1. Business Background:
- Start of operations and date of incorporation (if applicable)
- List of all owners
- Services/goods sold
- Geographic area of operations
- Key customers and competitors
- Number of employees
- Duties and hours of work of owners
2. Details of incident giving rise to the loss, including timelines and details of changes:
- Date and particulars of the incident
- Operating hours or hours of work of impacted individual(s)
- Services/goods sold
- Identified lost contracts
- Changes in employees (new hires, increased hours, changes in duties), dates for these changes, and T4s for the identified employees (starting five years before the incident to present)
3. Description of impact of the Incident on operations, revenues and costs
4. Financial records:
- Financial statements including notes, all years: starting five years before incident to present
- Corporate tax returns, all years: starting five years before incident to present
- General ledger for each year: starting five years before incident to present, including date and description of each transaction, by account
5. Details of all non-arm's-length payments/individuals or companies related to the owner(s):
- Amounts paid by year from five years before incident to present
- Services/goods provided
- Amount that would be paid to an arm's-length party
6. Transcripts of pertinent discoveries (as available)
1. Date and impact of incident
2. Birth date of all individuals claiming loss
3. Work and education history of impacted individuals
4. Date of marriage/cohabitation (if wrongful death)
5. Personal income tax returns of all impacted individuals, including all schedules and statements of remuneration, all years:
- Starting five years before incident to present (notices of assessment do not have the level of detail required for analysis of employment or business income)
6. Benefits (if applicable) :
- Pension statement and handbook
- Dental/medical benefit premiums and details of coverage
- Paystubs before the incident and current, including year to date totals
7. If business operations involved, see corporate loss list (above) and replacement labour cost by year
8. Expert reports obtained for vocational/functional assessment and costs of care (as applicable/available)
9. Transcripts of pertinent discoveries
1. Guideline income:
- Personal tax returns, all years: starting five years before separation to present
- Financial statements including notes, all years: starting five years before incident to present
- Details of all non-arm's length payments, by year (amount, services rendered, hours provided)
- Corporate tax returns, all years: starting five years before incident to present
2. Valuation - all items identified above for:
- Corporate Dispute (including impact of matrimonial dissolution, if any) ; and,
- Matrimonial - guideline income
1. Annual budget
2. Detailed statements: credit card, bank and investments (most recent two years)
3. Dates of birth of the deceased and the dependant
4. Sources and amounts of income/benefits
5. Personal tax returns of the deceased and the dependant - most recent two years
