Our experience is briefly highlighted below.

As stated in our philosophy, the quality of an opinion report is dramatically enhanced by Cole & Partners experience, both as expert witness and as advisor in mergers and acquisition and corporate finance.

This area of our practice ensures that we have a current knowledge of market trends and values and a network of established industry contacts.

To review related open market experience, including mergers and acquisitions and corporate finance transactions click here.

Expert Testimony and Opinion Reports

Cole & Partners have extensive experience with responsibilities in:

  • Providing expert testimony before the courts, in arbitration, mediation and ADR settings.
  • Providing damage quantifications, business valuations, commercial, financial and risk analyses in many general commercial disputes and other areas of law, including:
    • breaches of contract and license disputes
    • intellectual property
    • software and technology
    • securities
    • professional negligence
    • breach of business purchase and sale agreements
    • shareholder and partner matters
    • minority oppression and fair value determinations
    • negligent and fraudulent misrepresentation
    • income tax
    • matrimonial
    • competition and predatory pricing
    • personal and fatal injury
    • estate
    • insurance
    • breach of fiduciary duty
  • Participating in joint appointments as valuators, mediators and arbitrators.

Sample Litigation, Damage Quantification and Valuation Engagements

Cole & Partners' litigation, damage quantification and valuation experience includes the following:

  • Patents, trademarks and copyrights - quantification of damages (royalty rates and loss of profits) and accounting for profits. Broad range of industry experience, including pharmaceutical, telecommunications, software, consumer products, brand logos and print materials and e-commerce assets such as domain names and websites.
  • Competition law - advise in various competition-related matters in a diversity of industries, including retail, airline, pharmaceutical and distribution. Expert evidence in The Commissioner of Competition vs Superior Propane et al before the Competition Tribunal. Various predatory pricing claims, analyses of liquidation and other values, return and related definitions.
  • Specific involvement with competition related matters on behalf of WestJet, Canadian Pacific, and the Commissioner of Competition in respect of United Grain Growers Limited acquisition of Agricore Cooperative Ltd.
  • Fairness and Fair Value Opinions under new OSC Policy 61-501 (formerly 9.1) - numerous public company valuations, including national retail chains, a national book retailer, food processors, a telecommunications service provider, a real estate developer, a multinational mining company, a multinational automotive company, a forest products manufacturer and various technology companies. Second opinions in respect of same.
  • Valuations pursuant to the CICA Handbook Sections 3062 and 1581 as well as U.S. Financial Accounting Standards Board (FASB) Statement No. 141 and 142 dealing with the valuation and reporting of goodwill and other intangible assets. Range of valuations have included leading directory, courier/mail, technology and other businesses.
  • Ministry of Revenue - assist Ministry with establishment of principles, policies and practices, standard criteria and format for private sector business valuations.
  • Directors, investment committee members and advisors to independent committees and pension funds, various public and private investment funds, public and private companies, family businesses and charitable organizations.
  • Technology and software valuations for purposes of financing, M&A, striking employee option prices, merger and alliance ratios, income tax, GAAP, public securities and litigation support services.
  • Pre-IPO pricing of options and private versus public values. Post-IPO value of escrowed stock for transaction and financing purposes. Public stock pricing analysis for GAAP and compensation purposes.
  • Multi-year study of plastic transaction card and electronic funds transfer industry and dominant members in the context of litigation; loss quantification pursuant to other credit card litigation.
  • Multi-year study of multinational automotive manufacturing company.
  • Valuation of large equity investment and loan portfolios for Ontario Development Corporation, a regional bank, various large investment and VC pools.
  • Real estate - reorganizations and raising debt and equity financing, investment analyses, litigation support and valuations.
  • Medical facilities and professional practices - valuations and analyses for government and professional policymaking, financing, open market M&A assistance and litigation support services.
  • Section 100 of the Bankruptcy and Insolvency Act - various assessments of fair market value and fair value.
  • Internalization of management contract for public Income Trust.

Writing and Teaching

Cole & Partners has a long-standing commitment to be at the forefront of industry knowledge and expertise. In particular, we have:

  • Lectured for many years at numerous professional seminars, including those conducted by the Canadian Bar Association, the Law Society of Upper Canada, the American Bar Association, The Advocates' Society, the Family Law Judges' Association and many others.
  • Prepared authoritative papers for the above organizations.
  • Published our work in numerous legal, valuation and accounting journals, including CA Magazine, Money & Family Law, Business Valuation Digest, The Lawyers Weekly, Family Law Quarterly, Lexpert, Intellectual Property Journal, Shannon Pratt's Business Valuation Update, Law Times and Business Valuation Review.
  • Authored a comprehensive family law valuation service.
  • Authored monographs including "Accounting of Profits Calculations in Intellectual Property Cases in Canada" and "Damages Calculations in Intellectual Property Cases in Canada". Also published in The Canadian Intellectual Property Review.
  • Authored a comprehensive loose-leaf service published by Carswell entitled "Financial Principles of Family Law", providing extensive coverage of financial, valuation, income tax and related matters, and updated regularly.
  • Authored "Tax Principles of Family Law" monographs published annually since 1994 and distributed through the Bar Admmission Course and other channels.

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Tel: (416) 364-9700 Fax: (416) 364-9707