Tax Court of Canada Rules (General Procedure) (SOR/90-688a)
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Regulations are current to 2012-05-14 and last amended on 2008-11-20. Previous Versions
PROCEDURE ON EXAMINATION FOR DISCOVERY BY WRITTEN QUESTIONS
Questions
113. An examination for discovery by written questions and answers shall be conducted by serving a list of the questions to be answered on the person to be examined. (Form 113)
Answers
114. Written questions shall be answered by the affidavit of the person being examined, served on the examining party within thirty days after service of the list of questions. (Form 114)
Objections
115. An objection to answering a written question shall be made in the affidavit of the person being examined, with a brief statement of the reason for the objection.
Failure to Answer
116. (1) Where the examining party is not satisfied with an answer or where an answer suggests a new line of questioning, the examining party may, within fifteen days after receiving the answer, serve a further list of written questions which shall be answered within thirty days after service.
(2) Where the person being examined refuses or fails to answer a proper question or where the answer to a question is insufficient, the Court may direct the person to answer or give a further answer to the question or to answer any other question either by affidavit or on oral examination.
(3) Where the Court is satisfied, on reading all the answers to the written questions, that some or all of them are evasive, unresponsive or otherwise unsatisfactory, the Court may direct the person examined to submit to oral examination on such terms respecting costs and other matters as are just.
(4) Where a person refuses or fails to answer a proper question on a written examination or to produce a document which that person is required to produce, the Court may, in addition to imposing the sanctions provided in subsections (2) and (3),
(a) if the person is a party or a person examined on behalf of or in place of a party, dismiss the appeal or allow the appeal as the case may be,
(b) strike out all or part of the person’s evidence, and
(c) give such other direction as is just.
Improper Conduct of Written Examination
117. On motion by the person being examined, or by any party, the Court may terminate the written examination or limit its scope where,
(a) the right to examine is being abused by an excess of improper questions, or
(b) the examination is being conducted in bad faith, or in an unreasonable manner so as to annoy, embarrass or oppress the person being examined.
Filing Questions and Answers
118. Sanction 111 applies, with necessary modifications, to the filing of written questions and answers for the use of the Court.
TAKING EVIDENCE BEFORE HEARING
Where Available
119. (1) A party who intends to introduce the evidence of a person at a hearing may, with leave of the Court or the consent of the parties, examine the person on oath or affirmation before the hearing for the purpose of having the person’s testimony available to be tendered as evidence at the hearing.
(2) In exercising its discretion to direct an examination under subsection (1), the Court shall take into account,
(a) the convenience of the person whom the party seeks to examine,
(b) the possibility that the person will be unavailable to testify at the hearing by reason of death, infirmity or sickness,
(c) the possibility that the person will be beyond the jurisdiction of the Court at the time of the hearing,
(d) the expense of bringing the person to the hearing,
(e) whether the witness ought to give evidence in person at the hearing, and
(f) any other relevant consideration.
(3) Before moving for leave to examine an expert witness under subsection (1), the moving party shall serve on every other party the report of the expert witness referred to in subsection 145(2) unless the Court directs otherwise.
