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ARTICLE · 25 OCTOBER 2024

Evidence Admissibility And Tax Affidavits

McCarthy Tétrault
McCarthy Tétrault
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McCarthy Tétrault

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On September 12, 2024 in Gold Line, the Tax Court of Canada struck certain paragraphs from an expert affidavit filed by the taxpayer (Gold Line) in the course of opposing the Minister...

CanadaTax
Tax Perspectives
Tax Perspectives
Jesse Waslowski
Jesse Waslowski
Quinn Finlay
Quinn Finlay
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Overview

On September 12, 2024 in Gold Line,1 the Tax Court of Canada struck certain paragraphs from an expert affidavit filed by the taxpayer (Gold Line) in the course of opposing the Minister of National Revenue's "common question" application under the Excise Tax Act.2 The Minister moved to strike the affidavits, but the Court agreed to strike only certain paragraphs of the expert affidavit because it was only those paragraphs that were not relevant at that preliminary stage of the "common question" application.

Affidavit Evidence and Motions to Strike

A taxpayer who opposes an application brought by the Minister needs evidence to support its position. The taxpayer's evidence can come in the form of an affidavit, which is a sworn statement about facts relevant to the dispute. The paramount purpose of an affidavit is to adduce facts relevant to the dispute "without gloss or explanation".3

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