Tax Court of Canada Rules of Procedure respecting the Employment Insurance Act

18 (1) After the time limited for replying under section 12 has expired the Court may, on application by any party to an appeal, direct

• (a) any other party to the appeal to make discovery on oath of the documents that are or have been in the possession of or under the control of that other party relating to any matter in question on the appeal,

• (b) that the applicant is authorized to examine on oath, for the purposes of discovery, any other party to the appeal, or

• (c) that there shall be both discovery of documents and examination for discovery.

(2) The Court may specify the form of affidavit to be used for the purpose of discovery of documents.

(3) The person to be examined for discovery shall be

• (a) if the other party is an individual, that individual,

• (b) subject to paragraph (d), if the other party is a corporation or any body or group of persons empowered by law to sue or to be sued, either in its own name or in the name of any officer thereof or any other person, any member or officer of such corporation, body or group,

• (c) if the other party is the Minister, any departmental or other officer of the Crown nominated by the Deputy Attorney General of Canada,

• (d) if the other party is the Commission, any officer thereof nominated by the Deputy Attorney General of Canada, or

• (e) a person who has been agreed upon by the examining party and the party to be examined with the consent of such person.

(4) The Court may designate the person before whom the examination for discovery is to be conducted and direct the manner in which it shall be conducted.

(5) All evidence given at an examination for discovery shall be recorded by a court reporter.

(6) Any party may, at the hearing of an appeal, use in evidence against another party any part of the examination for discovery of that other party, but, on the application of an adverse party, the Court may direct that any other part of the examination, that in the opinion of the Court, is so connected with the part to be used that the last-mentioned part ought not to be used without such other part, be put in evidence by the party seeking to use such examinations.