For a TSX-listed financial services company, valued acquired intangible assets (customer relationships, tradenames) in accordance with IFRS (deal size of CAD $60 million).
For the acquisition of a private company in the restaurant franchising sector, valued trade names and other intangible assets in accordance with IFRS (deal size of CAD $50 million).
For a reverse takeover of a NASDAQ-listed company in the healthcare sector, valued proprietary technology and tradenames in accordance with US GAAP (deal size of USD $40 million).
For a Canadian publicly traded wellness products company, completed multiple purchase price allocations involving the valuation of recipes, brand names, patents, and customer relationships (aggregate consideration of USD $50 million).
For a reverse takeover in the advertising technology sector, valued technology, customer relationships, and brand-related assets in accordance with IFRS (deal size of USD $50 million).
For the acquisition of a private manufacturer of nutraceutical products, valued acquired customer relationships, brands, and proprietary recipes in accordance with ASPE (deal size of USD $35 million) and performed subsequent impairment testing.
For a North American defence contractor and IT services company, valued contracts and know-how in the context of business combination accounting (deal size of USD $25 million).
For a cryptocurrency mining transaction, engaged to measure the fair value of the purchase price (non-cash consideration) and intangible assets in accordance with IFRS (deal size of CAD $30 million).
For a reverse takeover of a TSX-Venture listed company involving a smart home technology solutions provider, valued shares, options, and convertible debentures in accordance with IFRS (deal size of CAD $25 million).
For a manufacturing execution system (MES) software provider, prepared two valuation reports for financial reporting purposes (average transaction size of approximately CAD $10 million).
For a provider of employee reward points, valued acquired customer relationships, brands, and reacquired rights in accordance with ASPE (deal size of CAD $15 million).
For a Canadian publicly traded mobile gaming company, valued intangible assets (customer relationships, brands, and technologies) for multiple acquisitions in accordance with IFRS (average consideration of CAD $10 million).
Valuation of water utility contracts for a business combination involving a Canadian publicly listed company in accordance with IFRS.
For an acquisition of a fintech company, valued identifiable intangible assets (technology, customer relationships) in accordance with IFRS (deal size of CAD $5 million).
Impairment testing of a publicly traded social media company in accordance with IFRS.
Impairment testing of a privately owned SaaS provider in accordance with ASPE.
Impairment testing of a publicly traded manufacturer of communication devices in accordance with IFRS.
Valuations for tax purposes
Valuation of a privately held company in the hospitality industry for international tax planning purposes (implied valuation of CAD $200 million).
Valuation of a lighting manufacturer for Canadian tax planning purposes (implied valuation of CAD $20 million).
Valuation of a security monitoring and electrical contracting company for a corporate reorganization (implied valuation of CAD $10 million).
Valuation of a privately owned jewellery retailer for an estate freeze (implied valuation of CAD $9 million).
Valuation of a professional services firm for an estate freeze (implied valuation of CAD $4 million).
Valuation of an international-based telecommunications services company for Canadian tax compliance purposes (implied valuation of CAD $1.5 million).
Valuation of an investment holding company for estate tax compliance and planning purposes (implied valuation of CAD $5 million).
Valuation of a home building products retailer for a corporate reorganization (implied valuation of $3 million).
Valuation of an audiology clinic and related businesses for tax purposes (implied valuation of $3 million).
Valuations for shareholder buyouts and disputes
Pursuant to a shareholders’ agreement, engaged to provide a binding valuation conclusion for a shareholder exit for an ecommerce retailer of household products (implied valuation of CAD $1 million).
Pursuant to a shareholders’ agreement, engaged to provide a binding valuation conclusion for a shareholder exit for a financial services firm (implied valuation of CAD $3 million).
Valuation of a medical technology development company for the purpose of facilitating a shareholder buyout (implied valuation of CAD $25 million).
Valuation of a medical supply and device distribution company for the purpose of facilitating a shareholder buyout (implied valuation of CAD $15 million).
Pursuant to a shareholders’ agreement, engaged to provide a binding valuation conclusion for a shareholder exit for a restaurant franchising company (implied valuation of less than CAD $1 million).
For a breach of contract action in the renewable energy sector, prepared a responding expert report with respect to the quantification of damages for a departing shareholder (alleged damages of approximately CAD $5 million).
Valuation of an IT services firm to facilitate a shareholder buyout (implied valuation of less than CAD $1 million).
For a buyout of two shareholders’ interests of an advertising technology company, prepared a valuation of their respective shareholdings in the company (implied shareholdings of approximately CAD $1 million each).
Valuations in a litigation setting
For a matrimonial dispute involving over $100 million in net family property, consulted on business valuation issues and calculations regarding income for spousal support.
For an alleged breach of contract case involving a manufacturer of vehicles, consulted on damages assessment.
For a matrimonial dispute involving an engineering firm, consulted on business valuation issues and calculations regarding income for spousal and child support.
For a matrimonial dispute involving medical practices, consulted on valuation issues.
Valuation of a wholesale distributor of electrical parts in the context of a matrimonial dispute (implied valuation of CAD $1 million).
Valuation of a professional services firm in the context of a partnership dispute (implied valuation of CAD $500,000).
Retained by other CBVs and valuation firms as a peer reviewer or consultant on valuation and income issues in matrimonial settings.
Valuations for transaction planning purposes
Valuation of a securities exchange to establish the strike price of employee stock options (implied valuation of CAD $100 million).
Valuation of a transportation and logistics business for investment analysis and transaction planning purposes.
Valuation of multiple owner-managed businesses for transaction planning purposes (including advertising, consulting, and distribution businesses).
