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).
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