David W. Middleton

Prior to his recent retirement, David Middleton was a senior tax partner in the Toronto office of Deloitte & Touche L.L.P. He has a B.Sc. (Chemistry) from the University of Western Ontario (1969) and is a chartered accountant. Middleton was his firm’s tax leader for the Technology, Communications and Telecommunications industry and was responsible for a firm program providing leading edge planning ideas to clients. His work experience encompasses all areas of Canadian and international taxation. Middleton has frequently presented papers at a number of conferences and seminars, including the annual Canadian Tax Foundation Conference. He was coordinator and a faculty member of the Canadian Institute of Chartered Accountants Income Tax Practice Course from 1984 to 1996 and has served on several Institute committees in British Columbia, Ontario and Nova Scotia.