Tax Court of Canada Rules (General Procedure)
(b) a statement in writing signed by the proposed witness and accompanied by a certificate of counsel that counsel is satisfied that it represents evidence that the proposed witness is prepared to give in the matter, or
(c) a statement in writing in any other form authorized by direction of the Court in a particular case and for special reasons.
(2) Unless otherwise directed by the Court, no evidence in chief of an expert witness shall be received at the hearing in respect of an issue unless,
(a) the issue has been defined by the pleadings or by written agreement of the parties stating the issues,
(b) a full statement of the proposed evidence in chief of the witness has been set out in an affidavit, the original of which has been filed and a copy of which has been served on all other parties, not less than thirty days before the commencement of the hearing; and
(c) the witness is available at the hearing for cross-examination.
(3) Unless otherwise directed by the Court, no evidence of an expert witness shall be led in rebuttal of any evidence tendered in writing under paragraph (2)(b) unless the rebuttal evidence has been reduced to writing in accordance with this section and the original filed and a copy served on all the other parties not less that fifteen days before the commencement of the hearing.
(4) Subject to compliance with subsection (2), evidence in chief of an expert witness may be given at the hearing by,
(a) reading the whole or part of the affidavit into evidence by the witness, unless the Court, with the consent of the parties, permits it to be taken as read, and
(b) if the party calling the witness so elects, the verbal testimony of the witness,
(5) A witness shall not be cross-examined before the hearing on an affidavit filed under subsection (2) without leave of the Court, and if such leave is granted, the witness shall not be cross-examined at the hearing without leave of the Court but the witness may, with leave of the Court, be produced for re-examination and shall be produced for examination by the Court, if the Court so requires.
(6) An affidavit filed under subsection (2) shall not become part of the evidence at the hearing unless given in evidence under subsection (4).
- SOR/95-113, s. 9
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