The respondent brought a motion seeking an order requiring a new nominee to attend on behalf of the appellant at the examination for discovery, arguing the initial nominee was not a knowledgeable officer.
The appellant brought a cross-motion seeking an order directing the respondent's nominee to answer a specific question and produce all working papers from the audit and appeals file.
The Tax Court of Canada dismissed both motions.
The Court found the appellant's nominee was an officer and the respondent failed to establish she was not knowledgeable or unwilling to inform herself.
The Court also found the respondent had fulfilled the undertaking requested by the appellant regarding document production.
