Dr. Frank Clayton

The appellant appealed the property tax assessments for a large-format retail food store in Toronto for the 2013-2025 taxation years.

MPAC assessed the property based on a highest and best use (HABU) as a mixed-use redevelopment site, resulting in significantly higher values.

The Assessment Review Board found that MPAC failed to prove a reasonable probability of rezoning within a reasonable timeframe of the valuation dates, noting the lack of a precinct plan and compatibility issues with a nearby sugar refinery.

The Board concluded the HABU was the property's current use and reduced the assessments to $28,731,000 for the 2012 base year and $43,260,000 for the 2016 base year, using the cost approach.

Home Depot brought a motion to strike the City of Toronto's Amended Statements of Issues and several expert reports in a property assessment appeal.

Home Depot argued that the City's reply reports improperly raised new issues, specifically highest and best use and replacement cost new, which amounted to case-splitting.

The Assessment Review Board found that pleadings cannot be struck, but prohibited the City from relying on any expert reports addressing highest and best use or replacement cost new, as these issues were not properly pled and there were no exceptional circumstances to allow late amendments.

The City was permitted to rely on its reply report concerning depreciation and economic obsolescence.

Multiple actions arising from a complex land development dispute involving co-ownership agreements for two farm properties in Markham.

Fram alleged Romandale breached the co-ownership agreements by entering into a conditional agreement to sell its interest to Kerbel.

Kerbel later entered into a settlement agreement with Fram to delay the closing of its purchase from Romandale for decades.

The court found that Romandale did not breach the co-ownership agreements.

Furthermore, the court held that Kerbel repudiated its agreement with Romandale by entering into the settlement agreement with Fram, which fundamentally altered the timeline for closing.

All claims by Fram and Kerbel against Romandale were dismissed, and Romandale was granted a declaration that its agreement with Kerbel was at an end.

In an environmental class action concerning historic nickel emissions from a refinery, the appellant challenged findings of nuisance, strict liability, and aggregate damages for alleged property value stigma following public concern about soil nickel levels.

The Court of Appeal held that a mere chemical alteration of soil, without detrimental effect on the land or its use, does not constitute actual, substantial, physical damage for private nuisance.

The court also held that Ontario law does not recognize strict liability based solely on allegedly extra-hazardous activity, and that the refinery operation was not a non-natural use within the Rylands v. Fletcher framework.

The claimants further failed to prove any compensable diminution in property values on a proper analysis of the valuation evidence.

The appeal was allowed and the action dismissed.