Cole & Partners' business valuation opinions are based on transaction experience and data, interviews with senior industry executives, industry trends, the competitive and market environment, extensive research, analysis of business specific data, and frequently, the retention of industry consultants. All Cole & Partners' valuation opinions reflect an integrated approach of sound business judgment, a balancing of market and transaction data; and industry trends at the valuation date, utilizing the entire breadth of the firm's experience and expertise.
- Fairness Opinions and Fair Value: for purposes of Independent Committees, dissent, oppression, buyout of a minority shareholder, MI 61-101 (formerly OSC 61-501). Second opinions in respect of same. Industries covered include: automotive, retail chains, manufacturing, transportation, real estate, technology, software, services, pharmaceuticals, chemicals, mining and resources, telecommunications and forest products.
- Public company fair value dissent and oppression cases relating to valuation, transfer pricing and other financial litigation support. Industries covered include: a multi-national automotive company; large national retail chains including related brands, trade names and marks; a public software company; resource companies; food processor; various technology companies.
- Private company fair market valuations of minority and control holdings, limited partnership units relating to wide array of shareholder disputes and planning opportunities including: succession; assistance with the design of compensation plans in so far as value of underlying business is a primary driver; introduction of new partners; M&A; oppression; damages from breach of contract.
- IP: Litigation, including accounting of profits and financial damages quantifications relating to trademark and patent infringements; valuation pertaining to brands, trade names, marks, technology per se and technology companies: for purposes of determining transaction pricing, IP management and reasonable royalty rates license arrangements; transfer pricing; M&A. Types of intellectual properties covered include: retail brands; industrial brands; consumer brands; pharmacological patents.
- Purchase Price Allocation: for financial reporting purposes, including subsequent annual impairment testing. Allocation of value to all assets including IP, customer relationships and lists, employment, service and non-compete agreements, brands, trade names, marks, technology and other identifiable intangibles. Industries covered include: home construction products, directories, courier/mail, technology; professional consulting business.
- Business and Securities Valuation for Financial Statement Presentation and Fiduciaries. Clients include: private equity firms, investment funds, mutual funds, and hedge funds.
- Efficiency, viability, failing firm, hold separate orders and other competition related matters including on behalf of: Superior Propane, Canadian Pacific, and the Commissioner of Competition in respect of West Fraser Timber Co. Ltd., Labatt Brewing Company Limited and others. Numerous reports to the Board of Directors as well as experts in litigation.
- Large real estate companies with a diversity of assets including commercial, residential, industrial and development properties related to a whole array of purposes including: succession planning; income tax planning; partner re-organizations; CRA disputes; income tax planning purposes; estate purposes; litigation; family law; breach of contract.
- Income tax purposes, Estate and Succession Planning: for purposes of non-arm’s-length transactions, going off-shore, estate freezes and family re-organizations in the context of inter-generational management and ownership succession; planning; disputes with CRA; CCA pools and related purchase price allocation.
- Income tax litigation regarding: tax shelters, off-shore matters, business and securities valuation, software, non-arm’s-length transfer matters.
