Ruth A. Cummings

Partner, Tax

KPMG in Canada

Ruth is a Partner with the KPMG Enterprise tax practice, with over 25 years’ specialization in income tax. She advises a variety of clients on tax efficient domestic structures, reorganization of Canadian operations and a range of other miscellaneous tax issues. Within the GTA, she is also dedicated to tax matters pertaining to NPOs and charities.

  • B.Comm., Queen's University

  • CA, Canadian Institute of Chartered Accountants

  • Income Tax

  • Canadian Tax Compliance

  • Canadian Tax Consulting

  • Tax Accounting and IFRS

  • Past Instructor, University of Waterloo's Master of Taxation program

  • Past Member, Program Committee, Canadian Tax Foundation, Ontario Tax Conference

  • Member, Christian Education Committee, St. Timothy's Presbyterian Church