In a Tax Court of Canada hearing, the complainant alleged that the judge consistently interrupted the complainant to make counter arguments, stated that though the complainant was right it wasn’t going to help his case, and did not allow the opportunity to present any evidence.

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In a Tax Court of Canada hearing, the complainant alleged that the judge consistently interrupted the complainant to make counter arguments, stated that though the complainant was right it wasn’t going to help his case, and did not allow the opportunity to present any evidence. The complainant expressed that he wished the hearing had been more of a search for truth using the law and precedents, rather than an exercise of power and bullying.

The Council explained a judge’s duty is to maintain impartiality and have control over the proceeding to maintain an atmosphere of dignity, equality and order in the courtroom. If the complainant felt that this was not the case, then he must provide evidence regarding the allegations. As there was no evidence submitted, the matter was closed.

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