Martin D. Raymond, CA, CVA  Marty advises business owners in the areas of business development, taxation planning, value optimization and exit planning strategies. His area of speciality is the valuation of closely held small/mid size private business interests primarily for purchase and sales transactions, corporate reorganizations and income tax restructuring. He has assisted accounting, audit and tax clients in various industries as well as the non-profit and municipal government sectors.   

He holds a Bachelor of Commerce degree from Dalhousie University, is a Chartered Accountant (CA), a Certified Valuation Analyst (CVA) and a Certified Exit Planning Advisor (CEPA). He is a member of the Institute of Chartered Accountants of Nova Scotia, the Canadian Institute of Chartered Accountants, the National Association of Certified Valuation Analysts and the Exit Planning Institute. 

Marty is a native of Liverpool, N.S. and has practiced in the public accounting field for over 30 years. He previously held public accounting positions with Ernst & Young and Grant Thornton and attained industry experience with Bowater Mersey Paper Company.

Mark Winfield, CA, TEP    Mark Winfield, through his professional corporation is a partner responsible for the administration of the Firm and is also the Tax Partner.

Mark, a Chartered Accountant (CA) and Trust and Estate Practitioner (TEP) has completed the Canadian Institute of Chartered Accountants In Depth Tax courses 1 & 2 and the Corporate Re-organization course. He has also trained in US personal taxation.

Mark advises clients on optimizing operations and arranging affairs to meet their goals in practical and tax efficient manners. He also advises clients on all facets of the purchase or sale of a business including moving a business to the next generation of family ownership. Mark also advises clients on certain international tax matters, notably US personal taxation and the non- resident disposition of Canadian property.

Mark has published a number of articles primarily on taxation topics and has lectured to independent business owners and Professional Societies. He is a member of the Canadian Institute of Chartered Accountants, Society of Trust & Estate Practitioners, and The Canadian Tax Foundation. He has also served on the Institute of Chartered Accountants of Nova Scotia’s Professional Standards Committee including four years as Chairman. Prior to qualifying as a CA, Mr. Winfield was a commercial banker with a Canadian bank where he was responsible for a diverse lending portfolio of independent businesses.

Mark is extensively involved in his community and has volunteered with a variety of groups including the United Way of Lunenburg County, United Way Canada, United Way Worldwide, ImpaktAid Society of Canada and the Dreamcatcher Charitable Foundation.

David Yuill, CA    David graduated from Saint Mary’s University in 1987 with a Bachelor of Commerce degree and received his designation as a Chartered Accountant in 1991. He is a member of the Institute of Chartered Accountants of Nova Scotia and the Canadian Institute of Chartered Accountants. 

Since 1995, David has been a partner in an independent accounting firm which evolved into Raymond Yuill Chartered Accountants. The firm provides accounting, taxation, and business advisory services to a variety of small business enterprises. The firm is a panel auditor for the Investment Dealer’s Association.

David continues to expand his professional knowledge and has completed both in-depth courses on Canadian GST/HST taxation and also the Investment Dealers and Brokers In-Residence Course. He is chair of the Practitioners’ Committee of the Institute of Chartered Accountants of Nova Scotia and has been a member of the Professional Standards Review Committee, the steering committee for the 2007 SME Advisors National Conference as well as a presenter on accounting and tax issues to regional small business development organizations.

  Carol Semple, CA  Carol Semple is the partner responsible for the assurance practice and standards administration of the firm.

Prior to joining the Bridgewater office of Raymond Yuill in 2004, she worked at a national accounting firm, obtaining her CA in 1993 and then went into industry as VP Finance for nine years.

Carol is a peer reviewer of assurance files for the Institute of Chartered Accountants of Nova Scotia and also oversees internal quality reviews for the firm. She has experience on a wide variety of files including credit unions, non-profits, first nations’ reserves and candidate and electoral party audits as well as providing accounting and advisory services to small businesses.

Carol has two children and is very busy as a hockey mom.  She is a member of the Rotary Club of Bridgewater and the Bridgewater Chamber of Commerce.  She curls and sails in her spare time.