8 (1) Where the respondent is a company that is not the owner of the lands in question, the reply referred to in section 7 shall
[...]
(h) be accompanied by an appraisal report showing all the facts taken into account by the company in arriving at the amount of compensation offered and setting out, where applicable,
(i) the value assigned by the company to the lands, exclusive of the improvements to or things grown on the lands, including a consideration of the current use of the lands, the zoning, the developments projected and any other factor that might affect the lands,
4 (1) Where, pursuant to section 75.12 of the Act, a company serves notice of arbitration on an owner of lands and the Minister, the notice of arbitration shall
(g) be accompanied by an appraisal report showing all the facts taken into account by the company in arriving at the amount of compensation offered for the lands and stating, where applicable,
(i) the value assigned by the company to the lands exclusive of the improvements to or, things grown on the lands, including a consideration of the current use of the lands, the zoning, the developments projected and any other factor that might affect the lands,