Municipal Property Assessment Corporation v. Schumacher et al. (2016), 56 M.P.L.R. (5d) 55 (Ont.Div.Ct.); 2016 ONSC 3400;  O.J. No. 3400.
The Assessment Act does not specify any particular methodology for testing equity.
700 Mohawk Road East Inc. v. Hamilton ( City ),  O.A.R.B.D. No. 172, (2016), 91 O.M.B.R. 119.
The use of a different valuation parameter on the subject property, in this case a different GIM, is not proof that the property’s assessment is inequitable.
Conundrum Industrial v. Municipal Property Assessment Corp., Region No. 15,  O.A.R.B.D. No. 206, 2016 CarswellOnt 17230, 91 O.M.B.R. 280.
MPAC is permitted to change its valuation parameters, here the cap rate, on an appeal.
Municipal Property Assessment Corporation v. Loblaw Properties Limited, 2017 ONSC 1299 (Div.Ct.).
The Divisional Court set aside the ARB’s finding on equity because it was not based on the evidence, and it was unexplained and not justified.