PIN.ca | Business Valuation Questions & Answers (Canada 2026) Eric Jordan, CPPA

How to Read These Questions and Why the Answers Matter

Every question on this page sounds different on the surface. Selling a business. Divorce. Partner disputes. Financing. CRA compliance. Litigation. Succession. Curiosity.

But underneath, they all rely on the same core issue:

What is the fair market value of a private business, and why?

I answer every one of these questions using two integrated frameworks:

• The Eric Jordan 25 Factors Affecting Business Valuation
• The 5 Senses Inspection Reports

Together, they do what formulas, spreadsheets, and rule-of-thumb multiples cannot. They identify, measure, weigh, and explain both tangible and intangible assets, which in private businesses routinely represent the majority of real value.

One Method. Thirty Real-World Situations.

The categories below reflect the situations business owners, partners, families, lenders, lawyers, courts, regulators, and investors actually face.

The valuation method does not change. What changes is how the 25 Factors are applied, which factors carry the most weight, and how the conclusions must be explained to stand up to scrutiny from banks, courts, CRA, investors, or opposing parties.

That judgment comes from experience, not theory.

Where to Find the In-Depth Answers

Each of the thirty category pages has its own set of detailed questions and answers. On the left-hand side of each page, you will find direct links to the individual questions. Those links take you to the in-depth explanations, showing how the 25 Factors and the 5 Senses Inspection Reports are applied in that specific situation.

This structure allows you to move quickly at a high level, then drill down only where it matters to you.

Why Experience Matters More Than Credentials

Private business valuation is not an accounting exercise. It is not a checklist. It is not goodwill plugged in to make the math work.

The 25 Factors require:

• First-hand business experience
• On-site observation using all five senses
• The ability to recognize operational strengths and risks that do not appear in financial statements
• The discipline to separate real value from owner dependency, smoke and mirrors, or temporary performance

The 5 Senses Inspection Report exists because many of the most important value drivers can only be seen, heard, felt, and understood on the ground.

How to Use This Page

You do not need to read every category. Start with the situation that brought you here. The questions under each heading reflect what clients, lawyers, bankers, judges, and business owners actually ask in real engagements.

If more than one category applies to you, that is normal. Most serious business decisions trigger multiple valuation lenses at the same time.

If your question is not listed, it is almost certainly covered by the same framework. That is the point.