J-3, r. 3 - Rules of procedure of the Administrative Tribunal of Québec

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28. For proceedings within the jurisdiction of the immovable property division, unless the Tribunal decides otherwise, an expert witness shall be heard only if, on the date fixed by the Tribunal or, failing that, no later than 15 days before the date of the hearing, the party who intends to have him testify has filed with the secretariat of the Tribunal 3 copes of the expert’s report, with a copy for each other party, and has informed the other parties of such filing at the same time.
Such party may obtain a copy from the secretary of the Tribunal if he has already filed his expert’s report or a statement to the effect that he does not intend to call any expert witness.
In the case of a proceeding brought pursuant to Chapter X of the Act respecting municipal taxation (chapter F-2.1), where the value is lower than that fixed in accordance with section 33 of the Act respecting administrative justice (chapter J-3), an expert witness may be heard without his report having been previously filed.
O.C. 1217-99, s. 28.