Our team is comprised of experienced professionals dedicated to servicing our clients. We have been fortunate to attract talented individuals whose background and experience provide significant benefits to our clients. We would like to take this opportunity to tell you a little about each of us.


Kathryn Smith FCPA FCA


Kathryn joined Marnie in 2004 to create MacKay Brehm & Smith. Kathryn received her BAS from Trent University and became a Chartered Accountant in 1984. She was honoured as a Fellow of the Institute of Chartered Accountants (FCA) in 2006 for her contributions to the community and the profession. Prior to teaming up with Marnie, Kathryn completed the In Depth Tax Course and was a tax manager with a National accounting firm and tax partner in a Regional accounting firm.

Kathryn enjoys working with business owners, professionals and entrepreneurs in a variety of capacities. She has assisted with due diligence reviews on behalf of potential business purchasers, restructuring of family-owned businesses for estate and business succession planning, preparation of business plans and financial projections for new business ventures. Her tax background and skills have assisted clients in representations for income tax appeals, and representations to CRA for various other tax matters. Kathryn has been a witness for clients in Tax Court of Canada appeals and has qualified as an expert witness in the Ontario Court.

Kathryn enjoys working with business owners and entrepreneurs and assisting with the purchase, start-up or restructuring and transition of their businesses.

Kathryn has been awarded multiple Rotary International Paul Harris Fellows for her work with the community including serving as President of the Hamilton Estate Planners Council, Rotary Club of Ancaster AM and the Hamilton and District CA Association. She is currently a Board member of the Rotary Club of Ancaster AM and Treasurer of the Canadian Orthopaedic Foundation and the Golden Horseshoe Children of Chernobyl and is an active member of the Estate Planners Council of Hamilton.


Marnie Brehm FCPA FCA


Since 1981 Marnie has focused her accounting, tax and consulting services on self-employed professionals in a variety of fields with a particular focus on dentists, physicians, lawyers, engineers and human resource professionals. She enjoys assisting clients to structure their affairs to minimize and plan for their income taxes. Marnie enjoys working with new and growing businesses, analyzing current results and planning for expansion or changes in ownership. Marnie has taught numerous courses for the Institute of Chartered Accountants continuing professional education programs.

In 1994, Marnie was honoured as a Fellow of the Institute of Chartered Accountants (FCA) for her contributions to the profession and the community, as past chair of the Hamilton and District Chartered Accountants Association, the Hamilton Small Practitioners Discussion Group and the Industry-Education Council of Hamilton-Wentworth, as well as her work on the Finance Advisory Committee of the National Council of Girl Guides of Canada. In recent years, she has been a member of the Board of Directors of the Hamilton Community Foundation and the Chair of the Hamilton Health Sciences Foundation. As a member of the Hamilton Estate Planners Council and the Canadian Tax Foundation and the Hamilton Tax Discussion Group, she has shown a continuing interest in retirement and estate planning for clients who are taking a pro-active approach to their future.


Teri Carter CPA CA


Teri joined our team in 2012. Teri is a client manager with many years of experience in public accounting for small business. Teri works with and guides our team to provide timely and quality service to our clients. Her experience and commitment help her to anticipate and understand client needs in order to deliver quality service to our clients.


Teri Murphy CPA CGA

Staff Accountant

Teri joined our team in 2012 after working many years in industry. She graduated with a H. B. Comm. degree from Laurentian University. In addition to preparing financial statements and tax returns, Teri works closely with our clients and assists in meeting their compliance requirements. Teri is an ongoing resource to our clients for their accounting and bookkeeping needs and training.

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Jane Yang Yu CPA CGA

Staff Accountant

Jane joined our team in September, 2004. She received a B.A. in Economics from the Central China University of Science and Technology. Jane prepares Financial Statements, Personal and Corporate Tax Returns, T4's and T5's and assists clients with their monthly bookkeeping.

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Heather Tinker, B.Comm.

Staff Accountant

Heather received her Bachelor of commerce from Guelph University. Heather has been a dedicated team member, working with Marnie prior to MacKay Brehm & Smith. Heather works with and assists our clients with their financial and compliance requirements. In addition to preparing Financial Statements, Personal and Corporate Tax Returns, Heather acts as a resource to our clients and their bookkeepers and provides training and assistance on computerized accounting systems.

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Nancy Cramer

Staff Accountant

Nancy has been a member of our team since December, 2009. She received her accounting diploma from McMaster University and has worked in the financial and administrative areas for several small businesses during her career. Nancy assists with client bookkeeping and file preparation as well as preparation of annual T4 and T5 filings for our clients.


Maureen Hawboldt

Administrative Assistant

Maureen joined the team in February 2008 as an Administrative Assistant. In addition to administrative assistance, Maureen ensures that we are all educated and improving our technical expertise and financial knowledge to provide up to date quality service to our clients. During tax season Maureen expedites and assembles completed financial statements and tax returns.

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Maria Mancinelli

Client Service Co-ordinator

Maria joined the firm in 2007 as Client Service Coordinator. Maria studied business and accounting at Sheridan College. As the administrator of our office Maria is the first to greet you in person or by phone. Maria helps us to optimize client service by coordinating client inquiries, tracking our work flow and delivery schedules, expediting and assembling completed financial statements in addition to providing quality personal service to our clients. She will always greet you with a smile and make you a mean cup of coffee.


Lorie Warren

Office Administration

As the Time Keeper and task master all year, Lorie also puts her time management skills to work in tax season assisting in the assembly and timely delivery of personal tax returns.