Business Valuation

Campbell Valuation Partners Limited has extensive experience in providing expert opinions and giving expert evidence in business valuation matters, including matters relating to:

• public and private company shareholder disputes, including fair value opinions relating to shareholder dissent and oppression remedies. The Principals of CVPL have been involved in many of the most significant public and private company shareholder disputes in Canada;

• income tax disputes. The Principals of CVPL have acted on behalf of many taxpayers and, on numerous occasions, on behalf of the Canada Revenue Agency and the Department of Justice in income tax matters involving share interests, software programs and intangible assets;

• income tax reorganizations and estate freezes. The Principals of CVPL have considerable experience with complex income tax restructuring transactions undertaken by large multi-national corporations, as well as estate freezes undertaken to private company ownership succession;

• shareholder transactions. The Principals of CVPL have considerable experience in providing valuations for the purpose of transactions among existing shareholders, whether related to succession planning, shareholder buyouts or other purposes,

• fairness opinions. The Principals of CVPL prepare fairness opinions in conjunction with corporate and securities regulation requirements;

• valuations for financial reporting purposes. The Principals of CVPL prepare valuations in respect of goodwill impairment testing, intangible asset valuation and purchase price allocation, in accordance with Generally Accepted Accounting Principles;

• critiques of valuation reports prepared by others. The Principals of CVPL can provide an independent, objective assessment of whether or not we believe a valuation report prepared by another firm or individual contains issues or deficiencies that may impair the credibility of its conclusions;

• shareholders agreements and joint venture agreements. The Principals of CVPL provide assistance in structuring, drafting and reviewing the share valuation and related provisions in a shareholders agreement or joint venture agreement; and

• employee share ownership plans (ESOP’s). The Principals of CVPL can provide valuations for ESOP transaction purposes, and/or assist in structuring ESOP’s and in negotiating the terms of an ESOP with employees.