Samuel O. Sorbara, B.A., LL.B.   Sam Sorbara is a life long resident of Guelph.  He graduated with a B.A. in Economics from the University of Guelph in 1975 and then attended the University of Ottawa Law School where he graduated in 1978.  Sam articled in Guelph and was called to the Bar of Ontario in the Spring of 1980.  Sam is the founding partner of the firm and restricts his practice to corporate and commercial matters, concentrating on the areas of real estate development and financing, the purchase and sale of businesses, corporate finance and corporate reorganizations.  Currently, much of his practice concerns assisting the firm's corporate clients address legal issues associated with the use of technology and the restructuring of corporations having regard for the rollover and reorganization  provisions of the Income Tax Act.  Over the years, Sam has been personally involved in a number of business and real estate ventures and is now well-known for his practical business approach to the practise of law.  Many of his business clients have benefitted from his ability to facilitate rather than frustrate corporate business and financing transactions.  Sam is a member of the Waterloo Region Homebuilders’ Association and is a past-President of the Guelph Development Association.  He is the firm's Managing Partner.