It appears from the materials presented by the Defendants by Counterclaim that the trier of fact will be called upon to assess evidence and argument with respect to complex accounting information involving the companies’cash positions, their indebtedness to their shareholders, the shareholder equity in the said companies, and the various tax implications of certain transactions. In addition, expert evidence will be adduced on the reasonableness of the interest rates and placements fees charged in the transaction, land development relating to the residential housing industry, and real estate appraisals. Similar to Von Hagen v. Gidosh, 1999 ABQB 1070, the complexity of the evidence will necessitate a prolonged examination of documents and arguments of a highly technical nature, which examination cannot conveniently be made by a jury.
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