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QUALIFICATION FOR VALUATION EXPERTS Osgoode – IPTI Certificate in Expert Evidence in Valuation Disputes Moderator: Ken West, LL.M. Panel: Jack Walker, Q.C. and Christian Schulze, Q.C. October 31, 2011 Osgoode P.D., Toronto, ON


Why do we Require an Expert Witness at the ARB? • Jurisprudence establishes expertise of ARB as “expert in valuation of real estates and property taxes” • Does the expert panel require an expert witness to inform the panel of the conclusion that it is mandated to reach • Issue: Question of whether Board acting in an Administrative or Judicial capacity.  If latter then Board requires evidence upon which to base its Decision.  Marathon Realty v. RAC #7 [1979] O.J. No. 1090


What is the area of expertise required by the Board through experts •

Current value

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Classification Niagara River Coalition v. Niagara on the Lake (2010) O.N.C.A. 173

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Similar lands in the vicinity

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Municipal taxes  Toth Equity v. City of Ottawa (2011) O.N.C.A. 372, paragraph 41 “The Assessment Review Board is a specialized tribunal with expertise and experience in dealing with property tax and assessment matters.”


Qualification of the expert by the Board •

Voire dire process MPAC v. Clublink (2010) 64 O.M.B.R. 225

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Regina and Mohan Four Principles: 1) Relevance 2) Necessity 3) Not excluded for another reason, eg. Bias 4) Qualification as an expert

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Importance in articulating the specific opinion sought from the expert

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Once qualified, can he or she be disqualified?

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What happens when the expert witness gives evidence outside the area of his or her expertise


Practical matters affecting the expert witness • Significance of the certificate required under Form 53 of the Rules of Practice Simcoe Residence Corp v. MPAC and City of Toronto (2010) O.N.C.A. 173 • Impact of the expert witness being an employee of one of the parties • Significance of the fee arrangement with the expert witness

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QUALIFICATION FOR VALUATION EXPERTS Osgoode – IPTI Certificate in Expert Evidence in Valuation Disputes Moderator: Ken West, LL.M. Panel: Ja...

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