Is your firm getting ready, on behalf of your clients, to take it to the tax court? Depending on the assessor you get, the auditor who looks at the file on the receiving end at CRA, the decision could be a or b, but the difference between the two might come very much down to the wire. You could really go either way and could require a judgment at some point to deem whether or not it is reasonable. Is your firm getting ready now for that potential case in which some of your clients will be forced to appeal their tax bills?
On May 1st, 2018. See this statement in context.