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    May 27, 2019
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RICHARD M. WISE VALUATION DISPUTES- MEDIATION, ARBITRATION, TAX VALUE SETTLEMENT PROFESSIONAL ACCREDITATIONS PRESENT AND PAST PROFESSIONAL ACTIVITIES Principal Co-Author, Guide to Canadian Business Valuations (3 vols.), Thomson Reuters Co-Author, Financial Valuation: Applications and Models, 4th Ed., Wiley (New York) Current Chair, Business Valuation Standards Committee of ASA Ethics Oversight Board, Executive Advisory Board, NACVA Visiting Scholar, School of Business, Francis Marion U, Florence, USA Chartered Arbitrator, ADR Institute of Canada Fellow and former Member of Council, CPA Quebec Fellow and Life Member, CPA Ontario Fellow and Past President, Canadian Institute of Chartered Business Valuatons Fellow and former Governor, American Society of Appraisers (ASA)Lecturer on Valuation: Faculty of Law- McGill, U of Toronto, U of Ottawa Fellow, Royal Institution of Chartered Surveyors, London - Master Certified Business Appraiser Institute of Business Appraisers, USA Accredited in Business Valuation, American Institute of Certified Public Accountants (AICPA) Certified in Financial Forensics, CPA Canada and AICPA Certified Valuation Analyst, National Association of Certified Valuators and Analysts, USA (NACVA) Conference Speaker on Valuation: Canadian Bar Ass'n, American Bar Ass'n (ABA) Barreau du Québec, Law Society of Ont., Fed. of Law Societies of Canada, ADR Inst. International Chamber of Commerce, European Assoc. of Valuation Analysts Special Assistant to Minister of National Revenue, Ottawa Court-Appointed Expert-Que. Superior Court and Court of Queen's Bench of Alberta Corporate Tax Consulting Expert Witness of the Year Award, 2018 Listed by WWL as "one of world's leading consulting Expert Witnesses in Financial Valuation, and as "Global Elite Thought Leader, 2019'" Valuation Expert for Justice Canada, Canada Revenue Agency, Revenu Québec, Competition Bureau, Que. Financial Markets Authority Valuation articles cited in Judgments of Tax Court of Canada, Que. Court of Appeal, Que. Superior Court, Alberta and Sask. Courts of Queen's Bench, Supreme Court of B.C. m Linked inpe Royal Bank of Canada Building 1 Place Ville Marie, Suite 1670 Montréal, Québec H3B 2B6 T: 514-941-2943 E-mail: [email protected] RICHARD M. WISE VALUATION DISPUTES- MEDIATION, ARBITRATION, TAX VALUE SETTLEMENT PROFESSIONAL ACCREDITATIONS PRESENT AND PAST PROFESSIONAL ACTIVITIES Principal Co-Author, Guide to Canadian Business Valuations (3 vols.), Thomson Reuters Co-Author, Financial Valuation: Applications and Models, 4th Ed., Wiley (New York) Current Chair, Business Valuation Standards Committee of ASA Ethics Oversight Board, Executive Advisory Board, NACVA Visiting Scholar, School of Business, Francis Marion U, Florence, USA Chartered Arbitrator, ADR Institute of Canada Fellow and former Member of Council, CPA Quebec Fellow and Life Member, CPA Ontario Fellow and Past President, Canadian Institute of Chartered Business Valuatons Fellow and former Governor, American Society of Appraisers (ASA)Lecturer on Valuation: Faculty of Law- McGill, U of Toronto, U of Ottawa Fellow, Royal Institution of Chartered Surveyors, London - Master Certified Business Appraiser Institute of Business Appraisers, USA Accredited in Business Valuation, American Institute of Certified Public Accountants (AICPA) Certified in Financial Forensics, CPA Canada and AICPA Certified Valuation Analyst, National Association of Certified Valuators and Analysts, USA (NACVA) Conference Speaker on Valuation: Canadian Bar Ass'n, American Bar Ass'n (ABA) Barreau du Québec, Law Society of Ont., Fed. of Law Societies of Canada, ADR Inst. International Chamber of Commerce, European Assoc. of Valuation Analysts Special Assistant to Minister of National Revenue, Ottawa Court-Appointed Expert-Que. Superior Court and Court of Queen's Bench of Alberta Corporate Tax Consulting Expert Witness of the Year Award, 2018 Listed by WWL as "one of world's leading consulting Expert Witnesses in Financial Valuation, and as "Global Elite Thought Leader, 2019'" Valuation Expert for Justice Canada, Canada Revenue Agency, Revenu Québec, Competition Bureau, Que. Financial Markets Authority Valuation articles cited in Judgments of Tax Court of Canada, Que. Court of Appeal, Que. Superior Court, Alberta and Sask. Courts of Queen's Bench, Supreme Court of B.C. m Linked inpe Royal Bank of Canada Building 1 Place Ville Marie, Suite 1670 Montréal, Québec H3B 2B6 T: 514-941-2943 E-mail: [email protected]

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