The Lexpert Guides to the Leading US/Canada Cross-Border Corporate and Litigation Lawyers in Canada profiles leading business lawyers and features articles for attorneys and in-house counsel in the US about business law issues in Canada.
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EXPERT WITNESSES Errol Soriano, FCA, FCPA, FCBV, CFE Campbell Valuation Partners Limited Tel: (416) 597-4520 Fax: (416) 597-9779 esoriano@cvpl.com Managing Director at Campbell Valuation Partners Limited. Since 1991, Soriano's practice has focused exclusively on the valuation of business interests and the quantification of financial loss. In 2013, Soriano was granted the honorary title "Fellow" by the Canadian Institute of Chartered Accountants in recognition of his distinguished service. Soriano was previously awarded the title of "Fellow" by the Canadian Institute of Chartered Business Valuators in 2012. Soriano has provided services in Canada, The United States, Europe, Asia and the Middle East. He has testified 30 times in Canadian courts and arbitration proceedings (including international proceedings). Soriano has also acted as a court-appointed Inspector. Soriano has written numerous articles and two books on valuation/damages issues. He is the past Professional Practice Coordinator for the CICBV and currently sits on the CICBV's International Valuation Standards Committee. Robert J. Taylor, FCA, CIRP, CFE Ernst & Young Inc. Tel: (403) 233-7112 Fax: (403) 206-5075 bob.taylor@ca.ey.com Catherine Tremblay, B.Comm., DPA, CPA, CA, CBV, ASA MNP LLP Tel: (514) 861-9724 Fax: (514) 861-9446 catherine.tremblay@mnp.ca Richard M. Wise, FCPA, FCA, FCBV, FASA, FRICS, MCBA, CVA, CA•IFA, C.Arb. MNP LLP Tel: (514) 861-6523 Fax: (514) 861-9446 Robert Taylor is a partner in the corporate restructuring group at Ernst & Young Inc. Taylor has more than 24 years of experience in corporate recovery and insolvency. He has conducted forensic audits for large financial institutions, and acted as a consultant, monitor, receiver/manager and bankruptcy trustee. Taylor's extensive experience includes participating in forensic audits and leading investigations into money laundering and fraud. Taylor has acted as judicial trustee pursuant to the Court of Queen's Bench of Alberta and as monitor pursuant to the Companies' Creditors Arrangement Act. Partner and national leader for MNP's Valuations practice, Catherine Tremblay provides a wide range of business and securities valuation and financial litigation support services to clients ranging from large public companies and venture capital/private equity funds to small privately owned entities from all parts of the world, including the US. She has been involved in valuation-related mandates encompassing mergers and acquisitions, intangible asset valuations, corporate reorganizations, income tax planning, damages quantification and litigation, including shareholder dissent and oppression cases. Tremblay holds the Accredited Senior Appraiser designation from the American Society of Appraisers and has acted for the Québec Financial Markets Authority in purchase price allocation matters and financial reporting. She has also given expert witness testimony before the Québec Superior Court and the Expropriation Tribunal in Québec. Tremblay e has earned numerous academic awards and gives presentations at various conferences on business valuation and financial topics. Partner specializing in business valuation, economic damages quantification, class actions and complex cross-border disputes, serving clients across Canada and US. Fully accredited, both sides of the border. Graduate and former lecturer, McGill University; Fellow and Past President, Canadian Institute of Chartered Business Valuators; Fellow, Ontario Institute of Chartered Accountants; Fellow, Royal Institution of Chartered Surveyors; former International Governor, American Society of Appraisers (ASA), Chair, ASA Standards Committee and College of Fellows. Specialist designation in Investigative/Forensic Accounting, Canadian Institute of Chartered Accountants. Presented 200+ professional conference papers in Canada/US. Directed 3,000+ valuation and damages engagements. Appointed valuation expert by courts, securities regulators, Justice Canada, Canada Revenue Agency, Commissioner of Competition, Attorney General of Ontario and Chief Justice, Court of Queen's Bench of Alberta. Testified in 190+ cases across Canada and US. Appointed expert by US arbitrator in Air Canada/Competition Bureau dispute. Former Special Assistant to Minister of National Revenue and partner of Deloitte. Awarded Commemorative Medal by GoverRichard.Wise@mnp.ca nor General of Canada for significant contribution to the country. 144 | LEXPERT • December 2013 | www.lexpert.ca