Louis Sapi is pleased to introduce  Hockley Miller Ltd. (HML); a leading globally-focused corporate consulting and advisory firm that combines industry knowledge with specialized expertise in strategy, operations, financing, and organization transformation.

Our professionals help clients optimize their businesses, improve their operations, and accelerate their organizational performance to seize the most attractive opportunities. As a result, we have a tangible impact on clients’ revenue and net earnings.

Hockley Miller’s capabilities and intellectual capital are enhanced by our extensive industry expertise, geographic range, analytical rigor, and hands-on collaborative approach.

Our professionals see what others don’t, challenge conventional thinking, and consistently deliver innovative, customized solutions. We also work side by side with senior executives to accelerate execution through a blend of analytical and management approaches.

Services include;

  • Corporate finance with debt or equity raises
  • Acquisitions and divestitures
  • Strategic and tactical business planning and business introductions to expand sales

Please visit our website at  Hockley Miller Ltd for more information

We look forward to speaking with you to see you or anyone you know could benefit from our services.

Warmest Regards,

Louis J. Sapi, CPA., CA., MBA.

Great NP article on Friday Aug. 26, 2016 by Terence Corcoran

Great NP  article on Friday Aug. 26, 2016 by Terence Corcoran:  Prosperous growth is the next foundational phase for Canada’s national economic renewal.  I  agree that Canada needs to coordinate the various “National Strategy” programs being developed in isolation across Canada.  As Corcoran states,   Klaus Schwab, head of the World Economic Forum, believes the world is now fully into the Fourth Industrial Revolution .  It is occurring at an exponential rate, disrupting almost every industry in every country: artificial intelligence, robotics, the Internet of Things, autonomous vehicles, 3D printing, nanotechnology, energy storage, quantum computing.  We need to coordinate and start managing our economy like any prudent business.

Thank you for Attending Charger Foundation 9 & Play- 2016

Dear Friends:

I would like to extend my sincere thanks for your participation in the 12th annual Charger Foundation Charitable Golf Tournament held on Friday June 24th at bond Head Golf Club. This year we partnered with 33 Seven to create a unique and popular “9 hole and poker” event.

We successfully raised $26,000 for the Canadian Center for Men and Families programs which are providing for those in need of mental health, fathering, legal services and support for men and families that have experienced divorce, violence and abuse.

As importantly, we were able to introduce people who are prepared to help CAFÉ in many other ways.

Special thanks to our sponsors and those volunteers that made this a special day. It is my pleasure and honour to thank you for your generous efforts & making the event a tremendous success. click for a short video

Louis J. Sapi


Province announces it is cutting Red Tape

Interesting play on words.  Upon review of the 2016 report, the ‘initiatives’ are mostly about speeding up processes through the use of the Internet, computerized forms, or e-filing. This does not reduce red tape!  The government has not addressed the core of the issue;  what regulations could and should be cut to REDUCE red tape.  It appears the public is once again subject to Liberal double talk.


Yesterday I completed another item on my Bucket list!

Yesterday , I’ve visited Juno Beach in Normandy to honor our courageous Canadian soldiers and our country’s tremendous role in liberating Europe. I was pleasantly surprised & honored ‎to experience  the love and respect the people of Normandy have for Canadians where many homes fly the Canadian and French flags side by side to remind new generation what Canada & Canadians did for them.

Rock from a TUFF Recycling Inc. Truck cracked my windshield & they are not paying for it


On Friday June 3rd at 9:27AM, I’m driving North on 427 highway in Toronto, Ontario,  a big green recycling truck with Initials TUFF spat out a piece of rock, it hit my windshield & shattered it.  Later, I found out the truck is belong to Tuff Recycling Inc. a recycling company based in Brampton Ontario. I found their Telephone # and called them and asked them to pay for my insurance deductible. The response I’ve got from them was that I have no way of proving the rock came from the TUFF truck, therefore they have no liabilities for the damages to my windshield.

I completely disagree with their position & I think it is irresponsible & careless of them to jeopardize public and commuters safety on such busy highways by not properly shielding their loads. I think they should be held responsible for my damages….

How can we convince Ontarians that this is simply bad and scary economics?

Being a business person, accountant, father and pragmatist, I must say that I have become very concerned for my children’s future in this province.  I truly try not to be dramatic, I simply look at facts and human nature to see where trend lines extrapolate to and then come to a conclusion and my conclusion is Ontario is a fiscal mess.    Under the last 12 years of liberal party rule, Ontario is now the number one province in Canada – for accumulated debt!  Not only that but the Fraser Institute reports that Ontario’s debt is growing faster than any other province in Canada!  A friend sent me an article published in Pinterest (author unknown) with the following facts:

Since 2003, the Liberals have added $160 billion to Ontario’s debt, more than doubling it to almost $300 billion – That’s more debt accumulation than Canada’s nine other provinces combined, which added $126 billion in total to their debt loads.

When the Liberals took power in 2003, Ontario was the seventh most indebted province with a net debt-to-GDP ratio of 27.3%, a key indicator of economic health.

After 12 years of Liberal rule, Ontario is now the second most indebted province, surpassed only by Quebec, with a net debt-to-GDP ratio of 39.6%.

This represents a 45% increase in Ontario’s net debt-to-GDP ratio, the largest increase among all the provinces.

In 2003, Ontario held 45.1% of all provincial net debt in Canada. In 2015, it was 50.3%.

Between 2003 and 2015, Ontario’s net debt rose by $10,292 per person, the largest provincial per capita increase.

The Fraser Institute predicts Ontario’s net debt per person will surpass Quebec’s in 2017/18 reaching $22,659 — about $175 more than Quebec’s.

As the Fraser Institute notes, “this rapid run-up in government debt in Ontario has created significant costs for taxpayers … approximately nine cents out of every dollar collected by the provincial government in revenue (is) spent on interest payments servicing the province’s nearly $300 billion debt.”

This year, according to the Wynne government’s own projections, interest on debt payments will cost Ontario taxpayers $11.2 billion, rising to $11.75 billion next year.

If debt was a government ministry, it would be the fourth largest this year after health care, education and community and social services.

Next year, it will be the third largest, with Ontarians spending $11.75 billion paying interest on debt, more than on all welfare and social service programs combined at $11.46 billion.

How can we convince Ontarians that this is simply bad and scary economics?  It took Ontario approximately 100 years to become the wondrous society that was envied around the world.  However, in only 12 years we have stopped being envied and are now being pitied.  This is what the tax-and-spend philosophy has done to Ontario.  Our society must start considering the “unintended consequences” of current policy and plan accordingly. Our children and their children will be saddled with huge debts resulting in tremendously unfair taxes to pay for both their societal needs of their future and for our sins of today.  It gets even scarier when one thinks it through a little further.  Progressive taxation puts an unreasonable, way over-proportionate share of tax on the top 10 percent of the population.  Does anyone really believe that those few future taxpayers will be willing to pay more and more only to receive less and less without upheaval?  Many taxpayers are already revolting by joining the underground economy.    In the near future, our children will be living in a much challenged society with predictable tax revolts, diminishing health and education services, deteriorating infrastructure and a fading industrial economic base.  They deserve better yet we keep drinking the same Kook Aid from Ms. Wynne and her Liberal cronies.   Will Ontario become a Detroit???  The thought sends shivers up my spine but I just cannot get rid of the thought because it is far too possible.