RZCD Law Firm LLP v. Williams 2016 Ont Div Ct
The Court set aside the Superior Court decision, amending an assessment of an account, for three reasons:
- The law firm appealed the assessment officer’s decision without first giving objections to the assessment officer and allowing him a chance to correct the decision. An appeal can be launched without giving objections when the appeal is solely dealing with jurisdiction, but not when the appeal deals with specific items in issue.
- The motions judge allowed the law firm to submit new evidence without meeting the criteria for the submission of new evidence on appeal.
- The motions judge did not pay deference to the assessment officer. A matter should be corrected only if the assessment officer’s assessment is so low or high as to be improper beyond all question.