The valuation of a business interest can be key in proper estate planning, including in the application of the 21-year deemed disposition rules. This presentation will provide an overview of issues facing the valuation of a business interest held by a trust in the context of a recent case, Ozerdinc Family Trust No. 2. The court addressed a number of valuation, tax and litigation matters, including:
Join Catherine Tremblay (Partner, MNP LLP) as she provides an overview of the case facts and provides some general discussion points and valuation concepts in light of the issues of the case.
 M. Kathleen Grimes and M. Ersin Ozerdinc. Trustees of the Ozerdinc Family Trust No. 2 v. Her Majesty the Queen, 2016 TCC 280.
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