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Valuing a Professional Practice
A practice that depends on one person is worth less to a buyer than its earnings suggest, and more to a separating spouse than its owner usually accepts.
Personal GoodwillPartnership InterestsWork in ProgressDouble Recovery
Practice Value | Goodwill | Partnership Agreements | Support Interaction
What distinguishes a practice from an ordinary business.
Much of the value may not be transferable to a buyer.
Partnership agreements often fix an exit value that is below fair market value.
Work in progress and receivables can be substantial and are easily missed.
The same earnings can be counted twice unless the point is taken.
Quick Answer
How is a professional practice valued in an Ontario divorce?
A professional practice is valued at fair market value on the date of separation, but with close attention to how much of its value is commercial goodwill capable of transferring to a buyer and how much is personal goodwill attaching to the professional. Partnership or shareholder agreements frequently fix an exit value that differs from fair market value, and that agreement is evidence rather than an answer. Work in progress, accounts receivable and any buy in or buy out obligation must all be brought into the calculation.
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GOODWILL
The Part That Walks Out With the Professional
A professional practice generates earnings, but a buyer purchasing it does not purchase the professional. The distinction between commercial goodwill, which is capable of transfer through the location, the staff, the systems, the referral relationships and the name, and personal goodwill, which is inseparable from the individual, is the central issue in valuing a practice.
The split is fact specific. A dental practice with a strong location, established hygiene staff and a stable patient list carries substantial transferable value. A specialist consultancy built entirely on one person reputation and personal referrals carries much less, whatever its revenue. A practice with associates and delegated work sits somewhere between.
Both sides tend to overstate. The professional describes the practice as unsaleable without them. The spouse describes it as a business with staff, premises and a book. The honest answer usually lies in between and is reached by asking what a purchaser would actually pay and on what terms.
PARTNERSHIPS
When the Agreement Fixes a Different Number
Where a professional is a partner or shareholder in a larger firm, the governing agreement usually sets out what happens on departure. That figure is frequently capital account plus a formula, and it is frequently well below any open market valuation of the same interest.
For family law purposes the agreement is important evidence but not automatically the answer. Where the partner can only ever realise the agreed exit value, there is a strong argument that this represents the true value of the interest to them. Where the agreement is between related parties, or has been amended in contemplation of a separation, that argument weakens considerably.
These interests bring associated items that are easy to overlook. Undrawn profits. A capital account balance. An obligation to contribute further capital. A loan taken to fund the original buy in. Each is an asset or a debt on the valuation date and each belongs in the calculation.
WORK IN PROGRESS
Value That Has Not Yet Been Billed
Many practices carry substantial unbilled work and outstanding receivables. On the valuation date these are assets, whether or not the cash has arrived. In a professional firm with long matters or treatment plans running over months, the amounts involved can be significant, and they are omitted from first drafts of financial statements with some regularity.
Valuing them requires judgement about collectability rather than simply totalling the ledger. Aged receivables in a practice are not worth their face value, and unbilled time that will be written down should not be counted as though it will be billed in full.
The tax position also needs care. Where a practice has elected particular treatment for work in progress, the tax consequences of realising it fall on the professional. A division that ignores that hands the professional a liability the spouse does not share.
DOUBLE RECOVERY
Paying Twice for the Same Money
The most valuable argument in a professional practice case is often about double recovery. If the value of the practice has been capitalised into an equalisation payment on the basis of its future earnings, and those same earnings are then treated as income for spousal support, the professional pays for the same stream of money twice.
Ontario courts have recognised the problem, and its application is nuanced rather than absolute. It applies more readily to spousal support than to child support, and it depends on how the practice was valued and how much of the income stream was reflected in that value.
It has to be raised properly and supported by the valuation evidence. A general submission that double recovery is unfair, made at the end of a hearing without a valuator having addressed it, tends not to succeed. Planned for from the start, it can materially change the outcome.
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How is a professional practice valued in an Ontario divorce?
At fair market value on the date of separation, with careful attention to how much value is commercial goodwill capable of transfer and how much is personal goodwill attaching to the professional. Partnership agreements, work in progress, receivables and buy in obligations all form part of the analysis.
What is personal goodwill and why does it matter?
Personal goodwill is the part of a practice value that depends on the individual and could not transfer to a buyer. It reduces the transferable value of the practice, and identifying it accurately is usually the largest single issue in valuing a professional practice.
My partnership agreement fixes my exit value. Does that settle it?
It is important evidence but not automatically determinative. Where a partner can only ever realise the agreed figure, there is a strong argument it represents true value. That argument is weaker where the agreement is between related parties or was amended in contemplation of separation.
Is work in progress included?
Yes. Unbilled work and accounts receivable at the valuation date are assets, valued with regard to collectability rather than at face value. The tax consequences of realising them should also be accounted for.
What is double recovery?
It occurs where the value of a practice is capitalised into an equalisation payment based on future earnings, and those same earnings are then counted as income for spousal support. Ontario courts recognise the issue, but it must be raised and supported by valuation evidence.
Start My Enquiry
Professional Practice Valuation | Ontario | Lexaltico LLP
Our lawyers act for professionals and their spouses where a practice must be valued. Call, email, or arrange a consultation. Bring your partnership agreement and practice financials if you have them.
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“I had the privilege of being represented by Ms. Jia Junaid and Ms. Nicole Sexton for a complex family law matter involving divorce, property division, and parenting arrangements. Their attention to detail and deep knowledge of family law were evident at every stage. What stood out most was their balanced approach: strong and strategic in negotiations, yet sensitive and supportive.”
Maryam
★★★★★
“My experience with Jia was exceptional. I am impressed with the level of professionalism and empathy they handle my situation. Jia and her team provided me with excellent guidance during the entire process, they never left me alone. They made me feel secure and confident all the time.”
Brenda Mazzuchi
Complex financial separations
Related pages
Pages written for separations where the money is not a salary and a house.
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Failure to commence proceedings within applicable limitation periods may permanently bar your claim. In Ontario, the general limitation period is two (2) years from discovery under the Limitations Act, 2002, S.O. 2002, c. 24, Sched. B. Seek legal advice promptly.
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Lexaltico LLP
Legal Notices
How Lexaltico LLP handles personal information, under PIPEDA and Ontario law.
What we collect
What you give us
When you use a form on this site, email us or telephone us, we collect what you choose to send:
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How we use it
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Your rights under PIPEDA
Under the Personal Information Protection and Electronic Documents Act,
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anything inaccurate, and withdraw consent to our use of it, subject to legal and contractual
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Retention
Client files are kept for the period the law and the Law Society require, ordinarily
seven years after a matter closes, which reflects limitation periods and the
possibility of later proceedings. After that they are securely destroyed or anonymised. You may
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Enquiries that do not become files
If you contact us and no retainer follows, what you sent is retained only as long as our conflict
records require, then destroyed.
If you are not satisfied with our answer you may complain to the Office of the Privacy
Commissioner of Canada.
Short, and written to be read rather than scrolled past.
The four things that matter most
Nothing on this site is legal advice, however specific it looks.
Using the site or sending a form does not make us your lawyers.
Do not send confidential information before a retainer is signed.
Past results depend on their own facts and do not predict yours.
What this site is
Information, not advice
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statutes and cases by name, and they are reviewed. None of that makes them advice about your
matter. Law is applied to facts, and we do not know yours.
The difference is practical rather than technical. A page explaining that spousal support is
usually indefinite after a twenty year marriage is accurate as a general statement and may be
wrong about you, because of a domestic contract you signed, a period of separation you have
forgotten, or an income that is not what a tax return says it is.
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A conflict check must be completed. We act for a great many people and
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That check happens before anything else and occasionally means we have to decline.
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Why you should not send us documents yet
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solicitor client relationship for the privilege to attach to.
It can also create a problem for you. If you send us detailed information about a dispute and we
are later approached by the other side, what you sent may affect whether we can act for either of
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Results, testimonials and reviews
What they do and do not tell you
Case results described anywhere on this site are real and are described accurately, and they are
specific to their own facts. A settlement at three times the original offer happened because of
that employer, that contract and that person’s history. It says nothing about what your
matter is worth.
Client reviews are the views of the people who wrote them. We do not offer anything in return for
a review, we do not write them, and we do not ask only the clients we expect to be positive.
Calculators on this site produce estimates from the figures you enter. They apply published
formulas and they cannot know about the facts that most often change the answer.
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To the fullest extent the law permits, Lexaltico LLP is not liable for any loss arising from your
use of, or reliance on, anything published on this website.
Governing law
These terms are governed by the law of Ontario and the federal law of Canada that applies in
Ontario. Lawyers and licensed professionals at the firm are regulated by the Law Society of
Ontario, and marketing on this site is intended to comply with the
Rules of Professional Conduct.
Every limit on what this website tells you, and every thing it does not do, in one
place rather than in small print at the bottom of each page.
Before you rely on anything here
Four limits, and they matter in this order.
Not legal advice
Everything published on this website is general information. It is not legal
advice, it does not take account of the facts of any particular situation, and reading it does not
create a solicitor client relationship. Do not act, or decide not to act, on anything here without
speaking to a lawyer licensed in your jurisdiction about your own circumstances.
Jurisdiction
These pages describe the law of Ontario, and of Alberta only
where a page says so expressly. They do not describe the law of any other province, territory or
country. Law that looks similar across jurisdictions frequently is not.
Currency of the law
Each page states the law as at the review date shown on it. Legislation is amended and case law
develops. A page accurate when written may no longer be.
Generality
These pages describe how a rule usually works. That is not the same as how it applies to your
facts. The exceptions are where most real matters live, and a page written for a general reader
cannot tell you whether you are inside a rule or inside its exception.
If you contact us
If you are in danger
If you or a child are in immediate danger, call 911.
This website is not an emergency service. Enquiries sent through a form here are read during
business hours and a reply may take up to 2 business days.
Using this website, submitting a form, sending an email or speaking to us on the telephone does
not make us your lawyers. That relationship arises only when the firm has
confirmed in writing that it has agreed to act, a conflict search has been completed, and a
retainer has been signed.
Confidentiality of enquiries
Do not send confidential or sensitive information through this website or by email until we have
confirmed in writing that we can act for you. Information sent before that point is
not treated as confidential and may prevent us from acting for you, or for
someone else, in a connected matter.
Response times
We aim to reply within 2 business days. Contacting us does not guarantee a reply within any
particular period, does not oblige the firm to act, and does not stop, extend or satisfy
any limitation period, filing date or court deadline.
Our telephone line
Our line is answered 24 hours a day, every day of the year. Outside office hours calls are taken
by our intake service, who record your details and pass them to the firm. A lawyer responds during
the next business day, or sooner if the matter is urgent. Answering the telephone is not the same
as giving legal advice, and no relationship arises from that call.
Who we are and how we are regulated
Law Society of Ontario
Lexaltico LLP is regulated by the Law Society of Ontario under the
Law Society Act, R.S.O. 1990, c. L.8. All lawyers practising in
Ontario through the firm are members in good standing.
Law Society of Alberta
Alberta matters are handled by lawyers licensed with, and in good standing with, the
Law Society of Alberta. A lawyer licensed in Ontario is not thereby licensed in
Alberta, and the reverse is also true.
Immigration regulation
Immigration consulting is provided by Regulated Canadian Immigration Consultants
in good standing with the College of Immigration and Citizenship Consultants under the
College of Immigration and Citizenship Consultants Act, S.C. 2019, c. 29,
s. 292.
Lawyers, paralegals and consultants
Not everyone at the firm is a lawyer.
Licensed paralegals in Ontario may act only within the scope the Law Society
permits, which does not include most family, estate or criminal matters.
Immigration consultants are regulated by the College, not by a law society,
and are not lawyers.
Law clerks and managers support files but do not give legal advice.
Each page and biography states which applies. Ask at the outset who will handle your matter and
under which licence.
Languages
We serve clients in thirteen languages. Every page of this website is written and published in
English. Where anything is provided in another language, the English
version governs in the event of a difference. If you need an interpreter, tell us when
you book and we will arrange one.
Fees
The initial assessment
The no-obligation initial assessment is a brief introductory
conversation. It does not include a review of your documents and does not constitute
legal advice.
The firm charges a fee for substantive consultations, including in civil litigation,
criminal defence and immigration matters. The firm may waive that fee at its discretion.
Any fee is disclosed in advance and credited in full toward your account if you retain the
firm.
Referral fees
Where we refer a matter to another firm, including through LexKonnect, we comply with Rule 3.6-6.1 of the Law Society of Ontario’s Rules of Professional Conduct. Any referral fee is set out in the Law Society’s standard referral agreement, signed by you before the referral proceeds, and no fee is payable to us unless and until the receiving firm has been paid for its work. You are never obliged to accept a referral and are free to retain any firm you choose. No referral arrangement affects the independent professional judgment of any lawyer at this firm.
What is published on this site
Calculators and estimators
They produce estimates from what you type and cannot know the rest. They do not
account for the terms of your contract, statutory exceptions, or the discretion a court will
apply. Do not make a decision on a number produced by a calculator.
Past results
Any outcome described happened on its own facts, before its own decision maker,
under the law as it stood at the time. Past results do not predict or guarantee the result of any
other case.
Reviews and testimonials
Reviews shown here are written by third parties and published on platforms we do not control. Each
describes one person’s experience of one matter. They are not a promise, a
prediction or a guarantee about any other matter.
Links to other websites
This site links to regulators, courts, government sources, professional associations and social
platforms, all operated by others. We do not control them, we are not responsible for
their content or accuracy, and a link is not an endorsement.
Other notices
Limitation periods
Failure to start a proceeding within the applicable limitation period may permanently bar
your claim. In Ontario the general period is two years from discovery
under the Limitations Act, 2002, S.O. 2002, c. 24, Sched. B.
Shorter periods apply to many claims. Seek advice promptly. Nothing on this website extends a
limitation period.
Accessibility
We aim to meet the Accessibility for Ontarians with Disabilities Act
and WCAG 2.1 Level AA. If any part of this site prevents you from reaching us, telephone
+1 416 333 6200 or write to
hello@lexaltico.com and we will provide the information
in another format, at no charge.
