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The Hearing

Conduct of a Hearing

Generally, two administrative judges will be present at the hearing. One is a lawyer or notary and the other a doctor, social worker, psychologist, certified appraiser or another, according to the case.

Note that in municipal taxation, only one judge is present at the hearing for proceedings in which the value of the assessment unit is less than $500,000.

The judges will ensure that the hearing takes place in the simplest way possible and that you can present your point of view.

The public may attend the hearings, unless the Court decides otherwise.

The Tribunal hearings generally proceed in the following way:

The administrative law judge who presides the hearing will speak first and will ask all of the persons concerned to introduce themselves. The judge shall indicate the general reason for your presence at the hearing and will provide explanations on its procedures.

Generally, you will be the first to explain your point of view and to submit your evidence since you are the one who is responsible of convincing the Tribunal that the decision of the department, agency or municipality should be changed or set aside.

This is the time to present to the Tribunal the documents (invoices, expert reports, pictures, etc.) that normally, you have already submitted before the hearing; to mention the sections of laws that apply to your situation; and to have your witnesses heard, if you have any. Note that any expert report must have been transmitted to the parties and to the Tribunal at least 30 days before the hearing in order to be able to present it to the Tribunal during the hearing.

It is possible that one of the administrative judges or the representative of the department, agency or municipality may ask you questions. They may also ask questions to your witnesses.

The representative of the department, agency or municipality will also present evidence and call witnesses to testify.

When the representative has completed his presentation, you can ask questions to the witnesses.

This is your opportunity to summarize your arguments and your evidence. It is your last chance to convince the Tribunal.

The representative of the department, agency or municipality will also present arguments.

Please note that the procedure is different in the matter of mental health and in the matter expropriation.

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