Meet the Partners, Principals & Staff of Kreston GTA

Spence Walker, Partner


Spence joined Kreston GTA as a partner in 2004. Spence began his accounting career with a midsize accounting firm, where he gained experience with Canadian public company clients, a niche he continues to do a significant amount of work in. 


Spence has a unique understanding of early and growth stage startups that require a solid strategy and roadmap to scale their business. He routinely services entities from startup, through their growth phase, to merger or sale. Spence advises at every stage of your business, from funding growth, ensuring an efficient accounting system, designing of an effective corporate structure, maximizing the use of government grants and tax credits, to delivery of financial information required to grow your business.

Spence earned his BComm in 2001 from Ryerson University, his Canadian CPA, CA designation in 2003 and his U CPA designation in 2004. In 2013, Spence received his Certificate of Educational Achievement for completing the IFRS Certificate Program issued from the American Institute of Certified Public Accountants (AICPA).

During his spare time, Spence is an avid golfer and home cook who enjoys keeping up with culinary trends.

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Bryce Walker, Partner


Bryce began his career at Kreston GTA in 2006 and became partner in 2010. Bryce is the lead engagement partner on many private, not-for-profit and public company audits and reviews, and has a wide range of experience with Accounting Standards for Private Enterprises and Not-For-Profit Organizations as well as International Financial Reporting Standards. In 2013, Bryce received his Certificate of Educational Achievement for completing the IFRS Certificate Program issued from the American Institute of Certified Public Accountants (AICPA).


Bryce also has extensive experience in working with owner-managed businesses, including providing consulting and corporate and personal tax planning services.

Bryce earned his Bachelor of Commerce in 2002 from Ryerson University and his CPA, CA designation in 2004.

Bryce enjoys fitness, golfing, snowboarding, soccer and travelling to new and unique places.

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C. James Sandiford, Partner


Jim graduated from the University of Toronto and completed his CPA, CA designation at KPMG in 1979. He was a partner of McCluggage & Smith, which merged with Kreston GTA in 2010. His clientele includes virtually all commercial and non-profit sectors. A specialty of Jim is in providing assurance and related services to entities in the vehicle financing and leasing industry. Jim has performed audits, reviews and compilations as well as consulting on the nuances of the financial statements provided to industry lenders and their specific requirements.


Jim completed the in-depth tax course and provides a wide range of personal, estate and corporate income tax services. Jim is also a U.S. CPA and provides tax and accounting services to U.S. citizens and companies.

Apart from advising many clients over the years, Jim’s community involvement involves being the Chartered President and current Treasurer of the Rotary Club of Markham Sunrise Inc. Jim was awarded Rotary’s highest honour, twice receiving the Paul Harris Fellow Award for his community service. Jim currently chairs a City of Markham Committee and is the Chair Person of the Markham Santa Claus Parade.

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Joanne Smith, Partner


Joanne joined the firm in 2010 through a merger with McCluggage & Smith, where she was a partner. Joanne is a graduate from York University and subsequently earned her CPA, CA designation in 1985. That same year, Joanne joined McCluggage & Smith. During her career, Joanne has worked with a diverse clientele ranging from owner-managed real estate companies to religious charitable organizations. Joanne also provides a wide range of accounting, assurance and tax services and has increasingly been involved in estate tax work.


Joanne currently heads the not-for-profit division of Kreston GTA and is very knowledgeable in accounting guidelines related to religious and other not-for-profit organizations.


Joanne enjoys writing, photography and has recently developed a taste for travel.

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Tim Laceby, Tax Partner


Having started his accounting career at a mid-size accounting firm in 2000, Tim joined Kreston GTA in 2007 and became tax partner in 2016. Tim has worked on many diverse projects over his career from auditing small Canadian and U.S. public companies, working with bankruptcy trustees to recovering assets for lenders, and providing tax advice to owner-managed businesses.


Currently, Tim heads the tax department at Kreston GTA. Tim provides tax advice to individuals, owner-managed businesses and has extensive experience with corporate tax planning, corporate reorganizations, estate and succession planning, purchase and sale of businesses, Canadian foreign reporting issues, and trusts. Tim advises a number of corporate and personal clients on cross-border taxation, primarily U.S. and Canadian. Tim advises clients on structures and tax issues related to expanding into the U.S. or Canada.

Tim earned his Bachelor of Commerce with a major in accounting and a minor in finance from Ryerson University in 2000 and his CPA, CA designation in 2003. Tim is working towards becoming certified by Chartered Professional Accountant Canada as an in-depth tax specialist.

In addition, Tim is the Treasurer of Opera Canada Publications, which is a charity that tracks and celebrates the development of opera in Canada and the role of Canadians in opera around the world.

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Tenny Lo, Director of Assurance International



Tenny has over 25 years of extensive accounting experience working with industries ranging from construction and manufacturing to property management and finance. Tenny’s diversified experience and knowledge are evident in his areas of expertise with our firm. Audit engagements, public company reporting, business financing, and mergers and acquisitions are just a few of his key areas. Tenny has over 10 years of experience in performing audits for Chinese companies that report on Canadian stock exchanges. Tenny reads and writes Chinese, and speaks Mandarin and Cantonese fluently.


For profiles of other members of our Markham accounting staff, please visit Kreston GTA’s LinkedIn page here.

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Robert Kinsman, Manager, Private Companies


Rob graduated from York University in 1978 and earned his CPA, CA designation in 1985. Over the next 25 years he worked in industry at the controllership level for public and private companies primarily in the telecommunications industry.


He returned to public accounting and joined Kreston GTA in 2011. He currently manages all private company engagements, including compilations, accounting and bookkeeping and corporate tax planning.


In his spare time, Rob enjoys fitness, family and travel.

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Julia Zhou, Senior Audit Manager


Julia joined Kreston GTA in 2007. She is currently the senior manager on many public and private company assurance engagements. Julia has a thorough knowledge of International Financial Reporting Standards and Canadian Accounting Standards for Private Enterprises. Julia is experienced with corporate tax planning and preparation, including foreign affiliates information returns, Scientific Research and Experimental Development expenditures and tax credit claims and voluntary disclosures program.


Julia received her Canadian CPA, CA designation in 2012.

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Jonathan Mazzuca, Senior Audit Manager


Jonathan joined Kreston GTA in 2009. He is currently the senior manager on many private company and not-for-profit organization assurance engagements. Jonathan has a thorough knowledge of Canadian Accounting Standards for Private Enterprises and Canadian Accounting Standards for Not-For-Profit Organizations. 


Jonathan graduated from Rotman Commerce at the University of Toronto and obtained his CPA, CA designation in January 2010.


Jonathan is an avid golfer, enjoys playing hockey and volunteers his time with his local parish, St. Norbert’s Catholic Church.

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Elizabeth Pepe, Office Manager


Elizabeth has been with Kreston GTA since its inception. Elizabeth currently manages the day-to-day activities of the firm including accounting and human resources.

Elizabeth plays a vital role to Kreston GTA, without her, Kreston GTA would not be where it is today!

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Kreston GTA

8953 Woodbine Avenue

Markham, ON L3R 0J9

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