Biographical notes for Robert Low

Chair, Valuation & The Tax Practice Conference, Toronto, December 8, 1998

Chair, Valuation Session, Financial Executives Summit, Toronto, December 20-21, 1996

Speaker, "Valuation Issues in Public Transactions – What Is Fair?" Valuation Issues Session, Financial Executives Summit, Toronto, December 6-7, 1995

Born 23 April 1950

Educated University of Manitoba B.Comm. (Hons.) 1972; Chartered Accountant 1974; Chartered Business Valuator 1980

Partner, Low Rosen Taylor Soriano 1998–

Partner, Arthur Andersen & Co. 1995-98

Partner, Campbell Valuation Partners Limited 1978-95

Director and Past President, Ontario Expropriation Association

Accredited Member, American Society of Appraisers

Member, Institute of Chartered Accountants of Ontario, Institute of Chartered Accountants of Manitoba, Canadian Institute of Chartered Business Valuators

Lecturer, University of Manitoba, School of Administrative Studies; Society of Management Accountants (CMA), Seminar Program; Canadian Institute of Chartered Accountants, Professional Development Programs; Canadian Bar Association-Ontario, Professional Development Courses; Canadian Institute of Chartered Business Valuators, 1988 Biennial Conference; Ontario Expropriation Association, 1990 Fall Conference; Alberta Expropriation Association, 1990 Fall Conference

Co-Author, The Valuation and Pricing of Privately-Held Business Interests (Canadian Institute of Chartered Accountants 1990)

Author, various articles in trade magazines respecting valuation topics

Mr. Low's practice is involved exclusively in business valuations, financial litigation and related matters since 1978, acting on behalf of shareholders and other parties (including federal, provincial and municipal governments) in connection with companies engaged in diverse industries.