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Description

Acquire the knowledge you require to deal with tax-related valuation issues. 

This course focuses on a number of valuation issues, including various tax-related matters that can impact a valuation. While at first glance, many valuation assignments will seem unrelated to tax matters — such as a valuation of shares for an offering in the open market or in the case of a fairness opinion — a number of important tax considerations are inherent in most valuation assignments. The valuator must understand the fundamental principles of the Canadian tax system on a theoretical and practical level. An integral part of the valuator’s work is to know how the organization will be taxed, which is impacted by the type of ownership and the types of income the organization is earning.

Topics Covered

Featured topics include:

  • Valuation impact of Canadian tax principles
  • Forms of business organization
  • Types of income
  • Tax rates
  • Tax liabilities
  • Common tax assets and issues
  • Application of a transfer pricing study to an equation valuation
  • Introduction to comparable company multiples
  • Overview of the asset-based valuation approach
  • Risk measurement
  • Real estate and equipment valuations
  • The sale of assets versus shares
  • Trapped-in capital gains
  • The Canadian Business Corporations Act (“CBCA”)
  • Discounts

Learning Outcomes

The course is designed to enable you to:

  • Understand the impact of taxation on an enterprise
  • Familiarize yourself with comparable company multiples and other valuation matters
  • Comprehend taxation topics and corporate law concerns relevant to the valuation process

Prerequisites

YCBS 230- Level 1 - Introduction to Business Valuation

Instructors

Applies Towards the Following Programs

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