Case Summaries
We have summarized recent cases that we believe will be of interest to the profession. Cases are categorized based on our opinion of the issues raised. Chose a link to view a specific category or look below to see the most recently posted summaries.
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Recently Posted Cases:
Category: Valuation / Equity Issues
Irber Holdings Limited et al. v. Municipal Property Assessment Corporation et al. (6 July 2010), (Ont. A.R.B.) [unreported].The purpose of the equity test is to ensure the fair distribution of the municipal tax burden. Therefore, the 'similar real property' must be within the same municipality as the subject property.
Category: Procedural Issues
City of Toronto v. Toronto Port Authority (24 June 2010), (F.C.) [unreported]; 2010 FC 687.The PILTs-DAP erred in law in relying on evidence not submitted by the parties and by rejecting the evidence showing the valuation method in use under Ontario's assessment regime.
Category: Classification Issues
Exchange Tower Limited v. Municipal Property Assessment Corporation et al. (11 June 2010), (Ont.A.R.B.) [unreported]Air rights are not 'land' or a 'portion of land'.