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]).

Case Law is a weekly summary of notable civil and criminal court decisions by the Supreme Court of Canada, the Federal Court of Canada and all Ontario courts. These cases may be found online in WestlawNext Canada. To subscribe, please visit

Free newsletter

Our newsletter is FREE and keeps you up to date on all the developments in the Ontario legal community. Please enter your email address below to subscribe.

Recent articles & video

Ottawa Law taps Orlando Da Silva for mental health programme

2019 shook up everything from tribunals to the MAG

Why litigation financiers flocking to Canada

Fasken to donate $125,000 to Pro Bono Ontario

Legal clinics anxiously await outcome of funding reconsideration hearings

Lawyers with the best client reviews reach out early and often

Most Read Articles

Lara Crawford, Marnie Vickerd named to the Ontario Court of Justice

Lawyers wrestle with conflicting views on peremptory challenges

Parkdale Community Legal Services wins $30k from Lerners LLP

LEAF announces board of directors for 2019 to 2020