Federal Court - Christian Aboriginal Infrastructure Developments ...

Federal Court - Christian Aboriginal Infrastructure Developments ... Federal Court - Christian Aboriginal Infrastructure Developments ...

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Page: 30 [117] This management position included responsibility for all aspects of their operations, day-today, capital investments, mill improvements, hiring, training, and labour relations. [118] Additionally, he was responsible for the marketing and sales of the sawmill group’s products. The markets for these mills included Canada, the United States, Europe, Japan, Australia, China, Taiwan and the Middle East. 2010 FC 495 (CanLII) [119] Mr. Van Leeuwen testified that in 1997 he left Interfor, the successor company of Sauder, and became a consultant with R.E. Taylor & Associates Ltd. This company later became IWMG. [120] According to Mr. Van Leeuwen, IWMG, and its predecessor R.E. Taylor & Associates Ltd., is a consulting company that specializes in wood products development, marketing and business planning. He testified that IWMG has consulted on evaluation of forestry companies’ business plans, financial situation, and market outlook during sawmill acquisitions and as consultants to financial institutions. [121] Mr. Van Leeuwen specializes in performing manufacturing audits of sawmills and wood manufacturing plants, sawmill performance reviews, developing market and business plans for existing sawmills or for the development of new sawmills. [122] The Court was referred to seven publications of IWMG. Mr. Van Leeuwen testified that he was involved in the development and participation of almost all of these publications. A list of these

Page: 31 publications and a summary of Mr. Van Leeuwen’s education and work experience can be found at Exhibit P-14. [123] The Plaintiffs submitted that Mr. Van Leeuwen was qualified to give “expert opinion testimony on the projected financial, operational and product marketing analysis of sawmills, including cogeneration facilities, and in particular the sawmill owned and operated by the 2010 FC 495 (CanLII) Plaintiffs.” This characterization was based on his extensive work history in the applicable fields; see pages 1950-1951 of the transcript. [124] The Defendant stated that she was not challenging Mr. Van Leeuwen’s qualifications as an expert. [125] In 2001, Mr. Van Leeuwen was engaged by KFR when his company was called R.E. Taylor & Associates Ltd., to conduct an audit of the Plaintiffs’ mill. The audit was titled the “South Yukon Forest Products – Mill Audit & Evaluation of Product & Market Options” (the “Mill Audit”). The Mill Audit was entered as Exhibit D-16. He was subsequently engaged to prepare an expert report on the damages claimed by the Plaintiffs as a result of the mill closure. [126] In cross-examination, Mr. Van Leeuwen explained what he meant in the Mill Audit by “old, inefficient, cost-ineffective”. He also explained what he meant by “half a mill”. He drew the distinction between a “mill” and “plant”, and he said that the “sawmill is just the part of the mill that

Page: 30<br />

[117] This management position included responsibility for all aspects of their operations, day-today,<br />

capital investments, mill improvements, hiring, training, and labour relations.<br />

[118] Additionally, he was responsible for the marketing and sales of the sawmill group’s<br />

products. The markets for these mills included Canada, the United States, Europe, Japan, Australia,<br />

China, Taiwan and the Middle East.<br />

2010 FC 495 (CanLII)<br />

[119] Mr. Van Leeuwen testified that in 1997 he left Interfor, the successor company of Sauder,<br />

and became a consultant with R.E. Taylor & Associates Ltd. This company later became IWMG.<br />

[120] According to Mr. Van Leeuwen, IWMG, and its predecessor R.E. Taylor & Associates Ltd.,<br />

is a consulting company that specializes in wood products development, marketing and business<br />

planning. He testified that IWMG has consulted on evaluation of forestry companies’ business<br />

plans, financial situation, and market outlook during sawmill acquisitions and as consultants to<br />

financial institutions.<br />

[121] Mr. Van Leeuwen specializes in performing manufacturing audits of sawmills and wood<br />

manufacturing plants, sawmill performance reviews, developing market and business plans for<br />

existing sawmills or for the development of new sawmills.<br />

[122] The <strong>Court</strong> was referred to seven publications of IWMG. Mr. Van Leeuwen testified that he<br />

was involved in the development and participation of almost all of these publications. A list of these

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