Powers
155 (1) A Tribunal has all the powers, rights and privileges vested in a superior court with respect to any matters within its jurisdiction, including the attendance, swearing and examination of witnesses, the production and inspection of documents and the enforcement of its orders. (2) The Tribunal is not, in the hearing of any matter, bound by the legal rules of evidence. However, it must not receive as evidence anything that would be inadmissible in a court by reason of any privilege under the law of evidence.
Source
https://laws-lois.justice.gc.ca/eng/acts/C-15.1/section-155.htmlDocument officiel chez le régulateur. Citez toujours cette URL — et non la page de détail Vantage — dans les preuves de conformité.