Comments to answers

What is the role of the judge/arbitrator/tri
bunal members in both civil and criminal tax litigation? Civil tax litigation

  • Hear and determine an appeal.
  • Advise all parties in writing of the time and place of the hearing.
  • Give directions as to the conduct of the case.
  • Call any person to attend at a hearing and give evidence, including production of any document if the Tribunal believes such evidence will assist in its deliberations.
  • Make an order staying or otherwise affecting the operation or implementation of the decision under review, as considered appropriate for the purposes of securing the effectiveness of the proceeding and determining the appeal.
  • Take evidence on oath, proceed in the absence of a party who has reasonable notice of the proceedings, and adjourn the hearing of the proceedings