There were conflicting decisions on whether corporation could be represented other than by counsel

Tax - Income Tax - Administration and Enforcement

Corporate taxpayer brought motion to request that its president, who was not lawyer, represent it in its appeal from Minister’s assessment. Motion to be held in abeyance. There had been conflicting decisions by Tax Court of Canada in different cases on whether s. 17.1 of Tax Court of Canada Act and s. 30 of Tax Court of Canada Rules (General Procedure) allowed corporation to be represented other than by counsel in general procedure appeal. As one such decision had been appealed, motion would be held in abeyance until Federal Court of Appeal rendered its pending decision.

AAR Mortgage Corporation v. The Queen (2019), 2019 CarswellNat 3608, 2019 TCC 154, Gabrielle St-Hilaire J. (T.C.C. [General Procedure]).

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