Associates.

"The fact Bermuda is a crown colony, and my legal degree is recognised here is a plus,'' said Mr. Chapman, who will specialise in corporate and commercial law.

High taxation in Canada is driving individuals and companies to look for dollar-saving alternatives, said Mr. Chapman. "The tax rates for corporations are as much as 50 percent, with other indirect taxes on top, which means companies have no money to reinvest,'' he said.

"By using the exempted vehicle, companies have the ability to let their money grow.

"Many of the baby boomers in Canada are now earning, and see their retirement funds eroded by the tax system and the welfare state.

"I will look to promote Bermuda in Canada. "However, the rules about advertising are prohibitive here. How does a Bermuda law firm make itself known?'' he asked.

Mr. Chapman, a native of London, Ontario, practised there in the private sector from 1973 to 1993. He was also a seasonal lecturer at the Law Society Bar admission course at London, Ontario.

Mr. Philip Chapman.