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' You can't go back and change the beginning, but you can start where you are and change the ending.'  C.S. Lewis

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Robert W (Bob) Finlay CMA(Au), FCBA, RPA

32 Pogson Drive, Whitby, ON L1R 2H9

(905) 442-3833

r walter finlay and associates

Certified Management Accountants, Business Consultants