PIN.ca | Case Law Integration × Eric Jordan 25 Factors — Business Valuation in Canada
Court-Accepted, Case-Law-Backed Business Valuations
Fee Range: $1,500 – $15,000 | Basic Average: $3,500
877 355 8004 | pindotca@gmail.comThe Undeniable Proof (Integrating All Elements)
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Legal Defense: We present irrefutable case law to the court by precisely correlating your situation with our 43 foundational case law examples and expanding that research to identify 10–20+ specific precedents that clearly demonstrate your exact circumstances. The court will see proof, not an opinion. Call us now so we can present nearly unassailable facts to the court.
Case Law
Organized by category with jurisdiction, year, and core issue/relevance.
Goodwill / Going-Concern / Reputation
| Case | Jurisdiction | Year | Core Issue / Relevance |
|---|---|---|---|
| Placer Dome Inc v Commissioner of State Revenue (WA) | Aus (HCA) | 2018 | Scope of “goodwill” for stamp duty |
| FCT v Murry | Aus (HCA) | 1998 | Goodwill / customer connections (taxi business) |
| Manitoba Fisheries Ltd v The Queen | Can (SCC) | 1979 | Going-concern goodwill as compensable interest |
| Daishowa-Marubeni International Ltd v Canada | Can (SCC) | 2013 | Embedded obligations and FMV |
| HMRC v Denning | UK | 2022 | Reputation ties (valuation context) |
Equipment & Leasehold Improvements
| Case | Jurisdiction | Year | Core Issue / Relevance |
|---|---|---|---|
| County of Orange v Orange County Assessment Appeals Bd. | US (CA) | 1993 | Exclude intangible value from property tax base |
| T-Mobile USA, Inc v Utah State Tax Commission | US (UT) | 2011 | Treatment of intangibles in property tax (telecom) |
| People ex rel. Dept. of Transportation v Presidio Performing Arts Foundation | US (CA) | 2016 | Relocation benefits / noneconomic components |
| City of Vista v Fielder | US (CA) | 1996 | Leasehold / compensation issues in taking |
Case Law by Category
Land & Buildings
Intangibles: Goodwill, location reputation, customer and tenant relationships.
Uplifts: Land premiums, going-concern continuity, site-specific operational value.
Application: Adjust fair market value (FMV) to reflect integrated enterprise value, not physical assets alone.
Equipment & Leasehold Improvements
Intangibles: Operational goodwill, brand-like synergies, relocation cost avoidance.
Application: Link value uplift to continuity of productive use and operating efficiency.
Expropriation & Eminent Domain
Intangibles: Going-concern value, licenses, subsidies, franchise elements.
Application: Compensation reflects holistic enterprise value, not replacement cost alone.
Transfer Pricing & Enterprise Valuation
Intangibles: Intellectual property, intercompany contracts, brand equity, customer relationships.
Application: Adjust FMV for cross-border functional realities and centralized intangibles.
Eric Jordan “Value-First” Method Comparison
| Metric | Eric Jordan | Conventional |
|---|---|---|
| Hourly Value | $1,250 USD/hr (Jordan) | $750/hr (Conventional) |
| Accuracy / Uplift | +50–60% average uplift | Standard uplift |
| Intangible Coverage | Comprehensive (all 25 factors) | Partial / indirect |
| Prerequisite Expertise | 10+ years owner-operator experience | Accounting-focused |
Why This Method Is Superior
- Legal alignment: Direct incorporation of FMV-related precedents into applied business valuation in Canada.
- Systematic intangible integration: Goodwill, human capital, brand, retention, and synergies often 90%+ of enterprise value are consistently valued.
- Experience-based foundation: Operator fluency bridges financial metrics with real-world business operations.
- Litigation-ready defensibility: Case citations and Five Senses reports support FMV in audits, negotiations, and court proceedings.