"Hot Tubbing" of Expert Witnesses: Experiences in Other Jurisdictions and Expected Issues at the Tax Court of Canada

Sam McDonald ()
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Sam McDonald: Bennett Jones LLP, Vancouver

Canadian Tax Journal, 2023, vol. 71, issue 4, 985-1006

Abstract: Practice Note no. 22, dated March 11, 2019, sets out the procedure for the "hot tubbing" of expert witnesses at the Tax Court of Canada. The practice note directs judges to convene a pretrial expert panel before the experts are examined concurrently at trial. In this article, the author reviews the benefits and perceived shortcomings of hot tubbing reported in other jurisdictions that permit the practice, explains the Tax Court procedure, and discusses issues that are expected to arise in Tax Court cases. The author argues in favour of hot tubbing and suggests revision of the practice note to incorporate approaches that could conserve judicial resources while enhancing the quality of expert evidence.

Keywords: Expert witness; evidence; tax courts; disputes; advocacy; valuation (search for similar items in EconPapers)
Date: 2023
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DOI: 10.32721/ctj.2023.71.4.mcdonald

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