Official Description

6.5 Continuing Education Units (CEUs)

This course deals with tax-related valuation issues. Emphasis is placed on the fundamental principles of the Canadian tax system, impact of taxation on an enterprise, comparable company multiples such as key valuator tools, adjusted book value method, and corporate law concerns relevant to the valuation process.


Supplementary Information

35 hours of in-class instruction; 30 hours of reading, assignments and case studies.

Topics Covered

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

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

Prerequisite(s) and Corequisite(s)

Applies Towards the Following Programs


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