Subsection 93(3) of the Rules reads as follows:
“The Crown, when it is the party to be examined, shall select a knowledgeable officer, servant or employee, nominated by the Deputy Attorney General of Canada, to be examined on behalf of that party, but if the examining party is not satisfied with that person, the examining party may apply to the Court to name some other person.”
This issue was examined in the case of Blue Wave Seafoods in which the judge felt the claimant should have challenged the CRA officials credentials at the outset of the review (not after a negative opinion is rendered).
Since the tax courts allow such refusals but the CRA typically does not, claimants may be forced to “threaten” litigation for equitable treatment on this issue.
Solutions – formal vs. informal appeal strategies:
Since the Tax Court of Canada general procedures typically
take 2-3 years &
cost > $50,000
it may be more efficient to consider an “informal appeal” strategy for a quick and economical resolution.