Fairness Opinions, Valuation,
and Expert Opinions

MPA’s senior staff have decades of experience in advising public and private company boards, trustees, and regulatory bodies in complex and often controversial situations. 

We provide written fairness opinions, expert evidence reports and related testimony, and both formal and ad hoc valuation reports, all on flexible commercial terms designed to align our interests with yours. 

While our work fits within traditional industry practice, we’re usually asked to do deeper dives and adapt our work to highly specific scenarios. MPA is often the first call for complex deals – a market segment that does not fit the big bank or accounting firm model.

Types of Fairness Opinions

Our fairness opinions serve as critical governance tools, providing boards of directors, special committees, and stakeholders with the independent analysis needed to evaluate complex transactions. With over two decades of experience, MPA has established itself as a trusted provider of objective financial opinions across diverse sectors and transaction types.

 

We provide fairness opinions for:

Including sales, recapitalizations, and management buyouts, where shareholder protections or fiduciary review are required.

Involving mergers, take-private offers, or related-party dealings.

For material related-party transactions governed by Multilateral Instrument 61-101, often required by special committees and public boards in Canada.

Fairness assessments under the Canada Business Corporations Act (CBCA), especially in distressed company restructurings or plans of arrangement.

Evaluating whether creditors or stakeholders are better off under a proposed restructuring or transaction versus the alternative (e.g., liquidation).

Expert Opinions

MPA provides independent expert opinions for complex disputes, regulatory matters, and court proceedings where rigorous financial analysis is required. Drawing on decades of transaction, valuation, and restructuring experience, our senior advisors prepare expert evidence reports and deliver testimony that withstands legal, regulatory, and commercial scrutiny.

Our expert opinion services include:

  • Valuation analyses for shareholder or governance disputes
  • Opinions for litigation, arbitration, and regulatory reviews
  • Damage assessments and financial modelling critiques
  • Independent review of transaction processes and outcomes
  • Support for boards, special committees, and trustees requiring an impartial financial perspective

 

MPA’s experts have served in court-qualified roles and bring a deep understanding of the standards expected by Canadian regulators, courts, and capital markets.

Our Process

 

Our systematic approach to fairness opinions and valuations ensures comprehensive analysis and clear communication throughout the engagement. Each step is designed to deliver maximum value while meeting your specific timeline requirements.

Morrison Park’s independent business valuation services combine rigorous analytical frameworks with deep market expertise. Our methodology ensures objective, defensible valuations that stand up to scrutiny from stakeholders, regulators, and courts.

5-Step Process Graphic
1

Initial Consultation

Comprehensive discussion to understand the transaction structure, objectives, timeline, and specific requirements for the fairness opinion.

2

Data Collection

Gathering of financial statements, projections, market data, and comparable company information necessary for thorough analysis.

3

Analysis & Modeling

Comprehensive valuation analysis using DCF, comparable companies, and precedent transactions methodologies.

4

Draft Report

Preliminary findings presentation for client review, allowing for feedback and clarification before finalization.

5

Final Opinion

Delivery of the final fairness opinion with comprehensive supporting documentation and presentation to relevant stakeholders.

Frequently Asked Questions

How long does a fairness opinion typically take?

Typically 2-4 weeks, depending on complexity, data availability, and specific requirements. Rush engagements can often be accommodated with additional resources. We work closely with clients to establish realistic timelines that meet transaction deadlines while ensuring thorough analysis.

Not always, but it is highly recommended for governance and liability protection. Fairness opinions provide important legal protection for directors and officers while demonstrating good governance practices. They’re particularly valuable in related-party transactions and situations involving potential conflicts of interest

Costs depend on scope, complexity, and timeline requirements. We provide transparent, fixed-fee pricing upfront based on a clear understanding of your needs. Our fees are structured to provide excellent value while ensuring the highest quality analysis and service.

Our rigorous methodology, comprehensive documentation, and court-qualified experts ensure our valuations meet the highest professional standards. We use multiple valuation approaches, extensive market research, and clear analytical frameworks that have been successfully defended in various legal proceedings.

Yes, through our IMAP network spanning over 40 countries, we can provide valuation services for cross-border transactions and international business matters. We understand diverse regulatory environments and accounting standards that impact international valuations.

Yes, we can provide updated valuations as market conditions change or new information becomes available. This is particularly valuable for ongoing litigation, financial reporting requirements, or transactions with extended timelines.

Who We Serve

MPA provides trusted financial advisory services to a wide range of Canadian businesses—from early-stage growth companies to publicly listed firms—offering the personalized support that larger banks often overlook. With decades of experience across all major sectors, we help our clients navigate complex transactions including M&A, private equity raises, debt offerings, carve-outs, and strategic reviews. We pride ourselves on being creative, agile, and deeply attuned to each client’s unique needs. Guided by a people-first philosophy rooted in honesty and integrity, we’re a hands-on partner at every stage of the transaction process.

At MPA, we’ve spent over 15 years providing financial advice to mission-driven organizations—including Indigenous communities, not-for-profits, governments, and agencies—where success isn’t measured by profit, but by impact. We understand the unique challenges these clients face and specialize in translating complex financial concepts into clear, actionable strategies. Whether it’s accessing capital markets or navigating a one-of-a-kind situation, we listen closely, dig deep, and work hard to ensure financial solutions align with broader organizational goals. Guided by our people-first philosophy and a reputation for integrity and straight talk, we’re proud to be the trusted partner for clients who need tailored advice in non-traditional contexts.

Our Process

Our systematic approach to fairness opinions and valuations ensures comprehensive analysis and clear communication throughout the engagement. Each step is designed to deliver maximum value while meeting your specific timeline requirements.

MPA’s independent business valuation services combine rigorous analytical frameworks with deep market expertise. Our methodology ensures objective, defensible valuations that stand up to scrutiny from stakeholders, regulators, and courts.

Frequently Asked Questions

How long does a fairness opinion typically take?

Typically 2-4 weeks, depending on complexity, data availability, and specific requirements. Rush engagements can often be accommodated with additional resources. We work closely with clients to establish realistic timelines that meet transaction deadlines while ensuring thorough analysis.

Not always, but it is highly recommended for governance and liability protection. Fairness opinions provide important legal protection for directors and officers while demonstrating good governance practices. They’re particularly valuable in related-party transactions and situations involving potential conflicts of interest.

Costs depend on scope, complexity, and timeline requirements. We provide transparent, fixed-fee pricing upfront based on a clear understanding of your needs. Our fees are structured to provide excellent value while ensuring the highest quality analysis and service.

Our rigorous methodology, comprehensive documentation, and court-qualified experts ensure our valuations meet the highest professional standards. We use multiple valuation approaches, extensive market research, and clear analytical frameworks that have been successfully defended in various legal proceedings.

Yes, through our IMAP network spanning over 40 countries, we can provide valuation services for cross-border transactions and international business matters. We understand diverse regulatory environments and accounting standards that impact international valuations.

Yes, we can provide updated valuations as market conditions change or new information becomes available. This is particularly valuable for ongoing litigation, financial reporting requirements, or transactions with extended timelines.

At MPA, we understand the responsibility and personal liability that comes with serving on a Board or acting as a Trustee—especially in challenging situations—and we’re committed to helping mitigate risk and deliver the right outcomes. Unlike many large banks and accounting firms that limit their advice due to litigation concerns, we provide the independent, in-depth analysis and expert opinions that the situation truly demands. With deep capital markets and advisory experience, we support clients in litigation, regulatory matters, and complex financial disputes, offering clear explanations and walking through the details to ensure our advice is both sound and actionable. That’s why regulators, lawyers, and fiduciaries trust us when the stakes are high and the issues are complex.

Need a defensible opinion for a complex transaction?

Boards, special committees, and regulators trust us to deliver independent fairness opinions, valuations, and expert testimony in high-stakes scenarios.

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