What is the standard of review applied to a review of an assessment officer’s decision?

Ontario, Canada


The following excerpt is from Victor Ages Vallance LLP v. OZ Optics Ltd., 2022 ONCA 169 (CanLII):

The reviewing judge rejected each of these submissions. He applied the deferential standard of review that applies to a review of an assessment officer’s decision, absent errors, misapprehension of the evidence or unreasonableness: Rabbani v. Niagara (Regional Municipality), 2012 ONCA 280, 106 L.C.R. 235, at para. 6.

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