To tell the truth: Damages in breach of duty of honest performance

Bruce Roher • January 29, 2024 As 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

Which path forward is right for your business?

Fuller Landau team • October 26, 2023 The 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

Reducing the risk of business fraud

Bruce Roher • July 21, 2022 Employees 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

Understanding Redundant Assets

Bruce Roher • August 12, 2019 When assessing the value of a business, it’s important to be able to understand and identify redundant assets. Even though redundant assets are often misunderstood, such assets can have a material impact on the value of the business. ... Read more

Readying your business for sale: Preparation and professionalization

Fuller Landau team • August 06, 2019 With a significant portion of the population approaching retirement age, the number of owners contemplating the sale of their business is greater than ever. However, the process of selling your business is considerably more complex than one might think. There is a great deal of preparation involved to ensure the value of your business is ... Read more


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