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
Bruce Roher
• August 12, 2019When 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
The 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