During this 3-hour livestreaming session, join our expert panel of judges, CBVs and a family law lawyer as they discuss:
- 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
- Business Valuation Issues
- Alternative levels of assurance
- Understanding of difference in Calculation, Estimate and Comprehensive valuation reports
- 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
- Contingent income taxes at corporate level
- Contingent personal income taxes
- Other asset based valuation disposition costs
- 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
- Inclusion of income with respect to realization of gains clearly equalized through Net Family Property
- 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
Click here for more information
L’information, l’analyse et les opinions exprimées dans les webinaires, les balados, et les présentations de congrès sont uniquement celles du conférencier/de l’auteur, ne sont pas examinés par l’Institut pour la teneur ou l’exactitude, et ne sont pas avalisés par l’Institut des CBV ni aucun de ses membres.