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Motion to examine non-party for discovery dismissed as the Crown failed to exhaust other discovery avenues.
The Respondent brought a motion under section 99 of the Tax Court of Canada Rules (General Procedure) to examine a representative of Maple Leaf Sports & Entertainment Partnership Ltd. (MLSE) for discovery.
The underlying appeal concerns the characterization of a signing bonus paid to the appellant, a professional hockey player.
The Court dismissed the motion, finding that the Respondent failed to demonstrate an inability to obtain the sought information from the appellant during his examination for discovery, or from MLSE directly.
