Land and real property

schedule of all land and real property owned,
including original cost and date of purchase

deeds of ownership

real estate appraisals at or near the valuation date

tax values, including undepreciated capital cost of
buildings, and adjusted cost bases for the land and building

General household items

a listing of items

appraisals, if obtained

receipts from original purchases

Savings and savings plans

confirmation of the client’s
income and draw from, and capital in, the partnership for the years 2000,
2001 and 2002

pension plans should have appraised value as provided
by an actuary

pension plan document/agreement

Securities

schedule of public stock and other securities owned
at the valuation date, including the number of shares, valuation date
price per share and original cost per share

statement of account from relevant financial
institution/brokerage, or copy of document from the company evidencing the
spouse’s ownership of the security at the valuation date

option agreements or other relevant agreements

share of bond certificates (or comparable documents)

Life and disability insurance

copies of insurance policies

statement from the insurance company outlining
relevant policy details (i.e., type of policy, beneficiary, face value,
cash surrender value), etc.

Accounts or loans receivable

details of terms of repayment, applicable interest
rates if interest-bearing, types of securities pledged

lending documents

status of loans (i.e., are they in arrears of
current?)

correspondence, confirmation or other acknowledgement
from debtors

details regarding the financial health of
companies/debtors to assess ability to pay

financial statements of companies with the
correspondence shareholder loans receivable/payable

Other property

regarding trust interests: trust documents and trust
financial statements

air miles point plans, if amount accumulated is
significant

employment contracts setting out any termination
payment entitlements or deferred profit sharing plans

regarding tax shelters: tax shelter prospectuses or
investment documents

regarding gold club memberships: confirmation of
equity values from golf clubs

confirmation or correspondence from CCRA as to the
quantum of unused tax credits available to be used in subsequent years (if
significant; for example, donation credits)

other third party documentation as appropriate

letter from your employer stating how much unused
vacation pay, unused sick leave and severance pay you would have received
had he been terminated on the date of separation

Debts and other liabilities

mortgage documents, lending agreement

acknowledgment or confirmation of debts by creditors

credit card statements

personal income tax returns for the year before and
after the valuation date

calculation of contingent tax amounts, including any
relevant assumptions and tax values (may be calculated by a business
valuator)

Excluded property

gifting agreement, wills, other third party
documentation evidencing an asset’s qualification as an exclusion

other evidence as may be necessary to trace the
amounts gifted to assets now owned (e.g., if gifted funds used to purchase
stock)

Assets owned at the date of marriage

ask the client to confirm that he/she did/did not
have any assets at the date of marriage

Gifts / inheritances

ask the client to confirm that during the
relationship, he/she did/did not receive any large gifts or inheritances
from someone other then their spouse

Other

ask the client whether he/she has a copy of his/her
marriage certificate