6356532 Canada Ltd. v. R. – TCC: Corporate taxpayer failed to retain counsel after being directed to do so – appeal dismissed

http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/73013/index.do 

6356532 Canada Ltd. v. The Queen (June 26, 2014 – 2014 TCC 246) was a decision on a show cause hearing. The Tax Court had earlier ordered the appellant to retain counsel and report to the court which counsel had been retained. The taxpayer failed to report to the court and failed to appear at the show cause hearing. The court ordered the appeal dismissed but included provisos permitting the appellant to reinstate the appeal within 30 days under limited circumstances:

[3] The Appellant has also not communicated with the Court by way of motion to have someone else represent it nor has counsel of record been appointed. Therefore, this matter is dismissed without costs subject to my commitment to reinstate it if notice of counsel is filed within 30 days of this Order and subject to the taxpayer’s right within 30 days to seek to have it reinstated for reasons the Court is not aware of at the present time.