The Respondent brought a motion to compel the self-represented Appellants to answer follow-up questions arising from undertakings given at their examinations for discovery in a GST/HST appeal.
The Appellants had refused to answer the questions using a broad omnibus statement.
The Tax Court of Canada found the questions were proper and relevant to the factual matters in dispute, and ordered the Appellants to answer them.
The Court awarded costs of $500 against each Appellant.