In Cuddy v. The Queen, 2016 TCC 76, the Crown took the position that follow-up questions arising from answers to undertakings provided at an oral examination for discovery must be conducted by resuming the oral examination for discovery, unless the Court orders otherwise. This position was premised on R. 92 of the Tax Court of Canada Rules, which provides that an examining party is not entitled to both oral and written examinations without leave of the Court. The Tax Court disagreed. The judge confirmed that there is a general right to ask follow-up questions following answers to undertakings, but held that the rules do not prevent the parties from agreeing that undertakings and follow-up questions will be answered in writing.