Lotfi, Rafla and associates S.A.R.F. is an independent Canadian accounting firm and tax planner, as well as a member of HLB International, a worldwide network of independent accounting firms and business advisors. How can we help you? Accounting, assurance & advisory Tax planning and consultation Corporate restructuring & financing International taxation & business consultancy Commodity tax planning Mergers & acquisitions Business valuations Litigation support & forensic accounting Insolvency & bankruptcy consultancy