The respondent brought a voir dire motion to exclude two expert reports tendered by the appellant in a tax appeal concerning foreign accrual property income (FAPI) and foreign accrual tax (FAT) deductions.
The Tax Court of Canada ruled that the report of Dr. Jack Mintz was inadmissible in its entirety as it offered legal opinions on domestic statutory interpretation.
The report of Brad Rolph was ruled partially admissible; the section detailing alternative transfer pricing structures was admitted for the limited purpose of providing a foundation for the appellant's argument, while the section opining on the Minister's policy and statutory interpretation was excluded.
