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What is optimal capital structure?  Read Part 2 of this blog series where we discuss the optimal capital structure and why it is vital in your valuation

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Foreign Income Considerations in Income for Support Reports

May 11, 2021

Foreign Income Considerations in Income for Support Reports When determining the quantum of child support and spousal support for a non-resident of Canada, calculating each ...

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Keeping up with the Jones’ – Comparing your business to your competitors’

April 27, 2021

(Originally Posted July 16, 2018) Everyone does it.  People will try to peer into their neighbors’ yards to see what they have and what they ...

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Prince’s Estate – through the Lens of a Valuator

April 13, 2021

Valuation disputes between income tax authorities and estates can often occur in probate proceedings, which can result in hefty legal fees, accounting fees, and even ...

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Introduction to Personal Tax in Canada – Part II

March 23, 2021

(Updated with current content from our original post on March 17, 2020) In the most basic sense, taxable income is a proxy for the value ...

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Introduction to Personal Tax in Canada – Part I

March 9, 2021

(Updated with current content from our original post on March 10, 2020) Despite the recent push towards the promotion of financial literacy education in Primary ...

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Pension Equalization in Boston v. Boston

February 9, 2021

I confess that there is one word which, given the choice, I would prefer not hearing in a matrimonial proceeding: ‘pension’ (Lurincic v. Lurincic, 1998) ...

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How Lifestyle Analysis Can Reveal Unreported Income

January 12, 2021

Divorce and separation proceedings are a stressful challenge, and that stress can be magnified when a spouse isn’t truthful or forthcoming with financial information regarding ...

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Is Fair Market Value the Price of the Business?

December 8, 2020

Regardless of the context in which value is determined, it is vital to recognize that there may be differences between “price” in an open market ...

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Why Do I Need a Valuation? Family Law

October 27, 2020

(Originally Posted June 12, 2017) Divorce can be complicated, and if you own a business it can be even more confusing.  If you owned a ...

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R. v. Mohan: A Precedent in Admitting Expert Witness Evidence

October 13, 2020

In matrimonial and shareholder disputes, a Chartered Business Valuator (“CBV”) may be called to testify as an expert witness. In cases where both sides have ...

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Understanding Valuation Earnings Adjustments

September 8, 2020

Valuations are prepared on the notion that value is prospective; in other words, the value of a business or asset is based on the returns ...

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The Process of a Business Valuation – Engagement by Multiple Parties

August 18, 2020

Chartered Business Valuators (“CBV”) are often jointly retained by parties in an attempt to identify and resolve issues in dispute. When properly conducted, joint engagements ...

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