little downside to the appellant. She does not have to “find” the
money or arrange financing to satisfy the equalization payment:
see Boston v. Boston,  2 S.C.R. 413,  S.C.J. No. 45,
2001 SCC 43, at paras. 51 and 60. The pension is divided at
source. Moreover, as the trial judge recognized, a lump-sum division puts the appellant in the same monthly position had her
pension payments been split at source.
 On the other hand, under the PBDA, the respondent will
benefit from an immediate, one-time transfer of the property
to which he is entitled: see Symmons v. Symmons,  O.J.
No. 5191, 2012 ONCA 747, 298 O.A.C. 224, at paras. 37-39. This,
in turn, will better facilitate a “clean break” between the parties,
avoiding the potential for future disputes: see Clarke, at p. 836
S.C.R.; and Best, at paras. 109 and 111.
 As the trial judge observed, the appellant is not interested
in this arrangement; she seemed intent on putting the respondent at a disadvantage. To a certain extent, this posture continues
on appeal. In the circumstances, an order that requires the
appellant to pay the respondent each month is a recipe for conflict
and more litigation. This is avoided by the trial judge’s order.
 The trial judge did not err in the manner in which he
interpreted applicable provincial and federal legislation. The
order that he made was both available to him under the law and
appropriate in the circumstances. Accordingly, I would dismiss
the appeal and order costs to the respondent in amount of
$10,000, inclusive of disbursements and HST.
Grand River Enterprises Six Nations Ltd. v.
The Minister of Finance for Ontario
[Indexed as: Grand River Enterprises Six Nations Ltd. v.
Ontario (Minister of Finance)]
2017 ONCA 680
Court of Appeal for Ontario, Strathy C.J.O., Cronk and Pepall JJ.A.
September 5, 2017
Constitutional law ; Distribution of legislative authority ; Taxation
; Section 12(2)(f.1) of Tobacco Tax Act constitutionally valid because it
is incidental to scheme of direct taxation within province ; Tobacco
Tax Act, R.S.O. 1990, c. T.10, s. 12(2)(f.1).