Mr. Roberts is a graduate of Osgoode Hall Law School (1986) and is called to the Alberta (1987) and Ontario (1988) bar. Mr. Roberts began his legal career in Calgary with a focus on natural resource transactions and in the fall of 1987 he joined the Toronto offices of Osler, Hoskin & Harcourt where he practiced corporate tax and finance law with an emphasis on mergers and acquisitions including many transactions in the natural resources sector. Mr. Roberts authored or co-authored many articles on corporate tax including an annual paper for the Canadian Tax Foundation on the tax aspects of takeover bids. In 1999 Mr. Roberts left the practice of law to pursue entrepreneurial opportunities in the retail sector. Mr. Roberts is Chief Executive Officer and co-owner of Channel Control Merchants, LLC (“CCM”) based in Hattiesburg, Mississippi. CCM is a retail services company specializing in providing brand control services to major retailers and is the market leader in North America in the management of retail insurance salvage claims, customer return programs for major retailers, and the export of brand sensitive inventories.