ARYEH SNITMAN is Senior TaxCounsel at CIBC in Toronto and a member of the OntarioBar.  He graduated from Schulich Schoolof Business with an MBA in 1994 and earned an LL.B from Osgoode Hall Law Schoolin 1996.  Since joining CIBC in 2002, hehas provided specialized tax advice in the financial institutions context.Since 2010, Aryeh has served as internal legal advisor to CIBC on FATCAmatters, both in Canada and internationally. He has advocated on behalf ofCanadian financial institutions and their clients in the Joint FATCA workinggroup of the Canadian Financial Services Industry and has spoken on FATCAmatters both internally and externally in industry forums, including theCanadian Tax Foundation and the Canadian Institute.