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Tax Court of Canada Rules (General Procedure)

Version of section 93 from 2007-06-14 to 2008-11-19:

  •  (1) A party to a proceeding may examine for discovery an adverse party once, and may examine that party more than once only with leave of the Court.

  • (2) A party to be examined, other than an individual or the Crown, shall select a knowledgeable current or former officer, director, member or employee, to be examined on behalf of that party, but, if the examining party is not satisfied with that person, the examining party may apply to the Court to name some other person.

  • (3) The Crown, when it is the party to be examined, shall select a knowledgeable current or former officer, servant or employee, nominated by the Deputy Attorney General of Canada, to be examined on behalf of that party, but, if the examining party is not satisfied with that person, the examining party may apply to the Court to name some other person.

  • (4) If a current or former officer, director or employee of a corporation or of the Crown has been examined, no other person may be examined without leave of the Court.

  • (5) Where an appeal is brought by a party under disability,

    • (a) the tutor, curator, litigation guardian or committee may be examined in place of the person under disability, or

    • (b) at the option of the examining party, the person under disability may be examined if that person is competent to give evidence,

    but where any person, mentioned in paragraph (a), is a public official, that person may be examined only with leave of the Court.

  • (6) Where an appeal is brought by an assignee, the assignor may be examined in addition to the assignee.

  • (7) Where an appeal is brought by a trustee of the estate of a bankrupt, the bankrupt may be examined in addition to the trustee.

  • (8) Where a party is entitled to examine for discovery,

    • (a) more than one person under this section, or

    • (b) multiple parties who are in the same interest,

    but the Court is satisfied that multiple examinations would be oppressive, vexatious or unnecessary, the Court may impose such limits on the right of discovery as are just.

  • SOR/2007-142, s. 11
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