The purpose of this article is to examine the role of an advocate and the role of an expert witness, to identify the differences between the two roles, and to comment on the evolving duties and obligations of each. Much of this discussion is presented within the context of adversarial proceedings before the Assessment Review Board (ARB) in Ontario.
Legal research guides/aids
This article is adapted from a presentation given at the Canadian Property Tax Association’s National Valuation and Legal Symposium held in Toronto, Ontario, on February 11 and 12, 2008.
Nixon, J. B. (2009). Regulation of paralegals and the conflicting roles of advocates and expert witnesses. Journal of Property Tax Assessment & Administration, 6(1), 43-59. Retrieved from https://researchexchange.iaao.org/jptaa/vol6/iss1/3