Michèle is a Senior Manager in Commodity Tax at TELUS which she joined 6 months ago, yet making another return to the telecommunications industry after spending 5 years in an advisory role at SNC-Lavalin. Michèle realized early on in law school that she had a particular interest in taxation and was fortunate to start her career with the federal government working on the implementation of the GST in Canada. This experience led her several years later to Deloitte in Montreal where she was introduced, amongst others, to the telecom industry. She also spent 10 years in the US starting at Deloitte in sales and use tax as well as taking a little professional detour into the executive search industry looking for senior level finance and tax professionals. Back in Canada since 2009, she returned to commodity tax and worked as a consultant with Bell Canada focusing on the implementation of HST in Ontario and BC and finally, the re-implementation of BC PST. In her current role at Telus, Michèle focuses on M&A due diligence and advisory work. Michele has been a speaker at the APFF Commodity Tax Symposium for the last several years.