicly using his foreign professional accounting  
designations and their corresponding initials or descriptions and advertising that  
the defendant had offices in Ontario in which he and his accounting firm, “Gujral  
Accounting”, provided accounting and taxation services as a Chartered  
Professional Accountant to small and medium-sized entrepreneurial clients in the  
GTA area of Ontario for reasonable rates when the defendant was not a member  
of CPA Ontario, which would be in contravention of s. 29 of the Chartered  
Professional Accountants of Ontario Act, 2017.  
[47] Then subsequently on June 22, 2018, a Part III information (Information #7488)  
containing 8 counts for regulatory offences committed between March 30, 2017  
and June 21, 2018, was sworn and laid against the defendant. A summons was  
22  
also issued by the Ontario Court of Justice on June 22, 2018, commanding the  
defendant to appear in court on October 2, 2018, to answer to the 8 charges.  
[48] The defendant was then served with the information and the summons on July 11,  
2018.  
[49] On October 2, 2018, the defendant made an appearance through his legal  
representative, Harpreet Luthra, who appeared in court on behalf of the defendant.  
Because of the defendant’s legal representative’s unavailability, the defendant’s  
matter was adjourned to February 5, 2019, which was four months later.  
[50] On February 5, 2019, the defendant appeared, but Harpreet Luthra was no longer  
representing the defendant. Also, on February 5, 2019, counsel for CPA Ontario,  
Madeleine Brown, sought and obtained a judicial pre-trial conference date of  
March 26, 2019, which was one of the earliest dates that was available.  
[51] Because of defects in the charges on Information #7488, which was sworn on  
June 22, 2018, a second information (Information #5539) was then sworn on  
January 24, 2019, which also charged the defendant with committing the same 8  
offences as set out in Information #7488, but between the period from March 1,  
2017 and June 30, 2018.  
[52] The judicial pre-trial conference presided over by Amenta J.P. was then held on  
March 26, 2019. Following the judicial pre-trial conference, Amenta J.P. attempted  
to set a date for trial by instructing the defendant to attend at the trial coordinator's  
office with Madeleine Brown, counsel for CPA Ontario, to obtain a trial date. The  
trial coordinator advised counsel for CPA Ontario and the defendant that there  
were no available dates in July and August of 2019. The defendant in response to  
the attempt by the presiding pre-trial conference justice to set the trial on an  
available date up to the end of June, refused to agree to any available dates on  
account of the defendant’s purported travel plans for that time period. Upon being  
informed of the defendant’s refusal to agree to a trial date before the end of June  
of 2019, Amenta J.P. ordered the defendant to return on April 8, 2019, with proof  
of his travel plans.  
[53] On April 8, 2019, the defendant produced to Amenta J.P. airline tickets that the  
defendant had actually purchased on April 3, 2019, as "proof' of his travel plans.  
The airline tickets were for the departure date of April 20, 2019 and the return date  
of July 1, 2019. On receiving this “proof” of the defendant’s travel plans, Amenta  
J.P. discovered that the defendant had only purchased his airline tickets on a date  
after Amenta J.P. had tried to set the matter down for trial on March 26, 2019.  
Amenta J.P. then asked the defendant to move his travel plans. However, the  
defendant refused to change his travel plans. Consequently, Amenta J.P. then  
scheduled the defendant’s trial for September 11, 2019, which was one of the first  
available dates after the defendant’s scheduled trip from April 20, 2019 to July 1,  
2019 would be completed.  
23  
[54] In addition, on the April 8, 2019 court appearance, Information #7488 which had  
been sworn on June 22, 2018, was withdrawn by the prosecution. As such, the  
prosecution was proceeding with the second information (Information #5539), that  
had been sworn on January 24, 2019, which also charged the defendant with  
committing the same 8 offences, but for a different period from March 1, 2017 to  
June 30, 2018.  
[55] Although the defendant’s trial for September 11, 2019, had been set on April 8,  
2019, the defendant brought a motion on August 19, 2019, in an attempt to  
adjourn the scheduled trial, on the grounds that there was a settlement conference  
scheduled on the same date in an unrelated Small Claims Court matter that had  
been scheduled to commence on a date after the September 11, 2019 trial date.  
At the hearing of the motion on August 19th, the defendant through his agent had  
introduced a new theory as to why the defendant’s adjournment ought to be  
granted, which was that the defendant’s father was ill. However, Bonas J.P. who  
heard the Motion for Adjournment dismissed the defendant’s application to adjourn  
the defendant’s trial, calling the defendant’s grounds and motion "frivolous" and  
"lacking in truthfulness".  
[56] The defendant’s Charter application and the trial was then heard and held on  
September 11, 2019. At the trial, two witnesses testified: one for the prosecution  
and one for the defence. The prosecution witness was Karen Armstrong, a law  
clerk in the General Counsel’s Office of the Chartered Professional Accountants of  
Ontario; while for the defence, the defendant, Joginder Singh Gujral, had testified.  
[57] After submissions on the 8 charges and the Charter Application from both the  
prosecution and the defendant were completed, judgment was reserved and the  
matter adjourned to November 29, 2019, for the ruling on the Charter Application  
and for judgment on the 8 charges to be rendered.  
(f) Withdrawal by the prosecution of the first Information laid against the  
defendant  
[58] Two Part III Informations were actually laid against the defendant. The first  
information (Information #7488) was sworn on June 22, 2018. The second  
information (Information #5539) which had corrected errors on the first information  
was sworn on January 24, 2019. The prosecution withdrew the first information on  
April 4, 2018. For the purposes of s. 11(b) of the Charter the commencement of  
the proceedings against the defendant would be the date in which the first  
Information was sworn, which is June 22, 2018.  
(g) Students of CPA Ontario are not members of CPA Ontario  
[59] Students of CPA Ontario are not members of the Institute of Chartered  
Accountants of Ontario, the Certified Management Accountants of Ontario, or the  
24  
Chartered Professional Accountants of Ontario under the Chartered Accountants  
Act, 2010, the Certified Management Accountants Act, 2010 and the Chartered  
Professional Accountants of Ontario Act, 2017, the 3 statutes that are applicable in  
this proceeding.  
(h) Judicial Pre-Trial Conferences are not courts of competent jurisdiction  
for the purposes of granting a remedy for an infringement of the Charter  
[60] The defendant contends that the presiding justice in the judicial pre-trial  
conference had violated his rights by not listening to the defendant and by only  
listening to the prosecution, by not spending enough time to discuss the  
defendant’s charges during the judicial pre-trial conference, and by not dismissing  
his charges at the judicial pre-trial conference.  
[61] However, Judicial Pre-Trial Conferences are not courts of competent jurisdiction  
for the purposes of granting a remedy for an infringement of the Charter.  
Moreover, a Judicial Pre-Trial Conference, which is a meeting held between a  
judicial officer, a prosecutor, and an accused (if self-represented) or the accused’s  
legal representative to discuss the accused’s case, to resolve procedural issues, to  
determine the number of witnesses to be called for the trial, and to determine the  
amount of time required to complete the trial including whether there are any pre-  
trial motions or Charter applications or experts being called as witnesses. A  
Judicial Pre-Trial Conference can also help narrow the issues and resolve  
disclosure issues. Judicial Pre-Trial Conferences are also a mandatory step  
where the trial is expected to take up a significant amount of court time.  
[62] Moreover, Judicial Pre-Trial Conferences may only last 15 to 30 minutes and are  
not formal trials involving the presentation of evidence or the cross-examination of  
witnesses testifying under oath. The concerns of the presiding justice conducting  
the Judicial Pre-Trial Conference may have been on matters related to determining  
the number of witnesses to be called and the amount of time required to complete  
the defendant’s trial and not a discussion on whether the defendant had committed  
the offences that the defendant was charged with, which may have been the  
specific concern of the defendant.  
As such, the defendant may have  
misunderstood the purpose of the Judicial Pre-Trial Conference and it may have  
not been appropriate for the presiding justice to even consider dismissing the  
defendant’s charges when the procedural meeting was not for the purposes of  
determining guilt or innocence.  
(i) There is no evidence that Karen Armstrong who investigated the  
defendant was biased towards the defendant  
[63] The defendant contends that Karen Armstrong is biased towards the defendant,  
but there is no credible evidence adduced that Karen Armstrong is biased towards  
the defendant or that there is any acrimony between Armstrong and the defendant.  
Moreover, Armstrong had no personal contact or communication with the  
25  
defendant prior to the trial and that Armstrong’s investigation consisted only of  
internet and Google searches of the defendant and accessing information about  
the defendant that was already in CPA Ontario’s records and did not involve  
questioning the defendant or taking a statement from the defendant during her  
investigation of the defendant. In addition, there is no evidence that Armstrong  
knows the defendant personally or had investigated the defendant previously on  
other charges.  
(j) Karen Armstrong is not required to be a cyber expert in order to testify  
about taking screenshots of webpages pertaining to the defendant that  
she had observed and found on the internet  
[64] The defendant contends that Karen Armstrong is required to be a cyber expert in  
order to testify about taking screenshots of webpages pertaining to the defendant  
that she had observed and found on the internet. Armstrong had testified that she  
had used the Microsoft Office Suite application on her computer to take a  
screenshot of the defendant’s webpages and then had saved those webpages as  
a PDF file. The method of recording the defendant’s webpages for a particular  
point in time does not appear to be complicated and needing of specialized  
computer and technical knowledge, skill, experience or expertise, and that anyone  
with a basic knowledge of computers, the internet, and the Microsoft Office Suite  
application could undertake the task of taking a screenshot of the defendant’s  
webpages and saving the webpage as a PDF file.  
[65] Moreover, Armstrong also took care by erasing her cache memory on her  
computer to ensure that any previous screenshots that she had made of the  
defendant’s webpages on March 23, 2017, were not by default the same  
screenshots of the defendant’s webpages that would have been stored in her  
computer for the defendant’s webpages she had found on March 20, 2018.  
[66] In addition, the defendant suggested that a better method could have been used to  
capture and to authenticate the defendant’s webpages, but did not offer or state  
what this better method would be.  
(k) There is no evidence of selective prosecution of the defendant by CPA  
Ontario  
[67] The defendant contends that CPA Ontario has picked on the defendant and have  
not charged anyone else who were doing the same things as the defendant.  
However, there is no credible evidence produced at trial that supports the  
defendant’s contention that CPA Ontario had intentionally selected the defendant  
for prosecution for an improper purpose or to prosecute only the defendant while  
other individuals who may have committed the same contraventions of the 3  
statutes in question that the defendant has been charged with were themselves  
not prosecuted or charged.  
26  
(l) There is no intentional infringement of the defendant’s privacy rights by  
CPA Ontario when it had sent a registered letter dated April 4, 2018, to  
the defendant at the defendant’s last known address where a third party  
had signed for that registered letter being delivered by the post office.  
[68] The defendant contends that CPA Ontario had intentionally violated the  
defendant’s privacy rights by intentionally mailing out the April 4, 2018 registered  
letter to the wrong address, full well knowing that the defendant’s address had  
been changed by the defendant with Student Services of CPA Ontario and that the  
address to which the registered letter had been addressed had been the incorrect  
address, thereby violating the defendant’s privacy rights, since a third party named  
“Naviza Chatergoon” had on April 6, 2018, signed for that registered letter  
addressed to the defendant being delivered by Canada Post. However, Karen  
Armstrong testified that Tom Litzgus’ registered letter of April 4, 2018 had been  
sent to the same address which the defendant had been using when the  
defendant had received the first registered “cease and desist” letter dated March  
30, 2017, that had been sent by the General Counsel’s Office, and that the  
General Counsel’s Office were not aware that defendant had changed his address  
until the General Counsel’s Office obtained the defendant’s current address from  
the Student Services branch of CPA Ontario.  
[69] Ergo, CPA Ontario did not intentionally infringe on the defendant’s right to privacy  
by sending the April 4, 2018 registered letter to the defendant’s old address.  
Moreover, any infringement of the defendant’s privacy, if any, would appear to be  
on Canada Post who had allowed the April 4, 2018 registered letter to be received  
and signed for by a third party, who was not the defendant. Consequently, as  
there is no infringement by CPA Ontario of the defendant’s right to privacy then  
there is no remedy.  
(m) CPA Ontario is not required by law to provide a warning to the  
defendant that he is contravening a statutory provision of the  
governing legislation and allow the defendant to correct the  
contravention before it is permitted to charge the defendant with an  
offence under that governing legislation  
[70] The defendant also contends that if CPA Ontario had not intentionally sent the  
April 4, 2018 registered letter to the wrong address, which would have notified the  
defendant about CPA Ontario’s concerns with the improper use of his foreign  
professional accounting designations, initials, or descriptions on his LinkedIn  
Profile page or his other websites, then we would all not be here today, since the  
defendant would have been made aware of CPA Ontario’s concerns and as the  
defendant had always immediately corrected anything with which CPA Ontario had  
concerns about or requested of him, then he would have corrected those concerns  
outlined in the April 4, 2018 letter immediately.  
27  
[71] However, the 3 governing statutes do not contain a legislative provision that  
requires CPA Ontario to provide a warning to the defendant that a provision under  
one of those 3 statutes is being contravened before CPA Ontario can actually  
charge the defendant with committing an offence under one of those 3 statutes.  
[72] But more significantly, there is a presumption that the defendant is aware of the  
law and that ignorance of the lawunder the common law and as expressly  
provided for under s. 81 of the Provinces Offences Act, R.S.O. 1990, c. P.33, is  
not a defence.  
(n) CPA Ontario is not required by law to retain the services of a third party  
to investigate and then charge the defendant with an offence under that  
governing legislation  
[73] The defendant contends that an objective third party should have been used to  
investigate the defendant instead of Karen Armstrong, who was an employee of  
CPA Ontario and where CPA Ontario is also the body prosecuting him in the  
present proceeding.  
[74] However, there is no principle in law that requires a particular body or institution  
that regulates or administers a particular legal regime governing a profession  
having to use investigators who are not employees of or part of that body or  
institution. Unless, for example, it is an employee of that body or institution that is  
being suspected of committing an offence under the governing legislation, then to  
avoid a potential conflict situation a third-party investigator may be required to be  
utilized. But for the defendant’s case, there is nothing wrong in law or principle for  
Karen Armstrong, an employee of CPA Ontario, to investigate the defendant for  
contravention of the legislation administered by CPA Ontario. Furthermore, many  
regulatory bodies, such as the Law Society of Ontario, have their own in-house  
investigators that investigate complaints.  
(o) There is a “Memorandum of Understanding” between CPA Ontario and  
the Institute of Chartered Accountants of India  
[75] CPA Ontario has a Memorandum of Understanding (MOU) with the Institute of  
Chartered Accountants of India1, in which a member of the Institute of Chartered  
1
From the Institute of Chartered Accountants of India webpage https://www.icai.org/post.html?post_id=15255, under the heading  
Memorandum of Understanding with Chartered Professional Accountants of Canada (CPA Canada)”, dated November 28, 2018,  
it states:  
The Institute of Chartered Accountants of India (ICAI) and the Chartered Professional Accountants of Canada (CPA  
Canada) has signed the Memorandum of Understanding, leading the Membership Pathway Arrangements, which would  
facilitate mutually recognizing the Qualification of each other’s and admit the Members in good standing by prescribing a  
bridging mechanism between the two Institutes.  
The MoU applies to members in good standing who have gained membership in ICAI or one of the Canadian Provincial  
CPA bodies by meeting the education, experience and practical experience requirements of the ICAI or Canadian  
Provincial CPA bodies. In August 2018, the Union Cabinet of India, chaired by Hon’ble Prime Minister of India, Shri  
Narendra Modi, approved the proposed MoU. ICAI and CPA Canada share common and strong interests in the  
28  
Accountants of India who is in good standing and who has a university degree  
recognized by the Institute of Chartered Accountants of India, would be eligible to  
apply for registration and admission to membership in CPA Ontario under the  
terms of the MOU, which provides for a bridging mechanism for this admission  
(see also the CPA Ontario webpage https://www.cpaontario.ca/become-a-  
cpa/why-cpa/internationally-trained-accountants/member-of-specified-accounting-  
body which confirms the MOU between CPA Ontario and the Institute of Chartered  
Accountants of India). The MOU was signed on November 17, 2018.  
(p) Becoming a member of the Institute of Chartered Accountants of  
Ontario  
[76] Before the Chartered Accountants Act, 2010, was repealed, an individual  
according to s. 11 of that Act, could become a member of the Institute of Chartered  
Accountants of Ontario by meeting the requirements and qualifications for  
membership that are established by the council of that governing body. Moreover,  
s. 12 of that Act provides that the right of a member of the Institute to practice as a  
Chartered Accountant is subject to any restrictions or conditions imposed under  
that Act [emphasis is mine below]:  
Membership  
11. The registrar shall admit as a member of the Institute any individual who  
meets the requirements and qualifications for membership that are  
established by the council.  
Restrictions, conditions  
12. The right of a member of the Institute to practise as a Chartered Accountant  
is subject to any restrictions or conditions imposed under this Act.  
(q) Becoming a member of the Certified Management Accountants of  
Ontario  
[77] In addition, before the Certified Management Accountants Act, 2010 was repealed,  
s. 14(1) of that Act also provided that an individual could become a member of the  
Certified Management Accountants of Ontario by meeting the requirements and  
qualifications for membership that are specified by the by-laws and who applies for  
advancement of the profession of accountancy, especially in relation to the maintenance and strengthening of  
professional and educational standards in all sectors, as well the internationalisation of the profession.  
Under the terms of MoU, ICAI members in good standing with requisite experience are eligible for exemption from  
practical training requirements of CPA Canada as well as appearing in CPA Professional Education Program (CPA PEP),  
Capstone 1 and Capstone 2 modules and can acquire the CPA qualification by passing the final examination of CPA  
Canada i.e. the 3 day’s Common Final Examination (CFE) only.  
The members are advised that they are required to maintain their respective home body membership. The MoU does not  
provide the members of ICAI and CPA Canada any rights access to public accounting and to other regulated services  
requiring provincial registration or licensure.”  
29  
membership in accordance with the by-laws. In addition, s. 15 the Certified  
Management Accountants Act, 2010 states that an individual is not a member of  
the Certified Management Accountants of Ontario unless the register indicates that  
he or she is a member [emphasis is mine below]:  
Membership  
14(1) The Board shall admit as a member of the Corporation any individual who  
meets the requirements and qualifications for membership that are  
specified by the by-laws and who applies for membership in accordance  
with the by-laws.  
Register  
15.  
For the purposes of this Act and the by-laws, an individual is not a  
member of the Corporation unless the register indicates that he or she is  
a member.  
(r) Becoming a member of CPA Ontario  
[78] As set out under s. 15(1) of the Chartered Professional Accountants of Ontario  
Act, 2017, an individual can become a member of CPA Ontario, the present  
governing body of all professional accountants in Ontario, by meeting the  
requirements and qualifications for membership that are specified by the by-laws  
and who applies for membership in accordance with the by-laws. Moreover, s.  
15(3) provides that in exercising powers or performing duties under the Chartered  
Professional Accountants of Ontario Act, 2017, CPA Ontario shall ensure that  
members are treated equally and without preference for or discrimination against  
any prior membership in or designation by a predecessor body, unless this Act or  
the by-laws provide otherwise [emphasis is mine below]:  
Membership  
15(1) The registrar shall admit as a member of CPA Ontario any individual who  
meets the requirements and qualifications for membership that are  
specified by the by-laws, and who applies for membership in accordance  
with the by-laws.  
Classes  
(2) The council may by by-law establish Fellows, Associates, and other  
classes or groups of members.  
Equal treatment  
(3) In exercising powers or performing duties under this Act, CPA Ontario  
shall ensure that members are treated equally and without preference for  
30  
or discrimination against any prior membership in or designation by a  
predecessor body, unless this Act or the by-laws provide otherwise.  
Members as Chartered Professional Accountants  
16.  
A member of CPA Ontario is entitled to practise as a Chartered  
Professional Accountant, subject to any suspension of the membership or  
any restrictions or conditions imposed on the member under this Act.  
(s) Only members of the Institute of Chartered Accountants of Ontario can  
use the designation of “Chartered Accountant” or the initials “CA” in  
the public realm in Ontario  
[79] As set out under s. 27(1) of Chartered Accountants Act, 2010, only a “member” of  
the Institute of Chartered Accountants of Ontario are legally permitted to take or  
use the designation “Chartered Accountant” or the initials “C.A.”, “CA”, “A.C.A.”,  
“ACA”, “F.C.A.” or “FCA in the public realm in Ontario, or practice as a Chartered  
Accountant in Ontario, or hold themselves out as a Chartered Accountant to the  
public in Ontario, regardless of whether he or she provides services as a  
Chartered Accountant to any individual or entity [emphasis is mine below]:  
Prohibitions  
Prohibition, individuals  
27(1) No individual, other than a member of the Institute, shall, through an  
entity or otherwise,  
(a) take or use the designation “Chartered Accountant” or the initials  
“C.A.”, “CA”, “A.C.A.”, “ACA”, “F.C.A.” or “FCA”, alone or in  
combination with other words or abbreviations;  
(b) take or use any term, title, initials, designation or description implying  
that the individual is a Chartered Accountant;  
(c) practise as a Chartered Accountant; or  
(d) otherwise hold himself or herself out as a Chartered Accountant,  
regardless of whether he or she provides services as a Chartered  
Accountant to any individual or entity.  
[80] However, under s. 27(2) of Chartered Accountants Act, 2010, an individual, who is  
not a “member” of the Institute of Chartered Accountants of Ontario, may still  
legally take or use their foreign professional accounting designations, “Chartered  
Accountant” or the initials “C.A.”, “CA”, “A.C.A.”, “ACA”, “F.C.A.” or “FCA in  
Ontario in 3 specific situations, which are: (1) for the purposes of a speech or other  
presentation given by the individual at a professional or academic conference or  
other similar forum; (2) for the purposes of the individual’s application for  
31  
employment or a private communication respecting the retainer of the individual’s  
services, if the reference is made to indicate the individual’s educational  
background and the individual expressly indicates that he or she is not a member  
of the Institute of Chartered Accountants of Ontario and is not governed by the  
Institute of Chartered Accountants of Ontario; or (3) for the purposes of a proposal  
submitted by the individual in response to a request for proposals, if the reference  
is made to demonstrate that the individual meets the requirements for the work to  
which the request for proposals relates [emphasis is mine below]:  
Exceptions  
27(2) Clauses (1) (a) and (b) do not apply if an individual uses a term, title,  
initials, designation or description when making reference to authentic  
professional accounting qualifications obtained by the individual from a  
jurisdiction other than Ontario in,  
(a) a speech or other presentation given at a professional or academic  
conference or other similar forum;  
(b) an application for employment or a private communication respecting  
the retainer of the individual’s services, if the reference is made to  
indicate the individual’s educational background and the individual  
expressly indicates that he or she is not a member of the Institute  
and is not governed by the Institute; or  
(c) a proposal submitted in response to a request for proposals, if the  
reference is made to demonstrate that the individual meets the  
requirements for the work to which the request for proposals relates.  
[81] And, more importantly, s. 27(3) of the Chartered Accountants Act, 2010, provides  
that even stating the name of the jurisdiction from which the foreign professional  
accounting designations or their corresponding initial were obtained after the term,  
title, initials, designation or description is not sufficient to expressly indicate that  
the individual is not a member of the Institute of Chartered Accountants of Ontario  
and is not governed by the Institute of Chartered Accountants of Ontario  
[emphasis is mine below]:  
27(3) For the purposes of clause (2) (b), stating the name of the jurisdiction  
from which the qualifications were obtained after the term, title, initials,  
designation or description is not sufficient to expressly indicate that the  
individual is not a member of the Institute and is not governed by the  
Institute.  
[82] Furthermore, s. 27(6) of the Chartered Accountants Act, 2010 expressly states that  
the prohibition under s. 27, which prohibits an individual from taking or using their  
foreign professional accounting designations or their corresponding initials in  
Ontario, does not apply extraterritorially and does not apply to the situation where  
32  
the individual uses those designations or initials outside Ontario or outside  
Canada, as long as the individual does not reside, have an office or offer or  
provide accounting services in Ontario [emphasis is mine below]:  
Non-residents, etc.  
27(6) Nothing in this section affects or interferes with the right of a person to  
use any term, title, initials, designation or description identifying himself or  
herself as an accountant, if the person does not reside, have an office or  
offer or provide accounting services in Ontario.  
(t) Only members of the Certified Management Accountants of Ontario can  
use the designation of “Certified Management Accountant” or the  
initials “CMA” in the public realm in Ontario  
[83] Furthermore, as set out under s. 26(1) of the Certified Management Accountants  
Act, 2010, only a “member” of the Institute of Certified Management Accountants  
of Ontario are legally permitted to take or use the professional accounting  
designation “Certified Management Accountant”, “comptable en management  
accrédité”, “Registered Industrial Accountant” or “comptable en administration  
industrielle”, or the initials “C.M.A.”, “CMA”, “F.C.M.A.”, “FCMA”, “R.I.A.” or “RIA”,  
in the public realm in Ontario, or practice as a Certified Management Accountant  
or Registered Industrial Accountant in Ontario, or hold themselves out as a  
Certified Management Accountant or Registered Industrial Accountant to the  
public in Ontario, regardless of whether he or she provides services as a Certified  
Management Accountant or Registered Industrial Accountant to any individual or  
entity [emphasis is mine below]:  
Prohibitions  
Prohibition, individuals  
26(1) No individual, other than a member of the Corporation, shall, through an  
entity or otherwise,  
(a) take or use the designation “Certified Management Accountant”,  
“comptable en management accrédité”, “Registered Industrial  
Accountant” or “comptable en administration industrielle”, or the initials  
“C.M.A.”, “CMA”, “F.C.M.A.”, “FCMA”, “R.I.A.” or “RIA”, alone or in  
combination with other words or abbreviations;  
(b) take or use any term, title, initials, designation or description implying  
that the individual is a Certified Management Accountant or a  
Registered Industrial Accountant;  
(c) practise as a Certified Management Accountant or Registered Industrial  
Accountant; or  
(d) otherwise hold himself or herself out as a Certified Management  
33  
Accountant or a Registered Industrial Accountant, regardless of whether  
he or she provides services as a Certified Management Accountant or  
Registered Industrial Accountant to any individual or entity.  
[84] However, under s. 26(2) of the Certified Management Accountants Act, 2010, an  
individual, who is not a “member” of the Institute of Chartered Accountants of  
Ontario, may still legally take or use their foreign professional accounting  
designations, “Certified Management Accountant” or the corresponding initials  
“C.M.A.”, “CMA”, “F.C.M.A.”, “FCMA”, in Ontario in 3 specific situations, which are:  
(1) for the purposes of a speech or other presentation given by the individual at a  
professional or academic conference or other similar forum; (2) for the purposes of  
the individual’s application for employment or a private communication respecting  
the retainer of the individual’s services, if the reference is made to indicate the  
individual’s educational background and the individual expressly indicates that he  
or she is not a member of the Institute and is not governed by the Institute; or (3)  
for the purposes of a proposal submitted by the individual in response to a request  
for proposals, if the reference is made to demonstrate that the individual meets the  
requirements for the work to which the request for proposals relates [emphasis is  
mine below]:  
Exceptions  
26(2) Clauses (1) (a) and (b) do not apply to an individual in any of the following  
circumstances:  
1. The individual uses a term, title, initials, designation or description  
when making reference to authentic professional accounting  
qualifications obtained by the individual from a jurisdiction other than  
Ontario in,  
i. a speech or other presentation given at a professional or  
academic conference or other similar forum,  
ii. an application for employment or a private communication  
respecting the retainer of the individual’s services, if the reference  
is made to indicate the individual’s educational background and  
the individual expressly indicates that he or she is not a member  
of the Corporation and is not governed by the Corporation, or  
iii. a proposal submitted in response to a request for proposals, if the  
reference is made to demonstrate that the individual meets the  
requirements for the work to which the request for proposals  
relates.  
2. The individual uses a term, title, initials, designation or description as  
authorized by the by-laws.  
34  
[85] And, more importantly, s. 26(3) of the Certified Management Accountants Act,  
2010, provides that even stating the name of the jurisdiction from which the foreign  
professional accounting designations or their corresponding initial were obtained  
after the term, title, initials, designation or description is not sufficient to expressly  
indicate that the individual is not a member of the Certified Management  
Accountants of Ontario and is not governed by the Certified Management  
Accountants of Ontario [emphasis is mine below]:  
26(3) For the purposes of subparagraph 1 ii of subsection (2), stating the name  
of the jurisdiction from which the qualifications were obtained after the  
term, title, initials, designation or description is not sufficient to expressly  
indicate that the individual is not a member of the Corporation and is not  
governed by the Corporation.  
[86] Furthermore, s. 26(6) of the Certified Management Accountants Act, 2010  
expressly states that the prohibition under s. 26, which prohibits an individual from  
taking or using their foreign professional accounting designations or their  
corresponding initials in Ontario, does not apply extraterritorially and does not  
apply to the situation where the individual uses those designations or initials  
outside Ontario or outside Canada, as long as the individual does not reside, have  
an office or offer or provide accounting services in Ontario [emphasis is mine  
below]:  
Non-residents, etc.  
26(6) Nothing in this section affects or interferes with the right of a person to use  
any term, title, initials, designation or description identifying himself or  
herself as an accountant, if the person does not reside, have an office or  
offer or provide accounting services in Ontario.  
(u) Only members of CPA Ontario can use the designation of “Chartered  
Professional Accountant” or the initials “CPA” or the predecessor  
designations “Chartered Accountant”, “Certified Management  
Accountant”, or the predecessor initials “CA” of “CMA” in the public  
realm in Ontario  
[87] After amalgamation of the three professional accounting bodies in Ontario under  
one governing body of CPA Ontario and the repeal of the Chartered Accountants  
Act, 2010 and the Certified Management Accountants Act, 2010 on May 17, 2017,  
ss. 17 and 18 of the Chartered Professional Accountants of Ontario Act, 2017,  
S.O. 2017, c. 8, Sched. 3, now sets out the professional accounting designations  
and the corresponding initials for these designations that can only be taken or  
used by membersof CPA Ontario, which includes Chartered Professional  
Accountantand Fellow Chartered Professional Accountantand the  
corresponding initials with or without periods of those accounting designations of  
“C.P.A.”, “F.C.P.A.”, as well as use of the predecessor professional accounting  
35  
designations or initials with or without periods such as Chartered Accountant,  
“Associate Chartered Accountant, “Fellow Chartered Accountant, Certified  
Management Accountant, “Fellow Certified Management Accountant,  
Registered Industrial Accountant, Certified General Accountant” and “Fellow  
Certified General Accountant”, “C.A.”, “A.C.A.”, “F.C.A.”, “C.M.A.”, “F.C.M.A.”,  
“R.I.A.”, “C.G.A.”, “F.C.G.A.”, in the public realm in Ontario [emphasis is mine  
below]:  
Designations and initials  
Designations  
17(1) Subject to the by-laws, a member of CPA Ontario is entitled to use the  
following designations:  
1. “Chartered Professional Accountant” and “comptable professionnel  
agréé”.  
2. Any other designation provided for by the by-laws.  
Same, designations of predecessor bodies  
(2) If provided for by the by-laws, a member of CPA Ontario is entitled to use,  
in conjunction with a designation referred to in subsection (1) and in  
accordance with the by-laws, one or more of the following designations:  
1. “Chartered Accountant” and “comptable agréé”.  
2. “Certified Management Accountant” and “comptable en management  
accrédité”.  
3. “Registered Industrial Accountant” and “comptable en administration  
industrielle”.  
4. “Certified General Accountant” and “comptable général accrédité”.  
Initials  
18(1) Subject to the by-laws, a member of CPA Ontario is entitled to use the  
following initials (with or without periods):  
1. C.P.A.”.  
2. “F.C.P.A.”, if the member is a Fellow.  
3. Any other initials provided for by the by-laws.  
Same, initials of predecessor bodies  
(2) If provided for by the by-laws, a member of CPA Ontario is entitled to use,  
in conjunction with initials referred to in subsection (1) and in accordance  
36  
with the by-laws, one or more of the following initials (with or without  
periods):  
1. “C.A.”  
2. “A.C.A.”  
3. “F.C.A.”  
4. “C.M.A.”  
5. “F.C.M.A.”  
6. “R.I.A.”  
7. “C.G.A.”  
8. “F.C.G.A.”  
[88] Furthermore, as set out under s. 29(1) of the Chartered Professional Accountants  
of Ontario Act, 2017, only a “member” of the CPA Ontario are legally permitted to  
take or use the professional accounting designation “Chartered Professional  
Accountant” and “Fellow Chartered Professional Accountant” and the  
corresponding initials with or without periods of those accounting designations of  
“C.P.A.”, “F.C.P.A.”, as well as predecessor designations or initials with or without  
periods such as “Chartered Accountant”, “Associate Chartered Accountant”,  
“Fellow Chartered Accountant”, “Certified Management Accountant”, “Fellow  
Certified Management Accountant” or their corresponding initials with or without  
periods, “C.A.”, “A.C.A.”, “F.C.A.”, “C.M.A.”, or “F.C.M.A.” in the public realm in  
Ontario, or hold themselves out as a “Chartered Professional Accountant”,  
“Chartered Accountant”, “Fellow Chartered Accountant”, “Certified Management  
Accountant”, or “Fellow Certified Management Accountant” to the public in Ontario,  
or practice as a “Chartered Professional Accountant” in Ontario [emphasis is mine  
below]:  
Prohibitions  
Prohibitions, individuals  
29(1) No individual, other than a member of CPA Ontario, shall, through an entity  
or otherwise,  
(a) take or use a designation referred to in section 17 or initials referred to  
in section 18, whether alone or combined or intermixed in any manner  
with any other words or abbreviations;  
(b) take or use any term, title, initials, designation or description implying  
that the individual is a Chartered Professional Accountant, Chartered  
Accountant, Certified Management Accountant, Registered Industrial  
37  
Accountant or Certified General Accountant;  
(c) otherwise hold himself or herself out as a Chartered Professional  
Accountant,  
Chartered  
Accountant,  
Certified  
Management  
Accountant, Registered Industrial Accountant or Certified General  
Accountant; or  
(d) practise as a Chartered Professional Accountant.  
[89] However, under s. 29(2) of the Chartered Professional Accountants of Ontario Act,  
2017, an individual, who is not a “member” of CPA Ontario, may still legally take or  
use their foreign professional accounting designations, “Chartered Accountant”,  
“Fellow Chartered Accountant”, “Certified Management Accountant” or the  
corresponding initials “C.A.”, “CA”, “F.C.A.”, “FCA”, “C.M.A.”, “CMA”, “F.C.M.A.”,  
“FCMA”, in Ontario in 3 specific situations, which are: (1) for the purposes of a  
speech or other presentation given by the individual at a professional or academic  
conference or other similar forum; (2) for the purposes of the individual’s  
application for employment or a private communication respecting the retainer of  
the individual’s services, if the reference is made to indicate the individual’s  
educational background and the individual expressly indicates that he or she is not  
a member of CPA Ontario and is not governed by CPA Ontario; or (3) for the  
purposes of a proposal submitted by the individual in response to a request for  
proposals, if the reference is made to demonstrate that the individual meets the  
requirements for the work to which the request for proposals relates [emphasis is  
mine below]:  
Exception  
29(2) Clauses (1) (a) and (b) do not apply if an individual uses a term, title,  
initials, designation or description when making reference to authentic  
professional accounting qualifications obtained by the individual from a  
jurisdiction other than Ontario in,  
(a) a speech or other presentation given at a professional or academic  
conference or other similar forum;  
(b) an application for employment or a private communication respecting  
the retainer of the individual’s services, if the reference is made to  
indicate the individual’s educational background and the individual  
expressly indicates that he or she is not a member of CPA Ontario  
and is not governed by CPA Ontario; or  
(c) a proposal submitted in response to a request for proposals, if the  
reference is made to demonstrate that the individual meets the  
requirements for the work to which the request for proposals relates.  
38  
[90] And, more importantly, s. 29(3) of the Chartered Professional Accountants of  
Ontario Act, 2017, provides that even stating the name of the jurisdiction from  
which the foreign professional accounting designations or their corresponding  
initials were obtained after the term, title, initials, designation or description is not  
sufficient to expressly indicate that the individual is not a member of CPA Ontario,  
and is not governed by CPA Ontario [emphasis is mine below]:  
29(3) For the purposes of clause (2) (b), stating the name of the jurisdiction from  
which the qualifications were obtained after the term, title, initials,  
designation or description is not sufficient to expressly indicate that the  
individual is not a member of CPA Ontario and is not governed by CPA  
Ontario.  
[91] Furthermore, s. 29(6) of the Chartered Professional Accountants of Ontario Act,  
2017 expressly states that the prohibition under s. 29, which prohibits an individual  
from taking or using their foreign professional accounting designations or their  
corresponding initials in Ontario, does not apply extraterritorially and does not  
apply to the situation where the individual uses those designations or initials  
outside Ontario or outside Canada, as long as the individual does not reside, have  
an office or offer or provide accounting services in Ontario [emphasis is mine  
below]:  
Non-application  
29(6) Nothing in this section affects or interferes with the right of a person to use  
any term, title, initials, designation or description identifying himself or  
herself as an accountant, if the person does not reside, have an office or  
offer or provide accounting services in Ontario.  
(v) The defendant has never been a member of the Chartered Professional  
Accountants of Ontario  
[92] Heidi Franken, the Registrar of CPA Ontario has certified in a document dated  
September 28, 2019, that the defendant, Joginder Singh Gujral had been a  
registered student of CPA Ontario as of June 23, 2015 and that on February 12,  
2018, the defendant had been deregistered as a student of CPA Ontario as a  
result of his third unsuccessful attempt in the Common Final Examination (CFE)  
and that the defendant, Joginder S. Gujral, has not been and is not a member of  
CPA Ontario and is therefore not authorized or entitled to use the designations,  
“Certified Management Accountant” or “CMA”, “Chartered Accountant” or “CA” or  
“Chartered Professional Accountant” or “CPA”, nor to hold himself out as a  
member of CPA Ontario (see Exhibit # 7).  
(w) Credibility of Karen Armstrong  
[93] Karen Armstrong, the law clerk in the General Counsel’s Office, who investigated  
the complaint about the defendant, did not have any face-to-face contact,  
39  
communication, or interaction with the defendant. Her investigation consisted of  
doing internet or Google searches in regard to the defendant, discovering and  
finding webpages associated or linked to the defendant and then taking screen  
shots of those internet webpages linked to the defendant and saving them as PDF  
files on her computer. Armstrong then said that she forwarded those webpages to  
Tom Litzgus, Associate General Counsel of the Chartered Professional  
Accountants of Ontario. And, when she did a subsequent internet or Google  
searches in respect to a second complaint about the defendant contravening the  
Chartered Professional Accountants of Ontario Act, 2017, Armstrong testified that  
she made sure to clear or delete her cache files on her computer operating system  
to ensure that any webpages linked to the defendant that she found on her second  
investigation would not be the same webpages that she had previously captured,  
so as to obtain differently dated webpages. Armstrong also testified that she does  
not know the defendant or know of the defendant until her initial investigation.  
[94] Karen Armstrong’s testimony was consistent and not undermined by the  
defendant’s cross-examination. Moreover, Armstrong was a credible witness and  
her testimony was also straightforward, logical, and credible. In addition, there is  
no evidence that she had any enmity or bias towards the defendant.  
(x) Credibility of the defendant  
[95] The defendant’s testimony has not been straight forward nor consistent. When the  
defendant first began his testimony, he initially testified that the webpages linked to  
the defendant and the Kijiji advertisement in question were all fabrications.  
However, under cross-examination the defendant testified that the webpages  
linked to the defendant and the Kijiji advertisement were not fabrications, but that  
he could not recall them.  
3.  
THE CHARGES  
[96] The defendant, Joginder Singh Gujral, has been charged with committing 8  
regulatory offences between March 1, 2017 and June 30, 2018 in Information  
#5539 which was sworn on January 24, 2019, and which was a replacement  
information for Information #7488 that was sworn on June 22, 2018. The older  
Information #7488 had been withdrawn by the prosecution on April 8, 2019. The  
following 8 counts in the newer Information #5539 contain the 8 charges which had  
been proceeded with at trial:  
Joginder Singh Gujral  
5 Keystone Drive,  
Brampton, Ontario  
L6Y 3L2  
Between 1st day of March 2017 and the 30th day of June 2018,  
40  
At the City of Brampton in the Regional Municipality of Peel and elsewhere in  
the Province of Ontario  
did commit the offence of  
(1) taking or using designations or initials or a description implying that he is a  
Certified Management Accountant, or otherwise holding himself out as a  
Certified Management Accountant, while not being a member of the  
Certified Management Accountants of Ontario, to wit: on the website  
http://gujraltutor.com, contrary to section 26 of the Certified Management  
Accountants Act, 2010;  
(2) taking or using designations or initials or a description implying that he is a  
Certified Management Accountant, or otherwise holding himself out as a  
Certified Management Accountant, while not being a member of the  
Certified Management Accountants of Ontario, to wit: in a Kijiji  
advertisement, to section 26 of the Certified Management Accountants Act,  
2010;  
(3) taking or using designations or initials or a description implying that he is a  
Chartered Accountant, or otherwise holding himself out as a Chartered  
Accountant, while not being a member of the Institute of Chartered  
Accountants of Ontario, to wit: on the website http://gujraltutor.com, contrary  
to section 27 of the Chartered Accountants Act, 2010;  
(4) taking or using designations or initials or a description implying that he is a  
Chartered Accountant, or otherwise holding himself out as a Chartered  
Accountant, while not being a member of the Institute of Chartered  
Accountants of Ontario, to wit: in a Kijiji advertisement, contrary to section  
27 of the Chartered Accountants Act, 2010;  
(5) taking or using designations or initials or a description implying that he is a  
Chartered Professional Accountant, Chartered Accountant,  
Certified  
Management Accountant, or Certified General Accountant, or otherwise  
holding himself out as a Chartered Accountant, while not being a member of  
the Chartered Professional Accountants of Ontario, to wit: on a LinkedIn  
profile, contrary to section 29 of the Chartered Professional Accountants of  
Ontario Act, 2017;  
(6) taking or using designations or initials or a description implying that he is a  
Chartered Professional Accountant, Chartered Accountant,  
Certified  
Management Accountant, or Certified General Accountant, or otherwise  
holding himself out as a Chartered Accountant, while not being a member of  
the Chartered Professional Accountants of Ontario, to wit: on the website  
http://home.icmai-canada.org., contrary to section 29 of the Chartered  
Professional Accountants of Ontario Act, 2017;  
(7) taking or using designations or initials or a description implying that he is a  
Chartered Professional Accountant, Chartered Accountant,  
Certified  
Management Accountant, or Certified General Accountant, or otherwise  
holding himself out as a Chartered Accountant, while not being a member of  
41