The appellant requested a suspension of the schedule for a written hearing of the respondent's issue estoppel motion.
The appellant argued that the motion should be suspended pending the Divisional Court's final decision in a separate appeal (Manulife) where leave to appeal had been granted on similar issue estoppel grounds.
The Assessment Review Board denied the suspension request, finding that the Divisional Court's leave decision was based on case-specific facts regarding whether an equitable adjustment was addressed in a prior settlement, and was unlikely to impact the Board's adjudication of the respondent's motion in this case.
