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The 2024 Federal Budget & Capital Gains - Impact to Family Law

By now, most people reading this article are aware that on April 16, 2024 Justin Trudeau’s federal government made some pretty significant changes to the taxation of capital gains.

Income for Support – To Average or Not to Average? – This is the Question.

What is Income For Support? Income for support becomes more challenging when an individual is self-employed, as by virtue of owning their own business they will have certain tax planning opportunities that enable them to reduce their taxable income …

Unraveling the Mystery around General Ledgers

From a family law standpoint, the general ledgers of a business are one of the more critical pieces of disclosure that are typically required for the preparation of business valuation and income for support reports.

Financial Disclosure:
A CBV’s Perspective

Obtaining adequate disclosure in a family law matter has become increasingly difficult over the last couple of years. Whether it’s a lack of cooperation from the business-owning spouse (who is on the opposite side of the file) or clients not wanting …


Cryptocurrency is a digital form of currency that uses cryptography for security purposes. It is decentralized and generally operates on a technology called blockchain, which is a distributed ledger that records all transactions across a network of …

Enterprise Value vs Equity Value

When talking about the “value” of a business, there are a number of different value references that one will come across and it is easy to be confused by what they all mean. From a litigation standpoint, the primary concepts are fair market value …

Unveiling the Essence of Valuations: The Time-Dependent Nature of Value

A fundamental concept that is a core principle in valuations is that value is determined at a specific point in time. It is a function only of facts and known information known at this date.

Unlocking Financial Insights: The Definitive Guide to Adjusted Net Asset Valuation (ANA)

The adjusted net asset valuation (ANA) methodology is a method used to value a company or business by adjusting the value of its net assets. This method takes into account both tangible and intangible assets, as well as any liabilities, to arrive at …

M&A Do's and Don'ts for Sellers

Further to our recent article M&A Do’s and Don’ts for Purchasers we wanted to take a moment to highlight our top Do’s and Don’ts as it relates to those looking to sell a business:

M&A Do's and Don'ts for Purchasers

Amidst the talk of increased interest rates worldwide leading to an impending recession, we want to highlight that these recessionary periods often provide great opportunities to expand your business or purchase rival businesses and/or complementary …

CBVs and Family Law

As detailed in our blog on Income Analyses, there are two primary financial aspects in a marital separation or dissolution of a common-law relationship. These two aspects relate to the equalization of property or the splitting of the net assets …

Paying the Way Forward

Considerations for income analyses of business owners during separation or divorce for the purpose of determining support payments.

Income Analyses and Personal expenses

How do Personal Expenses Impact Income Available for Support?   Section 19(1) of the Family Law Act Ontario Regulation 391/97 Child Support Guidelines (the “Guidelines”) indicates that “the court may impute such amount of income to a parent or …

Business Valuation Models – The What and Why

Is the ‘whole’ greater than the sum of its parts? Having devoted time, money, and energy on starting and growing a business often creates a set of expectations for an owner on the value of their business that is skewed.

Double-Dipping and Matrimonial Matters

What is Double-Dipping in the Context of Marital Breakdown? When I first heard this terminology at work, I was instantly reminded of the Seinfeld episode when George Costanza got into an argument over the social acceptableness of “double-dipping the …
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