An examination for discovery can serve many objectives:
- A party can assess how the nominee will perform in court, if called to testify as a witness.
- A party can test the boundaries of its case, such as what facts are admitted or non-contentious. This will help the party narrow down the case in terms of what needs to be proven in court.
- A party can try to ascertain if there are more documents that could be relevant to its case, but that the other side did not mention in its list of documents.
- Because the answers provided by the nominee will be recorded and transcribed, the examination for discovery can help pin down a party to the answers provided. If the nominee changes his testimony in court, he can be impeached.
Overall, the examination for discovery is an opportunity for a party to gather facts and assess the strength of its case. In the context of a tax appeal, the examination for discovery generally benefits the Crown more than it benefits the appellant.
Last updated: October 4, 2018