In my opinion, it is the corporation that is the witness when it is the party being examined for discovery. As such, it is entitled to claim whatever benefit the law provides it against being compelled to testify and, if under compulsion or otherwise testifying, against self-incrimination: vide Klein v. Bell, 1955 CanLII 38 (SCC), [1955] 2 D.L.R. 513 at pp. 518-9, [1955] S.C.R. 309 at p. 315.
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