CGA Ontario Has Come a Long Way: Profiling Harold Garland, FCGA and Sam Goldmaker, CGA

At the 62nd President’s Gala (1996), Ottawa Chapter honoured and celebrated its 50-year members in good standing with the Association. Present at the event were Harold Garland, FCGA and Sam Goldmaker, CGA. As a tribute to their remarkable careers, distinguished service and dedication to the Certified General Accountants of Ontario, I would like to share their stories and memories with you.

Harold Garland, FCGA, started his professional life as a member of the Royal Canadian Air Force, where he served for several years, including during WWII. After leaving the Air Force in 1946, Harold joined the tax department in Toronto as an assessor. He soon realized that in order for his career to progress, he needed an accounting designation. At that time there were two alternatives available. He could either become a chartered accountant or a certified general accountant. Harold felt strongly that a professional CGA designation would be a good fit for a career in the public service.

During the course of his studies, Harold received the Vice-President’s Award and in 1951 he attained his CGA designation. He recalls that by then his career was progressing quickly, offering him great challenges, such as working on the files for major corporations. At the same time, he was extensively involved with the Association and served on a number of different committees. He became president of CGA Ontario’s board in the 1959/1960 year and was awarded the CGA Canada fellowship (FCGA) designation afterwards. It was a very challenging time indeed, as even in the early 1960s the Certified General Accountants of Ontario was lobbying against the establishment of a CA public accounting monopoly.

After his presidency, Harold’s career continued to blossom. In 1966 he became the director of the tax office in Belleville and in 1968 he was appointed the chief assessor in Toronto. By 1972, he accepted a position in the Office of the Director General, Tax Policy, where he worked together with the Department of Finance to revise the Income Tax Act—where he aided in the introduction of the tax on capital gains. In 1975 Harold became the assistant deputy minister of policy for Revenue Canada, a position he held until his retirement in 1982.

Harold, now 87, lives with his wife, Phyllis, in Ottawa and enjoys spending holidays with his three children, six grandchildren and five great-grandchildren. Looking back over his life, Harold says that he could not have enjoyed a more challenging and diverse career. He notes that CGA Ontario has done tremendously well in the last 50 years. The CGA program of studies has continued to address the needs of the job market—specifically for the public sector, by providing the necessary accounting training to young professionals and expanding its membership and recognition.

Another distinguished life story is that of 50-year member Sam Goldmaker, CGA. I met with Sam at his home office in Barrhaven and was greatly impressed with the amount of memorabilia he has saved regarding the Certified General Accountants of Ontario and, in particular, Ottawa Chapter. There were pictures of his admission to membership ceremony 50 years ago, certificates, awards, and the most recent addition, a plaque acknowledging his 50-year membership in CGA Ontario. He carefully keeps the Association’s historical documentation: receipts for membership fees, chapter budgets, invitations, dating from the 1960s, when CGA Ontario’s annual membership fee was only $40, the budget of Ottawa Chapter was $300, and the chapter goal was to attract 400 members in the Ottawa area.

Sam has devoted his accounting career to public practice. After graduating from high school, and working as a bookkeeper for a wholesale fruit and vegetable company on George Street in the ByWard market, Sam enrolled in the CGA program of professional studies. Soon after, an accounting firm offered him a job where he stayed for five and a half years. Talking about his studying experience, he remembers that at that time CGA Ontario was a volunteer-based Association. Registration, mailing assignments and exams, responding to member inquires—volunteers did it all! There were no tutors or lecturers, let alone an online learning platform! It took time to get copies of past years’ exams. Despite all the difficulties, he managed to get through. Sam’s admission to membership ceremony took place in Toronto in February 1956.

In 1956 Sam opened his own practice on Rideau Street in Ottawa. His firm grew to 20 employees, “Twenty headaches,” he jokes. In 1962, after the old Public Accountancy Act was proclaimed restricting licensing to one designation only, Sam Goldmaker, as a successful public practitioner, was admitted into the membership of the Institute of Chartered Accountants of Ontario. Sam also stayed actively involved with CGA Ontario, particularly Ottawa Chapter, where he served as vice-chair, and then as chair, of its board of directors. He was also a member of CGA Ontario’s board of governors for eight years. For many years he acted as the registrar for Ottawa Chapter and as the chapter auditor. He attended career days in high schools to promote the CGA designation. In 1968, in recognition of his distinguished service, the Association awarded Sam life membership. In 1989, he sold his practice and began to work from home, which he continues to do today.

The dedication of these two gentlemen has greatly enhanced the CGA designation and they epitomize true and loyal certified general accountants. Their life stories make you realize that the CGA designation and Association have come a long way. The successes of today would not have been possible without the contribution of these individual members. On behalf of Ottawa Chapter, I would like to thank Harold Garland, FCGA and Sam Goldmaker, CGA, for their dedication, leadership and support, and for showing us the true CGA spirit—the spirit of champions!

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