What is the materiality of a false statement on a claim for special assessment?

I acknowledge that in this case and in others, the materiality of the false statement can be contentious and the amount of the special assessment in the case at bar is trivial compared with the purchase price (0.1%) but that will always be the case when there is a large divisor like the purchase price. The ratio is higher by comparing the special assessment to the annual common expenses (13%) or the monthly charge (160%), but the point is that while these comparisons are helpful, materiality is contextual and involves both objective and subjective factors in the particular circumstances of each case, and that often makes materiality a contentious issue. See Stefanovska v. Kok (1990), 73 O.R. (2d) 297 (H.C.J.).