TCC: DISCOVERY QUESTIONS NEED ANSWERS!
BROAD DISCOVERY RULES CAN WORK FOR TAXPAYERS TOO
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Taxpayers who appeal to the Tax Court of Canada (“TCC”) under the General Procedure must submit to Examinations for Discovery (“Discovery”) and must answer “any proper question relevant to any matter in issue”: see Rule 95(1). That means virtually any question relevant to the appeal must be answered, aside from those subject to Solicitor-Client Privilege. This obligation continues even if the relevant business has been sold, the knowledgeable employees have left, or key documents are hard to find.