The present system that we have for dealing with cases not only requires that the tribunal members be acquainted with the specific technical issues, often through expert witnesses, but such expertise, very often acquired at great expense to the taxpayers and to the contending parties, stands to be lost once the decision is rendered and the tribunal becomes functus, i.e. disbanded, while another tribunal may have to deal with similar issues very shortly and need to go through a similar briefing process.
En vertu du système actuel, les membres du tribunal doivent non seulement prendre connaissance des aspects techniques du problème, souvent par l'entremise de témoins experts, mais cette expertise, souvent acquise aux frais des contribuables et des parties adverses, est perdue lorsque la décision est rendue et que le tribunal est dessaisi.