EXHIBIT 31.1

                                  CERTIFICATION

I, William T. McCallum, certify that:

    1. I have reviewed this quarterly report on Form 10-Q of GWL&A Financial
       Inc.(the "registrant");

    2. Based on my knowledge, this quarterly report does not contain
       any untrue statement of a material fact or omit to state a
       material fact necessary to make the statements made, in light of
       the circumstances under which such statements were made, not
       misleading with respect to the period covered by this quarterly
       report;

    3. Based on my knowledge, the financial statements, and other
       financial information included in this quarterly report, fairly
       present in all material respects the financial condition,
       results of operations and cash flows of the registrant as of,
       and for, the periods presented in this quarterly report;

    4. The registrant's other certifying officer and I are responsible
       for establishing and maintaining disclosure controls and
       procedures (as defined in Exchange Act Rules 13a-15(e) and
       15d-15(e)) for the registrant and we have:

       a) designed such disclosure controls and procedures, or caused such
          disclosure controls and procedures to be designed under our
          supervision, to ensure that material information relating to the
          registrant, including its consolidated subsidiaries, is made
          known to us by others within those entities, particularly during
          the period in which this quarterly report is being prepared;

       b) evaluated the effectiveness of the registrant's disclosure
          controls and procedures and presented in this quarterly report
          our conclusion about the effectiveness of the disclosure
          controls and procedures, as of the end of the period covered by
          this quarterly report based on such evaluation; and

       c) disclosed in this quarterly report any change in the
          registrant's internal control over financial reporting that
          occurred during the registrant's most recent fiscal quarter that
          has materially affected, or is reasonably likely to materially
          affect, the registrant's internal control over financial
          reporting; and

     5. The registrant's other certifying officer and I have disclosed,
        based on our most recent evaluation of internal control over
        financial reporting, to the registrant's auditors and the audit
        committee of registrant's board of directors (or persons
        performing the equivalent function):

       a) all significant deficiencies and material weaknesses in the
          design or operation of internal control over financial reporting
          which are reasonably likely to adversely affect the registrant's
          ability to record, process, summarize and report financial
          information; and

       b) any fraud, whether or not material, that involves management or
          other employees who have a significant role in the registrant's
          internal control over financial reporting.

Date: May 11, 2004


                                      /s/William T. McCallum
                                      ----------------------
                                      William T. McCallum
                                      President and Chief Executive Officer


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