What is the burden of proof in determining the value of a box of misused goods?

Both parties have the burden of proof to provide the court with evidence to allow the court to determine on a balance of probabilities the value of the contents. In determining the value, in my view, it is the fair market value of the contents at the date of separation and not the replacement value. In this case, while the parties have provided detailed lists, they do not agree on everything that existed at the time of separation, who has which item and what is the fair market value of each item. Further, neither party has provided evidence as to the date any item was purchased, its cost at the time and the condition of the item at separation. Neither party has provided any expert evidence. In Riebere v. Riebere, 2015 ONSC 1324, the court stated at paragraph 14: