[569] In contrast, the Tribunal finds that the expert opinion of Ms. Winter, in categorically dismissing the Hay Plan, was presented in a rigid and immoveable fashion, leaving the impression of being a witness who was espousing the position of her client rather than being an independent expert who was attempting to help the Tribunal understand difficult concepts outside its realm of expertise.
[569] Par contre, le Tribunal estime que c'est d'une manière rigide et inflexible que Mme Winter a donné son opinion d'expert par lequel elle a rejeté le plan Hay. On a eu l'impression qu'elle a agit comme un témoin qui adopte la position de son client plutôt que comme un expert indépendant qui tente d'aider le Tribunal à comprendre des concepts difficiles qui débordent de son domaine d'expertise.