Tax Court of Canada


Tax

Income tax

Administration and enforcement

Corporation could not appeal in person and must be represented by lawyer in general procedure appeal

Earlier motions by taxpayers to be represented by their chartered professional accountants were denied for reason that s. 17.1 of Tax Court of Canada Act requires that corporations be represented by counsel in general procedure case as corporations are unable to appear in person. Taxpayers did not appeal that decision. In these general procedure appeals, taxpayers brought motions to be represented by their presidents and directors who were not lawyers. Motions dismissed. In decision on same subject made earlier this year, judge’s reasoning that corporation could not appeal in person and must be represented by lawyer in general procedure appeal by virtue of s. 17.1 was agreed with. For same reason given by judge on first motions and in earlier decision motions were dismissed. As well, R. 30(2) would leave matters in judge’s discretion including as to conditions that may apply with respect to any particular representative in any particular case.

Masa Sushi Japanese Restaurant Inc. v. The Queen (2018), 2018 CarswellNat 2886, 2018 CarswellNat 7349, 2018 TCC 98, 2018 CCI 98, Patrick Boyle J. (T.C.C. [General Procedure]).

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