Tax Court of Canada Rules (General Procedure)

119 (1) A party who intends to introduce the evidence of a person at a hearing may, with leave of the Court or the consent of the parties, examine the person on oath or affirmation before the hearing for the purpose of having the person’s testimony available to be tendered as evidence at the hearing.

(2) In exercising its discretion to direct an examination under subsection (1), the Court shall take into account,

• (a) the convenience of the person whom the party seeks to examine,

• (b) the possibility that the person will be unavailable to testify at the hearing by reason of death, infirmity or sickness,

• (c) the possibility that the person will be beyond the jurisdiction of the Court at the time of the hearing,

• (d) the expense of bringing the person to the hearing,

• (e) whether the witness ought to give evidence in person at the hearing, and

• (f) any other relevant consideration.

(3) Before moving for leave to examine an expert witness under subsection (1), the moving party shall serve on all other parties the report of the expert witness referred to in subsection 145(7) unless the Court directs otherwise.