“The onus is on the Respondent to prove the value of the jewellery on the date of marriage and the date of valuation pursuant to s. 4(3) of the FLA because the jewellery is in her possession: Pulitano v. Pulitano, 2010 ONCA 64.
As observed by the Court of Appeal in Pulitano, that onus might be discharged by the owner spouse’s testimony of the estimated value (absent credible contrary evidence): at para. 5.”