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Tax Court of Canada Rules (General Procedure)

Version of section 89 from 2006-03-22 to 2008-11-19:

  •  (1) Unless the Court otherwise directs, except with the consent in writing of the other party or where discovery of documents has been waived by the other party, no document shall be used in evidence by a party unless

    • (a) reference to it appears in the pleadings, or in a list or an affidavit filed and served by a party to the proceeding,

    • (b) it has been produced by one of the parties, or some person being examined on behalf of one of the parties, at the examination for discovery, or

    • (c) it has been produced by a witness who is not, in the opinion of the Court, under the control of the party.

  • (2) Subsection 89(1) does not apply to a document that is used solely as a foundation for or as part of a question in cross-examination or re-examination.

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