First Nations Tax Commission Review Procedures Regulations

Marginal note:Adverse witnesses

• 31 (1) Subject to subsection (4), a party may call another party as a witness at a hearing by requesting that a subpoena be delivered and travel expenses be paid to that party in accordance with subsections 28(1) and (2).

• Marginal note:Corporations

  (2) If the other party is a corporation, it shall provide as a witness an officer or director of the corporation who has knowledge of the facts in issue.

• Marginal note:First nation

  (3) If the other party is a first nation, it shall provide as a witness the person who administers the taxes of the first nation or another person who has knowledge of the facts in issue.

• Marginal note:Notice

  (4) A party shall give another party at least five business days notice of its intention to call that party or a person referred to in subsection (2) or (3) as a witness, unless the other party or that person is in attendance at the hearing.