Assessor’s Rules of Procedure (SOR/2003-293)

Marginal note:Affidavit evidence

26 Affidavit evidence is not admissible without the consent of the party against whom the affidavit evidence is tendered.

Marginal note:Failure to appear

27 If a party to an appeal does not appear at a hearing and the Assessor is satisfied that notice of the hearing was sent to the party in accordance with section 20, the Assessor may proceed in the party’s absence.

Marginal note:Postponements and adjournments

28 A hearing may be postponed or adjourned by the Assessor from time to time on any terms that the Assessor considers appropriate.

Marginal note:Decision

• 29 (1) The Assessor may render a decision orally at the end of the hearing or may render the decision at a later date.

• Marginal note:Decision in writing

  (2) The Assessor’s decision and the reasons for the decision must be in writing. The Registrar must send a copy of the decision and reasons to all parties without delay.

Repeal

Marginal note:Repeal

30 [Repeal]

Coming into Force

Marginal note:Coming into force

31 These Rules come into force on the day on which they are registered.