On a reference concerning the admissibility of proposed expert evidence, the court considered whether an accountant’s report met the criteria for expert evidence under the framework established in R. v. Mohan.
The issue focused on the necessity requirement and whether the expert’s opinion would assist the trier of fact through independent analysis.
The court found the report was based largely on the applicant’s instructions and assumptions rather than the expert’s own analysis and conclusions.
As a result, the evidence lacked the independence required of expert opinion evidence and functioned merely as advocacy for the applicant’s position.
The proposed expert evidence was therefore excluded.
