PIN.ca | Case Law Integration × Eric Jordan 25 Factors — Business Valuation in Canada
Court-Accepted, Case-Law-Backed Business Valuations
Eric Jordan, CPPA
International Business Valuation Specialist
I welcome being cross-examined as an expert witness for the court.
Fee Range: $1,500 – $15,000 | Basic Average: $3,500
The Undeniable Proof (Integrating All Elements)
Don't Estimate. Prove Your Value.
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 1. Placer Dome Inc v Commissioner of State Revenue (WA) |
| Jurisdiction |
|---|
| Aus (HCA) |
| Year |
|---|
| 2018 |
| Core Issue / Relevance |
|---|
| Scope of “goodwill” for stamp duty |
| Case 2. FCT v Murry |
| Jurisdiction |
|---|
| Aus (HCA) |
| Year |
|---|
| 1998 |
| Core Issue / Relevance |
|---|
| Goodwill / customer connections (taxi business) |
| Case 3. Manitoba Fisheries Ltd v The Queen |
| Jurisdiction |
|---|
| Can (SCC) |
| Year |
|---|
| 1979 |
| Core Issue / Relevance |
|---|
| Going-concern goodwill as compensable interest |
| Case 4. Daishowa-Marubeni International Ltd v Canada |
| Jurisdiction |
|---|
| Can (SCC) |
| Year |
|---|
| 2013 |
| Core Issue / Relevance |
|---|
| Embedded obligations and FMV |
| Case 5. HMRC v Denning |
| Jurisdiction |
|---|
| UK |
| Year |
|---|
| 2022 |
| Core Issue / Relevance |
|---|
| Reputation ties (valuation context) |
Equipment & Leasehold Improvements
| Case 1. County of Orange v Orange County Assessment Appeals Bd. |
| Jurisdiction |
|---|
| US (CA) |
| Year |
|---|
| 1993 |
| Core Issue / Relevance |
|---|
| Exclude intangible value from property tax base |
| Case 2. T-Mobile USA, Inc v Utah State Tax Commission |
| Jurisdiction |
|---|
| US (UT) |
| Year |
|---|
| 2011 |
| Core Issue / Relevance |
|---|
| Treatment of intangibles in property tax (telecom) |
| Case 3. People ex rel. Dept. of Transportation v Presidio Performing Arts Foundation |
| Jurisdiction |
|---|
| US (CA) |
| Year |
|---|
| 2016 |
| Core Issue / Relevance |
|---|
| Relocation benefits / noneconomic components |
| Case 4. City of Vista v Fielder |
| Jurisdiction |
|---|
| US (CA) |
| Year |
|---|
| 1996 |
| Core Issue / Relevance |
|---|
| 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 1. Hourly Value |
| Eric Jordan |
|---|
| $1,250 USD/hr (Jordan) |
| Conventional |
|---|
| $750/hr (Conventional) |
| Metric 2. Accuracy / Uplift |
| Eric Jordan |
|---|
| +50–60% average uplift |
| Conventional |
|---|
| Standard uplift |
| Metric 3. Intangible Coverage |
| Eric Jordan |
|---|
| Comprehensive (all 25 factors) |
| Conventional |
|---|
| Partial / indirect |
| Metric 4. Prerequisite Expertise |
| Eric Jordan |
|---|
| 10+ years owner-operator experience |
| Conventional |
|---|
| 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.