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During this 3-hour archived session, join our expert panel of judges, CBVs and a family law lawyer as they discuss:

  1. Role of the Expert and other trial matters
    • Current rules and the obligation of experts
    • Neutrality, impartiality and objectivity
    • Implications during settlement vs trial
    • Proportioning costs
  2. Business Valuation Issues
    • Alternative levels of assurance
      1. Understanding of difference in Calculation, Estimate and Comprehensive valuation reports
      2. Implication on weighting given by Court
    • Alternative valuation approaches (capitalized income, discounted cash flow, EBITDA)
    • How to make evidence helpful to the Court
    • Exclusion of assets due to gifting/inheritance rules
    • Disposition costs
      1. Contingent income taxes at corporate level
      2. Contingent personal income taxes
    • Other asset based valuation disposition costs
  3. Guideline income – common errors and areas of diverse judgment:
    • Expectation of Court with respect to level of “forensic review” to be done
    • Attribution of corporate income
    • Imputation of income on underutilized assets
    • Imputation of income on unrealized gains
    • Tax gross up on personal benefits received
    • Double dip
      1. Inclusion of income with respect to realization of gains clearly equalized through Net Family Property
      2. Impact of inclusion of income from one year on subsequent years
Expert panel includes:
Moderator ~ Dwayne N. Pyper, B.Comm., CPA, CA, CBV, Q.Med. – Partner, Durward Jones Barkwell & Company LLP
Madam Justice Kendra Coats, Superior Court of Justice, Milton, Ontario
Mr. Justice R. John Harper, Superior Court of Justice , Brantford, Ontario
Paul Amey, Partner, Waterous Holden Amey Hichon LLP
Nicholas Mastroluisi, MBA, CPA, CA, CBV, TEP – Partner, Pettinelli Mastroluisi LLP

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The information, analysis and opinions expressed in the webinars, podcasts and/or congress presentations are solely those of the presenter/author, are not reviewed by the Institute as to content or accuracy, and are not endorsed by CBV Institute or any of its Members.

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First Presented November 23, 2015 EST
Fees Summary
Cost $75.00
Taxes $0.00
Total $75.00
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