Précis: The Respondent, BCS, argued successfully before the Tax Court that it should be able to conduct its general procedure using its sole shareholder, director and officer, Mr. Denis Gagnon (who is not a lawyer), as its agent. The Crown appealed. The Federal Court of Appeal in a detailed and scholarly opinion authored by Gauthier J.A. concluded that the Tax Court was in error and that the Tax Court of Canada Act, R.S.C., 1985, c. T-2, particularly section 17.1 of that statute, precluded the use of a non-lawyer agent in General Procedure appeals. It is highly unlikely that the Supreme Court would be willing to review this question so the BCS Group decision is likely to be the final word on the subject for the indefinite future unless Parliament chooses to amend the Tax Court of Canada Act (which also seems an unlikely prospect).
R. v. BCS Group Business Services Inc. – FCA: A corporation cannot be represented by a non-lawyer agent in General Procedure appeals before the Tax Court – TCC decision reversedREAD MORE »