Book 4 - Appraisal Institute of Canada

2. a description of any research conductedby the expert that led him orher to form the opinion, and3. a list of every document, if any, reliedon by the expert in forming theopinion.7. An acknowledgement of expert’s duty(Form 53) signed by the expert.An expert is restricted as to what he or she cantestify to under Rule 53 which provides:(3) An expert witness may not testify with respectto an issue, except with leave of the trial judge,unless the substance of his or her testimonywith respect to that issue is set out in,(a) a report served under this rule; or(b) a supplementary report served onevery other party to the action notless than 30 days before the commencementof the trial.Judges’ impressions and impressing thejudge – the function of the expert“I am not aware that the expert is an expert inlogic, and I do not understand that the expert hasa corner on the market of what conclusions arelogical and which are not.”– Justice Osborn“The function of the expert witness is toprovide for the judges, and sometimes the jury,• an opinion as to the significance of, or the inferencewhich may be drawn from,• proved facts,• in a field in which the expert possesses specialknowledge and experience,• going beyond that of the trier of fact.”(M. F. Harrington ‘Expert Witnesses: The Good,The Bad and The Ugly’ (Canadian College ofConstruction Lawyers 6th Annual Conference:May 29, 2003))The Supreme Court of Canada has providedthat courts should only allow an expert to provideopinion evidence where the evidence is advancedwith respect to matters that are beyond thecommon understanding of the judge or jury.“An expert’s function is precisely this: to providethe judge and jury with a ready-made inferencewhich the judge and jury, due to the technicalnature of the facts, are unable to formulate” …The expert should be “a neutral observer whoguides judges and juries through complicatedPROPERTY TAXVALUATIONIFRSCONSULTINGADVISORYWhen you need the most sophisticated adviceregarding your real estate holdings for thetransition to IFRS, only one consultancy hasthe technical expertise and unrivalled globalplatform to respond.With valuation professionals in 90 officesacross the globe, including Montreal, Ottawa,Toronto, London, Calgary, Edmonton andVancouver, Cushman & WakefieldValuation & Advisory group has Regional,National and Global insight.Our clients and professionals benefit fromaccess to the latest technology and resources,enabling us to deliver in-depth appraisals andvaluations with insightful market commentaryon time and within budget. We’re There.Sheila BottingExecutive Managing Director Canada416.359.2378Sheila.Botting@ca.cushwake.comwww.cushmanwakefield.com/valuationevidence so that they can draw their ownconclusions about the issues at hand.” (JusticeDickson in R. v. Abbey)For more on expert witnesses, read Part 2 of thisarticle in Volume 55, Book 1, 2011 of CanadianProperty Valuation magazine.WE’RE THEREclick here to return to table 0f contentsCanadian Property Valuation Volume 54 | book 4 | 2010 Évaluation Immobilière au Canada 31