Mr. Penner recently retired from 40 years including as a partner with KPMG Canada in Calgary. At KPMG Mr. Penner held senior positions within the tax practice and also served on the Canada Partnership Board and as Chairman of the Compensation Committee. His community service work is well recognized and he has often lectured and been published on taxation related issues. Mr. Penner is also a director of Corridor Resources Ltd, Storm Cat Energy Ltd and Terra Energy Ltd.