Tax Court of Canada Rules (General Procedure)

Version of section 146 from 2006-03-22 to 2014-02-06:

  •  (1) A party may secure the attendance of a person who is,

    • (a) an adverse party, or

    • (b) an officer, director or employee of an adverse party,

    as a witness at a hearing by,

    • (c) serving the person with a subpoena, or

    • (d) serving on the adverse party or the counsel of record for the adverse party at least ten days before the commencement of the hearing, a notice of intention to call the person as a witness,

    and at the same time, paying or tendering witness fees and expenses calculated in accordance with Schedule II, Tariff A.

  • (2) Where a person referred to in subsection (1) is in attendance at the hearing a party may call the person as a witness without previous notice or the payment of witness fees and expenses.

  • (3) A party calling a witness referred to in subsection (1) may cross-examine the witness.

  • (4) Where a person required to testify under this section,

    • (a) refuses or neglects to attend at the hearing or to remain in attendance at the hearing,

    • (b) refuses to be sworn, or

    • (c) refuses to answer any proper question put to that person or to produce any document or other thing which that person is required to produce,

    the Court may grant judgment in favour of the party calling the witness, adjourn the hearing or give such other direction as is just.

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