Who We Are

ABC Accountants

Whole Year Round One Stop Financial Services across GTA and beyond

Tax Accounting Bookkeeping Payroll GST/HST Consulting Loans and Mortgages Insurances

Included services, where allowed by law: Money Transfer, Insurances (i.e. Life Auto Business Travel Health Mortgage Insurance, etc)

Loans and Mortgages, contract agreements, programming, letter and resume writing, etc

Celebrating our 20th Year

Our Team

President- Al Tupe, BSBA CPA (Philippines) Personal and corporate taxes since 2001, Entrepreneur, community leader, volunteer, enthusiastic mentor.

CEO- Librado “Buddy” Ibe, CPA (CMA), CPA Philippines and USA Entrepreneur, community leader, volunteer, enthusiastic mentor.

Our Company

Our company is an accounting, bookkeeping, tax and management consulting firm that includes a Chartered Professional Accountant, U.S. Certified Public Accountant (CPA), Philippine CPAs, Experienced Business Executives, and Various Specialized Financial and Management Practitioners, Retired CRA large case managers, as well as in association with some IT Professionals.

We provide excellent services in the following fields:

  • Taxation (Individuals, Partnerships and Corporations)
  • Accounting and Bookkeeping, HST and remittances
  • Payroll services and remittances, T4s T4SUM, T5, etc
  • Business and Management Consulting, Controllership, etc
  • Business Process Solutions
  • HR Consulting, Staff Education and Training
  • In the future we will include insurances (life, motor vehicles, property, etc) loans and mortgages
  • Other business support like audit support, etc

Why ABC Accountants?


Our highly experienced team, look beyond the numbers and statistics. We draw on the range of wide resources, expertise of our team and various studies that provide insight to the story behind numbers.

The ABC Accountants’ Team is composed of highly experienced professionals such Chartered Professional Accountants, Certified Public Accountants (US and Philippines), and in association with some IT Professionals and other professional teams, with a combined experience totaling more than 100 years.

Experience & Credibility - you can certainly depend on trusted and credible professionals relied upon by various small to medium scale companies.

Responsiveness – we deliver quality reports even with tight deadlines.

Affordability – we always provide the most cost-effective solutions to your business needs.

Our services will be in a comprehensive and cost-competitive and very professional manner, while providing “Customer Advantage & Response Extraordinaire (CARE)”. Our goal is to help our clients focus on the things that make their business more profitable, instead of getting tied up on paper work.

About ABC Accountants

Accountants, Bookkeepers & Computers International Inc. (ABC Accountants) was founded in 2001 with a vision to provide solutions for accounting, tax and business consulting services to small and medium size business and professionals using desk top and cloud computing tools, as platforms. ABC Accountants was founded on the premises of providing comprehensive face to face and clouding computing services, as well as outsourcing solutions to the challenges faced by businesses in the following areas:
  • Accounting and Bookkeeping
  • Management Consulting and other specialized services
  • Management and Controllership functions
  • Personal and Corporate Returns
  • Business Process Solutions
  • Education and Training
  • Other business activities

We also provide a wide range of business opportunities through our Network of Practicing Accountants and Finance Professionals in Canada.

ABC Accountants operates an actual office and on the Cloud (Virtual)- to enable businesses, professionals in public practice and business executives to work on demand, anytime and anywhere in the world.

OBJECTIVE: Our objective is to provide a synergy of financial and accounting solutions for our clients.

VISION: To be a leading world class professional services provider


Our mission is to help provide strategic and cost effective accounting, taxation, payroll and business management services built on our commitment to Quality, Excellence and Integrity. To bring together global Professionals to deliver the best services to our clients using the best technology can offer.


Versatile – our accountants and tax professionals all work together ensuring that the right expertise is used by all engagement team.

Price List


Employees, Student, Single, Couples & Families, Seniors Commissioned & Self-employed entrepreneurs and professionals... Be prepared this tax season by using our convenient income tax checklist. Personal Tax returns and corporate taxes: means per person per corporation per year Plus Any Applicable Government Taxes

Adults: $65 Unlimited T4s 1- province, extra $20 additional province,
  • T4 slips
  • EI Benefits – T4E
  • RRSP Contributions (Mar-Dec & Jan-Feb) (receipt required)
  • RRSP withdrawal T4RSP
  • Interest or investment income – one T5 slip, total income under $500 extra $75 over $500
  • Statement of Pension, Annuity & Other Income – T4A, T4AP, T4A(OAS), T5007
  • Home Buyers Plan Repayment (with notice of assessment)
  • Approved Disability Tax Credit (T2201)
  • Tuition transfer credits from a dependent child
  • Deduction for Union & Professional Dues (receipt required)
  • Ontario Trillium Benefit – Rent/Property Tax
  • Child Care expenses (receipt required)

Students: – $50 + HST (Must be attending classes, part or full-time)

  • Includes:Tuition/Education – T2202A form required
  • Tuition amount transferred to a parent/grandparent
  • Grants – T4A
  • One T4 slip, part time work only
*Additional fees apply for multiple T4 slips, claim for rent and tuition outside of Canada

Adult Value Package – $85 + HST

    *any combination:
  • T4 slips
  • T4E -EI Benefits
  • RRSP Contributions (Mar-Dec & Jan-Feb) (receipt/s required)
  • T4RSP RRSP withdrawal
  • T5 slip Interest income
  • T4A Statement of Pension, Annuity & Other Income –government benefits
  • Home Buyers Plan Repayment (with notice of assessment)
  • Approved Disability Tax Credit
  • Tuition transfer credits from a dependent child
  • Deduction for Union & Professional Dues (receipt required)
  • Transit Amount ( Presto usage report and card required), Only until June 30, 2017
  • Child Care expenses (receipt required)

Seniors from – $50 + HST for completely retired seniors, no more employment or business income

  • CPP T4A(P)
  • OAS – T4A(OAS)
  • T4RIF
  • T5007
  • Ontario Trillium Benefit – Rent/Property Tax

Seniors Value Package – $85 + HST for totally retired seniors, not employed, no business of any kind

    *any combination:
  • CPP T4A(P)
  • OAS – T4A(OAS)
  • Pension Income – T4RIF
  • Other Pension – T4A
  • Foreign Pension: UK, Germany, Italy, US, Switzerland, Portugal
  • Interest Income – one T5 slip
  • Installment Payments
  • Pension Income Splitting
  • Donation slips
  • Disability Tax Credit
  • Ontario Trillium Benefit – Rent/Property Tax
  • Slips and Receipts not included in prices above
  • Transfer of RRSP/RIF from deceased spouse
  • T5008 – Gain & Loss Calculations
  • T5013 – Statement of Partnership Income
  • T3 – Investments
  • Employment Expenses – T2200
  • Eligible Dependent (first-time claim)
  • First Time Home Buyer
  • Medical Expenses
  • Charitable Donations
  • Renovation Receipts
  • Foreign Tax Credit – T2209
  • Spousal Support
  • Sale of Principal Residence – Election
  • Calculation & Reporting Capital Gains/Loss on Investment property

Tax Tip: Visit your pharmacy and dentist and request a print out listing the details of your medical expenses for the year. No more adding up all those receipts!

Self-Employed from – $150 to summarize income and expenses plus $150 to prepare the tax

  • Including the filing of the HST return
  • Expenses
  • Vehicle Expenses
  • Vehicle Lease / CCA
  • Home Office Expenses
  • Preparation of HST remittance & Netfile (additional fee applies)

Ensure to have all documents as additional fees apply when we have to redo to complete your a return. Please use our income tax checklist to prepare your documents.

What Info Should I Bring?

  • Employment – T4
  • Employment Insurance – T4E
  • RRSP Withdrawal – T4RSP
  • WCB/Social Assistance – T5007

  • Tuition Canadian – T2202
  • Tuition Int’l – TL11A (proof paid in other currency)
  • Rent Receipt
  • Grants/Scholarships – T4A

Other Income
  • Rental Income, Expenses, and Assets
  • Self-employment Income and Expenses

    Pension – T4A
  • Foreign Pension (Italy, Germany, Portugal, UK)
  • Canada Pension Plan – T4AP
  • Old Age Security – T4AOAS
  • RIF Withdrawal – T4RIF

  • Interest/Dividend Income/Mutual Funds – T5 & T3
  • Partnership Income – T5013
  • Disposal of Investments – T5008 & Realized Gains/Loss report from broker
  • Investment Counsel Fees (Excluding RRSP/TFSA)
  • Sale of Principal Residence/Investment Property (Provide Lawyer’s statement of adjustments for sale and purchase)

  • RRSP Contributions (Last 10 months: March – December 2017, First 60 days: January & February 2018) Union Dues
  • Professional Dues: Nurses, Teachers, Tradespeople
  • Child Care Expenses
  • Child/Spousal Support (Provide Details and Agreement)
  • Employment Expenses (T2200 + Auto/Home Office/Tools)

Tax Credits
  • Caregiver Amount (Approved T2201 DDTC Dependant’s SIN# & Net Income)
  • First Time Home Buyer
  • Disability Amount (Must have approval from CRA)
  • Home Accessibility Expenses (Seniors & Disability Tax Credit)
  • Interest on Student Loans (Provide Statement)
  • Tuition – T2202
  • Medical Expenses (Print out Statement of expenses from Drug Store/Dentist)
  • Teaching Supplies Expense
  • Charitable & Political Donations
  • Tax Installments – Proof of payment
  • Ontario Trillium Benefit: Property Taxes/ Rent Receipt

Filing For Unfiled Prior Years


Some credits and benefits are statute barred, which means that after a certain period of time you are no longer eligible. Don’t let another year go by, call us today. Tax returns can be prepared and filed for up to 10 prior years. You may be entitled to:

  • Income Tax Refund
  • GST
  • Ontario Trillium Benefit
  • Child Tax Benefit

We will take the stress out of getting caught up on your taxes. If you are missing T-slips, we will contact the CRA on your behalf to get the missing information. Call us today and book your free consultation.

CONTACT US, VISIT OR CALL (905)-275-4123

Child Care Expenses


Child care expenses are amounts you or another person paid to have someone look after an eligible child so that you or the other person could:

  • Earn income from employment
  • Carry on a business either alone or as an active partner
  • Attend school under the conditions described in Education Program
  • Carry on research or similar work, for which you or the other person received a grant

The child must have lived with you or the other person when the expense was incurred for the expense to qualify. If there is another person, the person with the lower net income (including zero income) must claim the child care expenses.

Disability Tax Credit (for self):


The disability amount is a non-refundable tax credit that a person with a severe and prolonged impairment in physical or mental functions can claim to reduce the amount of income tax he or she has to pay in a year. To be eligible for the DTC, the Canada Revenue Agency must approve Form T2201, Disability Tax Credit Certificate. The form must be submitted in its entirety, photocopies are not accepted.

How to apply for DTC?


First, complete part A of form T2201, then take the form to a qualified practitioner who can certify the sections that apply. Your qualified practitioner may charge you a fee. You may be able to claim these fees as medical expenses on your income tax return.

Qualified practitioner

Medical doctor
Occupational therapist


Speech-language pathologist

Can certify:

All impairments
Walking, feeding, dressing, and the cumulative effect for these activities
Performing the mental functions necessary for everyday life
Resources Canada Revenue Agency Offices Child Care expenses Old Age Security Benefits Students Disability Tax Credit Moving Expenses Home Buyers Plan (HBP) Home Buyers Amount (T4RSP, NOA)

Home Buyers Plan (HBP)


The Home Buyers’ Plan (HBP) is a program that allows you to withdraw up to $35,000 from your registered retirement savings plan (RRSPs) to buy or build a qualifying home for yourself or for a related person with a disability.

The qualifying home must be acquired before October 1 of the year following the year of withdrawal. You must begin or intend to use the home as a principal residence within one year from the date of acquisition. Your RRSP contributions must remain in the RRSP for at least 90 days before you can withdraw them under the HBP, or they may not be deductible for any year.

Generally, you have to repay all withdrawals to your RRSPs within a period of no more than 15 years. You will have to repay an amount to your RRSPs each year until your HBP balance is zero, beginning the second year after withdrawal. If you do not repay the amount due for a year, it will have to be included in your income for that year.

Taxpayers qualifying for the disability tax credit (or their close relatives) may participate in the plan even if they are not first-time buyers provided the home acquired is more accessible or better suited for them.

Eligible Moving Expenses:


Transportation and storage costs (such as packing, hauling, in-transit storage, and insurance) for household effects, including items such as boats and trailers

Travel expenses, including vehicle expenses, meals and accommodation, to move you and members of your household to your new residence

Costs for up to 15 days for meals and temporary accommodation near either residence for you and the members of your household

The cost of cancelling a lease for your old residence, except any rental payment for the period during which you occupied the residence

When your old residence is sold as a result of your move, eligible moving expenses also include: Legal or notarial fees for the purchase of the new residence, as well as any taxes paid (other than GST/HST or property taxes) for the transfer or registration of title to the new residence, if you or your spouse or common-law partner sold the old residence

The cost of selling your old residence, including advertising, notarial or legal fees, real estate commission, and mortgage penalty when the mortgage is paid off before maturity

Old Age Security Benefits


Turning 65 this year?

Old Age Security (OAS) is a monthly benefit paid to eligible persons aged 65 or older and this benefit amount is indexed to inflation and adjusted every three months. The payments usually arrive during the last three days of the month.

It is not linked to employment history, nor must a recipient be retired from employment. You should apply for the Old Age Security pension six months before you turn 65, or when you receive an Old Age Security Application form. Normally, you must apply on your own behalf and payments may begin the month following the individual’s sixty-fifth birthday. Under current laws, taxpayers who apply late qualify for up to only one year of back payments.

  • You must be 65 years of age or older
  • You must live in Canada and be a Canadian citizen or a legal resident at the time your pension application is approved
  • You must have lived in Canada for at least 10 years after turning 18
OAS recipients receive a T4A(OAS) slip each year from Human Resources Development Canada.



Full-Time or Part-Time Students

T2202 – This form is used to certify a student’s education and textbook amounts and to show the maximum tuition, education and textbook amounts that a student can claim to reduce their income taxes or transfer to a designated individual.

Students must claim their tuition, education, and textbook amounts on their return and apply the amount that is required to reduce their own federal tax payable to zero, before they can calculate and transfer an unused amount to an eligible individual, even if someone else paid their fees. However, the student may be able to transfer part or all of these amounts to his or her spouse or common-law partner or to their spouse or common-law partner’s parent or grandparent.

The maximum amount you can transfer in a year is $5,000, minus the amount the student uses, even if there is an unused tuition, education, and textbook amount remaining.

Students can carry forward indefinitely and claim in a future year the part of their tuition, education, and textbook amounts they cannot use (and do not transfer) for the year. However, if they carry forward an amount, they will not be able to transfer it to anyone. They have to claim their carry-forward amount in the first year that they have to pay federal tax.

Students with Income

What to bring

  • T4 slip – Employment income
  • T2202 – Eligible tuition fees – fees you paid to attend your post-secondary educational institution for the tax year. This slip is not mailed out, you must download the slip from your school’s website
  • T4A slips – Slips which show scholarship, fellowship, and bursary income, or payments from a registered education savings plan
  • Rent Receipt – Receipt from your landlord showing rent paid in the tax year.
  • Interest paid on your student loans – You may be able to claim an amount for the interest paid on your loan in 2013 for post-secondary education. You can also claim interest paid over the last five years if you haven’t already claimed it. Only interest paid on loans received under the Canada Student Loans Act, the Canada Student Financial Assistance Act, or a similar provincial or territorial government law for post-secondary education can be claimed
  • Child care expense receipt – If you have to pay someone to look after your child so you can go to school, you may be able to deduct child care expenses

Latest News


About COVID 19

It’s tax season again. We are looking forward to seeing you!

We are truly grateful to have the most loyal customers. We want to express our appreciation for your business and we are thankful for the trust you continue to place in us since 2001.

More and more clients every year are coming and referred to us and ensure that they are happy with our services! When we sit down and focus on your tax return we have your best interest at heart. We will call you to arrange a pickup time because we want to review your return with you. With our service we made you happy and you made us the talk of the town because it offers convenience and the personal touch for a whole year round.

Being prepared to file your return has never been more important. The majority of e-filed tax returns are processed within 8 days, however, processing times for adjustments take a lot longer. We have seen adjustment requests for tax credits take several months. Missing an income slip? If you file and missed an income slip, the Canada Revenue Agency will adjust your return, but we have seen this take up to a year and remember that interest on a balance owing is compounded daily. Oops did it again? If you have failed to report income in any of the previous three years and are subject to a penalty, your penalty can be doubled! Please use our income tax checklist and look for tips throughout our newsletter for a hassle-free tax season.

Services to meet all your needs

Email or drop-off your documents

No appointment necessary. We will email the signature page or call you to arrange to pick up of your completed tax return.

In Person

If you want us to prepare your income tax return in front of you, our receptionist will help you book a time that is convenient for you.

E-mail your documents

Really busy? No problem, just scan all your documents and e-mail them to us. We offer convenient options for customers that are not able to come in to see us.

email: abcaccountants@yahoo.ca email: altupe0109@yahoo.com

Income Tax Checklist


Employment – T4

Employment Insurance – T4E

RRSP Withdrawal – T4RSP

WCB/Social Assistance – T5007

Other Income

Rental Income, Expenses & Assets

Self-employment Income & Expenses


Pension – T4A

Foreign Pension (Italy, Germany, Portugal, UK etc)

Canada Pension Plan – T4AP

Old Age Security – T4AOAS

RIF Withdrawal – T4RIF


Interest/Dividend Income/Mutual Funds – T5 & T3

Disposal of Investments – T5008 & Realized Gains/Loss report from broker

Investment Counsel Fees (Excluding RRSP/TFSA)

Sale of Principal Residence/Investment Property


RRSP Contributions (Last 10 months: March – December 2017, First 60 days: January & February 2018)

Union Dues

Professional Dues: Nurses, Teachers, Tradespeople

Child Care Expenses

Child/Spousal Support (Provide Details and Agreement)

Employment Expenses (T2200 + Auto/Home Office/Tools) Students

Tuition Canadian – T2202

Tuition Int’l TLIIA (proof paid in other currency)

Rent Receipt for 2017

Grants/Scholarships – T4A

Tax Credits

Public Transit Amount (Presto usage report + Card)

Caregiver Amount (Dependent’s SIN# & Net Income)

First Time Home Buyer

Disability Amount (Must have approval from CRA)

Home Accessibility Expenses (Seniors & DTC)

Interest on Student Loans

Medical Expenses

Teaching Supplies Expense

Charitable & Political Donations

Tax Installments – Proof of payment

Ontario Trillium Benefit: Property Taxes/ Rent Receipt

*Please bring ALL slips and receipts at one time. Additional fees apply when more than one meeting is required to complete your tax return.

Have you sold your home?

Let us know if you have sold your principal residence. The CRA will only allow the principal residence exemption if you report the sale and designation of principal residence in your income tax return. If you forget, you can amend your return, but a penalty may apply.

Investment Slips: T5, T3, T5008


T5 slips include interest and dividends and must be issued to you by February 28th.

T3 slips show how much income you received from investing in mutual funds and income from trusts and an estate and can be issued as late as March 31st.

A T5008 will show proceeds from a disposition of shares or mutual funds or when a GIC matures. You must report the proceeds and the cost to determine a gain or a loss. If the proceeds are from a GIC then the interest will be included on a T5 slip so there will be no gain or loss. Unfortunately, your tax preparer cannot tell if the proceeds are from a GIC or mutual fund/shares.

TIP: Some T5008 slips will only show the proceeds and not the cost so you must speak to your advisor or broker and request a gains and loss report before filing your tax return.

Professional Dues


You can claim your annual professional dues required to keep a professional status.

Tip: Print your receipt before filing your tax return.

RRSP Contributions:


Know your limit and contribute within it

Your RRSP limit is shown on your Notice of Assessment. Going over your limit may cost you 1% per month on the contributions that exceed your RRSP limit by more than $2,000. If you do not withdraw your excess amount, you must file a T1-OVP to calculate your 1% monthly penalty and pay the tax within 90 days after the calendar year to avoid late-filing penalties and interest. If you do not take action to deal with your over contributions, the CRA will eventually contact you but that could take years and in the meantime penalties and interest are accumulating.

Tip: The RRSP contribution slip for the first 60 days of the year is one of the most commonly forgotten slips. Note that if you make contributions in February, your slip will not be available until March.

Tuition Tax Credit:


Federal and Provincial Changes

The Federal tuition tax credit is still available, however, the federal education and textbook tax credit has been eliminated as of January 1, 2017. This change does not affect the ability to carry forward unused education and textbook amounts from years prior to 2017. Ontario will only allow eligible tuition fees paid for periods of enrolment before September 5, 2017, and education amounts for periods of enrolment before September 2017.

Tip: Colleges/Universities publish the T2202 tuition certificate online by February 28th. Students need to print the form and must sign when designating a transfer of credits to a parent.

Students Renting Off Campus


Students can claim rent paid in 2017.

A rent receipt must include the total paid in 2017, the address and your landlord’s signature (parking and utilities cannot be claimed).

Claim The Transit

  Claim the transit amount ends June 30, 2021. On your 2021 income tax return, you may claim a 15% non-refundable tax credit for the cost of eligible transit passes that are for the use of public transit services for the period January 1, 2021, to June 30, 2021. Lump sums loaded onto the presto card before July 1, 2021, are not eligible to deduct. The transit credit has been eliminated as of July 1, 2017. Tip: Print your Presto usage report and bring a copy of your signed Presto card.

Home Accessibility Expenses


The Home Accessibility Tax Credit is a new Federal non-refundable tax credit of up to 15% on up to $10, 000 of eligible home renovation expenses. Qualifying individuals include seniors (age 65 & older at the end of the year) and individuals eligible for the disability tax credit.

Tip: Receipts must show detailed explanation, amount and date of payment.

Legal Representative


Don’t wait until it’s too late!

Do you have a Legal Representative?

A legal representative is a person named Power of Attorney for Property and/or Executor of your Last Will. If you want someone you trust to sign your income tax return, you must advise the Canada Revenue Agency of your Legal Representative before filing your return. Bring in your Power of Attorney for property and Last Will and we can help you inform the CRA of your legal representative.

Disability Tax Credit


The disability tax credit is a non-refundable tax credit used to reduce the income tax you pay.

It’s available for people with a severe and prolonged physical or mental impairment, subject to approval by the Canada Revenue Agency. It’s meant to help even out the tax burden by allowing some relief for disability costs since these are unavoidable additional expenses that other taxpayers don’t have to face.

Involuntary Separation


If you and your spouse or common-law partner lived in separate residences for medical reasons, you can apply individually for the Ontario Energy and Property Tax Credit. Bring in your property tax bill along with the annual receipt from the long-term care residence and we will apply for you.

You are not going to Jail!


Beware of people calling you claiming to be from the Canada Revenue Agency and threatening you.

It’s a scam!

The CRA will never ask you for your personal information or pressure you to pay with a transfer or gift cards and definitely not threaten an arrest. The police are advising that you just hang up.

If the scammers give you a phone number, you can report the phone number to the Canadian Anti-Fraud Centre at 1-888-495-8501.

Medical Expenses


If you pay income tax and have medical expenses greater than 3% of your income, you may be eligible to deduct your medical expenses:

Ambulance service

Assisted breathing devices

Bathroom aids



Elasticized stockings

Diapers/incontinence products

Health care premiums

Hearing aids

Laser eye surgery

Massage therapy



Vision care

Walking aids


Attendant care / Long Term Care – can be claimed if you have been approved for the Disability Tax Credit.

*Tax Tip: Visit your dentist and pharmacist and request an annual report listing all purchases and cost to you. If you have insurance, print your annual claims report.

Students and low-income individuals may qualify for the refundable medical expense supplement.

Notice of Assessment


Why Do I Need To Keep My Notice Of Assessment?

The notice of assessment (NOA) is confirmation that you have filed your income tax return and is proof of income. Should you apply for a mortgage or loan or file for a divorce or child support you will be asked for your NOA for the past 2 or 3 years



We love helping people and would love to share your thoughts with potential clients to help them understand how they can benefit from the service we offer. Please send your feedback to cindy[at]exceltaxservice.ca.

Thank you for your time and kind support. We value your business and look forward to working with you again this tax season.

Self-employed as a Sole Proprietor


Being your own boss can be rewarding, but there is a lot to know.

When do I start charging clients HST?

Why do I have to make installment payments?

Not sure of your obligations?

Taking the time to learn about your legal obligations can save you hundreds of dollars in penalties and interest fees. You can call the Canada Revenue Agency’s Business Inquiries at 1-800-959-5525 and press the * (star) key to get an agent on the phone faster.

What People Say About Us

I have been using ABC Accountants for the past 19 years and I have always been extremely satisfied with how quick and professional they are. Being self-employed, my taxes require more attention to detail. They go through everything with me step by step and answer any questions I have. I would absolutely recommend them to a friend, family member or colleague because I know they will be in good hands.