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   Valuation/Tax Letter


J Thomas McCallum, FCPA, FCGA, CBV

Chartered Professional Accountant

Certified General Accountant

Chartered Business Valuator

Professional Services

Professional services are generally provided in two distinct approaches: - Support and resource services to other professional accountants, and by direct referral to the clients of lawyers, professional accountants, insurance professionals, and other persons or institutions.

Valuation Services

I have retired from my business valuation practice but would be pleased to refer you to another CBV with whom I've worked closely the last few years.

Determining the fair market value of a business interest is part science, part art. Circumstances where a value determination is required include income tax law, non-arm's length transactions, re-organization, family law, shareholder agreements (including disputes and/or buy-sell arrangements), purchase or sale, and shareholder actions under the Business Corporations Act. Valuations may also be required to support claims for damages and/or lost profits.

Income Tax Services

I provide resource and support services to a number of CGA and CA firms across Canada, as well as to other professionals. All arrangements are tailored to needs. It's like having a tax partner in your office.

Concentrating on individuals and owner-managed business, my services include comfort calls/letters, research, tax opinions, tax planning, succession planning, estates freezes and corporate re-organizations.