Double-Dipping Revisited: The Valuator’s Perspective

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The issue of “double-dipping” is a challenging issue that frequently arises in matrimonial cases: the vexing issue of how to deal with the intertwined concepts of assets and income in matrimonial matters. Using the age-old “tree vs. fruit” analogy, the question relates to the fairness of equalizing the “tree” and then sharing 100% of the “fruit” generated by the tree by way of spousal support.

Melanie Russell

CPA, CA, CBV, CIM, CFE, CFF, ABV

Melanie's practice has focused on valuations in various areas for more than 25 years. Her extensive experience in family law covers valuation, income analyses, tracing, and forensic analysis. She has qualified as an expert witness in the Ontario Court of Justice, the Ontario Superior Court, the Federal Court of Canada, CPAO’s Discipline Committee and the Investment Dealers’ Association in the areas of business/asset valuation, quantification of damages, income determination, and forensic accounting. She has also acted as an accounting/valuation expert in mediation, arbitration, and other alternative dispute resolution proceedings.

In addition, Melanie organizes educational events covering a wide variety of topics for accountants, financial and tax professionals, which operates under the name GTAAccountantsNetwork and GTAFinanceNetwork (gtaaccountantsnetwork.com). On September 23, 2019, GTAAN/GTAFN will be presenting a “Family Law for Financial Professionals” course. For more information, contact Ms. Russell at melanie@kalexvaluations.com or 416.488.9590 ext. 225.