Rule 25 Hearings and Trials in Small Tax Claims Cases

When you go to a Small Tax Claims hearing or trial, you will be required to swear an oath before you speak. This means you are legally promising to tell the truth, just like in any other court proceeding.

Unlike regular court cases, the court does not have to record what happens at your hearing. There will not necessarily be an audio or video record of the testimony given. Because of this, keeping your own notes during the hearing may be helpful.