The respondent brought a motion to strike an expert affidavit filed by the appellants in the context of a costs determination following a settlement.
The appellants sought to introduce the expert evidence to provide background on the Canada Revenue Agency's audit and assessment procedures.
The Tax Court of Canada granted the motion to strike, finding that the expert evidence was not necessary or logically relevant to the quantum of costs, and that it improperly usurped the function of the court.
The appellants were granted leave to file a substitutionary affidavit limited to specific factual elements.
