Laval University (Bachelor of Arts, 1968. Licentiate of Laws, 1971). University of Toronto (Master of Laws, 1974).\r\nLecturer, Taxation, Faculty of Business Administration, Masters Programme in Taxation, University of Sherbrooke, 1977-1979.
Special Lecturer in Taxation: Faculty of Law, University of Moncton, 1981-1982. Ecole de Formation Professionelle, Barreau du Quebec, 19811983.\r\nChambre des Notaires, March, 1983. Member of Tax Legislation Section, Quebec Revenue Department, 1974-1976.
Worked at Lapointe Rosenstein (Montreal, QU) specializing in Tax Planning and International Transactions. Admitted to the bar, 1972, Québec.
Barreau du Quebec; Canadian Bar Association: Canadian Tax Foundation (Governor, since 1988). International Fiscal Association. Association de planification fiscale et financiere.