Arguing a case in court can be very stressful, especially for self-represented taxpayers. One way to help manage the stress is to be ready for when the day comes. Following are few things to consider:
- Prepare a plan in terms of how to present the evidence, including who to call as a witness and what documents to introduce as exhibits. A party requiring the attendance of a person as a witness can compel that person to attend by serving on that person a subpoena using Form 141(1) and witness fees at least 5 days ahead of time.
A party can request a blank copy of a subpoena from the Registrar.
- If a party is going to call an expert witness, that party must comply with the specific requirements of section 145 of the Tax Court of Canada Rules (General Procedure) and serve an expert report at least 15 days before the commencement of the hearing.
Last updated: October 4, 2015