General Procedure Cases Before The Tax Court Of Canada And Not Hiring A Lawyer
A taxpayer who has filed an appeal with the Tax Court of Canada that is within the "general procedure " criteria, must seek leave of the court to be represented by a non-lawyer (e.g., an accountant, a book-keeper, an executive, a director, a consultant, etc.). The recent case of 1069616 Alberta Ltd. v. The Queen addresses this issue.
The Tax Court allowed the company in this case to be represented by a non-lawyer. However, it was clear that the Tax Court does not grant permission without considering the request. Asking for leave does not guarantee the requested response.
The appellant must seek leave of the Tax Court and cannot merely show up with their chosen non-lawyer representative. The Tax Court of Canada Rules, General Procedure apply and must be followed. Many small taxpayers are not aware of these rules, which are important procedural rules for general procedure appeals (which are the larger appeals and different than informal procedure appeals).
In 1069616 Alberta Ltd., the Tax Court of Canada carefully reviews the history of the applicable rule as to when a non-lawyer can represent a party in a general procedure appeal. It is worth reading to ensure that the Tax Court will grant the request if and when asked.
Cyndee Todgham Cherniak is the founding lawyer of LexSage, a boutique international trade law and sales tax firm in Toronto,
