Bruce Roher
• December 02, 2025Your bookkeeper has informed you of suspicious entries in your company’s records. You suspect that a member of your finance team has misappropriated funds and transferred merchandise to their own company. What should you do? The first step is to inform your corporate counsel of the events that have taken place. This may result in ... Read more
Matthew Downey • October 30, 2024The amount of commercial goodwill attached to a profitable construction business will depend on its specific characteristics. In general terms, goodwill is the value of a business in excess of its balance sheet “book value”. “Commercial” goodwill represents intangible value associated with a business’ location, product/service brand or of ... Read more
Bruce Roher
• January 29, 2024As set out in the 2020 Supreme Court of Canada (SCC) case of C.M. Callow Inc. v Zollinger (“Callow”), the duty of honest performance of a contract requires that parties must not lie or otherwise misled each other about matters directly linked to the performance of the contract.[1] This article will review the method by ... Read more
Fuller Landau team • October 26, 2023The past few years have significantly impacted many businesses, in many cases disrupting even the best laid plans. As society moves towards a semblance of normalcy, many owners are finding themselves at a crossroads in terms of planning a future path for their businesses. Perhaps that path is investing to sustain operations or spur growth. ... Read more
Bruce Roher • July 21, 2022Employees are entrusted to safeguard and control bank accounts, receivables, inventory, and the books and records of the company. While most employees will never abuse this trust, those who do commit fraud schemes can cause organizations to suffer significant financial losses. Fraud perpetrated by employees is known as “occupational fraud”. The ... Read more
Your bookkeeper has informed you of suspicious entries in your company’s records. You suspect that a member of your finance team has misappropriated funds and transferred merchandise to their own company. What should you do? The first step is to inform your corporate counsel of the events that have taken place. This may result in ... Read more