the MTO appraisal is a jerk around. Because there is no visual inspection to match what you tell the MTO there is a dis-connect to be abused.
All it seems to take is a used car lot and $ 50.00 around here to get a near scrap value appraisal of an older car. I have seen details these guys put on the report to de-value a car ( worn paint, mis-matched panels, torn interior ) to bring a car down to a sub $1500 value. This is the same car that would get a $15000 Insurance valuation for loss when being insured ( likely even before the MTO appraisal ). Either set a standard fee for anything older than 25 years or make it so MTO does the visual inspection
Ontario is a silly place with backwards policies which magically appear from day to day aimed at generating revenue through fees or taxes. I am fine with paying my taxes on a car at the time of registration - I am in a unique position where I want to ensure that I am paying taxes on the car I bought for $2700 US, not the car I built for seemingly 10 times that amount. The problem with a lump sum fee it works against the concept of paying taxes on the assessed value - meaning a guy with a 30 year old creampuff granny mobile G-body shouldn't be paying Grand National taxes, and vice versa. Fair is fair - and unfortunately we live in a province that is $300 billion in debt (but, hey a balanced budget is coming) which relies on taxing your luxuries.