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A-6.002 - Tax Administration Act
Section 93.1
Disposition versions
93.1. (Repealed).
1978, c. 25, s. 21; 2004, c. 4, s. 36; 2021, c. 362021, c. 36, s. 13.
93.1. In any civil proceeding under a fiscal law, the party who is first to wish to produce an expert witness must give notice thereof to the other parties at least 30 days before the date of the hearing. Any party wishing to produce counter-evidence by the testimony of an expert must give notice thereof to the other parties at least 15 days before the date of the hearing.
No expert may be heard at the hearing unless a written report has been filed at the office of the court and served upon the parties with the notice.
93.1. In any civil proceeding under a fiscal law, the party who is first to wish to produce an expert witness must give notice thereof to the other parties at least thirty days before the date of the hearing. Any party wishing to produce counter-evidence by the testimony of an expert must give notice thereof to the other parties at least fifteen days before the date of the hearing.
In each case, the notice shall mention the profession of the witness, and his specialization, if any, and it must contain a statement of the allegations that the party intends to prove and a reasonably specific indication of the subject on which he will examine the witness.
