All About Estates

Tag: valuations

Total 2 Posts

Valuation for Estate Planning – Some Hard Lessons

In a recent case in Tax Court, Lauria v HMQ 2021 TCC 66, the taxpayers, both officers and directors of a company held shares in the company as a result of employee share option agreements granted to them.  In early 2006, the company founders decided to pursue an initial public…

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Valuing In-kind Donations

There is a saying among charitable gift planners: “beware of in-kind property donors who show up with valuations in hand.”  In other words, eager donors and their gifts may be too good to be true.  This is folk wisdom that points to a serious issue.  Donors, executors and charities often…

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