By 2009, the City estimated that the port authority owed $37 million in unpaid payments in lieu of property tax. This value was based on the land value of the property, its assessed value as calculated by the Ontario government assessment agency. In 2008, the City and TPA submitted their case to the Dispute Advisory Panel. On January 26, 2009, the Dispute Advisory Panel recommended an amount of $5 million that the Port Authority must pay. This value was based on similar payments made by other airports, which make the payments based on passenger numbers. Pearson Airport, at the time of the ruling paid 94 cents per passenger. The ruling by the Dispute Panel works out to 80 cents per passenger. On February 10, 2009, the City applied for a judicial review to the Federal Court of Canada.