What is the difference between “evidence” and “submissions”?
The Board uses the evidence it receives at a hearing to make decisions on disputed factual matters. These factual issues may include such questions as the correct size of the property being valued, whether the owner is actively involved in the day to day operations of a farm, or what is the actual or market value of the property. Parties make submissions (sometimes referred to as “argument”) to the Board to try and persuade it to come to favourable conclusions on a factual or legal issue. Submissions usually try to tie the favourable evidence to the party’s preferred conclusion and disparage unfavourable evidence, or tie the evidence to the law (“as the facts prove X, the law requires that the Board do Y”). When the Board holds an in-person hearing, submissions are usually made orally. However, the Board may permit the parties to make written submissions, either instead of or in addition to the oral submissions. In some cases, the Board will order that the parties make submissions in w
