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Tax Court of Canada

Education Seminar


This program focused on the law of evidence in proceedings before the Court, including the administration of evidence, the theoretical underpinnings of the rules of evidence, best practices, expert evidence and other practical issues.


The objectives of this seminar were to increase substantive knowledge and develop practical skills on the law of evidence in Tax Court of Canada proceedings.


Led by experienced judges and a legal academic, the seminar used a combination of presentations and interactive questions and answers to explore the following topics: fundamentals of evidence, including admission, relevance and materiality, the rule in Brown v. Dunne, disappointing witnesses, inconsistencies in testimonies, and hearsay; and expert evidence, including qualifying experts, concurrent testimonies (“hot tubbing”), and some of the practical challenges of expert evidence.


Nov 23rd -
Nov 24th 2017

Number of Participants



Evidence LawExpert Evidence