CBVs are often retained to calculate economic damages with respect to various financial disputes. These calculations are relied upon by the courts to assess the quantum of damages required to indemnify parties in these disputes. Where the CBV’s damages model require projections, the discounting convention applied to those projections is subject to professional judgment. Broadly, the CBV has two options: ex ante or ex post discounting. In this presentation we present the results of our analysis of case law as it relates to discounting conventions in a variety of causes of action including: breach of contract, tort and statutory causes.

Peter Neelands – Toronto
Rachel Ryman, Director – RSM Canada, Toronto

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