Gordon Sommerville

The Applicant sought various orders including vesting of the matrimonial home, child support, spousal support, section 7 expenses, life insurance, and a divorce.

The Respondent's pleadings were struck due to non-compliance with financial disclosure orders, and the matter proceeded as an uncontested trial.

The court imputed income to the Respondent and granted most of the Applicant's requests for support, equalization, and property transfer, but declined to compel the Respondent to facilitate the children's Romanian passports.

Costs were awarded to the Applicant on a full indemnity basis due to the Respondent's unreasonable conduct.

The appellants appealed the 2017 current value assessment of their single-family detached home, returned at $2,210,000.

The appellants sought a reduction to $1,950,000 based on an appraisal report, while MPAC recommended confirming the returned assessment based on comparable sales and an equity adjustment.

The Assessment Review Board rejected the appellants' appraisal evidence because the appraiser was not present and the comparables were flawed.

The Board accepted MPAC's evidence, finding a current value of $2,573,000 and applying a 12% downward equity adjustment to $2,269,000.

Since MPAC did not request an increase, the Board confirmed the returned assessment of $2,210,000.

The appellant property owners appealed the Municipal Property Assessment Corporation's (MPAC) assessment of their single-family detached home at $1,633,000 for the 2013 and 2014 taxation years.

The appellants argued the current value should be $1,450,000, relying on an appraiser's qualitative report.

MPAC defended its assessment based on comparable sales and the property's large irregular lot.

The Assessment Review Board found that neither party provided sufficient evidence to fully support their proposed values.

The Board rejected the appellant's appraisal for lacking quantitative adjustments and time adjustments, but also found MPAC failed to meet its burden of proof to support the $1,633,000 value.

Relying on the best available comparable sale evidence, the Board reduced the assessment to $1,520,456 and found this value to be equitable.