Over 65 Years of Excellence

Yale PGC is one of the Greater Toronto Area’s most progressive and reputable mid-sized accounting, audit, taxation, and business advisory firms. As an advanced general practice offering a full range of services with offices in midtown Toronto and Richmond Hill, we work closely with clients in establishing and maintaining a solid financial foundation. With over 65 years of excellence, Yale PGC is committed to helping our clients achieve their goals.


We know the questions you need to ask, and more importantly, how they are best answered.

Founded in 1953 by Bernard Yale and Frederick Friedlander, we began as Yale & Partners, a small Toronto public accounting firm serving the needs of owner-managed businesses. From the beginning, our goal was to ensure continuity in our relationships with clients. We go to great lengths to make sure our clients deal with the same individuals year after year. We concentrate on being readily accessible to our clients and providing them with timely and accurate information. Our focus is to provide the best long-term strategy for each individual client specific to their needs. Over the years, we have taken great pride in watching our clients realize their goals.

In July 2018, Yale & Partners merged with Parker Garber & Chesney to form Yale PGC. Parker Garber & Chesney was formed in 1996 and brings many decades of expert knowledge and experience to Yale PGC, including in the areas of US taxation and condominium audits. Parker Garber & Chesney has become one of the most well-renowned and reputable condominium auditors in Ontario today, and Yale PGC will continue to provide exemplary and hands-on services to our clients.

Yale PGC is a member of GMNI, a well-established association of quality professional accounting firms which provide accounting, audit, taxation, and business consultancy services to businesses worldwide. We welcome the opportunity to provide our clients access to the broad range of global services provided by the members of GMNI.

We consider service continuity an integral part of assisting clients in achieving their short-term and long-term personal and business goals. Continuity provides us with the personal insight required to anticipate issues, explore options, and develop effective business solutions designed to minimize personal, corporate, and estate tax and to maximize wealth. The direct involvement of the partners at important stages has established Yale PGC as a firm that takes a genuine interest in the long-term success of its clients.

With offices in midtown Toronto and Richmond Hill, the third and fourth generations of partners are guiding the firm’s growth and development. Although we have grown over the years, our firm remains dedicated to its roots. We still enjoy helping businesses grow and maintain success. Like us, our clients still appreciate the value of continuity. At Yale PGC, we treat every client as if they are our most important client.

Amarjit (A.J.) Manhas, CPA, CA


H. Gordon Lee, CPA, CA

Managing Partner

Allan Garber, CPA, CA, TEP


Stephen Chesney, FCPA, FCA


Jeffrey R. Dessau, CPA, CA


Munsoor A. Khan, CPA, CA


Benjamin J. Detsky, CPA, CA


Pei (Peter) Zhang, CPA, CA


Michael Hummel, CPA, CA


Kassim Mukri, BA

Senior Manager

Esmail Mukadam

Senior Manager

Robert Parker, BA

Senior Manager

Lauren Cole, HBA, CPA, CA

Senior Manager


As one of Toronto’s most progressive chartered accounting firms since 1953, we attribute most of our success to the performance of our employees.  Yale PGC is always looking for talented people to complement our team of professionals.

If you are interested in joining our team, please send your resume and covering letter to office@yalepgc.ca. Please be sure to include your salary expectations and the date you are available to commence your employment with us.

Here’s what we offer our employees:

Stress-Free Work Environment

Unlike larger firms, Yale PGC doesn’t expect its employees to work 12-15 hour days for up to 7 days a week just to keep pace with the workload and achieve the required number of billable hours. Rather, we encourage our employees to balance their work with their family life. As such, we seldom ask our employees to work more than 37.5 hours per week during most of the year, with 6-13 hours of additional time per week during tax season. We focus more on monitoring results than effort, so we don’t obsess over billable hours. We encourage our staff to ask questions, and spend as much time as necessary to ensure we’ve exceeded our clients’ expectations.

Real Work

We won’t make you perform menial tasks. You’ll work directly with our clients and corporate management, and will be given responsibilities and progressively more difficult work as you gain experience. Since we perform a great deal of assurance work, students will have plenty of opportunities to gain audit hours and progressive levels of experience.

Professional Development

Our professional staff attend seminars through our membership in our professional development consortium. All accounting staff are encouraged to attend morning or all day sessions covering topics such as advanced tax planning, Handbook updates, evolving auditing and assurance standards, estate planning, owner-manager planning, financial planning, risk management, and more. Students are also introduced to basic tax, accounting and audit principles as well as file preparation techniques.

Time Off for Studies

Yale PGC offers paid and unpaid time off for study and examinations. We strongly encourage students to make education their first priority, and are open to flexible schedules and special arrangements as necessary under the circumstances.

Social Activities

Yale PGC organizes a number of annual social events for its employees and their spouses/partners, such as holiday parties and cruises on Lake Ontario. Staff members are also encouraged to organize their own events.


Yale PGC offers a very competitive compensation and benefits package that is commensurate with experience and qualifications. We also pay generous commissions on new business you bring in to the firm.


Accounting & Business Services

At Yale PGC, we understand the needs of small businesses. Since small businesses don’t have the financial resources and staff size of larger companies, the vast majority of our small business clients require and demand services in addition to financial statement and tax return preparation. As a full service firm, you can count on us to cater to and anticipate your needs, while helping you to manage your operations. Whether it’s deciding whether to incorporate, finding the right bookkeeper, or choosing the right accounting software, it is our priority to provide our clients with the services they expect to ensure their continued growth and success.

Our services include:

  • Compilation engagements
  • Financial statement preparation
  • Bookkeeping
  • GST/HST filings and compliance
  • Payroll, EHT, and WSIB filings and compliance
  • Assistance with computerized accounting systems
  • Employee training & support
  • Statutory filings & compliance
  • Incorporation advice

Audit & Assurance

Our assurance clients need timely, reliable financial information to enable strategic decision-making and to satisfy their lending requirements. At Yale PGC, we pride ourselves in being able to meet our clients’ stringent reporting deadlines. We also provide audit or review level services according to the level of assurance desired.

Audits, while more costly, provide the highest level of assurance. In fact, recent events around the world have prompted auditors in Canada to implement new standards aimed at improving the effectiveness and reliability of audits. The results are that users can place an enhanced credibility and value on the audit report, and auditors are better positioned to advise our clients on matters such as corporate governance, internal control design, and risk management strategies. By using our risk-based approach to auditing, we are able to keep audit costs down while improving audit quality. Review engagements offer a moderate level of assurance, and in many cases are acceptable to banks when they require corporate financial statements.

Regardless of the assurance service performed, the process usually results in our clients gaining a better understanding of their business. This ultimately places them in a better position to explore unfolding opportunities, address problems as they arise, negotiate improved financing arrangements, and communicate more effectively with stakeholders and potential investors.

Our services include:

  • Audit and review engagements
  • Evaluation of internal controls
  • Forensic investigation
  • Due diligence
  • Program/project audits (government, institutions, and NPOs)


Ask yourself: “Am I paying too much tax?” If you don’t know the answer, chances are the answer is yes. That’s where we come in. By integrating personal and corporate tax planning, Yale PGC will help you develop a comprehensive long-term tax strategy to deal with future events and minimize your overall tax burden. Our experienced tax experts employ both innovative and proven tax strategies to ensure our clients take advantage of all incentives and tax minimization strategies available. We’ll even review your prior tax filings and try to fix mistakes made in the past.

Our services include:

  • Corporate and personal tax planning and filing
  • Estate and trust tax planning and filing
  • Corporate reorganizations
  • U.S. personal and corporate tax returns
  • Scientific research and experimental development (SRED)
  • Audit assistance and negotiation with tax authorities
  • Commodity/consumption taxes (GST/HST)
  • Review of wills and shareholder/partnership/joint venture agreements
  • Probate minimization strategies

Consulting & Advisory

From initial incorporation and financing to reorganization and new acquisitions and mergers, Yale PGC brings strategic guidance and careful planning to every phase of your business development. When you are at a stage in your life where you no longer wish to be involved in the business, we’ll help you explore business succession strategies. If you decide to sell your business, we’ll help you to determine the right price and terms that meet your retirement objectives. When necessary, our in-house expertise is enhanced through our contacts with proven specialists who can address industry-specific issues. We also serve as an invaluable resource in sourcing government funding and negotiating institutional and non-institutional financing of your business expansion. We also assist in matrimonial and other personal matters that can arise over the life of your business.

Our services include:

  • Incorporation advice & assistance
  • Mergers & acquisitions
  • Business succession planning
  • Valuations for income tax purposes
  • Advice on US & foreign expansion
  • Advice on Individual Pension Plans (IPPs)
  • Advice on Retirement Compensation Arrangements (RCAs)
  • Advice on Health and Welfare Trusts (HAWTs)
  • Business dispute resolution
  • Advice on matrimonial matters


To be successful in today’s globalized economy, Canadian companies must adapt to be able to conduct business throughout the world in order to grow and become more profitable. Canada is part of a vast global marketplace, and with international trade growing and borders shrinking more and more every year, businesses need access to a global network of experts with first-hand knowledge of the local regulations, culture, and customs.

Yale PGC is proud to have joined GMNI in July 2015. GMNI is a well-established association of quality professional accounting firms which provide accounting, audit, taxation, and business consultancy services to businesses worldwide. We welcome the opportunity to provide our clients access to the broad range of global services provided by the members of GMN International.

Services include:

  • Business establishments and structures
  • Due diligence engagements
  • Legal and banking contracts
  • Management consultancy
  • Local taxation
  • Accounting and assurance compliance


Yale PGC provides in-depth knowledge in accounting, auditing, taxation, business consulting, estate planning, and personal financial planning services. Over the years, we have acquired invaluable knowledge and expertise by providing services to companies in various industries. This expertise allows us to serve you better by giving you better and more relevant advice.

The majority of our clients belong to the following industries:

Real Estate Management & Construction

Yale PGC provides a range of financial and business advisory services directed to the unique requirements of residential and commercial real estate management and construction companies. Because this highly specialized field is a major focus of our practice, Yale PGC counts among its clients many notable Ontario companies with diverse projects and extensive portfolios.

Given that the ownership structure of new developments is of particular importance, special attention is paid to setting up an arrangement that best suits your needs. Yale PGC works with you to assess your goals and explore the respective tax advantages of structuring through an incorporation, joint venture, partnership or trust.

Once a decision has been reached, Yale PGC, in conjunction with your legal advisors, will create a detailed plan and help put the final ownership structure in place.

For real estate companies, we will also provide ongoing assistance with all aspects of financial management such as accounting and auditing, refinancing, and new property acquisitions.

Our experience in real estate management and construction ensures that no detail is overlooked in creating a sound base from which you can proceed with confidence.


Through our condominium services division we currently audit over 500 condominium corporations in Ontario today. We are appointed as auditors for condominiums all over the entire Greater Toronto Area. We act for corporations from York Region in the north to Queen’s Quay in downtown Toronto in the south. We have condominium clients as far west as Burlington and Oakville and as far east as Pickering and Ajax.

Stephen Chesney, FCPA, FCA, is the partner heading up our condominium services division and has become one of the most well renowned and reputable condominium auditors in Ontario today. He has appeared on various television shows and is currently writing a column in the Toronto Star’s “Condo Living” section entitled “Condo Dollars and Sense”. To view Stephen’s recent articles and television episodes please click on the following link: Condo Articles & TV Episodes 

The Toronto Star did a feature article on Stephen on the cover of the Condo Living section on Saturday July 15, 2000.

Stephen has written and currently teaches the course on condominium accounting to other Ontario accountants for the Institute of Chartered Accountants of Ontario. He also participated on the task force that wrote the “Accounting and Auditing Guidelines for Ontario Condominium Corporations”.

Professional Clientele

Independent professionals such as medical and dental practitioners, lawyers, architects, engineers, management consultants, and sports and entertainment artists and athletes fall into a unique business category with specific financial concerns. Yale PGC is very active in providing the key services that address those concerns, including innovative strategies that can diminish the impact of income taxation.

Through our expertise in tax planning, practice advisory services, and management, Yale PGC will assist you in achieving your financial goals. We can advise you on whether to incorporate your practice. We offer sound advice in setting up the family trusts and management companies that will secure the resources you will need for your children’s education and financial security.

Because Yale PGC has worked extensively with professionals for many years, we can accurately assess and benchmark your operation against those of your colleagues.

The broad knowledge and valuable insight we have gained in each field allows for greater clarity in developing specialized management procedures that will work best for you.

Financial Services

Financial services is an important growth industry for Yale PGC. We are among a number of selected firms registered as panel auditors with Investment Industry Regulatory Organization of Canada (“IIROC”); Yale PGC has been providing audit and other services to IIROC dealer members in compliance with regulatory requirements and financial reporting. We understand the unique regulatory environment of financial services, and have been working closely with clients to develop the best solutions suitable for their unique situations to meet their financial reporting and regulatory requirements.

In addition to serving IIROC member dealers, Yale PGC also provides assurance and taxation services to members of Mutual Fund Dealers Association of Canada (“MFDA”), registered firms of Ontario Securities Commissions (“OSC”), Financial Services Commission of Ontario (“FSCO”), and other regulatory bodies in the financial services industry.

Yale PGC has many years of experience with clients in this industry. Our knowledge and expertise in financial services ensures that you meet all of your reporting and regulatory requirements, so you could focus on developing your business operations and creating value for your clients.


Yale PGC is actively involved with manufacturers and suppliers of diverse brand name industrial and consumer products. Clients of varying sizes are represented by makers of tools, auto parts, apparel, telecommunications equipment and building materials, to name but a few.

Because manufacturing comprises an important part of our practice, we take a special interest in developing sector-specific services. In addition to general accounting, auditing and taxation, Yale PGC delivers valuable financial and business advisory assistance tailored to the specific issues faced by manufacturers.

Services such as budgeting and projections, institutional financing and securing research and development tax credits are complemented by astute guidance in helping you plan and successfully execute business expansion through plant and equipment purchases and mergers and acquisitions.

Yale PGC’s broad experience and in-depth knowledge of manufacturing is the key to ensuring that our clients are financially sound and competitive

Charitable & Not-For-Profit Organizations

Yale PGC has been serving charitable and not-for-profit organizations throughout our history. We currently service educational institutions, co-operatives, health-based charities as well as religious charities, pension funds, and condominium corporations. All of these organizations have a directive other than profit as their basis for existence.

Our objective at each organization is slightly different, however the overriding assurance that we provide and attest to is the integrity of the financial results. Due to the nature of the above organizations and all other clientele, Yale PGC has a policy of a second partner review of all audited financial statements and appropriate information. For each audit, we provide a management letter documenting any issues that have been discovered or resolved and this highlights to management any areas that require attention or where controls could be improved.

Charities and not-for-profit organizations have special circumstances concerning their reporting to government. Care must be taken to meet the guidelines required by various governments. Our experience in these areas allows us to assist the charities and not-for-profit organizations in all of their dealings with various governments.

Emerging Technology & Knowledge-Based Enterprises

Yale PGC has a complete understanding of technology development companies, the distinct business environment on which they operate and their unique financial concerns. We work extensively with both established and emerging enterprises covering a full-range of hardware and software products for business.

Unlike other industries, the technology sector is in constant evolution. This can pose special business and financial challenges. Yale PGC’s industry insight is instrumental in helping you create a solid yet flexible structure that anticipates change.

Two key issues for knowledge-based companies involve development financing and federal research and development tax legislation. Yale PGC delivers specialized experience in both. We offer you assistance in negotiating and securing funds needed to develop new products and bring them to market. We will see to it that all of your qualified research and development activities are fully documented and properly filed to ensure that you receive maximum tax credits.

Investment Holding Companies

Individuals with significant personal financial assets look to Yale PGC for guidance in protecting those assets. In many cases, advantages are realized through the incorporation of an investment holding company.

Yale PGC will structure the corporation to help protect your assets from personal creditors and litigation concerns. The corporation will also provide a secure means of facilitating income sprinkling and redistribution among family members, including the intergenerational transfer of assets. In addition, the corporation can be used to hold U.S. assets as stocks and bonds in order to avoid U.S. estate tax.

A well-structured individual investment holding company that includes stock and bond portfolios may be the perfect method to ensure your family’s future security.

Wholesale and Retail

For Canadian wholesale and distribution companies, competing successfully in domestic and global markets rests largely on sound planning, financial stability and growth. Yale PGC’s knowledge of import-export enterprises addresses these critical elements and positions clients to maintain a competitive edge.

Wholesalers and distributors handling a wide range of products – from staples such as food and clothing to specialty and personal care items – look to Yale PGC to provide a full array of services on a continuing basis. Services such as start-up financing, cash flow projections, performance against budget assessments, as well as general accounting, audit and tax matters are of particular importance.

Through extensive experience in working in this sector and by focusing on the critical issues, Yale PGC assists new companies in starting strongly and ensures that established businesses continue to build on their strengths.

Estates, Trusts & Wills

Estates, trusts, and wills are an important method by which you can protect your family assets. To do so properly calls for extensive knowledge of financial structures and planning, as well as the commitment and care required to effectively manage the long-term plan and administer day to day details.

Yale PGC brings each of these qualities to the role of executor or manager. Often retained to act as executor to help manage various aspects of the estate, Yale PGC works with you and your lawyers to create a will tailored to your specific needs.

In setting up your trust or will, Yale PGC will assess your current and future needs and develop a structure for income distribution to your children or named beneficiaries. With Yale PGC, you can be confident that every detail and eventuality will be considered.


  Yale PGC

Midtown Address:
20 Holly Street, Suite 400
Toronto, Ontario, Canada
M4S 3E8

North Address:
45 Vogell Road, Suite 510
Richmond Hill, Ontario, Canada
L4B 3P6


  (416) 485-6000

 (416) 485-1105

   (905) 764-0404

  (905) 764-0320

We know the questions you need to ask, and more importantly, how they are best answered.

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