Tim A. Duffin

TIM A. DUFFIN is Chief Financial Officer of Big Rock Brewery Income
Trust. Mr. Duffin obtained his Chartered Accountant designation with
Ernst & Young, which he left in 1979 to found Digital Perspectives Ltd.,
a Digital Equipment Corp. authorized dealership, to supply and support
computer accounting systems. In 1978 he amalgamated Digital Perspectives
Ltd. with Meyers Norris Penny Chartered Accountants and joined the firm
as a Partner. Mr. Duffin left Meyers Norris Penny in 1997 upon the
purchase of an ownership interest in Longview Beef Jerky. He built a
federally inspected plant to allow the company to export beef jerky and
expanded the company into major retail markets. He sold his interest in
Longview Beef Jerky in 2000 to join Big Rock Brewery as Chief Financial
Officer. Mr. Duffin received a Bachelor of Commerce degree from the
University of Calgary with a double major in Marketing and Accounting.