Sandra Labbé, M.Fisc., CPA, CA. Drawing on her experience as a tax specialist with Deloitte, an accounting firm, Ms. Labbé has been involved in student training for the past three years. She is involved in teaching both in the classroom and by distance learning, at both undergraduate and postgraduate levels. Her constant concern to help students on their way to obtaining the CPA designation explains her involvement in the publication of specialized works.