The Business Equity Valuations Division of the Canada Revenue Agency operates as a support function for a variety of areas both within and outside of the Agency.  In concert with the Real Estate Appraisal Division all valuation/appraisal related matters are undertaken for Audit, Appeals, Collections and others.  Across Canada the Business Equity Valuations teams are almost universally comprised of accredited CBV members or students enrolled in the CICBV program of studies.  Ron Muller, Team Leader – Pacific Region, Canada Revenue Agency, will touch on the mandate and objectives of the unit, fair market value for purposes of the Income Tax Act, as well as some contentious issues with valuation reports submitted to the CRA.

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