Crown says follow-up questions arising from answers to undertakings must be posed orally

In Cuddy v. The Queen, 2016 TCC 76, the Crown took the position that follow-up questions arising from answers to undertakings provided at an oral examination for discovery must be conducted by resuming the oral examination for discovery, unless the Court orders otherwise. This position was premised on R. 92 of the Tax Court of Canada Rules, which provides that an examining party is not entitled to both oral and written examinations without leave of the Court. The Tax Court disagreed. The judge confirmed that there is a general right to ask follow-up questions following answers to undertakings, but held that the rules do not prevent the parties from agreeing that undertakings and follow-up questions will be answered in writing.

Prepared by: Jennifer Flood

Jennifer Flood represents clients in the most high-stakes tax disputes Jennifer is a partner practicing in the firm’s Vancouver office. She represents companies and individuals in complex tax litigation, in both the civil and criminal contexts. She guides her clients… more »